TREASURY DEPARTMENT UNITED STATES INTERNAL REVENUE STATISTICS OF INCOME FROM RETURNS OF NET INCOME FOR 1921 INCLUDING STATISTICS FROM FEDERAL ESTATE TAX RETURNS COMPILED UNDER THE DIRECTION OF THE COMMISSIONER OF INTERNAL REVENUE WASHINGTON GOVERNMENT PRINTING OFFICE 1923
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TREASURY DEPARTMENT
UNITED STATES INTERNAL REVENUE
STATISTICS OF INCOMEFROM
RETURNS OF NET INCOME FOR 1921
INCLUDING STATISTICS FROM
FEDERAL ESTATE TAX RETURNS
COMPILED UNDER THE DIRECTION OF THE
COMMISSIONER OF INTERNAL REVENUE
WASHINGTON
GOVERNMENT PRINTING OFFICE
1923
ADDITIONAL COPIESOF THIS PUBLICATION MAY BE PROCURED FROM
THE SUPERINTENDENT OF DOCUMENTSGOVERNMENT PRINTING OFFICE
WASHINGTON, D. C.AT
20 CENTS PER COPY
PURCHASER AGREES NOT TO RESELL OR DISTRIBUTE THISCOPY FOR PROFIT.—PUB. RES. 57, APPROVED MAY 11, 1922
CONTENTS.
CHART: Page.Showing by income classes the number of personal income-tax returns
filed for the calendar year ended December 31, 1921 FrontispieceOFFICIAL TRANSMITTAL 1RETURNS FILED 1
Aggregate net income and total tax (individuals and corporations) for eachof the years 1917-1921 1
PERSONAL INCOME-TAX RETURNS. 2Distribution by States and Territories and by population 2
Text table—Personal returns, by States and Territories, and percapita distribution, calendar year 1921 2-3
Simple and cumulative distribution, by income classes 4Text table—-Simple and cumulative distribution of personal
returns, by income classes, calendar year 1921 4-5Classification by sex and family relationship 5
Text table—Distribution of personal returns, by sex and familyrelationship, calendar year 1921 5
Income exempt from normal tax 6Text table—Net income exempt from and amount subject to nor-
mal tax, personal returns, calendar year 1921 6Service, business, and property as sources of income 6
Text table—Distribution by sources, personal income, calendaryear 1921 6
Sources of income and deductions by income classes 7Text tables-
Distribution by sources of income and deductions, by incomeclasses, calendar year 1921 7
Distribution of personal income, by sources and incomeclasses, calendar year 1921. 8
Distribution of personal income, by sources and by incomeclasses, showing the proportion from each source expressedin percentages, calendar year 1921 9
Income from business 9Text table—Income reported from business pursuits, personal re-
turns, calendar year 1921 9PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS 10CORPORATION INCOME-TAX RETURNS 10
Corporations distributed by industrial groups 10Text table—Distribution of corporations by industrial groups and
into those reporting net income and those reporting no netincome, calendar year 1921 10-11
Income and deductions 12Text tables-
Distribution of corporation income, by industrial groups andby nature of deductions, calendar year 1921 12-13
Percentage distribution of corporation income by nature of de-ductions and by industrial groups, calendar year 1921 13
Income on Federal obligations not wholly exempt from tax 14Income wholly exempt from tax 14Corporation returns distributed by size of net income 14
Text table—Corporation returns distributed by size of net income,calendar year 1921 14
Corporations reporting invested capital 15Text table—Corporations reporting invested capital distributed
by industrial groups, calendar year 1921 15-16INCOME RETURNS BY STATES 16
Combined personal and corporation income and tax 16Text table—Personal and corporation income and tax by States and
Territories, calendar year 1921 17in
IV CONTENTS,
INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS 17Text t ab les -
Income from sources within the United States and its possessions 18Income from sources in foreign countries 18
SUMMARY OF INCOME AND TAX REPORTED BY YEARS 18Text t ab les -
Number of personal returns, calendar years 1914-1921, by incomeclasses 18
Returns of net income by years—personal and corporation 19Income-tax yield by years, personal, partnership, and corporation . . . 19Personal returns, net income reported for calendar years 1916-1921,
by income classes 20-21Personal returns, tax yield for calendar years 1916-1921, by income
classes 21-22Personal returns, average tax and average rate of tax per individual,
calendar years 1916-1921, by income classes 22-23Personal returns, income by sources for calendar years 1916-1921 23-24
PERSONAL RETURNS BY COUNTIES AND CITIES 25FEDERAL ESTATE TAX RETURNS 25-26
Text tables—A-E:A. Returns of resident decedents distributed by size of net estate,
showing form of property and nature of deduction 27-30B. Returns of non-resident decedents, distributed by size of net estate. 31C. Returns of resident decedents, distributed by collection districts 32-33D. Returns of non-resident decedents, distributed by collection
districts 34-35E. Simple and cumulative distribution by size of net estate, resident
and non-resident decedents 36
BASIC TABLES.PERSONAL RETURNS:
United States tables—1-7:1. Distribution by States 38-392. Distribution by income classes 40—413. Simple and cumulative distribution by income classes 42-434. Sex and family relationship—Distribution by States 44-475. Sex and family relationship—-Distribution by income classes 48-516. Distribution by sources and by States 52-537. Distribution by sources and by income classes 54-55
States and Territories tables—13,14.13. Distribution by income classes 122-15514. Returns by years 156-163
Counties and cities tables—15, 16.15. Distribution by counties 164-17716. Distribution by cities 178-185
CORPORATION RETURNS:United States tables — 8, 9, 11:
8. Distribution by States 56-579. Distribution by industries. . 58-65
11. Distribution by size of net income by industrial groups 100-106States and Territories tables—10, 12.
10. Distribution by industrial grcups 66-9912. Returns by years 107-121
STATISTICS OF INCOME, CALENDAR YEAR 1921.
TREASURY DEPARTMENT,OFFICE OF COMMISSIONER OF INTERNAL REVENUE,
Washington, I). C., October 4, 1923.
SIR: I have the honor to transmit the following statistical reportof economic data compiled from the returns of individuals, corpora-tions, and partnerships reporting net income for the calendar yearended December 31, 1921. There are also included herein tablesprepared from the Federal estate-tax returns filed during the year.
RETURNS FILED.
The number of individuals who filed income-tax returns for thecalendar year ended December 31, 1921, was 6,662,176. The aggre-gate net income reported by these returns was $19,577,212,528, andthe tax (normal tax and surtax) amounted to $719,387,106. Ascompared with 1920, the above figures show a falling off of 597,768in the number of returns filed, and a reduction in the total net in-come reported amounting to $4,158,416,655, as well as a decrease of$355,666,580 in the total tax.
The number of corporation income-tax returns for the calendaryear 1921, other than those of personal service corporations, was356,397. Of these, 171,239 reported net income amounting to$4,336,047,813; income tax $366,443,621; war-profits and excess-profits tax $335,131,811; total tax $701,575,432.
For the calendar year 1920 the number of corporation returns was345,595, of which 203,233 reported net income totaling $7,902,654,813and tax aggregating $1,625,234,643.
The aggregate net income and total tax (individuals and corpora-tions) for each of the years 1917-1921, inclusive, are as follows:
In the following table is visualized the distribution of the personalreturns by States and Territories, as well as the per capita incomeand tax, according to the population reported by the FourteenthCensus of the United States, 1920. As relating to the entire popu-
2 STATISTICS OF INCOME.
lation of the United States subject to Federal income tax, the pro-portion filing returns was 6.28 per cent. The per capita net incomereported was $184.65 and the per capita income tax was $6.79.
On the basis of returns filed, the average net income reported for1921 was $2,938.56, the average amount of tax $107.98, and theaverage tax rate 3.67 per cent.
Personal returns, by States and Territories, and per capita distribution, calendar year 1921.
SIMPLE AND CUMULATIVE DISTRIBUTION, BY INCOME CLASSES (PER-SONAL RETURNS).
The distribution of personal returns by income classes is exhibitedin the following table, which shows the number of returns filed, theamount of net income reported, and the tax yield, also cumulativetotals and relative percentages:
STATISTICS OF INCOME.
Simple and cumulative distribution of personal returns, by income classes, calendaryear 1921.
Income classes.
Eeturns.
Simple distribution.
Number ineach class.
Per centof total.
Cumulative distribution.
Over theclass below.
Under theclass above.
Cumulative per-centages.
Over theclass
below.
Underthe classabove.
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25.000$25,000 to $50,000$50,000 to $100,000....$100,000 to $150,000..$150,000 to $300,000..$300,000 to $500,000..$500,000 to $1,000,000.$1,000,000 and over...
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000....$25,000 to $50,000....$50,000 to $100,000...$100,000 to $150,000..$150,000 to $300,000..$300,000 to $500,000..$500,000 to $1,000,000.$1,000,000and over..
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000....$25,000 to $50,000....$50,000 to $100,000...$100,000 to $150,000..$150,000 to $300,000..$300,000 to $500,000..$500,000 to $1,000,000.$1,000,000and over..
CLASSIFICATION BY SEX AND FAMILY RELATIONSHIP (PERSONALRETURNS).
The following table shows the distribution of the personal returnsaccording to family relationship:
Distribution of personal returns, by sex and family relationship, calendar year 1921.
Status of family relationship.
Joint returns of husbands and wives,with or without dependent chil-dren, and of husbands whosewives, though living with them,filed separate returns
Wives making separate returns fromhusbands
Heads of families, menHeads of families, womenAll other, menAll other, womenCommunity property income
Total
Returns.
Number.
3,477,592
89,634401,662115,356
1,945,009608,82924,094
6,662,176
Percent.
52.20
1.356.031.73
29.199.14.36
100.00
Net income.
Amount.
112,448,419,490
486,169,9231,066,536,564
309,461,0033,788,543,0651,302,397,698
175,684,785
19,577,212,528
Percent.
63.59
2.485.451.58
19.356.65.90
100.00
Tax.
Amount.
$442,214,092
43,521,34827,852,61610,848,457
124,710,00758,610,66411,629,922
719,387,106
Percent.
61.47
6.043.871.51
17.348.151.62
100.00
I N C O M E E X E M P T FROM NORMAL TAX ( P E R S O N A L R E T U R N S ) .
The amount of net income not subject to normal tax on account ofpersonal exemptions, dividends, and interest on Government obliga-tions not wholly exempt from tax, is shown in the following table:
Net income exempt from and amount subject to normal tax, personal returns, calendaryear 1921.
Status of income. Amount.Per cent
of total netincome.
Net income specifically exempt from normal tax:Personal exemption and credit for dependentsDividendsInterest on Government obligations not wholly exempt from tax
$14,191,855,7007 6 2 92,476,952,399'6,994,406
Total specific exemptionsLess amount in excess of net income..Net income exempt from normal tax.Net income subject to normal tax
16,715,802,5052,713,737,519
14,002,064,9865,575,147,542
Total net income.. 19,577,212,528
71.5228.48
100.00
6 STATISTICS OF INCOME.
SERVICE, BUSINESS, AND PROPERTY AS SOURCES OF INCOME (PER-SONAL R E T U R N S ) .
In the table immediately following is shown the distribution of thenet income reported according to its origin; that is, whether frompersonal service or from property.
Distribution by sources^ personal incomef calendar year 1921.
Source of income.
Personal service:Salaries, wages, commissions, bonuses, directors' fees, etcBusiness, trade, commerce, partnerships, farming, and profits from
incidental sales of real estate, stocks, bonds, and other property, andincome received from fiduciaries „
Total...
Property:Rents and royalties.Interest on bonds notes etcDividends
Total
Total income .General deductions
Amount.
$13,813,169,165
4,170,363,591
17,983,532,756
1,177,957,8821,690,338,8952,476,952,399
5,345,249,176
23,328,781,9323,751,569,404
19,577,212,528
Per centof totalincome.
59.2J
17.88
77.09
5.057.25
10.61
22.91
100.0016.08
83.92
SOURCES OF INCOME AND DEDUCTIONS BY INCOME CLASSES(PERSONAL RETURNS).
The distribution of income from service and business and fromproperty, as well as the total deductions in each income class, areshown in the following table. This table also shows the proportionof the total income reported from each source, as well as the per centof general deductions and net income to total income for each incomeclass.
Distribution by sources of income and deductions, by income classes, calendar year 1921.
Income classes.Income from
personal serviceand business.
Per centof totalincomein eachclass.
Income fromproperty.
Per centof totalincomein eachclass.
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $20,000$20,000 to $40,000$40,000 to $60,000$60,000 to $80,000$80,000 to $100,000$100,000 to$150,000....$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000....$300,000 to $500,000....$500,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 and over
Distribution by sources of income and deductions, by i?icome classes, calendar year 1921—Continued.
Income classes.
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $20,000$20,000 to $40,000$40,000 to $60,000$60,000 to $80,000$80,000 to $100,000$100,000 to $150,000....$150,000 to $200,000$200,000 to $250,000....$250,000 to $300,000$300,000 to $500,000....$5001000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 and over . . . .
The distribution of personal income by sources showing the amountsreported from each source is shown in the following table:
Distribution of personal income, by sources and income classes, calendar year 1921.
Income classes.
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $20,000$20,000 to 140,000$40,000 to $60,000$60,000 to $80,000 ,$80,000 to $100,000$100,000 to $150,000$150,000 to $200,000....$200,000 to 1250,000$250,000 to $300,000$300,000 to $500.000$500,000 to $1,000,000....$1,000,000 to $1,500,000..$1,500,000 to $2,000,000.$2,000,000 and over
Distribution of personal income, by sources and income classes, calendar year 1921—*Continued.
Income classes.
Under $1,000 ,$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $20,000$20,000 to $40,000$40,000 to $60,000$60,000 to $80,000$80,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250.000$250,000 to $300,000$300,000 to $500.000$500,000 to $1,000.000....$1,000,000 to $1,500,000..$1,500,000 to $2,000,000.,$2,000,000 and over
The distribution of personal income by sources, expressed in per-centages, is given in the succeeding table:
Distribution of personal income, by sources and by income classes, showing the proportionfrom each source expressed in percentages, calendar year 1921.
Income classes.Wagesand
salaries.
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $20,000$20,000 to $40,000$40,000 to $60,000$60,000 to $80,000$80,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $500,000$500,000 to $1.000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 and over
The income reported by individuals as having been derived frombusiness, other than from partnerships, is shown according to indus-trial divisions in the following table. These data represent only suchamounts reported by individuals as were derived from businessoperations conducted as sole proprietors and do not necessarilyindicate the principal occupations of, or the total income reported by,the persons making the returns.
Income reported from business pursuits, personal returns, calendar year 1921.
Industrial groups.
Agriculture and related industriesMining and quarryingManufacturing:
Food products, liquors, and tobaccoTextiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries
Total manufacturing
ConstructionTransportation and other public utilitiesTradePublic service, professional, amusements, hotels, e t c . ,Finance, banking, insurance, etc ,Special cases, business not sufficiently defined to be
Returns filed by partnerships and personal service corporationsare not subject to tax as such, the income reported being includedin the returns of net income filed by the individual members orstockholders according to their distributive share, whether distributedor not.
The number of returns of net income for 1921 filed by these twoforms of association was:
Partnerships 259, 359Personal service corporations 5, 500
Total 264, 859
10 STATISTICS OF INCOME.
CORPORATION INCOME TAX RETURNS.
The table immediately following shows the returns of corporationsdistributed by industrial groups and segregated according to thosereporting net" income and those reporting no net income. In the"Transportation and Other Public Utilities" group, both grossincome and general deductions should be greatly in excess of theamounts shown. This is due to railroad and other utility corpora-tions, to a large extent, reporting on the face of the return merelythe amount of net income or deficit.
To have inspected the numerous supporting schedules of thesereturns for the purpose of compiling tne gross income and generaldeductions was inexpedient, due to the cost and the additional timethat it would have required.
TABLE A.—Distribution of corporations by industrial groups and into those reportingnet income and those reporting no net income, calendar year 1921.
Industrial groups.
Agriculture and relatedindustries
Mining and quarryingManufacturing:
Food products, liquorsand tobacco
Textiles and textileproducts
Leather and leatherproducts
Rubber and rubbergoods
Lumber and woodproducts
Paper, pulp, and prod-ucts
Printing and publish-ing.
