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TREASURY DEPARTMENT UNITED STATES INTERNAL REVENUE STATISTICS OF INCOME FROM RETURNS OF NET INCOME FOR 1922 INCLUDING STATISTICS FROM CAPITAL STOCK TAX RETURNS AND FEDERAL ESTATE TAX RETURNS COMPILED UNDER THE DIRECTION OF THE COMMISSIONER OF INTERNAL REVENUE BY THE STATISTICAL DIVISION, INCOME TAX UNIT WASHINGTON GOVERNMENT PRINTING OFFICE 1925
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Statistics of Income 1922 - Internal Revenue Service

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Page 1: Statistics of Income 1922 - Internal Revenue Service

TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOMEFROM

RETURNS OF NET INCOME FOR 1922INCLUDING STATISTICS FROM CAPITAL STOCK TAX RETURNS

AND FEDERAL ESTATE TAX RETURNS

COMPILED UNDER THE DIRECTION OF THE

COMMISSIONER OF INTERNAL REVENUEBY THE

STATISTICAL DIVISION, INCOME TAX UNIT

WASHINGTON

GOVERNMENT PRINTING OFFICE

1925

Page 2: Statistics of Income 1922 - Internal Revenue Service

ADDITIONAL COPIES07 THIS PUBLICATION MAY BE PROCUBED FROM

THE SUPERINTENDENT OF DOCUMENTSGOVERNMENT PRINTING OFFICE

WASHINGTON, D. C.AT

50 CENTS PER COPY

Page 3: Statistics of Income 1922 - Internal Revenue Service

CONTENTS

CHART:Showing by income classes the number of personal income-tax returns

filed for the calendar year ended December 31, 1922 FrontispieceOFFICIAL TRANSMITTAL 1RETURNS FILED 1

Aggregate net income and total tax (individuals and corporations)for each of the years 1917-1922 ._ 1

PERSONAL INCOME TAX RETURNS, 1922 2Distribution by States and Territories and by population ; 2

Text table^—Personal returns by States and Territories and percapita distribution, calendar year 1922 3-4

Simple and cumulative distribution, by income classes 5Text table—Simple and cumulative distribution of personal

returns, by income classes, calendar year 1922 5-6Classification by sex and family relationship 6

Text table—Distribution of personal returns, by sex and familyrelationship, calendar year 1922 6

Income exempt from normal tax . 7Text table—Net income exempt from and amount subject to

normal tax, personal returns, calendar year 1922 7Sources of income 7

Text table—Distribution by sources, personal income, calendaryear 1922 _I 7

Sources of income and deductions by income classes 8Text tab les-

Distribution by sources of income and deductions, by incomeclasses, calendar year 1922 8

Distribution of personal income, by sources and incomeclasses, calendar year 1922 9

Distribution of personal income, by sources and by incomeclasses, showing the proportion from each source expressedin percentages, calendar year 1922 10

Income from business 10Text table—Income reported from business pursuits, personal

returns, calendar year 1922 , 10Interest and taxes paid by individuals 11

INDIVIDUALS REPORTING NET INCOME OF $300,000 AND OVER 11Text tab les-

One hundred and sixty-five individuals reporting net income of$300,000 and over for 1922, who would have reported less than$300,000 without capital net gain, showing the net incomeand the amount of income from sale of capital assets held formore than two years .__„ 11

Individuals reporting net income of $300,000 and over for1916-1922 12

Sources of income for each of the years 1916-1922 12Text table—Distribution by sources of income, 1916-1922—

Returns of 436 individuals each of whom reported netincome of $300,000 and over for 1922 . 13

Distribution by income classes 1916-1922 14Text tab les-

Income class distribution 1916-1922 of 537 individuals re-porting net income of $300,000 and over for 1922 14

Income class distribution 1916-1922 of the four groups intowhich the 537 returns reporting net income in excess of$300,000 for 1922 are segregated 14-15

PARTNERSHIP RETURNS „ J5

Page 4: Statistics of Income 1922 - Internal Revenue Service

IV CONTENTS

PageCORPORATION INCOME-TAX RETURNS, 1922 . l«|j

Corporations distributed by industrial groups 1 6

Text table—Distribution of corporations by industrial groups andinto those reporting net income and those reporting no netincome, calendar year 1922 16-17

Dividend distribution, corporation returns ___ 18Text table—Dividends paid stockholders on the capital stock of

corporations, calendar year 1922 18Income and deductions (corporation returns) 18

Text tables—Distribution of corporation receipts and disbursements by

sources of income and nature of deductions by industrialdivisions. Aggregate including corporations reportingnet income and those reporting no net income, calendaryear 1922 19-23

Percentage distribution of corporation receipts and dis-bursements by sources of income and nature of deductionsby industrial divisions. Aggregate including corporationsreporting net income and those reporting no net income,calendar year 1922 24-27

Corporation returns distributed by size of net income 28Text table—Corporation returns distributed by size of net in-

come, calendar year 1922 28Distributed and undistributed earnings of corporations reporting net

taxable income of $2,000 and over in 1922 28Text table—Grand summary of all industries 29

INCOME RETURNS BY STATES # 30Combined personal and corporation' income and tax 30

Text table-^-Personal and corporation income and tax by Statesand Territories, calendar year 1922 30-31

INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS 31Text t a b l e s -

Income from sources within the United States and its possessions. 31Income from sources in foreign countries 31

SUMMARY OF INCOME AND TAX REPORTED BY YEARS 32Text tables—

Number of personal returns, calendar years 1914-1922, by in-come classes 32

Returns of net income by years, personal and corporation 32-33Income-tax yield by years, personal, partnership, and corporation- 33Personal returns, net income reported for calendar years, 1916-

1922, by income classes 34Personal returns, tax yield for calendar years 1916-1922, by in-

come classes 34-35Personal returns, average amount of tax and average rate of tax per

individual, calendar years 1916-1922, by income classes 35Personal returns, income by sources for calendar years 1916-1922- 36

PERSONAL RETURNS BY COUNTIES AND CITIES 37CAPITAL STOCK TAX RETURNS 37-39

Text tables—1-5:1. Aggregate, Taxable and Nontaxablc—Distribution by indus-

trial groups 40-432. Taxable—Distribution by industrial groups 44-473. Nontaxable—Distribution by industrial groups 48-514. Distribution by size of capital stock fair value 525. Distribution by States and Territories 53-54

FEDERAL ESTATE TAX RETURNS 55Text tables—A-G:

A. Returns of resident decedents distributed by size of net es-tate, showing form of property and nature of deductions __ 58-63

B. Returns of resident decedents distributed by size of net es-tate 64

C. Returns of nonresident decedents distributed by size of netestate 64

D. Simple and cumulative distribution by size of net estate—Aggregate Resident and nonresident decedents > . 65

Page 5: Statistics of Income 1922 - Internal Revenue Service

CONTENTS V

FEDERAL ESTATE TAX RETURNS—Continued.Text tables—A-G—Continued. Page

E. Vocational distribution by sex and size of net estate of thereturns of resident decedents 66-69

F. Returns of resident decedents distributed by size of net es-tate, age and sex, and single or married 70-72

G. Returns of resident decedents distributed by States andTerritories . . . 73-74

BASIC TABLES

PERSONAL INCOME-TAX RETURNS:United States tables—1-7:

1. Distribution by States 77-792. Distribution by income classes 80-813. Simple and cumulative distribution by income classes 82-844. Sex and family relationship—Distribution by States 85-865. Sex and family relationship—Distribution by income classes 87-896. Distribution by sources and by States 90-927. Distribution by sources and by income classes 93—95

States and Territories tables—13, 14:K;. Distribution by income classes 158-22414. Returns by years- 225-233

Counties and cities tables—15,16:15. Distribution by income classes by counties 233-25816. Distribution by cities . 258-266

CORPORATION INCOME-TAX RETURNS:United States tables—8, 9, 11:

8. Distribution by States 969. Distribution by industries 97-104

11. Distribution by size of net income by industrial groups 136-142States and Territories tables—10, 12:

10. Distribution by industrial groups 105-135

12. Returns by years . 143-157

SUPPLEMENT

DISTRIBUTED AND UNDISTRIBUTED EARNINGS OF CORPORATIONS REPORTINGNET TAXABLE INCOME OF $2,000 AND OVER FOR 1922 2 6 8 - 3 9 8

Reprint of Senate Doc. 85, 68th Cong., 1st sess.. prepared in responseto Senate Resolution 110 of January 7, 1924.

Page 6: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME, CALENDAR YEAR 1922

TREASURY DEPARTMENT,OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C, December 19, 1924.SIR: I have the honor to transmit the following statistical report

of economic data compiled from the returns of individuals, corpora-tions, and partnerships reporting net income for the calendar yearended December 31, 1922, and filed in 1923. There are also includedherein tables prepared from capital stock tax returns for 1923(July 1, 1922-June 30, 1923), and Federal estate tax returns filedfrom January 1, 1923, to December 31, 1923, inclusive.

RETURNS FILED

The number of individuals who filed income-tax returns for thecalendar year ended December 31, 1922, was 6,787,481. Theaggregate net income reported by these returns was $21,336,212,530,and the tax amounted to $861*057,308. As compared with 1921,the above figures show an increase of 125,805 or 1.88 per cent in thenumber of returns filed, and an increase amounting to $1,759,000,002or 8.98 per cent in the total net income reported, as well as an in-crease of $141,670,202 or 19.69 per cent in the total tax.