Chemicals and alliedsubstances
Stone, clay, and glassproducts
Metal and metal prod-ucts
All other manufactur-ing industries
Total manufacturing.
ConstructionTransportation and other
public utilitiesTradePublic service—profes-
sional, amusements, ho-tels, etc
Finance, banking, insur-ance, etc
C ombinations—p r e d o m i -nant industry not ascer-tainable
Inactive concerns.
Total
Totalnumberof cor-
porationsreporting.
8,72417,660
13,777
10,872
2,184
641
6,733
1,676
8,432
5,924
3,681
15,536
10,292
79, 748
10, 361
19,10588,179
19,103
82,858
2,87927,780
356,397
Corporations reporting net income.
Number.
3,1464,365
7,207
5,312
981
196
2,984
730
5,386
2,502
1,998
5,468
4,266
37, 030
6,041
11,83142,809
10,694
54,122
1,201
171,239
Percent
report-ing
net in-come.
36.0624.72
52.31
48. S6
44.92
30.58
44.32
43.56
63.88
42.23
54.28
35.20
41.45
46.43
58.31
61.9348.55
55.98
65.32
41.72
48.05
Gross income.
$371,039,4061,728,765,475
5, 519,503,463
3,885,118,040
822,817,015
112,146,551
1,071,669,578
565,401,379
1,414,017,240
2,117,210,866
733,427,446
6,044,372,496
2,136,393,002
24,422,077,076
1,281, 614,507
i 7,187,369,10717,570,065,920
1,312,596,853
5,797,975,438
379,619,547
60,051,123,329
Totaldeductions.
$330,321,2141,543,631,552
5,200,327,190
3,557,761,957
765,752,379
107,044,878
1,001,158,527
520,519,542
1,289,860,650
1,958,993,577
663,670,947
5,607,005,636
1,972,196,185
22,644,291,468
1,214,279,139
1 6,365,497,65316,998,120,623
1,207,724,299
5,058,678,633
352,530,935
55,715,075,516
Net income.
$40,718,192185,133,923
319,176,273
327,356,083
57,064,636
5,101,673
70,511,051
44,881,837
124,156,590
158,217,289
69,756,499
437,366,860
164,196,817
1,777,785,608
67,335,368
821,871,454571,945,297
104,872,554
739,296,805
27,088,612
4,336,047,813
i Gross income and total deductions incomplete (see text above).
STATISTICS OF INCOME. 11
TABLE A.—Distribution of corporations by industrial groups and into those reportingnet income and those reporting no net income, calendar year 1921—Continued.
Industrial groups.
Agriculture and related industriesMining and quarryingManufacturing:
Food products, liquors and tobacco..Textiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries..
Total manufacturing
ConstructionTransportation and other public utilities.TradePublic service—professional, amuse-
ments , hotels, etc...Finance, banking, insurance, etcCombinations—predominant industry
Agriculture and related industries..Mining and quarryingManufacturing*
Food products, liquors, andtobacco
Textiles and textile products . . .Leather and leather products..Rubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substances.Stone, clay, and glass products .Metal and metal productsAll other manufacturing indus-
iGross income and total deductions incomplete (see text, p. 10).
12 STATISTICS OF INCOME.
INCOME AND DEDUCTIONS (CORPORATION RETURNS).
The division of corporation income according to the nature ofdeductions is given in the succeeding table, which shows by indus-trial groups the aggregate income reported by all corporations, as wellas the aggregate deductions under the various headings.TABLE B.—Distribution of corporation income, by industrial groups and by nature of
deductions, calendar year 1921.
Industrial groups.Total
number ofreturns.
Total grossincome. Cost of goods. Compensation
of officers. Interest paid.
Agriculture and related indus-tries
Mining and quarryingManufacturing:Food products, liquors, and to-
baccoTextiles and textile productsLeather and leather productsRubber and rubber goods...Lumber and wood products.Paper, pulp, arid products..Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products..All other manufacturing in-
Agriculture and related industriesMining and quarryingManufacturing:
Food products,liquors, and tobacco.Textiles and textile productsLeather and leather productsRubber an d rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries.
Total manufacturing
ConstructionTransportation and other public utilitiesTrade 7.Public service—professional, amuse-
ments, hotels, etcFinance, banking, insurance, etcCombinations—predominant industry
1 Gross income and total deductions incomplete (see text, p . 10).
STATISTICS OF INCOME. 13
TABLE B.—Distribution of corporation income, by industrial groups and by nature ofdeductions, calendar year 1921—Continued.
Industrial groups.
Agriculture and related industries.Mining and quarryingManufacturing:
Food products, liquors, andtobacco
Textiles and textile products..Leather and leather products..Rubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass products.Metal and [metal productsAll other manufacturing in-
dustries
Net income or deficit be-fore deducting tax.
Net income. Deficit.
$10,014,286137,916,753
97,476,60525,336,22143,496,706
Total manufacturingConstructionTransportation and other public
In the table immediately following, the division of the corporation in-come, according to the nature of deductions, is expressed in percentages.TABLE C.—Percentage distribution of corporation income by nature of deductions and by
industrial groups, calendar year 1921.
Industrial groups.
Agriculture and related industries.Mining and quarryingManufacturing:
Food products, liquors, andtobacco
Textiles and textile products.Leather and leather products „Rubber and rubber goodsLumber and wood products..Paper, pulp, and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal productsAll other manufacturing in-
2 Minus sign (—) indicates deductions exceed gross income.
14 STATISTICS OF INCOME.
INCOME OF FEDERAL OBLIGATIONS NOT WHOLLY EXEMPT FROM TAX
(CORPORATION RETURNS).
Interest on obligations of the United States and war finance cor-poration bonds, not wholly exempt from tax, and included in grossincome, amounted to $203,095,789.
INCOME WHOLLY EXEMPT FROM TAX (CORPORATION RETURNS).
In addition to the income of corporations, as shown in the pre-ceding tables, there was likewise reported the following incomewholly exempt from tax:Dividends on stock of domestic corporations and from foreign corpora-
tions, taxable by the United States on their net incomes, and divi-dends on stock of personal service corporations out of earnings uponwhich a Federal income tax has been imposed $509,117, 760
Interest on obligations of the United States and its possessions, States,Territories, and political subdivisions thereof, and interest on farmloan bonds issued under the Federal farm loan act 188, 788, 627
Total 697,906,387
CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME.
The following table exhibits the distribution of corporation returnsby income classes based on net incomes, the returns being taken intheir entirety for the United States.
TABLE D.—Corporation returns distributed by size of net income, calendar year 1921.
Income classes.
Reporting net income:$0 to $2,000$2,000 t o $5,000$5,000 t o $10,000$10,000 t o $50,000$50,000 t o $100,000$100,000 t o $250,000$250,000 t o $500,000$500,000 t o $1,000,000$1,000,000 to $5,000,000$5,000,000 a n d over
1 Average for returns reporting net income of $2,000 and over. 2 Deficit.
STATISTICS OF INCOME.
CORPORATIONS REPORTING INVESTED CAPITAL.
15
The size of invested capital in its relationship to net income andtax reported is shown in the following table:
TABLE E.—Corporations reporting invested capital distributed by industrial groups,calendar year 1921.
Industrial groups.
Agriculture and related industries
Mining and quarrying:Coal mingingMetal miningGas and oilAll other mining and quarrying
Total mining and quarrying
Manufacturing:Food products, liquors, and tobaccoTextiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities:Steam railroadsElectric railroadsOcean lines, transoceanic and coastalAll other transportationElectric light and power companiesGas companiesTelephone and telegraph companiesAll other public utilities
Total transportation and other publicutilities
TradePublic service—professional, amusements,
hotels, etc
Finance, banking, insurance, etc.:National banksState banks .All other bankingLife insurance, stock, and mutual com-
paniesAccident, fire, and marine, stock and mutual
companiesAll other insurance companies
Total finance, banking, insurance, etc
Combinations, predominant industry notascertainable
Mining and quarrying:Coal miningMetal miningG as and oilAll other mining and quarrying.
Total mining and quarrying...
Manufacturing:Food products, liquors, and tobacco..Textiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and* metal productsAll other manufacturing industries...
Total manufacturing.
ConstructionTransportation and other public utilities:
Steam railroadsElectric railroadsOcean lines, transoceanic and coastal..All other transportationElectric light and power companies...Gas companiesTelephone and telegraph companies...All other public utilities
Total transportation and other public utilities...
INCOME RETURNS BY STATES.COMBINED PERSONAL AND CORPORATION INCOME AND TAX.
The following table exhibits by States and Territories the com-bined personal and corporation incomes and income taxes for thecalendar year 1921. The amounts do not represent, however, whatmay be called the geographical distribution of income. The figuresare compiled from the returns filed in each State. An individualfiles his income-tax return in the district in which his legal residenceor principal place of business is located, and a corporation files itsincome-tax return in the district in which its principal place of business
STATISTICS OF INCOME. 17
or the principal office or agency is located. Consequently, incomereported by an individual or corporation in one State may have beenderived from sources in other States.
From the foregoing it will be clear that there is no way of ascertain-ing from the income-tax returns the amount of income earned in therespective States or the amount of tax paid on that basis.TABLE F.—Personal and corporation income and tax by States and Territories, calendar
1 Does not include net income reported by personal service corporations; the net income of such concernsis included in personal returns.
2 Included in Washington.
INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS.
The income of American citizens and corporations from businessand investments in foreign countries and conversely the income ofaliens, resident and nonresident, as well as alien corporations frominvestments and business in the United States, as reported in the
18 STATISTICS OF INCOMS.
returns of net income for the calendar year ended December 31, 1921,is shown below. The data relative to individuals represent onlythe information contained in returns reporting net income of $5,000and over.
American citizens residing abroadAll other American citizens or residents reporting net
income of $5,000 and overDomestic corporations in business or holding investments
in foreign countries
Total
Reporting foreignincome.
Numberof
returns.
1,747
28,599
537
30, S83
Amount.
$7,484,551
36,551,204
65,873,267
109,909,022
Tax paid foreigncountries.
Numberof
returns.
920
537
2,421
Amount.
$1,406,291
1,751,846
4,668,654
7,826,791
SUMMARY OF INCOME AND TAX REPORTED BY YEARS.
A general review of the number of returns, the net income, andthe tax reported for each of the years since the inception of thepresent epoch of income taxation is given in the following tables:
Number of personal returns,
Income classes.
Under $1,000$1,000 to $2,000 . .$2 000 to $3 000$3,000 to $4,000$4,000 to $5,000$5,000 to $10,000$10,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250.000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $1,000,000$1,000,000 and over
1 In 1916 the net income on returns filed separately by husband and wife is combined and the total ap-pears as one return. In all other years the returns of married women filed separately are included in theirindividual income classes independently of husband's income.
NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year.
1 A minus sign (—) indicates decrease.2 Returns reporting net income of $3,000 and over.3 Determined on the basis of the number of returns filed and the average net income in each class.4 Returns reporting net income of $1,000 and over.6 Returns showing net income in excess of $5,000 exemption.6 1915 contains approximately 30,000 returns showing no net income which properly belong and should
be included in 1914. (See Annual Report Commissioner of Internal Revenue, 1916, p. 26.)
1 Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately follow-ing the year shown above.
2 Includes excise tax, $10,071,077, act of Aug. 5, 1909.
20 STATISTICS OF INCOME.
Personal returns, net income reported for calendar years 1916-1921, by income classes.
Income classes.
Net income.
1916 1917 1918
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000....$100,000 to$150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000.$1,000,000 and over...
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 t o $50,000$50,000 to $100,000....$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000.$1,000,000 and over...
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000....$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000.$1,000,000 and over . . .
1 Determined on basis of the number of returns filed and the average net income.* A minus sign (—) indicates decrease.
STATISTICS OF INCOME. 21
Personal returns, net income reported for calendar years 1916-1921, by income classes—
Continued.
Income classes.
U n d e r $1,000$1,000 to $2,000$2,000 t o $3,000$3,000 t o $5,000$5,000 to $10,000$10,000 t o $25,000$25,000 to $50,000$50,000 t o $100,000$100,000 t o $150,000.. .$150,000 t o $300,000.. .$300,000 t o $500,000.. .$500,000 to $1,000,000..$1,000,000and o v e r . . .
Personal returns, tax yield for calendar years 1916-1921, by income classes.
Income classes.
Unde r $1,000$1,000 t o $2,000$2,000 t o $3,000$3,000 t o $5,000$5,000 t o $10,000$10,000 t o $25,000$25,000 t o $50,000$50,000 to $100,000....$100,000 t o $150,000...$150,000 t o $300,000...$300,000 t o $500,000...$500,000 to $1,000,000.$1,000,000 a n d ove r . . .
U n d e r $1,000$1,000 t o $2,000$2,000 t o $3,000$3,000 t o $5,000$5,000 t o $10 ,000 . . . . . .$10,000 to $25,000$25,000 t o $50,000$50,000 t o $100,000....$100,000 to $150,000...$150,000 t o $300,000...$300,000 t o $500,000...$500,000 t o $1,000,000.$1,000,000 a n d ove r . . .
Personal returns, tax yield for calendar years 1916-1921, by income classes—Continued.
Income c.
Under $1,000$1,000 to $2,000...$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000$1,000,000 and over
Under $1.000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000.$1,000,000and over . . .
Personal returns, average tax and average rate of tax per individual, calendar years 1916—
1921, by income classes.
Income classes.
Under $1 000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000$1,000,000 and over
General average...
1916
Average taxper individual.
$4.9441.85
143. 88488. 86
1,559.374,283. 969,851.16
25,142. 0355,590.19
249,938. 62
396.60
Averagerate of
tax (percent).
0.12.61.94
1.412.253.484.756.608.14
11.09
2.75
1917
Average taxper individual.
$9.9010.8532.60
162. 80717. 27
2,520.266,835. 56
16,888. 6236,948.5189,852. 59
188,410.12776,063. 82
199.11
Averagerate of
tax (percent).
0.66.44.86
2.414.787.34
10.0413.9218.2723.9327.6335.65
5.06
1918
Average taxper individual.
$17.4623.6688.95
291.391,222.014,563.12
14,748.7640,576. 7989,871.89
207,237.82392,326.67
1,326,645.51
254.85
Averagerate of
tax (percent).
1.19.98
2.354.348.20
13.3221.6933.6844.6454.7758.6564.65
7.08
STATISTICS OF INOOME.
Personal returns, average tax and average rate of tax per individual, calendar years 1916-1921, by income classes—Continued.
Income classes.
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000$1,000,000 and over
General average...
1919
Average taxper individual.
$12. 8318.0064.31
208. 591,014.454,134.44
13,990. 8139,793.9387,497.50
202,425.96403,323.45
1,523,492.25
238. 08
Averagerate of
tax (percent).
0.87.74
1.683.106.83
12.1320.7933.1243.9454.0859.4264.87
6.39
1920
Average taxper individual.
Hi 8*617.7162. 44
214. 921,002.504,001.90
13,538.2239,519. 7187,116.11
196,834. 56371,065.08
1,490,457.12
148.08
Averagerate of
tax (percent).
0.91.74
1.663.196.76
11.8020.2032.6143.0452.6757.0863.81
4.53
1921
Average taxper individual.
$0.4311.959.32
39,, 87194. 97958. 76
3,900.7113,274. 2538,280.9583,215.14
196,664.38398,604. CO
1,496,177.43
107.98
Averagerate of
tax (percent).
0.08.81.39
1.052.906.48
11.5319.8732.0042.1451.9458.7063.59
3.67
Personal returns, income by sources for calendar years 1916-1921.
Source of income.
Personal service:Salaries, wages, commissions, bonuses, direc-
farming, and profits from incidental salesof real estate, stocks, bonds, and otherproperty
Total
Property:Rents and royaltiesInterest on bonds, notes, etcDividends
Total
Total incomeGeneral deductions . .
Net income
1916
$1,478,346,372
3,010,404,924
4,488,751,296
643,802,6571,080,879,4052,136,468,625
3,861,150,687
8,349,901,9832,051,324,363
3 6,298,577,620
Income.