The number of corporation income-tax returns for the calendaryear 1922, was 382,883. Of these 212,535 reported net incomeamounting to $6,963,811,143; income tax 8775,310,154, and excessprofits tax on net income earned from July 1, 1921, to December 31,1921, reported on fiscal year returns whose accounting period termi-nated prior to July 1, 1922, $8,466,114; total tax $783,776,268.

For the calendar year 1921 the number of corporation returns was356,397, of which 171,239 reported net income totaling $4,336,047,813and tax aggregating $701,575,432.

The aggregate net income and total tax (individuals and corpo-rations) for each of the years 1917-1922 inclusive, are as follows:

Year

1917... .1918.. . .1919.. . .19201921. . . .1922.. . .

Net income

Amount

$24,382,743,41824, 286,150, 60429,270,909,90631, 638, 283, 99623,913,260,34128,300,023,673

Increase ordecrease

-$96, 592,8144, 984, 759, 3022, 367, 374, 090

- 7 , 725,023,6554,386,763,332

Taxes

Income tax

$1,093,941,2021, 780,920, 3182,013,165, 9921, 711, 561, 9781,085,830, 7271,636,367, 462

War profitsand excessprofits tax

$1, 739, )97, 5212, 505, 565, 9391, 431, 305, 690

988, 726, 351335,131,811

8, 166,114

Total tax

Amount

$2, 833,938,7234, 286, 486, 2573, 444,971, 6822, 700, 288, 3291, 420,962, 5381, 644, 833, 576

Increase ordecrease

$1, 452, 547, 534-841 , 514, 575-744, 683,353

-1,279,325,791223,871,038

Page 7: Statistics of Income 1922 - Internal Revenue Service

2 STATISTICS O¥ INCOME

PERSONAL INCOME TAX RETURNS

The following table shows the distribution of the personal returnsby States and Territories, as well as the per capita income and tax,according to the population of the United States as of July 1, 1922,as estimated by the Bureau of the Census. The proportion of thepopulation filing returns was 6.20 per cent. The per capita netincome reported was $194.72 and the per capita income tax was$7.86. For the preceding year, based on the census for 1920, theproportion of the population filing returns was 6.28 per cent, theper capita income reported was $184.65 and the per capita tax was$6.79.

The average net income per return for 1922 was $3,143.46, theaverage amount of tax $126.86, and the average tax rate 4.04 percent.

Page 8: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF IXCOMTC

Personal returns, by States and Territories, and per capita distribution, calendaryear 1922

States and territories

AlabamaAlaskal

ArizonaArkansas._CaliforniaColoradoConnecticut .DelawareDistrict of Columbia.FloridaGeorgia _HawaiiIdahoIllinois ._IndianaIowaKansasKentuckyLouisianaMaine . . .MarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew Jersey..New MexicoNew York.North CarolinaNorth Dakota..OhioOklahomaOregonPennsylvaniaRhode island.. . .South CarolinaSouth DakotaTennesseeTexasUtahVermont.VirginiaWashington 1

West Virginia ._WisconsinWyoming

Populationas of July

1, 1922(estimatedby Bureau

of theCensus)

2,402, 27355, 0S6

367, 5891,797, 9783, 697, 070

975, 8371, 449, 097

228, 330437, 571

1, 024. 0542, 969. 664

272. 392459 233

6, 703, 3122,989, 4932, 450.1801.789.4232 449 2631,835,106

774, 6171, 489, 3993S 977, 4903. 889, 4182,467,3181, 790, 6183 432 566

593 3961, 323,193

77, 407446. 304

3,315,231368, 861

10, 712, 6802, 049, 982

664, 8506,014,9142,123, 851

811.8758,991,666

620, 3081, 727, 070

650, 1082, 377, 3084,860, 658

468, 979352, 428

2 372 9401,466,9261,526, 1692, 70S, 858

20(3, 875

Total 1109, 552,128

Returns

Number

43,612

20, 07932, 072

420,92367, 463

128. 43117,14177,92341, 53169,98811,59723, 369

614,449153,469131,87086,91569,66666. 97243, 041

110,898397, 241267, 953122, 88526.897

173 72838 01467. 5039,723

31, 787301, 834

11.5531,102,748

58,00918, 750

364, 98872. 06361,879

587, 77050, 07626, 83021, 46563, 555

186,86527, 32517,90171, 523

123, 21669, 501

160, 51921, 943

6, 787, 481

Per centof total

0.64

.30

.476.20.99

1.89.25

1.15.61

1.03.17.34

9.052.261.941.281.03.99.63

1.645. 853.951.81.40

2 56.56.99

!471 4 5

.1716. 25

.85

.285.381.07.92

8.66.74.40.3294.