1917
$3,648,437,902
3,958,670,028
7,607,107,930
684,343,399936,715,456
2,848,842,499
4,469,901,354
12,077,009,284885,763,077
2 11,191,246,207
1918
$8,267,391,550
4,630,455,322
12,897,846,872
975,679,6661,403,485,6912,468,749,244
4,847,914,601
17,745,761,4731,821,122,118
115,924,639,355
Income.
1919
$10,755,692,651
6,708,344,984
17,464,037,635
1,019,094,265-1,500,779,1002,453,774,825
4,973,648,190
22,437,685,8252,578,194,377
119,859,491,448
1920
$15,270,373,354
5,927,327,538
21,197,700,892
1,047,423,7381,709,299,4282,735,845,795
5,492,568,961
26,690,269,8532,954,640,670
123,735,629,183
1921
$13,813,169,165
4,170,363,591
17,983,532,756
1,177,957,8821,690,338,8952,476,952,399
5,345,249,176
23,328,781,9323,751,569,404
119,577,212,528
1 Compiled from returns reporting net incomes of $1,000 and over.2 Compiled from returns reporting net incomes of $2,000 and over.* Compiled from returns reporting net incomes of $3,000 and over.
24 STATISTICS OF INCOME.,
Personal returns, income by sources for calendar years 1916-1921—Continued.
Source of income.
Personal service:Salaries, wages, commissions, bonuses,
fees, etc . .directors*
Business, trade, commerce, partnership, farming,and profits from incidental sales of real estate,stocks, bonds, and other property
Total
Property:Rents and royaltiesInterest on bonds, notes, etcDividends
nership, farming, and profitsfrom incidental sales of real es-tate, stocks, bonds, and otherproperty
Total
Property:Rents and royaltiesInterest on bonds, notes, etcDividends
Total
Total incomeGeneral deductions
Net income
$2
2
4
4
3
1919-18
Amount
,488
,077,
,566,
43,97,
- 1 4
125,
.fWI,757,
,934,
301,
889,
190,
414,293,974,
733,
q94072^
852,
101
662
763
599409419
589
T>?259
093
Increase or decrease.*
1917-16
Amount.
¥
z
,170,091,530
948,265,104
,118,356,634
40,540,742-144,163,949
712,373,874
608,750,667
3- 1
4
Percent.
30
45
35
47
- 6 1
3
2642
25
,727,107,301,165,561,286
,892,668,587
Percent.
147
32
69
6- 1 3
33
16
45- 5 7
78
1918-17
Amount.
$4,618,953,648
671,785,294
5,290,738,942
291,336,267466,770,235
-380,093,255
378,013,247
5,668,752,189935,359,041
4,733,393,148
Increase or decrease.4
1920-19
Amount.
$4,514,680,703
-781,017,446
3,733,663,257
28,329,473208,520,328282,070,970
518,920,771
4 252,584,028376,446,293
3,876,137,735
Percent.
42
- 1 2
21
31411
10
1915
20
Percent.
127
17
70
4350
- 1 3
8
47106
42
1921-20
Amount.
—$1,457,204,189
-1,756,963,947
-3,214,168,136
130,534,144-18,960,533
-258,893,396
-147,319,785
—3 361 487 921796,928,734
-4,158,416,655
Percent.
- 1 0
- 3 0
—15
12—1
- 3
—1327
- 1 8
4 A minus sign (—) indicates decrease.
In the study of the foregoing table it should be observed that inall the years excepting 1916 the figures for each source of incomeare the positive gain items reported, and represent the gross income,less losses and other deductions applicable to each source. Whereverschedules within the returns showed net losses, such losses areincluded in general deductions, which represent in addition to theselosses such other deductions as were not chargeable to any of thesources of income.
The source of income items for 1916 represent gross income, thedeductions not having been allocated to the several sources butreported in lump sum in the returns under the heading " Generaldeductions.''
STATISTICS OF INCOME. 2 5
PERSONAL RETURNS BY COUNTIES AND CITIES.
The number of personal returns filed for the calendar year 1921 ineach county of the United States, as well as in each city having apopulation of 5,000 or over, are shown elsewhere in this publication.The compilation does not represent an exact count of the returns foreach of the counties or cities but is a very close approximation of thenumber filed and is arrived at as follows: Index cards are prepared inthe offices of the collectors of internal revenue for the returns of netincome filed in each collection district. These cards are arranged bycounties and cities and the number is ascertained by measurementon the basis of a certain number of cards to the inch.
FEDERAL ESTATE TAX RETURNS.
There are printed on the following pages a series of statistical tablesprepared from an inspection of estate tax returns filed from Janu-ary 16, 1922, to December 31,1922, inclusive. These tables are basedon estate tax returns actually filed with the bureau during thisperiod as distinguished from the number of taxable estates origi-nating within the period (the returns not being due until one yearafter the date of death), and the tables are in continuance of the estatetax tables previously published, which covered returns filed fromSeptember 9, 1916, the effective date of the original estate tax act,to January 15, 1922, the date as of which the first statistical analy-sis of estate tax returns was made.
The Federal estate tax as imposed by the several revenue acts is atax levied on the transfer of the net estate of a decedent as definedby the statute, and the tax is graduated according to the size of thenet estate. In these tables the size of the net estate is divided intoblocks corresponding to the successive taxable blocks as fixed bythe revenue acts. The tax, while popularly referred to as a Federalinheritance tax, is an estate tax and not an inheritance tax, thedistinction being that the tax is levied on an estate in its entirety,whereas in the case of inheritance taxes the tax is generally leviedon the share received by the individual legatee or beneficiary and ismeasured by that amount. The net estate" as reflected in these tablesis the gross estate less the sum of the authorized deductions, includingin the case of resident decedents a specific exemption of $50,000which does not apply in the case of nonresident decedents. Thegross estate represents the estate of the decedent within the usualmeaning of that term, together with certain items of property spe-cifically included b}̂ statute as in the case of transfers made in con-templation of death or intended to take effect at or after death. Forfurther explanation, reference should be made to Regulations 63relating to estate tax.
The two statistical analyses made of returns filed for the periodfrom. September 9, 1916, to December 31, 1922, show the followingtotals:
Previous statistics as published.Present compilation
Total
Eeturnsfiled. Tax.
45,12613,506
58,632
$356,516,251118,776,541
475,292,792
26 STATISTICS OF INCOME.
The tables are based on the data given in the returns as filed butnot as audited. The tax shown does not correspond with actual col-lections made during this period for the reason that payment maybe made at a later date than when the returns are filed and for thefurther reason that field investigation and office audit may discloseadditional tax which is not reflected in these tables.
Table A covers only returns filed for estates of resident decedents,and gives a detailed statistical analysis showing the distribution ofthe gross estate into the several forms of wealth owned by the de-cedents or into the several classifications specifically included as tax-able, as in the case of taxable transfers, and the distribution of thedeductions according to the several classifications entered on thereturns and established by the revenue acts. The table furthershows this distribution according to the size of the net estate intotaxable blocks, and the relative percentages of the several classifi-cations. This analysis, which has not been attempted before, pre-sents an authentic and representative statement showing the dis-tribution of estates into the several forms of wealth owned by thedecedents in the case of all estates amounting to more than $50,000for which returns were filed during this period. These returns arerendered more valuable for this purpose inasmuch as they representestates having their situs in every collection district within the UnitedStates and this composite picture of the distribution of nationalwealth in estates of this importance affords a unique opportunity toobtain an accurate survey which is not only of great value to theadministrative officers of the bureau but should prove of generalinterest as an important contribution to the statistics of wealth.
Table B is a statistical analysis of returns filed for the estates ofnonresident decedents which shows the distribution by the size ofthe net estate. A detailed analysis as in the case of Table A was notattempted as to these returns; the experience of the bureau, however,in their audit shows that the property of nonresident decedents con-sists largely of cash and securities.
Tables C and D show by collection districts the total number ofreturns, the aggregate gross estate, the total amount of deductions,the total net estate subject to tax, and the total tax. If a summaryfor any particular State is desired it can be obtained by combiningthe data for the collection districts within the State as in the case ofthe two California districts.
Table E shows the simple and cumulative distribution by size ofthe net estate and is of interest and importance as indicating thesource from which the principal part of the tax is actually collectedand also as indicating for administrative purposes the relative impor-tance of the net estates falling within the several blocks.
TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deduction.
Number of returns
Distribution.
Form of property:Real estate
Investments in bondsand s tocks-
Federal Governmentbonds—
Wholly tax-exempt..Partially tax-exempt.
State and municipalbonds, wholly tax-exempt
All other bonds
Total bondsCapital stock of corpo-
rations
Total bonds andstocks..
Mortgages, notes, cash,insurance, etc
Jointly owned and othermiscellaneousproperty.
Transfers made withintwo years prior to dateof death..
Power of appointment orgeneralpower ofdeed,madei n contemplationofdeath
Returns filed from Jan. 16 to Dec. 31, 1922.]
Size of net estate subject to tax.
Total.
12,203
Amount.
$702,528,030
30,555,832117,226,240
72,886,514207,206,795
427,875,381
968,434,511
1,396,309,892
402,878,451
228,356,430
76,600,584
19,657,423
Percent.
24.40
1.064.07
2.537.20
14.86
33.63
48. 49
13.99
7.94
2.66
.68
No net estate.
2,649
Amount.
$84,427,511
516,1225,596,525
1,777,7610,313,659
14, 204,067
32,671,453
46,875,520
33,094,336
19,488,526
4, 522,134
433,675
Percent.
39.45
.242.62
.832.95
6.64
15.27
21.91
15.47
9.11
2.11
.20
Under $50,000.
5,080
Amount.
$169,187, 281
720,69818,572,894
4,224,82121,531,561
45,049, 974
84,335,418
129,385,392
89,2S9, 294
28,436,645
13,079,998
954,070
Percent.
38.79
.174.25
.974.94
10.33
19. 34
29.67
20.47
6.52
3.00
.22
$50,000 to$150,000.
2,535
Amount.
1136,473,834
1,123,57119,874,457
5,377,31127,410,504
53,785,843
111,139,001
164,924,844
76,280,594
31,812,482
13,454,556
2,152,586
Percent.
31 58
.264.60
1.256.34
12.45
25.73
38.18
17.65
7.36
3.11
.50
$150,000 to$250,000.
727
Amount.
$57 470,919
623,3959,794,951
3,747,71715,632,061
29, 798,124
08,612,971
98,411,095
33,611,044
15,770,489
6,870,755
1, 594,630
Percent.
26.31
.294.48
1.717.15
13. 64
31.40
45.04
15.38
7.22
3.15
.73
$250,000 to$450,000.
550
Amount.
$56,443, 239
1,250,77011,706,977
6,857,35920, 338, 972
Percent.
22.11
.494.60
2.697.97
40,214,084| 15.75
91,510,356 35.84
131,724,440
38,581,866
18,265,025
4,982,969
2,482,423
51.59
15.11
7.15
1.95
.97
$450,000 to$750,000.
301
Amount.
$45,260,872
1,509,4099,651,541
4,977,65117,(380,408
33,825,009
88, 219,962
122,044,971
30,930,415
17,061,837
4,184,322
1,967,635
Percent.
20.29
.684.33
2.237.93
15.17
39. 55
54.72
13.87
7.65
1.88
.88
$750,000 to$1,000,000.
110
Amount.
$25,608,391
850,9155, 200,388
2,812,0057,287,885
10,181,853
50,220,486
66,402,339
12,989,572
6,226,351
5,356,891
578,309
Percent.
21.81
.724.43
2.426.21
13. 78
42.77
56. 55
11.07
5.30
4.56
.49
w.
Io
QO
to
TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deduction—Continued.00
Number of returns
Distribution.
Property from an estatetaxed within five years,value at date of deathof present decedent
Total gross estate
Nature of deduction:Funeral and administra-
tive expensesDebts, unpaid mortgages,
etcProperty from an estate
taxed within five years;value at date of pre-vious decedent s death.
Charitable, public, andsimilar bequests
Specific exemption
Total deductions..
Net estateTaxAverage amount of taxAverage rate of tax
Size of net estate subject to tax.
Total.
12,203
Amount.
$53,041,358
2,879,372,168
106,660,119
335,326,886
64,872,184
195,891,684
Percent.
1.84
100
610,150,000i
1,312,900,873
U, 620,781,038115,838,953
9,492.667.15
No net estate.
2,649
Amount.
$25,143,853
213,985,555
9,703,558
79,534,867
29,993,920
16 612 953132,450,000
Percent.
11.75
100.00
268,295,2981
Under $50,000.
5,080
Amount.
$5,815,068
Percent.
1.33
436,147,748 100.00
17,549,319
45,841,999
6,262,925
13,717,042254,000,000
337,371,285
98,776,4631,018,326
200.451.03
$50,000 to$150,000.
2,535
Amount.
$7,016,768
Percent.
1.62
432,115,6641100.00
15,683,973
45,411,442
9,902,332
12,235,607126,750,000
209,983,3,54
222,132,3103,243,8771,279.64
1.46
$150,000 to$250,000.
727
Amount.
$4,744,256
Percent.
2.17
218,473,188 100.00
8,038,350
22,775,086
5,385,360
5,927,66836,350,000
78,476,464
139,996,7242,763,0983,816.41
1.98
$250,000 to$450,000.
550
Amount.
$2,860,375
255,340,337
8,928,004
25,672 539
3,319,234
8,317,03227,500,000
73,736,809
181,603,5284,915,0948,936.53
Percent.
1.12
100.00
2.7l
$450,000 to$750,000.
301
Amount.
$1,597,228
223,047,280
8,203,784
17,351,552
2,127,279
7,653,54915,050,000
50,386,164
172,661,1166,498,40521,589.38
Percent.
0.71
100.00
3.76
$750,000 to$1,000,000.
110
Amount.
$261,039
117,422,892
3,742,987
12,235,407
213,145
1,215,6095,500,000
22 907 148
94,515,7444,483,24040 758.72
Percent.
0.22
100.00
4.74
oUl
oo
1 Net taxable estate.
•
to Number of returnsCO
Distribution.
1 Form of property:Real estate
W Investments in bonds and stocks—Federal Government bonds—
Wholly tax-exemptPartially tax-exempt
State and municipal bonds, wholly tax-exempt..All other bonds
Total bondsCapital stock of corporations
Total bonds and stocks
Mortgages, notes, cash, insurance, etcJomtly'owned and other miscellaneous property...Transfers made within two years prior to date of
death .Power of appointment or general power of deed,
Property from an estate taxed within five years,value at date of death of present decedent
Total gross estate
Nature of deduction:Funeral and administrative expenses
Property from an estate taxed within five years;value at date of previous decedent's death
Charitable public and similar bequestsSpecific exemption T
Total deductions »
Net" estate . . . . . . . . . . . .TaxAverage amount of taxAverage rate of tax
Size of net estate subject to tax.
$1,000,000 to$1,500,000.
I l l
Amount.
$27,196,057
1,510,0516,606,2865,564,692
14,572,527
28,253,55675,828,314
104,081,870
15,974,26614,437,916
5,407,034
700,686
2,328,050
170,125,879
6,927,64613,829,568
4,435,4926,892,0795,550,000
37,634,785
132,491,0948,046,81672,493.84
Percent.
15.99
.893.883.278.57
16.6144.57
61.18
9.398.48
3.18
.41
1.37
100.00
"6.07
$1,500,000 to$2,000,000.
45
Amount.
$15,179,191
1 807 5624,649,2963,214,5196; 479,314
16 150 69138,736,687
54,887,378
6 251 1279,165,471
4,648,635
443,585
120,509
90,695,896
2,540,9645,359,791
120,5092,972,4002,250,000
13,243,664
77,452,2325,802,204
128,937. 86
Percent.
16.74
1.995.123.557.15
17.8142.73
60.54
6.8910.10
5.12
.48
.13
100.00
7.49
$2,000,000 to$3,000,000.
41
Amount.
$16,519,366
2 818 0125,193,668
10,067,27113,603,967
31 682 91852,689,773
84,372,691
13 407 83711,516,524
2,218,456
1,287,933
3,135,045
132,547,852
5,092,02819,498,240
3,092,7212 241,6882,050,000
31,974,677
100,573,1759,210,046
224,635.26
Percent.
12.46
2 133.927.59
10.26
23 9039.75
63.65
10.198.69
1.67
.97
2.37
100.00
- - - - - - - -
9.16
$3,000,000 to$4,000,000.
17
Amount.
$6,894,730
1 661,7952,140,9684,102,8556,025,081
13 930 69934,318,533
48,249,232
4,032 1786,464,571
73,285
65,713,996
2,258,8773,452,619
3,660,760850,000
10,222,256
55,491,7405,836,778
343,339.88
Percent.
10.49
2.533.266.249.17
21.2052.23
73.43
6.149. S3
.11
100.00
10.52
$4,000,000 to$5,000,000.
10
Amount.
$7,361,293
2,473,4434,556,053
991,4242,257,967
10,278,88730,652,652
40,931,539
2,270,4401,702,362
1,401,120
19,167
53,685,921
1,596,6947,051,492
19,267499,500500,000
9,666,953
44,018,9685,334,530
533,453.00
Percent.
13.71
4.608.491.854.21
19.1557.11
76.26
4.223.17
2.61
.03
100.00
'"ii'io
$5,000,000 to$6,000,000.
7
Amount.
$2,478,791
2,274,5311,422,350
37,4231,563,349
5,297 65321,528,605
26,826,258
7,372,8097,942,271
843,970
25,441
45,489,540
1 600 2793,966,901
2,475,828350,000
8,393,008
37,096,5324,990,808
712,972.57
Percent.
5.44
5.003.13
.083.44
11.6547.34
58.99
16.2117.46
1.85
.05
100.00
13.45
oU2
oo
toCO
TABLE A.—Returns of resident decedents distributed by size
Number of returns
Distribution.
Form of property:Real estate.Investments in bonds and stocks:
Federal Government bonds—Wholly tax-exemptPartially tax-exempt.. . . .
State and municipal bonds, wholly tax-exempt....All other bonds . . . . .
Total bondsCapital stock of corporations
Total bonds and stocks
Mortgages, notes, cash, insurance, etcJointly owned and other miscellaneous property...Transfers made within two years prior to date of
deathPower of appointment or general power of deed,
made in contemplation of deathProperty from an estate taxed within five years,
value at date of death of present decedent.
Total gross estateNature of deduction:
Funeral and administrative expensesDebts, unpaid mortgages, etc.Property from an estate taxed within five years;
Charitable, public, and similar bequestsSpecific exemption
Total deductions
Net estateTax . . . .Average amount of taxAverage rate of tax
of net estate, showing form of property and nature of deduction—Continued.
Size of net estate subject to tax.
$6,000,000 to $7,000,000.
2
Amount.
$4,681,833
99,800477,164494,599
2,213,042
3,284,6051,426,800
4,711,405
3,886,7124,344,130
17,624,080
1,556,603119,843
1,989,438100,000
3,765,884
13,858,1962.054,639
1,027,319.50
Per cent.
26.57
.562.702.81
12.56
18.638.10
26.73
22.0524.65
100.00
14.83
$7,000,000 to $8,000,000
2
Amount.
$2,079,924
903,750855,705
1,071,1781,051,821
3,882,4545,583,384
9,465,838
3,983,4801,817,566
17,346,808
587,316607,913
836,513100,000
2,131,742
15,215,0662,326,013
1,163,006.50
Per cent.
11.99
5.214.936.186.06
22.3832.19
54.57
22.9610.48
100
15.29
$8,000,000 to $9,000,000.
6
Amount.
$11,235,585
1,978,8134,510,3277,855,610
12,149,487
26,494,23744,318,068
70,812,305
12,207,4273,211,862
204,973
97,672,152
3,524,3474,768,971
37,296,855300,000
45,890,173
51,781,9798,362,036
1,393,672.66
Per cent.
11.50
2,034.628.04
12.44
27.1345.38
72.51
12.503.28
.21
100
16.15
$9,000,000 to $10,000,000.
Amount. Per cent.
$10,000,000 and over.
10
Amount.
$34,029,213
8,433,1896,356,6909,681,658
31,089,190
55,560,727136,642,048
192,202,775
18,625,05430,692,402
9,351,486
7,036,450
291,937,380
9,125,39027,848,656
71,347,163500,000
108,821,209
183,116,17140,953,043
4,095 304.30
Per cent.
11.65
2.892.183.32
10.65
19.0446.81
65.85
6.3810.51
3.20
2.41
100
22.36
o
M
HMoUl
QO
No net estateUnder $50,000$50,000 to $150,000$150,000 to $250,000$250,000 to $450,000$450,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000. .$3,000,000 to $4,000,000..$4,000,000 to $5,000,000. .$5,000,000 to $6,000,000..$6,000,000 to $7,000,000. .$7,000,000 to $8,000,000..$8,000,000 to $9,000,000..$9,000,000 to $10,000,000.$10,000,000 and over
Total.
T A B L E B.—Returns of nonresident decedents, distributed by size of net estate.
UtahVermontVirginiaWashington including AlaskaWest VirginiaW i s c o n s i nW y o m i n g . . . .
T o t a l
61
4315
318
3
11
412
14
3
1
3411
13
31
1,303
531,06954,810
86,64728,033,673
640,48431,01321,173
58,859
77,400169
486,9164,1427,811
519,438
3,071,496
55,100
127,7023,289,603
8801,750
143,534
2,930,0374,217
58,036,971
61
4304
317
3
11
412
13
3
1
3411
12
31
1,223
531,06954,810
86,64728,012,803
640,48431,01320,589
58,859
77,400169
486,9164,1427,811
519,438
3,071,496
55,100
127,7023,289,603
8801,750
143,534
2,930,0374,217
57,919,808
12, 5495,654
7,0823,680,833
64,0191,524
536
5,500
5,69119
5,318110
27,811
4,623
2,878
1,162437,440
87952
9,888
76,H5
5,853,689
518, 52049,156
79,56524,331, 970
576,46529,48920,053
53,359
71,709150
481, 5984,0327,811
491,627
3,066,873
52,222
126,5402,852,163
11,698
133,646
2, 853, 8924,217
52,066,119
11,843492
9611,496,140
21,042295312
534
9343
11,5304085
10,504
438,042
544
1,584277,770
117
1,671
280,05642
2,937,588
11
1
1
1
80
20,870
584
117,163
20,870
584
158,689
Ul
1QC/2
I I
ao
DO
36 STATISTICS OF INCOME.
TABLE E.—Simple and cumulative distribution by size of net estate—Resident and non-resident decedents.
[Returns filed from Jan. 16,1922, to Dec. 31,1922.]
Size of net estate.
Returns.
Simpledistribution.
Numberin eachclass.
Per centof total.
Cumulativedistribution.
Numberunderhigherclass.
Per centunderhigherclass.
Net estate.
Simpledistribution.
Amount ineach class.
Per centof total.
No net estateUnder $50,000$50,000 to $150,000$150,000 to $250,000$250,000 to $450,000$450,000 to $750,000$750,000 to $1,000,000....$1,000,000 to $ 1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 to $6,000,000..$6,000,000 to $7,000,000..$7,000,000 to $8,000,000..$8,000,000 to $9,000,000..$9,000,000 to $10,000,000.$10,000,000 and over
No net estateUnder $50,000$50,000 to $150,000$150,000 to $250,000$250,000 to $450,000 ,$450,000 to $750,000$750,000to $1,000,000....$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,0005OOOto $3,000,000..$3,000,000to $4,000,000..$4,000,000to $5,000,000..$5,000,000to $6,000,000..$6,000,000to $7,000,000..$7,000,000 to $8,000,000..$8,000,000 to $9,000,000..$9,000,000 to $10,000,000.,$10,000,000 and over
On the pages immediately following are continued the basic tablesof income distribution in the United States and in each State andTerritory.
Respectfully,D. H. BLAIR,
Commissioner of Internal Revenue.Approve d:
A. W. MELLON,Secretary of the Treasury,
BASIC TABLES
37
PERSONAL RETURNS.
TABLE 1.—Personal returns—Distribution of income, by States,for the United States; showing for each State the number of returns, net income, tax, andrelative percentages.
[Income returned for the calendar year ended Dec. 31,1921.]
COOO
States and Terri-tories.
AlabamaAlaska2
ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Colum-
1 Interest on Government obligations not wholly exempt from tax.2 Alaska included in Washington.
wHI—Iom
ao
CoCD
TABLE 2.—Personal returns—Distribution, by income classes, for the United States; shoiving for each class of income the number of returns, net income,personal exemption, dividends, tax paid, and percentages.
[Income returned for the calendar year ended Dec. 31,1921.]
Income class. Number ofreturns.
Net income.
Exemptions from normal tax.
Personalexemption. Dividends.
Interest onGovern-ment
obligations.1
Normal tax. Surtax. Total tax.Average
amount of taxper individual.
Averagerate oftax.
Under $1,000 2Under $1,000$1,000 to $2,000 2 . . .$1,000 to $2,000$2,000 to $3,000 2 . . .$2,000 to $3,000... .$3,000 to $4,000 2 . . .$3,000 to $4,000... .$4,000 to $5,0002...$4,000 to $5,000....$5,000 to $6,000$6,000 to $7,000... .$7,000 to $3,000$8,000 to $9,000$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13',000 to $14,000..$14,000 to $15)000..$15,000 to $20.000..$20,000 to $25,000..$25,000 to $30,000.'.$30,000 to $40,000..$40,000 to $50,000..$50,000 to $60,000..$60,000to $70,000..$70,000 to $80,000..$80,000 to $90,000..$90,000 to $100,000.$100;000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000
$400,000 t o §500,000&500,000 t o $750,000$750,000 t o $1,000,000$1,000,000 t o $1,500,000$1 500 000 t o $2 000 000$2,000,000 t o $3,000,000$3,000,000 t o $4,000,000$4,000 000 t o $5,000,000$5,000,000 a n d overClasses crouDPd.'
Total
64461712
35
1
6,662,176
27,931,41328,418,86714,361,55912,844,179
6,449,919(8)
(3)30,117,231
19,577,212,528
91,40067,50023,80017,400
7,000(3)
(3)9,200
14,191,855,700
28,665,28423,196,3768,157,6109,956,287
4,039,806(3)
(3)34,458,831
2,476,952,399
324,082177,473152,93699,991
Ii(3)(3)
247, 870
46,994,406
634,473726,307565,181452,341
246,312( * ) •
( 8 )
308,059,422
14,256,91715,589, 5328,231,0707, 550,836
3,992,977(3)
(3)19,177,260
411,327,684
14, 891,39016,315.8398, 796' 2518,003', 177
4,239,289(3)
(3)19,177,260
719,387,106
232,677.97354, 692.15517,426. 52666,931.42
1,413,096.33(3)
(3)3,196,210.00
107.98
53.3157.4161.2562.31
65.73(3)
(3)63.68
3.67
1 Interest on Government obligations not wholly exempt from tax.* Nontaxable. Specific exemptions exceed net income.3 Classes grouped to conceal net income and identity of taxpayer.
>HI—iin
Q
o
joo
TABLE 3.—Personal returns—Simple and cumulative distribution by income classes.[Income returned for the calendar year ended Dec. 31,1921.] to
Income class.
Returns.
Simple distribution.Number ineach class.
Per centof total.
Cumulative distribution. Cumulative percentages.Over the
class belowUnder theclass above.
Over theclass below
Under theclass above.
Net income.
Simple distribution.Amount in each
class.Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $i0,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000-...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped1
100.001 Classes grouped to conceal net income and identity of taxpayer.
Income class.
Net income.
Cumulative distribution.
Over the classbelow.
Under the classabove.
Cumulative per-
Over theclass
below.
Underthe classabove.
Tax (income tax and surtax).
Simple distribution. Cumulative distribution.
Amount ineach class.
Per centof total.
Over theclass below.
Under theclass above.
Cumulativecents per-
Over theclass
below.
Underthe classabove.
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $5,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to 140,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 t o $200,000....$200,000 t o $250,000$250,000 t o $300,000....$300,000 to $400,000....$400,000 t o $500,000$500,000 to $750,000....$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped l
1 Classes grouped to conceal net income and identity of taxpayer. 00
TABLE 4.—Personal returns—Sex and family relationship-distribution by States, for the United States.
[Income returned for the calendar year ended December 31,1921.]
States and t erritories.
Joint returns of husbandsand wives, with or with-out dependent children,including husbands whosewives, though living withthem, filed separate re-returns.
Number ofreturns. Amount.
Men—Heads of families.
Number ofreturns. Amount.
Women—Heads offamilies.
Number ofreturns. Amount.
All other—Men.
Number ofreturns. Amount.
AlabamaAlaska iArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew York
TABLE 4.—Personal returns—Sex and family relationship-distribution by States, for the United States—Continued.
States and territories.
All other—Women.
Number ofreturns. Amount.
Wives making separatereturns from husbands.
Number ofreturns. Amount.
Community property.
Number ofreturns. Amount.
Grand total.
Number ofreturns. Amount.
AlabamaAlaska*ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaEhode Island
TABLE 5.—Personal returns—Sex and family relationship-distribution by income classes, for the United States.
[Income returned for the calendar year ended Dec. 31,1921.]00
Income class.
Joint returns of husbandsand wives, with or with-out dependent children,including husbands whosewives, though living withthem, filed separate re-turns.
Under $l,000».....Under $1,000$1,000 to $2,0001...$1,000 to $2,000....$2,000 to$3,0001...$2,000 to $3,000$3,000 to $4,0001...$3,000 to $4,000$4,000 to $5,0001...$4,000 to $5,000$5,000 to $6,000....$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000....$9,000 to $10,000...$10,000 to$11,000..$11,000 to$12,000..$12,000 to$13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000..$20,000 to $25,000..$25,000 to$30,000..$30,000 to $40,000..$40,000 to $50,000..$50,000 to $60,000..$60,000 to $70,000..$70,000 to $80,000..$80,000 to $90,000..$90,000 to $100,000.$100,000 to $150,000$150,000 to $200,000,$200,000 to $250,000
$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000....$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped2
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.
a
oo
TABLE 5.—Personal returns—Sex and family relationship-distribution by income classes, for the United States—Continued. OrO
Income class.All other—Women.
Number ofreturns. Net income.
Wives making separatereturns from husbands.
Number ofreturns. Net income.
Community propertyincome.
Number ofreturns. Net income.
Grand total.
Number ofreturns. Net income.
Under $l,000iUnder $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000....$11,000 to $12,000....$12,000 to $13,000....$13,000 to $14,000....$14,000 to $i5,000....$15,000 to $20,000....$20,000 to $25,000....$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000....$50,000 to $60,000....$60,000 to $70,000....$70,000 to $80,000....$80,000 to $90,000....$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..$200,000 to $250,000..$250,000 to $300,000..$300,000 to $400,000..$400,000 to $500,000..$500,000 to $750,000..$750,000 to $1,000,000.
$1,000,000 to $1,500,000 ,$1,500,000 to $2,000,000$2 000 000 to $3 000,00013 000 000 to $4 000 000$4 000 000 to $5,000,000.$5 000 000 and overClasses grouped2
Total
1
608,829
(2)
5,104,512
1,302,397,698
2
89,634
(2)
2,871,977
486,169,923 24,094 175,684,785
12
351
6,662,176
12,844,179
836,567,150
19,577,212,528
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.
o
oo
TABLE 6.—Personal returns—Distribution of income, by sources and by States, for the United States.
[Income returned for the calendar year ended Dec. 31,1921.]to
States and Territories.Number
ofreturns
Wages andsalaries. Business.
Partner-ships,
fiduciaries,etc.
Profitsfrom sales
of realestate,stocks,bonds,
etc.
Rents androyalties. Dividends.
Interestand
investmentincome.
Intereston Gov-ernmentobliga-
tions notwhollyexemptfrom tax.
Totalincome.
Generaldeductions. Net income.
AlabamaAlaska1
ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia..FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhio
TABLE 7.—Personal returns—Distribution of income, by sources and by income classes, for the United States.
[Income returned for the calendar year ended Dec. 31,1921.]
Ox
Income class.Number
ofreturns.
Wages andsalaries. Business.
Partner-ships,
fiduciaries,etc.
Profitsfrom sales
of realestate,stocks,bonds,
etc.
Rents androyalties. Dividends.
Interestand
investmentincome.
Intereston Gov-ernmentobliga-
tions notwhollyexempt
from tax.