2.75.40.26

1.051.821.022. 36.32

100. 00

Net income

Amount

$126,908,473

48, 459, 73895, 625, 678

1, 357, 524. 521184, 572,407401, 720,143

53, 981, 068231, 328, 739132, 047, 020199, 432, 53137,122, 69651,166, 793

1,927,637,451426. 365, 818359, 562,822211,061,984200, 048, 892203. 664, 606129,857, 441386.830, 235

1,237,893,477796,411,946348. 740, 625

70,981,743526,387 65883,903,851

177,969,19322, 397, 46085. 577, 058

1, 032, 262, 37528, 982,814

4,110,588,989171,929,25943, 767. 089

1,138,934,714217. 555, 604161, 226, 232

2, 005, 570, 020171, 409, 66972. 755, 77048, 949, 551

190,723,937545, 901, 576

67, 744, 65351, 653. 367

207, 277, 342300, 523, 342196, 777, 359401, 670, 058

48, 826, 743

21, 336, 212, 530

Per centof total

0.59

.23

.456.36.87

1.88.25

1.08.62.93.17.24

9.042.001.69.99.94.95.61

1.815.803.731.63.36

2 47.39.83.10.40

4.84.14

19.27.81.21

5.341.02.76

9.40.80.34.23.90

2. 56.32.24.97

1.41.92

1.88.23

100. 00

Tax

Amount

$2,892, 298

687, 0262,314,409

43, 778,9324,869, 555

13,130, 5621,833, 7128,336, 5874, 059,8594, 557, 7691, 387,398

478, 70677,196,4079, 578, 5115, 466, 3973,246,0974,676,8045,353,5743,896,892

15, 363,76557, 781,19434,965,0039,419,3011,803, 632

15 972,7061, 029,1953,165,433

258, 7322,133, 631

40,982, 616383, 750

273,960,0794,908,611

453, 21939, 310, 406

6,414,3364, 239, 789

93, 573, 5599, 351, 5801,268,305

548,6884,902,612

14,119,655955,929

1,573, 5554,919,4855,148,4774, 594, 6539,126,855

687, 062

861, 057, 308

Per centof total

0.34

.08

.275.09.57

1.52.21.97.47.53.16.06

8.961.11.03.38.54.62.45

1.796.724.061.09.21

1 86.12.37.03.25

4.76.04

31.82.57.05

4.57.74.49

10.871.08.15.06.57

1.64.11.18.57.60.53

1.06.08

100.00

1 Alaska included in Washington.

Page 9: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME

Personal returns, by States and Territories, and per capita distribution, calendaryear 1922—Continued

States and territories

Alabama-Alaska *Arizona . _ArkansasCaliforniaColoradoConnecticutDelaware _District of Columbia-Florida. . .GeorgiaHawaii. . .IdahoIllinois-IndianaIowa _ _Kansas.KentuckyLouisiana _MaineAlary landMassachusettsMichiganMinnesota _ _MississippiMissouriMontanaNebraskaNevadaNew HampshireNew Jersey .New MexicoNew York..North CarolinaNorth DakotaOhioOklahoma-OregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashington!_.West VirginiaWisconsinWyoming

Total

Per centof popu-

lationfiling

returns

1.82

5.461.78

11.396.918.867.51

17.814.062.354.255.099.175.135.384.862.843. 055.567.459.996.894.981 505.066.415.10

12. 567.129. 103. 13

10.292.192.826.073.397.626.548.071.553.30

. 2.673.845.825.083.01

4 555.92

10.01

6.20

Averagenet

incomeper

return

$2, 909.94

2,413. 452, 981. 593, 225.112, 735. 913,127. 693,149.242, 968. 683,179.482, 849. 523,201.062,189. 523,137.182, 778. 192, 726. 652, 42S. 372, 871. 543, 041. 043, 017. 063. 488. 233,116. 232, 971. 732, 837. 832 862 093, 029. 922, 205. 442, 636. 462, 303. 552, 692. 203,419.972, 508. 683, 727. 412, 963. 842, 334. 243,120. 473,018.962. 605. 513,412. 173, 422. 992, 711. 732, 280. 443, 0C0. 932,921. 292, 479. 222, 8S5. 502. 898. 052, 439. 002,831.292, 502. 322, 225.16