Totalincome.
Generaldeductions. Net income.
Under $1,0001Under $1,000$1,000 to $2,0001.. . .$1,000 to $2,000$2,000 to $3,0001.. . .$2,000 to $3,000$3,000 to $4,0001... .$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000...$11,000 to $12,000...$12,000 to $13,000...$13,000 to $14,000...$14,000 to $15,000...$15,000 to $20,000...$20,000 to $25,000...$25,000 to $30,000...$30,000 to $40,000...$40,000 to $50,000...$50,000 to $60,000...,$60,000 to $70,000...,$70,000 to $80,000...,$80,000 to $90,000....$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..$200,000 to $250,000..$250,000 to $300,000..$300,000 to $400,000..$400,000 to $500,000..
$50G,000 to $750,000 j$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to 13,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped '2
51.95 31,198,150,203 35,076,369,337 3,878,219,134 Mi l l ' O
oo
TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States.
| Income returned for the calendar year ended Dec. 31,1921.]
Or00
SerialNo.
12315
0789
10
11
1213141516
17181920
Industries.
AGRICULTURE AND RELATED INDUSTRIES.
I. Farming:Cotton f a r m i n g . . .Grain farmingFruit farmingStock farmingAll other farming
Total, farming
II. Related industries:1 ogging...FishingIce harvestingAll other related industries
Total, related industriesAgriculture, n. p. d.,1 or combinations of I and II
Grand total, agriculture and related industries
MINING AND QUARRYING.I. Mining:
Coal miningMetal mining-
Iron . . . .CopperLead and zinc..Gold, silver, and precious metalsAll other mining
Nonmetal mining-Oil . . . . . . .GasSalt, mines and other sourcesAll other nonmetal mining
Totalnumberof corpo-rations.
1123
944711
5,739
7,428
364196151551
1,26234
8,724
3,656
108149127450688
2,60818457
2,060
Corporations reporting net income.
Number.
32
368131
2,180
2,684
13868
121121
44814
3,146
1,079
37122073
130
77311933
555
Net income.
$27,50548,262
20,989,777723,220
12,477,411
34,266,175
2,816,401279,428
1,599 9021,678,213
6,373,94478,073
40,718,192
82,654,787
255,519141,924
1,451,5703,449,0324,543,351
57,950,0741,433,7094,813,7916,871,395
Income tax.
$2,3343,399
1,898,76857,499
916,341
2,878,341
255,04320,299
126 238147,599
549,1796,009
3,433, 529
6,922,882
14,01711,462
138,253313,692394,741
5,081,043121,175416,827553,227
War profits,and excess-profits tax.
$1,88312,038
1,523,9829,609
673,751
2,221,263
109,527841
156,04280,653
347,063107
2,568,433
8,296,562
1,871451
11,649181,476129,133
5,225,63164,123
598,152464,495
Total tax.
$4,21715,437
3,422,75067,108
1,590,092
5,099,604
364,57021,140
282,280228,252
896,2426,116
6,001,962
15,219,444
15,88811,913
149,902495,168523,874
10,306,674185,298
1,014,9791,017,722
Corporations reportingno net income.
Number.
821
576580
3,559
4,744
22612830
430
81420
5,578
2,577
71137107377558
1,8356524
1,505
Deficit.
$248,512335,461
3,877,44812,248,17446,624,653
63,334,248
6,666,78714,567,002
105,6953,657,033
24,996,517232,133
88,562,898
72,521,815
9,742,79751,973,3463,497,993
12,058,17632,483,913
139,884,645531,649368,587
53,016,585
Ul
>
21
26
All other mining concerns, n. p. d.,l combinationsand tributary industries.
Total, mining
II. Quarrying:StoneClay? sand, gravelPrecious and semipreciousAll other quarrying, n. p. d.1
Total, quarrying ,Mining and quarrying combinations, but main business
not given
Grand total, mining and quarrying
MANUFACTURING.
I. Food products, liquors, and tobacco:Bread and bakery products and retail saleMilling, flour, meal, feedCereal preparations, etc ,Dairy products and condensed milk ,Butter substitutes.Chocolate, confectionery, ice cream, etc ,Coffee and spices ,Fish canning and preservingFruit and vegetable canning and preserving, etcMeat packing, etcPoultry and eggs, packedSugar making ana refining, cane and beet ,Ice manufacturing, etc ,Soft drinks, etcBreweries and distilleries, etcTobaccoAll other food products
Total, food products, liquors, p-nd tobacco
II. Textiles and textile products:Textile fabrics—
Cotton goods, etcWoolen and worsted goods, etcSilk goods, etcFelt goods and products, except hatsLinen and flax, etcAll other textile fabricsFur goods and fur products n. p. d.1, etc
TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—Continued.
SerialNo. Industries.
Totalnumberof corpo-rations.
Corporations reporting net income.
Number. Net income. Income tax.War profits,and excess-profits tax.
Total tax.
Corporations reportingno net income.
Number. Deficit.
M A NUFACTURING—continued.
II. Textiles and textile products—Continued.Textile fabrics—Continued.
Textile products, other than clothing—Carpets, rugs, mattings, etc ,Cordage and twineArtificial leather, oilcloth, linoleum, etc...
All other textile products other than clothing
Total, textile products, other than clothing
Clothing-Custom-made clothing, etc
Factory-made clothing-Men's clothing, suits, overcoatsWomen's clothing, suits, coats, skirtsHats and caps, etcCorsetsShirts, collars, cuffsHosiery and all knit goodsAll other clothing
Total clothingTotal, textile and textile products
III. Leather and leather products:Boots, shoes, cut stock, and findingsGlovesSaddlery and harnessTrunks and valisesA H other leather and leather products
Total, leather and leather products
1046940
682
895
718
5421,625
666112246
1,0171,235
6,16110,872
1,10834
10095
847
2,184
613425
353
$17,374,4221,239,8902,792,2619,953,601
$1,454,996104,509231,786830,684
$2,434,45456,350
111,4971,069,158
$3,889,450160,859343,283
1,899,842
433515
329
473 I 31,360,174 2,621,975 3,671,459 6,293,434 422
IV. Rubber and rubber goods; also celluloid, ivory, shell, andbone:
Boots, shoes, and garmentsBelting, hose, and tiresCelluloid, ivory, shell, and boneAll other rubber goods
Total, rubber and rubber goods
V. Lumber and wood products:Saw and planing mill products, etcFurniture, all classesAuto, carriage, and wagon bodies, and parts, etcAll other lumber and wood products
Total, lumber and wood products
VI. Paper, pulp, and products:
All paper, pulp, paper products, etc
Total, paper, pulp, and products
VII. Printing and publishing:General printing and publishingCombinations of paper manufacturing and printing
(when unable to ascertain true nature of business)Special processes and tributary industries, etc,
Total, printing and publishing
VIII. Chemicals and allied substances:Chemicals proper, acids and other compounds, etcPaints and varnishes, etcOils, vegetable and animal, etcPetroleum and mineral oil refining and productsSoapsFertilizersAll other chemicals and allied substances
Total, chemicals and allied substances
IX. Stone, clay, and glass products:Cut building stone, crushed stone, etcBrick, tile, terra cotta, fire brick, etcGlass and glass products—
Glass manufacture, plate or window glass, etcCombinations of stone, clay, and glass manufacture.
TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—Continued.fcO
SerialNo.
91
92
93
94
95
9697
98
99
100
101102103
104
105
Industries.
MANUFACTURING—continued.
X. Metal manufacture:Metal products of iron and steel, or iron and steel and
other metals-Smelting from the ore, crude or refined metal pro-
duction, etcGeneral or stock products or forms made in foun-
dries or rolling mills, etcAgricultural machinery, steam appliances, con-
struction machinery, etcMetal-working and paper-making machinery, heavy
ordnance, rolling stock, safes, vaults, etcGeneral electric machinery, stationary and marine
engines, refrigerating machinery, etcMotor vehicles, and spare partsBoot and shoe machinery, typewriters and calcu-
lating machines, gas and electrical fixtures, etc.. .Metal furniture, ornamental iron work, sewing ma-
chines, etcFirearms, hardware, cutlery, hand and machine
tools, gauges, etcAll other metal products
Metal products, not iron or steel-Base metals, smelting and refining, etcAeroplanes complete, or partsPrecious metals, smelting, refining, etc
Total, metal manufactureXI. All other manufacturing concerns:
All other manufacturing, n. p. d.,1 etc
Grand total, manufacturing
CONSTRUCTION.
Excavation and construction under or upon the ground (notbuildings), etc
Totalnumberof corpo-rations.
100
2,574
1,479
782
5721,000
725
203
7845,823
74940
705
Number.
15,536
10,292
79,748
1,046
19
881
554
364
189251
296
122
2171,977
26715
316
Corporations reporting net income.
Net income.
$489,787
39,284,930
27,314,460
64,872,922
34,289,413148,230,008
22,324,357
2,650, '166
10,617,64763,830,286
16,739,785837,654
5,885,145
437,366,860
164,196,817
37,030
664
1,777,785,608
9,403,241
Income tax.
$43,973
3,252,013
2,377,408 |
5,794,285 i
3,292,41310,977,441 i
2,112,927
216,901
War profits. !and excess- Total tax.profits tax.
5,518,159
1,515,39060,738
510,765
36,561,169
14,474,387
151,035,132
700,413
$7,949
2,388,871
1,766,120
5,972,037
796,60533,426,298
921,084
275,479
1,539,8415,526,350
723,14766,223
336, 547
53,746,551
13,821,462
200,735,117
$51,922
5,640,884
4,143,528
11,766,322
4,089,01844,403,739
3,034,011
492,380
2,428, 59711,044,509
2,238,537126,961847,312
90,307,720
28,295,849
351,770,249
1,493,694 i 2,194,107
Corporations reportingno net income.
Number.
81
1,693
925
418
383749
429
81
5673,846
482 j25 i
389
10,068
6,026
42,718
382
Deficit.
$17,205,099
121,572,283
84,307,188
28,791,001
20,348,361164,353,S78
17,775,831
2,663,143
19,764,763156,798,339
22,909,602921,381
8,591,028
666,001,897
171,537,751
1,898,831,377
4,127,090
til
o
3QO
106 Jetty, dam, dry-dock, wharf, bulkhead, etc107 Railroad construction, pure or combined108 Shipbuilding, pure or combined109 Buildings and structures above ground, etc110 Equipping and installing machinery and equipment, as ele-
vators, carrier systems, etc111 Wrecking, razing, or moving (not marine)112 All other construction and contractors, n. p. d.1
Grand total, construction
TRANSPORTATION AND OTHER PUBLIC UTILITIES.
I. Rail transportation:113 Steam railroads114 Electric railroads115 All other railroads, n. p. d.,1 etc
Total, rail transportation
II. Water transportation:116 Ocean lines, transoceanic and coastal117 Lake, sound, bay, and river lines118 Marine salvage and wrecking119 All other water transportation, n. p. d.,1 etc
Total, water transportation.
III. Local transportation, cartage, and storage:120 Cartage and storage or warehouse and packing for trans-
portation121 Cab, livery, jitney bus companies, and automobile garages.122 Special food storage and packers for transportation, e tc . . .123 All other local transportation, n. p. d.1 „
Totai, local transportation, cartage, and storage
IV. Other public utilities and transportation, n. p. d.1124 Electric light and power companies125 Gas companies.126 Telephone and telegraph companies127 Water works128 Mutual telephones129 All other public utilities, n. p. d.,1 etc
Total, other public utilities and transportation
Grand total, transportation and other public utilities
1 N. p. d.~main business not precisely defined.
14459297
3,284
2,147101
3,283
10,361
609458394
1,461
7715013
1,313
1,553
3,0101,672640259
5, 5S1
1,900569
3,9491,459905
1,728
10, 510
19,105
8127104
2,028
1,21854
1,865
6,041
268211197
676
22894
604
719
1,747862412175
3,196
1,428391
2, 8811,085408
1,047
7, 240
11,831
2,393,996345,681
14,170,38013,943,594
5,800,275137,692
21,140,509
67,335,368
291,113,60733,843,15830,861, 445
355,818,210
11,482,3556,193,636
45, 70512,981,498
30,703,191
16,552,5436,105,3279,393,7477,502,139
39,553,756
61,207,29422, 008, 381113,040,51511,827,922
231 942187,480,240
395,796,294
821,871,454
206,07626,065
1,026,474957,759
351,7236,581
1,597,240
4,872,331
27, 910,7593,276,5322,909,373
34,096,664
1,069,289559,3683,923
1,013,120
2,645,700
1,301, 446381, 427836,921688,145
3,207,939
5,737,3432,033,64610,719,9721,044, 536
1 41517,382,916
36,919, 828
76, 870,131
219,30731.418
2,607,0301,530,332
567,5902,097
2,271,087
8,722,555
1,740,098570,914907,171
3, 218,183
559,648323.2313, 296
1,347,722
2,233,897
1,302,7231,242,06S393, 894354,376
3,293,001
2,017,0121,139, 6252,192, 504148.902
9,908,390
15,406,493
24,151,634
425,38357, 483
3,633, 5042,488,091
919,3138,678
3,868,327
13, 594, 886
29,650,8573,847,4463,816,544
37,314,847
1,628,937882, 5997,219
2,360,842
4, 879, 597
2,604,1691,623, 4951,230, 8151, 042, 521
6,501,000
7, 754,3553,173,27112,912,5361,193,438
1 41527, 291,306
52,326,321
101,021,765
6332193
1,256
92947
1,418
4,320
341247197
785
55619
709
834
1,26381022884
2,385
47217S
1, 068374497681
3,270
7,274
904,663372,006
11,557,3258,678,501
4,674,140428,925
20,764,701
51,507,351
202,585,94414,875,2349,039,955
226,501,133
8,401,6331,542,661
51, 54523,854, 855
33, 850, 694
6,035,2563,501,07012,392,198
623,532
22,552,056
2, 842,1962,070,6101,708,3641,343,32923S 933
32,261, 478
40,464,910
323,368,793
I I
H
OoK
Co
TABLE 9.—Corporation returns—Distribution of incomes oy industries for the United States—Continued.
SerialNo.
CO CO
f
133
134
135136137138
139140141
142
143
144145146
Industries.
TRADE.
Wholesalers and jobbers, including exporters, importers, etcDepartment stores, either wholesale or retail, or both _Retail stores, all other etcCommission trade, including commercial travelers and special
agents, etcAll other trade, n. p . d.,1 etc
Grand total, trade
SERVICE.I. Domestic service:
Restaurants, lunch rooms, etcHotels, board and lodging houses.Laundries, cleaning and dyeingAll other domestic service, n. p. d.,1 etc
Total, domestic service
II . Amusements:Theaters, or theatrical organizations, etcMoving picturesAll other amusements
Total, amusements
III . Professional and other services:Business services, advertising, appraisers, auditors, ac-
tuaries, etcEducational service, including art, colleges, schools, libra-
ries, etc., teachers, etcCurative services physicians, surgeons, etcLegal services, lawyers, patent attorneys, e t c . . .Engineering, mechanical design, invention, scientific re-
search, etc
Totalnumberof corpo-rations.
15,9651,219
40 202
2 39328,340
88 179
1 5461 Q402 501
218
6,205
4341 5272,257
4,218
1,799
9001,0531,084
887
Number.
6,930782
20 591
1 03513,471
42 809
8061 2361,672
138
3, S52
224843
1,166
2,233
989
518582789
186
Corporations reporting
Net income.
$120,038, S1470,074,540
191,880,427
18 090,832165,854,684
571,945,297
10,029,84228,874,63512,437,967
989,542
52,331,986
5,621,7318,141,953
13,305,762
27,069,446
7,486,837
3,281,4172,837,8885,287,678
818,802
Income tax.
Sr.), 909,9550,819,905
14 722 049
1 501 32913,325,381
46,279,219
675,3192 423 333
898,56873,234
4,070,454
464,536612 166
1,058,743
2,135,445
542,921
246,068192,134404,125
55,078
net income.
"War profits,arid excess-profits tax.
$10,169, S446,415,921
17 4 i i 150
1 213 28515,253,090
50,463,296
1,922,1322 740,0891,122,513
91,532
5, 870, 266
669,635897,119
1,639,307
3,206,061
904,941
334,231200,706308,660
61,420
Total tax.