3,143. 46

Averageamount

of taxper

return

$66. 32

34.2172.16

104.0172.18

102. 23106. 98106. 9897.7565.12

119. 6320.48

125. 6462.4141.4537.3567.1379.9490.54

138. 54145. 46130. 4776. 6567 0691.9427.0546.8926.6167.12

135. 8133.22

248. 4384.6224.17

107. 7089.0168.52

159. 20186. 7547.2725. 5677.1475. 5634.9887.9068.7841. 7866.1156. 8631.31

126. 86

Percapita

netincome

reported

$52.83

131. 8353.19

367.19189.14277. 22236. 42528. 6Q128. 9567.15

136. 28111.42287. 56142. 62146. 75117. 9481.67

110. 98167. 64259. 72311.22204. 76141. 3442. 99

153. 35141. 39134. 50289. 35191. 74311.36

78.57383. 7164.8565.83

189. 35102. 43198. 58223. 04276. 3342. 1375.2980.22

112.31144. 45146. 5687.35

204. 87128. 94148. 28236. 02

194. 72

Per

incometax

$1.20

1.871.29

11.844.999.068.03

19.053.961.535.091.05

11.513.202.231.811.912.925.03

10.3214.538.993.82] 014.651.732.393.344.78

12. 361.02

25. 571.85.08

6.403.025.22

10. 4115. 08

.73

.842.062.902.044.462.073.503.013.373.32

7.86

Per cent of increase ordecrease as to 1921 *

Numberof

returns

1.40

8.67—5.20

9.02-3.18

4.197.88

-13 . 39—1.70

3.351.011.71.47

2.1118.29

-2.11.24

-1.45-3 .05-1 .83

2.277.12

-1.305.01.70

3.08-6.06

.04-1 .9312.17

-1.933.38

31. 361.68

- . 5 83.87

-1.47-5.37

4.206.64

- 1 . 004.28

- 6 . 664.58

.87-6.21

6. 50- 7 . 67

8. 12-2.10

1.88

Netincome

8.37

.313.25

16.225.78

17.1123.59

-6 .8510.4510.60

-1.902.875.114.95

14. 60-2.84

4.042.914.204.927.36

21.082.32

28.085.302.91

-1 .08- . 2 63.92

20.474.11

13.6234.331.717.44

13.421.033.528.786.593.95

11.561.688.028.60

- . 5 114.66

-5 .015.77

-4 .36

8.98

Tax

6.58

32.9824 0120.1426.0623.4842.778.20

38.5917.08

—4.44—3 0312.576.74

- 6 . 3 6—4.31

8.83.92

- 1 . 9 65.68

24.1744.508.30

68.708.95

- 2 . 1 6- 4 . 8 9

—21. 4321.2823.239.13

29.9830.53

- 6 . 7 017. OS52.49

-14 .3810.531.251.754.58

23.0611.4613.4136.1518.234.86

.341.74

- 1 2 . 28

19.69

Alaska included in Washington. 1 Minus sign (—) indicates decrease.

Page 10: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME

SIMPLE AND CUMULATIVE DISTRIBUTION, BY INCOME CLASSES(PERSONAL 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:

Sim-pie and cumulative distribution of personal returns, by income classes, calendaryear 1922

Income classes

Under $1,000R 1,000 to $ 2 , 0 0 0 . . . „ . . „ . .$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000 _.$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000.. . . . .$300,000 to $500,000$500,000 to $1,000,000$1,000,000 and over

Total

Returns

Simple distribution

Number ineach class

,402,0762,471,1812, 329.8881,190.115

391, 373151, 32935, 47812,0002,1711,323

30916167

6, 787, 481

Fer centof total

5.9236. 4131. 3817. 535.772.23.5227.1768.0330. 0195.0046.0024. 0010

100. 00

Cumulbv.. e distribution

Over the classbelow

f>, 787,4816. 385.4053,914,2241,784,326

594.211202,838

51, 50916, 0314,0311,860

53722867

Under the classabove

402,0762,873, 2576,003,1556,193,2706, 584, 6436, 735,9720,771,4506, 783,4506,785, 6216, 786,9446,787, 2536, 787,4146, 787,481

Cumulative per-centage

Over theclass

below

100.0094.0857. 6726.298.762.99.76.2373.0605.0275.0080.0034.0010

Underthe class

above

5.9242.3373.7191.2497.0199.2499.762799.939599.972599. 992099. 996699. 9990

100. 00

Net income

Income classes

Onder $1,000.. . . . . , .$1,000 to $ 2 , 0 0 0 . . . . . . . . . .$2,000 to $3,000$3,000 to $5,000 . . . . _ .$5,000 to $10,000$10,000 to $25,000...$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000.£300,000 to $500,000.$500,000 to $1,000,000... .$1,000,000 and over

Total

Simple distribution

Amount ineach class

%217, 5f>4. 383?>, 030, 570, 9225, 153, 497, 4684, 500, 557, 8092,641,904,7022, 255, 871, 7801,208,273,932

805.223,854260, 203, 553266, 814, 381116,672,075107, 670, 678141, 386, 993

21, 336, 212, 530

Per centof total

1.1617.0224. 1621. 0912.3810.575.663.771.221.25.55.51.66

100. 00

Cumulative distribution

Over the classbelow

$21, 336, 212, 53021, 088, 648,14717,458, 077, 22512, 304, 579,7577, 804,021,9485,102,117,2462, 906,245,4661,697,971,534