$20,079,79913,235,82632 133 799
2 714 61428,578,477
96,742,515
2,597,4515 163 4222,021,081
164,766
9,946,720
1,134,1711,509,2852,698,050
5,341,506
1,447,862
580,299392,840712,785
116,498
Corporations reportingno net income.
Number.
9,035437
19 071
1 35814,869
45,370
740704829
80
2,353
210684
1,091
1,985
810
382471295
701
Deficit.
$234,270,82610,227,425
145,087,590
13,886,563223,355,939
626,828,343
5,315,0307,920,1972,671,115
888,025
16,794,367
2,250,1024,793,0365,812,484
12,855,622
4,901,141
2,168,2151,434,226
474,647
3,170,821
Ia
oo
147
148149150151152153154
155
150157158159160161162
163 ;
164
165
All other service, n. p. d.,1 etc
Total, professional and other service.
Grand total, service
2,957 1
Banking and related business:Bank, general, n. p. d. or private bankersNational banksState banksTrust companies, or bank and trust companiesLoan companies, etcStock and bond brokersReal estate, loan, and insurance agents, realty holding and
development companies '.Holding and leasing realty, not realty business, etc
Total, banking and related business.
I I . Insurance companies, not agents:Life insurance, stock, and mutua l companiesAccident, stock companies onlyFire, stock companies onlyMarine, st ock companies onlyAccident, fire, and marine, mutualFidelity and bonding
All other insurance companies, n. p . d.,1 and. combinations.
Total, insurance companies
All other finance, n. p . d., and combinations of I and IT, etc.
Grand total, financeALL OTHER.
All other active concerns whose business can not be identifiedwith any main division; also combinations of main divisionswhen the main business is not given
T e x t i l e s and textileproducts 205 100 5,006,940
Leather and l e a t h e rproducts 108 50 1,715,
Rubber and r u b b e rgoods 18 6 244,438
L u m b e r a n d woodproducts 310 133 3,549,283
P a p e r , p u l p , andproducts...... 91 41 3,067,910
Printing and publishing 241 165 1,950,584Chemicals and allied
substances 101 43 2,114,747Stone, clay, and glass
products 95 56 477,402Metal and metal
products 667 214 10,175,916
* Data incomplete. (See text page 10.)
$66,13341,684
489,083
405,323
149,572
21,666
295,916
292,630145,704
184,104
33,935
858,131
$60,30230,540
986,778
825,191
99,343
17,343
380,266
125,806284,527
220,553
51,732
844,958
$126,43572,224
1,475,861
1,230,514
248,915
39,009
676,182
418,436430,231
404,657
85,667
1,703,089
166139
523
105
58
12
177
5076
58
39
453
$1,335,897648,112
9,601,760
2,394,693
3,040,328
2,276,693
9,404,296
3,061,357
281,008
2,344,805
238,135
22,311,959
STATISTICS OF INCOME. 99
TABLE 10.—Corporation returns—Distribution by industrial groups, for States and
Territories—Continued.WISCONSIN—Continued.
Industrial groups.
Manufacturing—Contd.All other manufactur-
ing industries
Total manufacturing.
ConstructionTransportation and other
public utilitiesl
TradePublic s e r v i c e — Profes-
sional, amusements, ho-tels, etc
Finance, banking, insur-ance, etc
Combinations — Predomi-nant industry not ascer-tainable - . -
InacMve concerns
Total
Totalnum-berof
cor-pora-tions.
370
3,415
263
7752,706
539
2,826
821 077
12,142
Corporations reporting net income.
Num-ber.
142
1,636
162
5261,395
298
1,806
32
6,009
Netincome.
$3,754,554
38,515,509
928,637
3,258,7099,311,336
1,376,375
16,139,458
506,046
71,382,306
Incometax.
$307,259
3,183,323
61,539
271,685685,927
92,954
1,265,545
33,886
5,702,676
Warprofits
andexcessprofits
tax.
$325,045
4,161,542
71,313
97,982590,909
119,479
192,131
362
5,324,560
Totaltax.
$632,304
7,344,865
132,852
369,6671,276,836
212,433
1,457,676
34,248
11,027,236
Corporationsreporting nonet income.
Num-ber.
228
1,779
101
2491,311
241
1,020
501 077
6,133
Deficit.
$4,517,501
59,472,535
839,339
1,035,02210,404,730
815,461
5,766,576
251,736
80,569,408
WYOMING.
Agriculture and related in-dustries
Mining, quarryingManufacturing:
Food products, liquors,and tobacco
Textiles and textileproducts
Leather and leatherproducts . . . . .
Rubber and rubbergoods
Lumber and wood prod-ucts
Paper, pulp, and prod-ucts
Printing and publishingChemical and allied
substancesStone, clay, and glass
productsMetal and metal prod-
uctsAll other manufacturing
industries
Total manufacturing.ConstructionTransportation and other
public utilities*TradePublic service—Profes-
sional, amusements, ho-tels etc
Finance, banking, insur-ance etc
Combinations—Predomi-nant industry not ascer-tainable
Inactive concernsTotal
278174
21
4
24
5
7
1
2
64
15
71333
62
316
9341
1,663
6442
11
3
14
1
3
32
11
37171
34
205
5
601
$96,237635,416
38,092
86., 714
54,634
1,563
10,617
191,620
25,681
197,5521,005,181
71,627
983,555
43,935
$2,36159,078
2,185
8,083
3,187
463
13,918
877
14,83971,504
2,602
66,443
3,205
3,250,804 234.827
$12614,904
1,212
3,559
2,198
6,969
197
12,06354,484
836
28,914
2,158
120,651
$2,48773,982
3,397
11,642
5,385
463
20,887
1,074
26,902125,988
3,438
95,357
5,363
355,478
214132
10
1
io4
4
1
232
4
34162
28
111
4341
1,062
$3,074,0174,025,610
80,461
5,560
13,084
134,975
11,804
4,094
7,492
257,470
15,951
225,803768,961
107,035
391,302
60,41010
8,926,569
1 Data incomplete. (See text page 10.)
100 STATISTICS OF INCOME.
TABLE 11.—Corporation returns—distribution by size of net income by industrial groups.
[Income returned for the calendar year ended Dec. 31,1921.]
AGRICULTURE AND RELATED INDUSTRIES.
Income classes.
Reporting net income:$0 to $2 000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000$5,000,000 and over
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000....$5,000,000 and over
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000....$250,000 to $500,000....$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over
1 Classes grouped to conceal net income and identity of taxpayers.2 Average for returns reporting net income of $2,000 and over.3 Deficit.
STATISTICS OF INCOME. 101
TABLE 11.—Corporation returns—distribution by size of net income by industrialgroups—Continued.
MANUFACTURING—FOOD PRODUCTS, LIQUORS, AND TOBACCO.
Income classes.
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over
1 Classes grouped to conceal net income and identity of taxpayers.2 Average for returns reporting net income of $2,000 and over.*Deficit.
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000....$1,000,000 to $5,000,000...$5,000,000 and over
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250, COO$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over
TotalReporting no net income
Grand total
3021821062187658141717i l
9811,203
2,184
$262,444587,291752,384
5,001,2775,108,5349,047,0304,745,251
11,659,103} 19,901,322
57,064,6363 105,909,355
3 48,844,719
$23,44150,848
425,491442,678787,862396,097966,779
1,765,629
4,858,825
4,858,825
$2,05317,263
349,891536,966
1,136,252755,477
1,806,2302,351,890
6,956,022
6,956,022
$25,49468, 111
775,382979,644
1,924,1141,151,5742,773,0094,117,519
11,814,847
11,814,847
$140643
3,55712,89033,17482,255
163,118514,690
2 12,044
4.349.05
15.5019.1721.2724.2723.7820.69
2 20.70
102 STATISTICS OF INCOME.
TABLE 11.—Corporation returns—distribution by size of net income by industrialgroups—Continued.
MANUFACTURING—RUBBER AND RUBBER GOODS.
Income classes.
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100 000 to $250 000$250,000 to $500,000$500 000 to $1,000,000$1 000 000 to $5 000 000$5000000 and over.. . .
TotalReporting no net income
Grand total
Num-ber.
6441174625
3
196445
641
Net income.
$54,115139,577125,221
1,108,6622,548,526
1,125,572
5,101,6733101,561,735
3 96,460,062
Incometax.
$6,9659,056
99,257224,483
108,248
448,009
448,009
Warprofitsand excessprofits tax.
$434953
67,770218,165
80,137
367,459
367,459
Total tax.
$7,39910,009
167,027442,648
188,385
815,468
815,468
Averageamountof tax.
$180589
3,63117,706
62,795
2 4,161
Per centof totaltax tonet in-come.
5.307.99
15.0717.37
16.74
2J5.98
MANUFACTURING—LUMBER AND WOOD PRODUCTS.
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5 000 000 and over
TotalReporting no net income
Grand total
8156033758611861112418i l
2,9843,749
6,733
$760,9741,973,0992,728,451
20,045,81612,481,23317,192,8508,018,344
| 7,310,284
70,511,0513120,219,887
3 49,708,836
$74,624191,089
1,747,6171,110,1911,567,340
727,545
642,807
6,061,213
6,061,213
$4,75053,018
1,205,0011,056,6431,337,475
598,785
930,188
5,185,860
5,185,860
$79,374244,107
2,952,6182,166,8342,904,8151,326,330
1,572,995
11,247,073
11,247,073
$132651
3,42911,65026,17055,264
174,777
2 3,769
4,028.95
14.7317.3616.9016.54
21.52
2 15.95
MANUFACTURING—PAPER, PULP, AND PRODUCTS.
Heporting net income:$0 to $2,000$2,000 to $5,000..;$5,000 to $10,000
: $10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000-$500,000 to $1,000,000$1,000,000 to $5,000,000...$5 000 000 and over
TotalReporting no net income
Grand total
14813583
221545617115
730946
1,676
$139,156429,396591,335
5,076,8573,977,1658,874,7476,095,7057,510,456
12,187,020
44,881,8373 49,178,592
3 4,296,755
$15,10437,833
439,534342,380817,705557,607639,152
1,089,541
3,938,856
3,938,856
$13110,617
301,286376,825704,944413,268989,918848,217
3,645,206
3,645,206
$15,23548,450
740,820719, 205
1,522,649970,875
1,629,0701,937,758
7,584,062
7,584,062
$113584
3,35213,31927,19057,110
148,097387,552
2 10,389
3.558.19
14.5918.0817.1615.9321.6915.90
216.90
1 Classes grouped to conceal net income and identity of taxpayers.2 Average for returns reporting net income of $2,000 and over,s Deficit.
STATISTICS OF INCOME. 103
TABLE 11.—Corporation returns—distribution by size of net income by industrialgroups—Continued.
MANUFACTURING—PRINTING AND PUBLISHING.
Income classes.
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000f 100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000 . . .$5,000,000 and over
Reporting net income:$0 to $2 000$2,000 to $5,000...$5,000 to $10,000..$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000. . .$5,000,000 and over
1 Classes grouped to conceal net income and identity of taxpaxers.2 Average for returns reporting net income of $2,000 and over.3 Deficit.
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over
TotalReporting no net income
Grand total
66139726942311293251017i 1
1,9981,683
3,681
$650,5921,279,2511, 885,2129,693,5667,662,077
14,310,4698, 247,5057,336,847
| 18,690,980
69, 756,4993 26,259,793
43,496,706
$50,970130,312842,436678, 900
1,213,751726,551654,441
1,718,529
6,015,890
6,015,890
$4,08234,619
741,407827, 210
1,939,181741,702562,387
1,165,150
6,015,738
6,015,738
$55,052164,931
1, 583,8431,506,1103,152,932J, 468, 2531, 216,828
2,883,679
12,031,628
12,031,628
$139613
3,74413,44733,90258,730
121,683
360,460
2 6,022
4.308.74
16.3419.6622.0317.8016.58
15.43
2 17. 25
104 STATISTICS OF INCOME.
TABLE 11.—Corporation returns—distribution by size of net income by industrial groups—Continued.
MANUFACTURING—METAL AND METAL PRODUCTS.
Income classes.
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over
Reporting net income:$0 to $2 000 . .$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over
Reporting net income:$0 to $2.000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000 000 and over
TotalReporting not net income
Grand total
2,5681,660
786848102472127
6,0414,320
10,361
$2,301,6305,258,4795,488,833
17,718,2126,891,0127,188,2717,475,5791,258,691
13,754,661
67,335,3683 51,507,351
15,828,017
$194,855368,306
1,425,213570,846589,939555,969105,051
1,062,152
4,872,331
4,872,331
$25,324243,923
2,215,8701,108,4921,123,4151,163,023
200,0102,642,498
8,722,555
8,722,555
$220,179612,229
3,641,0831,679,3381,713,3541,718,992
305,0613,704,650
13,594, 886
13,594,886
$133779
4,29416,46436,45481,857
152,531529,236
2 2,250
4.1911.1520.5524.3723.8422.9924.2426.93
2 20.19
2 Average for returns reporting net income of $2,000 and over,s Deficts.
STATISTICS OF INCOME. 105
TABLE 11.—Corporation returns—distribution by size of net income by industrial groups—Continued.
TRANSPORTATION AND OTHER PUBLIC UTILITIES.
Income classes.
Reporting; net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over
P U B L I C SERVICE—PROFESSIONAL, AMUSEMENTS, H O T E L S , ETC..
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5 000 000 and over
2 Average for returns reporting net income of $2,000 and over.3 Deficit.
106 STATISTICS OF INCOME.
TABLE 11.—Corporation returns—distribution by size of net income hy industrial groups—Continued.
FINANCE, BANKING, INSURANCE,, ETC.
Income classes.
Reporting net income:«O to S2 000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over
COMBINATIONS, PREDOMINANT INDUSTRY NOT ASCERTAINABLE.
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over. . .
TotalReporting no net income
Grand total
68021699
13234181336
1,2011,678
2,879
$516,459687,315672,262
3,007,8142,602,1742,717,8154,486,0432,037,378
10,361,352
27,088,6123 65,509,712
3 38,421,100
$25,93445, 548
260,949237, 669246,058395,409194,744
1, 669,195
3,075,506
3,075,506
$lr68411,586
162,780152,009215,012337,15381,018
897,401
$27,61857,134*
423,729389,678461,070732,562275,762
2,566,596
1,858,6431 4.934.149
1, 858,643 4,934,149
$128577
3,21011,46125, 61556,35191-, 921
427,766
24,108
4.028.50
14.0914. 9716.9616.3313.5424.77
2 18.21
INACTIVE CONCERNS.
Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000... .$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over
TotalReporting no net income
Grand total
27,780
27,780
3 $16,761
3 16,761
2 Average for returns reporting net income of $2,000 and over.8 Deficit.
CORPORATION RETURNS.
TABLE 12.—Corporation returns by years—State tables.
UNITED STATES.
Year.
Totalnum-ber ofcorpo-rations.
Corporations reporting net income.
Num-ber re-portingnet in-come.
Percent oftotalnum-ber ineachState.
Gross income. Deductions. Net income. Income tax.War profitsand excessprofits tax.
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES.
[Income returned for the calendar year ended Dec. 31, 1921.]
ALABAMA.
Income class.
Under $1,000!Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000!$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000 .$100,000 to $150,000$150,000 to $200,000$200 000 to $250 000..$250 000 to $300 000$300 000 to $400 000...$400 000 to $500 000..$500,000 to $750,000$750 000 to $1,000 000$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000 000 and over
Under $1,0001....Under $1,000$1,000 to $2,000i..$1,000 to $2,000....$2,000 to $3,000 i..S2,000 to $3,000....$3,000to$4,000i..$3,000 to $4,000....$4,000 to $5,0001..$4,000 to $5,000....$5,000 to $6,000...$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,CC0 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..
i Nontaxable. Specific exemptions exceed net income.
TABLE
STATISTICS OF INCOME.
13.—PERSONAL RETURNS—DISTRIBUTIONCLA S SE S—Continued.
ARIZONA—Continued.
123
BY INCOME
Income class.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000.. . .$80,000 to $90,000$90 000 to $100,000$100,000 to $150,000$150 000 to $200,000...$200,000 to $250,000$250 000 to $300,000..$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 2
Total
Numberof re-turns.