892, 747, 680632, 544,127365, 729,746249, 057, 671141, 386, 993

Under the classabove

$247, 564, 3833. 878,135, 3059,031, 632, 773

13, 532,190, 58210,174, 095, 28418, 429, 967, 06419, 638, 240,99620,443,464,85020, 703, 668,40320,970,482,78421,087,154,85921,194, 825, 5372.1,336,212,530

Cumulative per-centage

Over the

below

100.0098.8481.8257.6636. 5724.1913. 627.964.192.971.721.17.66

Under

above

1.1618.1842.3463.4375.8186.3892.0495.8197.0398.2898.8399.34

100. 00

Page 11: Statistics of Income 1922 - Internal Revenue Service

6 STATISTICS OF INCOME

Simple and cumulative distribution of personal returns, by income classes, calendaryear 1922—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

Total

Tax

Simple distribution

Amount ineach class

$246, 63627,081,08920, 729, 73747, 533, 30670, 387, 912

123, 575, 960125, 697, 249144, 092, 55571, 337, 24698, 810,40843, 488, 22738, 559, 34449, 517, 639

801,057,308

Per centof total

0.033.152.415.528.17

14.3514. 6016.738.29

11.475.054.485.75

100. 00

Cumulative distribution

Over the classbelow

$861, 057, 308860, 810, 672833, 729, 583812,999,846765, 466, 540695, 078, 628571, 502, 668445,805,419301,712,864230, 375, 618131, 565, 21088, 076, 98349, 517, 639

Under the classabove

$246,63627, 327, 72548, 057,46295, 590, 768

165, 978, 680289,554, 640415, 251, 889559, 344, 444630, 681, 690729,492, 298772, 980, 325811,539,669861, 057, 308

Cumulative per-centage

Over theclass

below

100.0099.9796.8294.4188.8980.7266. 3751.7735. 0426.7515. 2810.235.75

Underthe class

above

0.033.185.59

11.1119.2833.6348.2364.9673. 2584.7289.7794.25

100. 00

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 1922

Status of family relationship

Joint returns of husbands andwives, with or without depend-ent children, and of husbandswhose wives, though living withthem, filed separate returns

Wives making separate returnsfrom husbands _

Heads of families, menHeads of families, womenAll other, menAll other, women.Community property income

Total

Returns

Number

3, 566,302

101,319392, 356135, 929

1, 823, 535740, 50027, 540

6, 787,481

Per cent

52.54

1.505.782.00

26.8610. 91

.41

100. 00

Net income

Amount Per cent

1

$13, 673, 813, 586

638, 861, 7861, 091, 277,129

361, 518, 3333, 758,958, 7081, 603, 593, 915

208,189, 073

64. 08

3.005.121.69

17. 627.51.98

21,336,212,530 j 100.00

Tax

Amount

$530,002,410

66,948, 57430, 810, 86010, 953, 248

141, 766, 75668, 223, 94812, 351, 512

861,057,308

Per cent

61. 57

7.773.581.27

16.467.921.43

100.00

Page 12: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME

INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS)

The amount of net income specifically exempt from normal taxon account of personal exemptions, dividends, interest on Govern-ment obligations not wholly exempt from tax, and capital net gainfrom sale of assets held for more than two years, is shown in thefollowing table:

Net income exempt from and amount subject to normal tax, personal returns, calendaryear 1922

Distribution

Personal exemption and credit for dependentsDividends. ,interest on Government obligations not wholly exempt from taxCapital net gain from sale of assets held for more than two years

Total exemptionsLess excess amount __

Net income exempt from normal tax.-Net income subject to normal tax

Total, less prior year lossesPrior year losses _

Total net income. _

Amount

$14, 701,961, 2502, 664, 219, 081

33, 988, 634249, 247, 583

17 649 416 5482, 740, 087,066

14,909, 329, 4826, 381, 662,189

21, 290, 991, 67145, 220,859

21, 336, 212, 530

Per centof total

netincome

69.8829.91

99.79.21

100. 00

SOURCES OF INCOME (PERSONAL RETURNS)

In the table immediately following is shown the distribution ofthe net income reported according to its origin; that is, whether frompersonal industry or from property.

Distribution by sources, personal income, calendar year 1922

Source of income

Personal industry:Salaries, wages, commissions, bonuses, directors' fees, etc . _ .Business, trade, commerce, partnerships, farming, and profits from in-

cidental sales of real estate, stocks, bonds, and other property

Total

Property:Rents and royalties _.Interest on bonds, notes, etc., including fiduciary income _Dividends

Total

Total income _ _ . . .General deductions. ..... . . . . _

Net income ._ .

Amount

$13, 693, 992, 791

5, 258, 250, 071

18, 952, 242,862

1, 224, 928, 9982, 030, 517, 4132, 664, 219, 081

5, 919, 665, 492

24,871,908,3543, 535, 695, 824

21,330,212,530

Per centof totalincome

55.06

21.14

76.20

4.9210.728.16

23.80

100 0014.22

85.78

Page 13: Statistics of Income 1922 - Internal Revenue Service

8 STATISTICS OF INCOME

SOURCES OF INCOME AND DEDUCTIONS BY INCOME CLASSES (PERSONALRETURNS)

The distribution of income from personal industry and fromproperty, as well as the total deductions in each income class, areshown in the following table. This table also shows the proportionof the total income reported from each source, as well as the percent of general deductions and net income to total income for eachincome class.

Distribution by sources of income and deductions, by income classes, calendar year

Income class

Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000.$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000....$50,000 to $100,000. _.$100,000 to $150,000..$150,000 to $300,000 _.$300,000 to $500,000..$500,000 to $1,000,000.$1,000,000 and over..

Total

Total income

$7C3, 055, 6894, 029,062,1275, 642, 086, 8785, 098, 810,9493, 127,162,1622, 687,121,1171, 461,147,789971, 060, 578321,950, 242330,055, 749141,618,352130,681,281168,095,441

24, 871, 908, 354

Income from personalindustry

Amount

Per centof total

income ineach class

$478,074,3803, 621, 859, 6085, 007, 745, 2074, 240,445, 6192, 266, 487, 4251, 645,100,130

764,178, 805455,994, 429141, 704, 221144,034, 57059,997, 60652,955,91273,664,950

18, 952, 242, 862

62.6589.8988.7683.1772.4861.2252.3046.9644.0143.6442.3740.5243.82

76.20

Income from property

Amount

$284,981,309407, 202, 519634, 341, 671858, 365, 330860, 674, 737

1, 042, 020, 987696,968,984515, 066,149180, 246, 021186,021,179

81, 620, 74677, 725, 36994, 430, 491

5,919, 665, 492

37. 3510.1111.2416.8327.5238.7847.7053.0455. 9956.3657.6359.4856.18

23.08

General deductions Total net income

Income classAmount

Per centof total

income ineach class

AmountPer centof total

income ineach class

U n d e r $1,000.451,000 to $2,000 _$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000.—$50,000 to $100,000-.$100,000 to $150,000..$150,000 to $300,000. _$300,000 to $500,000..$500,000 to $1,000,000.$1,000,000 and o v e r . .

Total

$515,491,306398, 491, 205488, 589, 410598, 253,140485, 257, 460431, 249, 337252,873, 857165, 836, 72461, 746, 68963, 241, 36824, 946, 27723, 010, 60326, 708,448

67.569.898.66

11.7315.5216.0517.3117.0819.1819.1617.6217.6115.89

$247, 564,3833,630, 570, 9225,153,497,4684, 500, 557,8092, 641,904, 7022, 255,871, 7801,208, 273,932805, 223, 854260, 203, 553266, 814, 381116, 672, 075107, 670, 678141,386,993

32.4490.1191.3488.2784.4883. 9582.6982.9280.8280.8482.3882.3984.11

3, 535, 695,824 14.22 21, 336, 212, 530 85. 78

Page 14: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME

The distribution of personal income by sources showing theamounts reported from each source is shown in the following table:

Distribution of personal income, by sources and income classes, calendar year 1922

Income classes

Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000 ...$50,000 to $100,000....$100,000 to $150,000..$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000.$1,000,000 and over...

Total

Wages andsalaries

$280,3, 204,4, 225,3, 049,1, 375,

911.369;182,

45,31,8,4.4,

849,117S69; 201557,137283, 474158, 897137, 593682, 216432, 450572.191298, 425720, 980480, 244970, 866

Business

$139, 457,348303, 804, 342566, 907, 605817,161, 943494, 223, 754299, 200, 643123, 331, 020

CO, 177, 04414, 724, 60311, 695, 805

4, 076, 3342, 530, 6532, 480,150

Partnerships

Profits fromsales of real

estate, stocks,and bondsother thanassets held

j for more thantwo years

$26, 121, 62684, 025,142

152,071,290246, 726, 233247,177, 019266, 067, 496163, 602, 383119, 642, 452

43, 671, 02644, 303, 33917,783,8688, 738,1037,197,370

$31, 646, 28929,160, 92363, 209,175

127, 293, 969149, 927, 755168,694,398

91, 038, 75442, 370, 23812, 271, 36314.459, 646

4, 563, 9013, 243, 9924,223, 594

13, 693, 992, 791 2,839,771,144 1,427,127,2 742,103,997

Capital netgain from

sale ofassets heldfor morethan two

years

$16, 524,43251, 372, 24525,465,13842,277, 35524,852, 52333,962,92054, 792,970

249, 247,583

Income classes

Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000. _ . .$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000..$1,000,000 and over