2
1
18,477
Net income.
(2)
(2)
$175,872
48,310,197
Exemption from nor-mal tax.
Personal ex-emption.
(2)
(2)
$4,900
45,146,700
Divi-dends.
(2)
(2)
$167,598
1,804,555
Normaltax.
(2)
(2)
$128
419,839
Surtax.
(2)
(2)
$25,905
96,798
Totaltax.
(2)
(2)
$26,033
516,637
ARKANSAS.
Under $1,000!Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90., 000$90 000 to $100 000
$100,000 to $150,000$150 000 to $200 000$200*000 to $250 000..$250 000 to $300 000$300'000 to $400 000..$400 000 to $500 000$500'000 to $750 000 .$750'000 to $1 000,000$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000 000 and over. . .Classes grouped2 . .
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
124 STATISTICS OF INCOME.
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES—Continued.
Income class.
Under $1,000 iUnder $1,000$1,000 to $2,0001$1,000 to $2.000$2,000 to $3',000 i$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000...$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300 000 to $400 000$400,000 to $500,000$500,000 to $750,000$750 000 to $1 000 000$1,000,000 to $1,500,000 .$1 500 000 to $2 000 000$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000 000 to $5 000 000$5 000 000 and overClasses grouped2
Under $1,000!Under $1,000$1,000 to $2,0001..$1,000 to $2,000....$2,000 to $3,000!..$2,000 to $3,000....$3,000 to $4,000i. .$3,000 to $4,000....$4,000 to $5,000i..$4,000 to$5,000.. . .$5,000 to $6,000....$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 125
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMEC LA S SE S—Continued.
COLORADO—Continued.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300 000 to $400 000$400 000 to $500,000.. .$500 000 to $750 000$750 000 to $1,000,000$1 000 000 to $1 500 000$1,500,000 to $2,000,000..$2 000 000 to $3 000 000$3 000 000 to $4 000 000$4,000,000 to $5 '000,000.$5 000 000 and overClasses grouped 2
Under $l,000iUnder $1,000$1,000 to $2,000 i$1,000 to $2,000$2 000 to $3 000 l
$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4 000 to $5 000 l . . .$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000..$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,0u0 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000 000 to $4 000,000$4,000,000 to $5,000,000..$5,000,000 and over
1 Nontaxable. Specific exemptions exceed net income.3 Classes grouped to conceal net income and identity of taxpayers.
00729°— 23 9
126 STATISTICS OF INCOME.
TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCL A S SE S—Continued.
DELAWARE.
BY INCOME
Income class.
Under $1,000 iUnder $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 t o $3,000i$2,000 to $3,000$3,000 t o $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4, 000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 t o $13,000$13,000 to $14,000$14,000 to $15,000$15,000 t o $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 t o $80,000$80,000 to $90,000$90,000 to $100,000 .$100,000 to $150,000$150,000 to $200,000..$200 000 to $250 000$250 000 to $300 000$300 000 to $400 000$400,000 to $500,000...$500,000 to $750,000$750 000 to $1 000 000$1,000,000 to $1,500,000..$1,500 000to $2 000,000$2 000 000to$3 000 000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped2
Under $l,000iUnder $1,000$1,000 to $2,000i...$1,000 t o $2,000....$2,000 t o $3,0001..$2,000 to $3,000....$3,000 to $4,000i...$3,000 to $4,000....$4,000 t o $5,0001...$4,000 to $5,000....$5,000 t o $6,000....$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000..$20,000 t o $25,000..$25,000 t o $30,000..$30,000 t o $40,000*..
1 Nontaxable. Specific exemptions exceed net income.z Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 127
TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONC LA S SE S—Continued.
BY INCOME
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000..$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped2
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15.000$15,000 to $20,000$20,000 to $25,000.......$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000 . .$100,000 to $150,000$150,000 to $200,000 .$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000 . . .$750,000 to $1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000$2,000,000 to $3,000,000..$3,000,000 to $4,000,000$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped2
Under $1,0001Under $1,000$1,000 to $2,000!$1,000 to $2,000$2,000 to $3,000!$2,000 to $3,000$3,000 to $4,000!..$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000 ,$100,000 to $150,000$150,000 to $200,000$200 000 to $250 000$250^000 to $300,000$300 000 to $400,000 . .$400,000 to $500,000$500,000 to $750,000 . . .#750 000 to $1 000 000$1,000,000 to $1,500,000.$1 500,000 to $2,000 000$2,000,000 to $3,000,000.$3 000,000 to $4,000,000.$4 000 000 to $5 000,000$5,000,000 and overClasses grouped 2 . . . . . .
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000.$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 129
TABIiE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECX. A S SE S—Continued.
H A W Al l—Cont in ucd.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000 . . .$250 000 to $300 000$300,000 to $400,000 . .$400 000 t o $500 000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 t o $1,500,000$1,500 000 t o $2 000 000$2,000,000 t o $3,000,000$3,000 000 t o $4 000 000$4,000,000 to $5,000,000.$5,000,000 a n d overClasses grouped 2
Total
Number
turns.
2197331
111
11,481
$943,405483,929452,108220,687247,551(2)
1,285,777(2)
270,000
37,840,014
Exemption from nor-mal tax.
Personal ex-emption.
$42.20017,60016,4007,4005,600
(2)16,000
(2)
3,400
27,320,400
Divi-dends.
$697,071411,536322,186
81,132244,317
(251,043,131
(25
296,106
7,828,355
Normaltax.
$16,1586,6329,492
10,1981.417
(2528,147
(25
496,078
$92,72758,03666,41137,33947,390(2)
355,215(2)
84,701
955,698
Totaltax.
$108,88564,66875,90347,53748,807(2)
383,362(2)
84,701
1,451,776
IDAHO.
Under $1,0001Under $1,000$1,000 to $2,0001....$1,000 to $2; ooo$2,000 t o $3 ,0001 . . . .$2,000 t o $3,000$3,000 t o $4 ,0001 . . . .$3,000 t o $4,000$4,000 t o $5 ,0001. . . .$4,000 t o $5,000$5,000 t o $6,000$6,000 t o $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000. . . .$10,000 t o $11,000. . .$11,000 t o $12,000.. .$12,000 t o $13,000.. .$13,000 t o $14,000.. .$14,000 t o $15,000.. .$15,000 t o $20,000.. .$20,000 t o $25,000.. .$25,000 t o $30,000.. .$30,000 t o $40,000.. .$40,000 t o $50,000.. .$50,000 t o $60,000.. .$60,000 t o $70,000.. .$70,000 t o $80 000.
--
$80 000 t o $90 000$90 000 t o $100 000$100 000 to $150,000. . .$150 000 t o $200 000$200' 00010 $250,000- .$250 000 t o $300,000. . . .$300 000 t o $400 000.$400 000 t o $500,000. . .$500 000 t o $750 000$750' 000 t o $1,000, (XX$1,000,000 t o $1,500,$1,500,000 t o $2,000, ($2,000,000 t o $3,000, ($3,000,000 t o $4,000, ($4,000,000 t o $5,000, ($5 000 000 and over
1 Nontaxable. Specific exemptions exceed net income.* Classes grouped to conceal net income and identity of taxpayers.
130 STATISTICS OF INCOME.
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES—Continued.
ILLINOIS.
Income class.
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000....$11,000 to $12,000....$12,000 to $13,000....$13,000 to $14,000....$14,000 to $15,000....$15,000 to $20,000....$20,000 to $25,000....$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000....$50,000 to $60,000....$60,000 to $70,000....$70,000 to $80,000....$80,000 to $90,000....$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..$200,000 to $250,000..$250,000 to $300,000..$300,000 to $400,000..$400,000 to $500,000..$500,000 to $750,000..$750,000 to $1,000,000$1,000,000 to $l,500,0C$1,500,000 to $2 000,0C$2,000,000 to $3,000,OC$3,000,000 to $4,000,0C$4,000,000 to $5,000,0C$5,000,000 and over..
Under $1,0001Under $1,000$1,000 to $2,000i J$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000 !
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 131
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECL A S SE S—Continued.
INDIANA—Continued.
Income class.
$40,000 to $50,000$50,000 to $60,000... . . . .$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,0001250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 t o $750 000$750,000 to $1,000,000$1,000,000 to $1,500,000.$1,500,000 to $2 000 000$2,000,000 to $3,000,000$3,000,000 to $4,000,000..$4 000,000 to $5 000 000$5,000,000 and overClasses grouped 2
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000...$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000... . . . .$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200 000
$200,000 to $250 000 .$250 000 to $300 000$300,000 to $400,000$400 000 to $500 000$500,000 to $750,000$750 000 to $1 000 000$1,000,000 to $1,500,000*.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000$4,000,000 to $5,000,000.$5 000 000 and overClasses grouped 2
Under $l,000iUnder $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100 000 to $150,000.. -$150 000 to $200 000$200 000 to $250,000 .$250,000 to $300,000$300 000 to $400 000$400 000 to $500 000$500,000to$750,000 . . .$750 000 to $1 000 000$1 000 000 to $1 500 000$1,500 000 to $2,000,000..$2 000 000 to $3 000 000$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5 000 000 and overClasses grouped 2
Under $1,0001Under $1,000$1,000 to $2,0001..$1,000 to $2,000....$2,000 to $3,0001..$2,000 to $3,000....$3,000 to $4,0001..$3,000 to $4,000....$4,000 to $5,0001..$4,000 to $5,000....$5,000 to $6,000....$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000. .$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000...$300,000 to $400,000$400,000 to $500,000 .$500,000 to $750,000$750,000 to $1,000,000.$1,000,000 to $1,500,000..$1,500,000 to $2,000 000$2,000,000 to $3,000,000$3,000 000 to $4 000 000$4,000,000 to $5,000,000$5,000,000 and over
Under $1,0001Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to$7,000....$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000 . .$400,000 to $500,000....$500,000 to $750,000 .$750,000 to $1,000,000.$1,000,000 to $1,500,000$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped2
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000... .$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750 000 to $1 000 000$1 000 000 to $1 500 000$1,500,000 to $2,000,000$2 000 000 to $3 000 000$3 000 000 to $4 000 000$4,000,000 to $5,000,000$5 000 000 and overClasses grouped 2
Under $1,000!Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 t o $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to$11,000. . .„ . . .$11,000 to $12,000$12,000 t o $13,000$13,000 t o $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000
1,007,8851 Nontaxable. Specific exemptions exceeds net income.2 Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 135
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECL A S SE S—Continued.
MAR YLAND—Con tinued.
Income class.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000 . .$500,000 to $750,000$750,000 to $1,000,000.$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,00b,000 to $3,000,000$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped2
Under $1,0001Under $1,000$1,000 to $2,000i$1,000 to $2,000$2,000 to $3,000i$2,000 to $3,000$3,000 to $4,0001.$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000..$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to$1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,0001 o $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped 2
1 Nontaxabl(\ Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
136 STATISTICS OF INCOME.
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSE S—Continued.
MICHIGAN.
Income class.
Under Sl,000iUnder $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to$1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to$3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped2.
Under $1,0001Under $1,000$1,000 to $2,0001..$1,000 t o $2,000....$2,000 t o $3,0001..$2,000 t o $3,000....$3,000 t o $4,0001..$3,000 t o $4,000....$4,000 to $5,0001..$4,000 t o $5,000....$5,000to $6,000....$6,000to $7,000....$7,000 to $8,000....$8,000 t o $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 t o $12,000..$12,000 t o $13,000..$13,000 t o $14,000..$14,000 to $15,000..$15,000 t o $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..
1 Nontaxable. Specific exemptions exceed net income.8 Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME.
TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCL A S SE S—Continued.MINNESOTA—Continued.
137
BY INCOME
Income class.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 t o $500,000$500 000 to $750,000 . .$750,000 to $1,000,000...$1 000 000 to $1 500,000$1,500,000 t o $2,000,000.$2 000 000 to $3,000,000$3,000,000 to $4,000,000.$1 000,000 to $5,000,000.$5,000,000 and overClasses grouped 2
Under $1,000!Under $1,000$1,000 to $2,0001$1,000 t o $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 t o $4,000 i$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 t o $13,000$13,000 t o $14,000$14,000 t o $15,000$15,000 to $20,000$20,000 to $25,000$25,000 t o $30,000$30,000 t o $40,000$40,000 t o $50,000$50,000 to $60,000$60,000 t o $70,000$70,000 to $80,000$80,000 t o $90,000$90 000 to $100 000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300 000 t o $400,000$400,000 to $500,000. ..$500,000 to $750,000$750,000 to $1 000,000$l,000,000to$l,500,000..$1 500 000 to $2 000,000$2 000,000to $3,000,000..$3,000,000to$4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped 2
Under $1,000!Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000....$100,000 to $150,000...$150,000 to $200,000...$200,000 to $250,000...$250,000 to $300,000...$300,000 t o $400,000...$400,000 to $500,000...$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,00!$1,500,000 to $2,000,00<$2,000,000 to $3,000,00C$3,000,000 to $4,000,00C$4,000,000 to $5,000,00C$5,000,000 and over . .
Under $1,000!Under $1,000$1,000 to $2,000!..$1,000 to $2,000....$2,000 to $3,0001..$2,000 to $3,000....$3,000 to $4,0001..$3,000 to $4,000...$4,000 to $5,0001..$4,000 to $5,000....$5,000 to $6,000....$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000. .$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..
1 Nontaxable. Specific exemptions exceed net income.* Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 139
TABUE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMEC1ASSE S—-Continued.
MONTANA—Continued.
Income class
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90 000 to $100 000$100,000 to $150,000.. . .$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000.. .$500,000 to $750,000$750 000 to $1,000 000$1,000,000 to $1,500,000.$1 500 000 to $2 000 000$2,000,000 to $3,000,000.,$3,000,000 to $4,000,000..$4 000 000 to $5 000,000.$5,000,000 and over.. . .Classes grouped 2
Total
Numberof re-turns.
1111
11
36,907
Net income.
i
£641,424
81,527,662
Exemption from nor-mal tax.
Personal ex-emption.
•
:
$12,200
81,318,600
Divi-dends.
(2)
Normaltax.
Ii
$610,866
3,595,212
$7,851
720,801
Surtax.
(2)
$192,004
331,062
Totaltax.
i
$199,855
1,051,863
N E B R A S K A .
Under $l,000iUnder $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000.. . .
$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500000 to $750 000$750'000 to $1 000,000 .$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and over. . . .Classes grouped2
Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70 000 to $80 000$80,000 to $90,000 . .$90 000 to $100 000$100,000 to $150,000$150 000 to $200 000$200 000 to $250 000$250 000to $300 000$300,000 to $400,000$400 000 to $500,000$500 000 to $750 000$750,000 to $1,000,000..$1,000,000 to $1,500,000$1,500,000to$2,000,000..$2,000,000 to $3,000,000.$3 000,000to$4,000,000$4 000 000to$5 000 000$5,000,000 and overClasses grouped 2 . . . .
Under $1,0001....Under $1,000$1,000 to $2,000!..$1,000 to $2,000....$2,000 to $3,0001..$2,000 to $3,000....$3,000 to $4,0001..$3,000 to $4,000....$4,000 to $5,0001-.$4,000 to $5,000....$5,000 to $6,000....$6,000 to $7,000....$7,000 to $8,000....$8,000to $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13,000 to $14,000..$14,000 to'$15,000..$15,000 to $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..
1 Nontaxable. Specific exemptions exceed net income.3 Glasses grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 141
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMEC LA S SE S—Continued.
N E W HAMPSHIRE—Cont inued.
Income ela^s.
$40,000 to $50.000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000to$300,000... .$300,000 to $400,000$400 000 to $500,000...$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped a . . . .
Total
Numberof re-turns.
1985814
2
32,410
Net income.
$852,811437,217319,898612,416(2)374,899
(2)
409,447
82,352,496
Exemption from nor-mal tax.
Personal ex-emption.
$38,80014,0008,000
12,800(2)
9,200
(2)
6,000
67,934,300
Divi-dends.
$514,681131,539209,127509,289
186,408
(2)
271,619
11,372,338
Normaltax.
$27,46322,0878,465
14.329{U(2)
12,551
948,809
Surtax.
$83,88853,39346,503
108.269
82,310
(2)
128,914
810,481
Totaltax.
$111,35175,48054,968
122 598(2)'90,287
(2)
141,465
1,759,290
N E W J E R S E Y .
Under $1,000*Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000!$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000..$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,0001 o $4,000,000..$4,000 000to $5,000,000..$5,000,000 and overClasses erouDed 2 - - - .
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
60729°—23 10
142 STATISTICS OF INCOME.
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLA S SE S—Con tinued.
NEW MEXICO.
Income class.
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5',000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped2
Under $1,0001 64,182 $37,990,948Under $1,000 1,844 1,074,757$l,000to $2,0001 132,240 205,301,241$1,000 to $2,000 248,742 360,513,093$2,000 to $3,0001 249,535 593,124,295$2,000 to $3,000 93,519 230,952,363$3,000 to $4,0001 31,916 105,847,623$3,000 to $4,000 74,740 259,357,409$4,000 to $5,0001 3,713 16,470,464$4,000 to $5,000 54,219 242,397,134$5,000 to $6,000 25,670 140,327,912$6,000 to $7,000 17,235 111,379,847$7,000 to $8,000 12,033 89,925,660$8,000 to $9,000 8,495 72,087,490$9,000 to $10,000 6,708 63,683,579$10,000 to $11,000 5,055 52,978,773$11,000 to $12,000 4,170 47,916,476$12,000 to $13,000 3,291 41,079,521$13,000 to $14,000 2,837 38,273,302$14,000 to $15,000 2,387 34,612,469$15,000 to $20,000 8,135 140,195,351$20,000 to $25,000 4,574 102,060,969$25,000 to $30,000 2,876 78,648,851$30,000 to $40.000 3,219 110,671,249
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
TAB:LE 13.—PERSONAL RETURNS—DISTRIBUTIONCLA S SE S—Continued.NEW YORK—Continued.
BY INCOME
Income class.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped2
Under $1.0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000!$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,000i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11.000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300 000 to $400 000
$400 000 to $500,000 .$500,000 to $750,000$750,000 to $1,000,000..$1,000,000 to $1 500 000$1 500 000to$2 000 000$2 000 000 to $3 OOO'OOO$3,000,000 to $4 OOO'OOO$4 000 000 to $5 000 000$5 000 000 and overClasses grouped2
1 Nontaxable, Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
144 STATISTICS OF INCOME.
TABUS 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES—Continued.
NORTH DAKOTA.
Income class.
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 t o $3,000$3,000 t o $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 t o $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000..,$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 t o $14,000$14,000 t o $15,000$15,000 t o $20,000$20,000 t o $25,000$25,000 t o $30,000$30,000 t o $40,000$40,000 to $50,000$50,000 to $60,000$60,000 t o $70,000$70 000 t o $80 000 .
$80 000 to $90 000$90,000 to $100,000.$100 000 to $150 000$150 000 t o $200 000$200 000 to $250,000 .$250 000 to $300 000$300,000 to $400,000...$400 000 to $500 000$500 000 to $750 000$750,000 to $1 000,000.$1 000 000 to$1 500 000$1 500 000to$2 000 000$2 000 000to$3 000,000 .$3 000 000to$4 000 000$4 000 000to$5 000 000$5 000 000 and overClasses grouped 2
Under $1,0001Under $1,000$1,000 to $2,000i..$1,000 to $2,000....$2,000 to $3,0001..$2,000 to $3,000....$3,000 to $4,0001..$3,000 to $4,000....$4,000 to $5,0001..$4,000 to $5,000....$5,000 to $6,000....$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..
1 Nontaxable. Specific exemptions exceed net income.3 Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 145
TABLE 13.—PERSONAL, RETURNS—DISTRIBUTION BY INCOMECLA S SE S—Continued.
O H I O—Continued.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,0001400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000 000 to $1 500,000 .$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000 .$5,000,000 and over
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000 !$3,000 to $4,000$4,000 to $5,000 !$4,000 to $5,000$5,000 t o $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000.$10,000 to $11,000$11,000 to $12,000$12,000 t o $13,000$13,000 t o $14,000$14,000 t o $15,000$15,000 t o $20,000$20,000 t o $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 t o $200,000$200 000 t o $950 000
$250*000 t o $300,000. .$300,000 t o $400,000$400 000 t o $500 000$500 000 to $750 000$750 000 to $1 000 000$1,000,000 to $1,500,000.$1 500 000to$2 000 000$2 000 000 to $3 000,000$3'000'000 to $4,000,000.$4 000 000 to $5 000 000$5000000and over ..Classes grouped2
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to 125,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250 000 to $300 000$300,000 to $400,000$400,000 to $500 000$500 000 to $750 000$750,000 to $1,000,000$1,000,000 to $1,500,000..$1 500 000 to $2 000 000$2,000,000 to $3 000 000$3,000 000 to $4 000 000$4 000 000 to $5 000 000$5,000,000 and overClasses grouped2
Under $l,000i | 18,863Under$l,000 1 1410$1,000 to $2,000 i ! 68; 356$1,000 to $2,000 155,113$2,000 to $3,000 i 168,107$2,000 to $3,000 ! 54,165$3,000 to $4,000 i 20,098$3,000 to $4,000 47,646$4,000 to $5,000 i i 3,017$4,000 to $5,000 1 34,494$5,000 to $6,000 12,695$6,000 to $7,000..$7,000 to $8,000..$8,000 to $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 147
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES—Continued.
PENNSYLVANIA—Cont inued.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$l,000,000to$l,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5 000,000 .$5 000 000 and overClasses grouped2
Under $1,000!Under $1,000$1,000 to $2,000!$1,000 to $2,000$2,000 to $3,000!$2,000 to $3,000$3,000 to $4,000i$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped2
1 Nontaxable. Specific exemptions exceed net income.3 Classes grouped to conceal net income and identity of taxpayers.
148 STATISTICS OF INCOME.
TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCL A S SE S—Continued.
SOUTH CAROLINA.
BY INCOME
Income class.
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 t o $12,000$12,000 t o $13,000$13,000 t o $14,000$14,000 t o $15,000$15,000 t o $20.000$20,000 t o $25,000$25,000 t o $30,000$30,000 t o $40,000$40,000 t o $50,000$50,000 to $60,000$60,000 t o $70,000$70,000 t o $80,000$80,000 t o $90,000$90,000 to $100,000
$100,000 to $150,000$150 000 t o $200,000...$200,000 t o $250,000$250,000 t o $300,000...$300,000 t o $400,000...$400 000 t o $500 000$500,000 t o $750,000$750 000 t o $1,000,000.$1,000,000 t o $1,500,000..$1,500,000 t o $2,000,000.$2,000 000to$3,000,000 .$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and over. . .Classes grouped2
Under $1,0001.. . ,Under $1,000 ,$1,000 to $2,000!..$1,000 t o $2,000...,$2,000 t o $3,0001..$2,000 to $3,000...,$3,000 to $4,0001..$3,000 to $4,000...$4,000 to $5,0001..$4,000 to $5,000...$5,000 to $6,000...,$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000....$9,000 to $10,000...$10,000 to $11,000.,$11,000 to $12,000.,$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000.,$20,000 to $25,000..$25,000 to $30,000.,$30,000 to $40,000.,
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECL A S SE S—Continued.
SOUTH DAKOTA—Continued.
Income class.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90 000 . . .$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000to$500,000... .$500,000 to $750,000$750,000 to $1,000,000 . .$1,000,000 to $1,500,000..$1,500,000to$2,000,000..$2,000 000 to $3 000 000$3,000,000 to $4,000,000..$4,000,000 to $5 000 000$5,000,000 and overClasses grouped2 .
Total
Numberof re-
turns.
12
21,681
Net income.
(2)(2)
$151,159
47,087,498
Exemption from nor-mal tax.
Personal ex-emption.
(2)(2)
$9,200
49,245,000
Divi-dends.
(2)(2)
$133,612
2,420,462
Normaltax.
$1,606
422,552
Surtax.
8
$16,871
102,101
Totaltax.
(2)C2)
$18,477
524,653
T E N N E S S E E .
Under $1,0001Under $1,000$1,000 to $2,000i$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4, 000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150 000 to $200 000$200,000 to $250,000 .$250 000 to $300 000$300 000 to $400 000$400 000 to $500 000$500'000 to $750*000$750 000 t o $1 000 000$1,000,000 to $1,500,000$1 500 000 to $2 000 000$2 000 000 to $3 000 000$3 000 000 to $4 000 000$4'000'000 to $5*000 000$,*> 000 000 and over
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
150 STATISTICS OF INCOME.
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSE S—Continued.
TEXAS.
Income class.Number
of re-turns.
Net income.
Exemption from nor-mal tax.
Personal ex- Divi-emption. dends.
Normaltax. Surtax. Total
tax.
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000 ,$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and over'....Classes grouped 2
Under $1,0001.. . .Under $1,000$1,000 to $2,0001..$1,000 to $2,000....$2,000 to $3,0001..$2,000 to $3,000....$3,000 to $4,0001..$3,000 to $4,000....$4,000 to $5,0001..$4,000 to$5000. . . .$5,000 to $6,000....$6,000 to$7,000....$7,000 to $8,000....$8,000 to $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..
1 Nontaxable. Specific exemptions exceed net income.* Classes grouped to conceal net income and identity of taxpayer.
STATISTICS OF INCOME. 151
TABLE 13.-—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSE S—Continued.
UTAH—Continued.
Income class.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200 000 to $250,000.. . .$250,000 to $300,000$300 000 to $400,000.. . .$400,000 to $500,000$500 000 to $750,000$750,000 to $1,000,000...$1 000 000 to $1,500,000..$1,500,000 to $2,000,000..$2 000 000 to $3,000,000..$3,000,000 to$4,000,000..$4 000 000 to $5,000,000..$5 000 000 and over...
Total
Numberof re-turns.
632
26,128
Net income.
$255,877155,107124,664
62,713,461
Exemption from nor-mal tax.
Personal ex-emption.
$15,2007,6004,200
60,979, 800
Divi-dends.
$105,18376,43180,201
4,319,127
Normaltax.
$9,4787,0493,017
605,402
Surtax.
$23,59117,76917,583
237,502
Totaltax.
$33,06924,81820,600
842,904
VERMONT.
Under $1,000*Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200 000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped2
Under $1,0001Under $1,000$1,000 to $2,000!$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001. . . .$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000...
$300,000 to $400,000$300,000 to $500,000$500,000 to $750,000...$750,000 to $1,000,000$1,000,000 to $1,500,000 .$1,500,000 to $2,000,000..$2 000 000 to $3 000 000$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5 000 000 and over. .Classes grouped 2
Under $1,0001Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000113,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 153
TABLE 13.—PERSONAL. RETURNS—DISTRIBUTION BY INCOMEC LA S SE S—Continued.
WASHINGTON, INCLUDING ALASKA—Continued.
Income class.
$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500 000 to $750 000$750,000 to $1,000,000 . .$1,000 000 to$l 500 000$1,500,000 to $2,000 000..$2,000,000 to $3,000,000...$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and over
Total m
Numberof re-turns.
27784
462
2
115,688
Net income.
$1,194,981385, 782506,177298,528
383,618699,936348, 245
717,384
262,109,642
Exemption from nor-mal tax.
Personal ex-emption.
$43,8009,000
12,6006,400
4,0009,8003,000
4,800
223,140,800
Divi-dends.
$726,057343, 837313, 853231, 257
193, 410545, 294400,942
40,000
20,581,805
Normaltax.
$32,1204,097
13,5724,048
14,1989,639
52, 567
3,299,094
Surtax.
$112,58547,58572,67551,296
86,382200, 345101,177
348, 972
1,610,763
Totaltax.
$144,70551,68286,24755,344
100,580209,984101,177
401, 539
4,909,857
W E S T VIRGINIA.
Under $l,OOOiUnder $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 t o $3,000$3,000 to $4,000i$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000...$400,000 to $500,000
4,01731
9,18617,20221,6006,4663,0824,948
5453,4661,231
84160133531220617611210474
3151508183362916777821
$500 000 to $750 000 . 1 .$750 000 to $1 000,000. .$1 000 000to$l 500 000 .$l',500',000 to $2',000,000..$9 000 000 to S3 000 000 .$3 000 000to $4 000,000..$4 000 000to $5 000 000$s'ooo'ooo and 'overClasses grouped2
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and indentity of taxpayers.
154 STATISTICS OF INCOME.
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECL A S SE S—Continued.
WISCONSIN.
Income class.
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000..$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped2
1 N on taxable. Specific exemptions exceed net income.a Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 155
TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES—Continued.
WYOMING.
Income class.
Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000. . . .$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000. -.$1,000,000 to $1,500,000.$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped 2
* The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
* Included in "Washington.
STATISTICS OF INCOME. 157
TABLE 14.:—Personal returns by years—State tables—Continued.COLORADO.
Net income.
Year. I Number of! returns.
1916 i 4,4351917 40,6271918 54,1601919 57,5261920 74,1981921 •_. 69,676
i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
60729°—23 11
158 STATISTICS OF INCOME.
TABLE 14.—Personal returns by years—State tables—Continued.IDAHO.
i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
STATISTICS OF INCOME. 159
TABLE 14.—Personal returns by years—State tables—Continued.MAINE.
1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
160 STATISTICS OF INCOME.
TABLE 14.—Personal returns by years—State tables—Continued.MONTANA.
i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
STATISTICS OF INCOME. 161
TABLE 14.—Personal returns by years—Slate tables—Continued.N O R T H C A R O L I N A .
1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
162 STATISTICS OF INCOME.
TABLE 14.—Personal returns by years—State tables—Continued.SOUTH CAROLINA.
1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
STATISTICS OF INCOME. 163
TABLE 14.—Personal returns by years—State tables—Continued.WASHINGTON.
i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
Includes Alaska.
164 STATISTICS OF INCOME.
TABLE 15.—Personal returns by counties, calendar year 1921.
Salem 1,810Somerset 2,463Sussex 893Union 23,610Warren 2,919
Total 269,096
San J u a n . . .San Miguel.Santa Fe . . . .SierraSocorro. , . . .TaosTorranceUnionValencia
7272953056
2G864
109167288
Total 11,780
St . Lawrence 2,964Saratoga 3,445Schenectady 9,525Schoharie 600Schuyler 412Seneca 749Steuben 4,445Suffo lk . . . 6,655Sullivan 1,100Tioga 975TompMns 2,675Ulster 3,375Warren 1,800Washington 1,950W a y n e 1,875Westchester 31,950Wyoming 1,023Yates 1,023Miscellaneous 22,689
Total 1,066,637
PamlicoPasquo tank . .PenderPe rqu imans .PersonPittPolkRandolphRichmond.. .RpbesonRockingham.,
HancockHardemanHardinHawkinsHaywoodHendersonHenryHickmanHoustonHumphreys.JacksonJames (see Hamilton).JeffersonJohnsonKnoxLakeLauderdaleLawrenceLewisLincolnLoudonMcMinnMcNairyMaconMadisonMarionMarshallMaury
JonesboroLittle RockMarianaNorth Little Rock.Paragould
CALIFORNIA.
MonroviaMontereyNapaOaklandOntarioPalo AltoPasadenaPetulumaPomonaRedlandsRichmondRiversideSacramentoSan Bernardino..San DiegoSan FranciscoSan Jose ,
5624,177
6657,200
228800452
640425757
23,458123
1,1936,2841,0381,180
7102,5211,3409,6901,5407,062
77,0555,302
Prescott 1,020Tucson 2,550
PineBluff 1,900Texarkana 850VanBuren 96West Helena 1,000
San Leandro. 498San Luis Obispo 1,003SanMateo 1,100San Rafael 840Santa Ana 2,120Santa Barbara 3,155Santa Clara 457SantaCruz 861Santa Monica 1,240Santa Rosa 955South Pasadena 1,134Stockton 5,644Vallejo 2,864Venice 920Visalia 903Watsonville 851Whittier 1,720
Antigo 684Appleton 2,113Ashland 1,113Baraboo 619Beaver Dam 621Beloit 1,812Chippewa Falls 675Cudany Not reported.DePere 275EauClaire 2,076Fond du Lac 2,569GreenBay 3,251Janesville 2,120Kaukauna 357