Total

Rents androyalties

Interest andinvestment

income

Intereston Gov-ernmentobliga-

tions "notwhollyexemptfrom tax

JjM.SO>, 111 I < OLZ, i l f , 9 ( > 1 • J S > , ( K -

2 1 4 , 19 5 - ' ' ' ~ ' "

2')l 992 92";ll«2, 94", S4J151,752,772

00, 30o, 7653o, 61 l,52.i12,{P),Slo10, 30i, lfc 03,141,0423, 032, 9355,103,105

1, 224, 928, 998

342,77' '2'A, 7 . ,,,

•4,1')' Oil

10, lib, I7, 2G8,i

> .SI. ].*9

Dividends | Fiduciary Total income

IOC,2 '7

!, 8r>5i 271

^7 781,009 $763, 055, 6894,029,062,1275, 642, 086,8785,098, 810,9493,127,162,1622, 687,121,1171, 461,147, 789971,060, 578321, 950,242330, 055, 749141, 618,352130, 681,281168, 095,441

1, 738, 600, 915 33, 988, 634 |2, 664, 219, 081 |257, 927,864 |24, 871,908, 354

, 268787,

S895,

ioL,12'>,hio,

78,

0 4 .170,916v974,985,

39,8 \7..157, 54J, 87087,89^,753Z\ C9 \ 18910,501,82312,^02,3174,017,3574,700,4292, 177, 361

Page 15: Statistics of Income 1922 - Internal Revenue Service

10 STATISTICS OF INCOME

The distribution of personal income by sources, expressed in per-centages, is given in the succeeding table:

Distribution of personal income, by sources and by income classes, showing the pro-portion from each source expressed in percentages, calendar year 1922

Income classes

Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000 .$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000...$1,000,000 and over

Total

Wagesandsala-ries

36.8179.5474.8859.8043.9733.9125.3018.7914.159.486.163.422.95

55.06

Busi-ness

18.287.54

10.0316.0215.8011.138.446.204.573.542.871.941.48

11.42

Part-ner-

ships

3.422.082.694.847.909.90

11.2112.3213.5713.4212. 566.694.23

5.74

Profitsfrom

sales ofreal

estate,stocks

andbonds

4.15.72

1.122.504,796. 286.234.363.814.383.222.482.51

2.98

Capi-tal netgainfrom

sale ofassetsheldfor

morethantwo

years

1.135.297. 91

12. SI17.5525.9932.60

1.00

Rentsand

royal-ties

10.983.774.335.146.175.654.543.764.053.152.222.323.04

4.92

Inter-est andinvest-ment

in-come

11.644.564.826.728.499.71

10.039.709.108.516.598.094.32

6.99

Inter-est onGov-ern-

mentobliga-tionsnot

wholly

emptfromtax

0.21.05.05.02.22.34.42.44.39.38.56.30.53

.14

Divi-dends

13.491.481.784.46

11.3920.9430.1136.2539.1940.6045.4145.1346.99

10.71

Fidu-ciary

1.02.26.30.50

1.272.142.592 893.263.732.863.641.30

1.04

Totalin-

come

100.00100.00100.00100.00100 00100.00100.00100.00100.00100.00100.00100.00100.00

100.00

INCOME FROM BUSINESS (PERSONAL RETURNS)

The income reported by individuals as having been derived frombusiness, other than from partnerships, is shown according to indus-trial divisions in the following table. These data represent only suchamounts reported by individuals as were derived from 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 1922

Industrial groups

Agriculture and related industries.Mining and quarryingManufacturing:

Food products, beverages, and tobacco..Textiles and textile productsLeather and leather products _.Rubber 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, etcFinance, banking, insurance, etcSpecial cases, business not sufficiently defined to be

classed with any other division _.Grand total _

Numberof busi-nesses

reported

104, 8343,006

14,41911, 0223,628

4282,441

2957,4631,0252,2088,6827,902

59,513

39, 54315, 776

297,133263, 59232, 745

90, 206

906, 348

Per cent

11. 57.33

1.591.22.40.05.27.04.82.11.24.96.87

6.57

4.371.74

32.7829.083.61

9.95

100. 00

Net income

$231, 289, 99815,932,045

50, 247, 51538,114, 3689,735, 5141,688, 845

13, 550, 6491,695,754

28,414, 6086, 773,896

10,051,86429,046,82831,064, 881

220,384, 722

146, 265, 96745,991,802

891,372,487911,624,977129, 520,971

247,388,175

2,839, 771,144

Per cent

8.15.56

1.771.35.34.06.48.06

1.00.24.35

1.021.09

7.76

5.151.62

31. 3£32.104.56

8.71

100.00

Page 16: Statistics of Income 1922 - Internal Revenue Service

STATISTICS O.b' 1JSIC0ME 11

INTEREST AND TAXES PAID BY INDIVIDUALS

The aggregate amounts of interest and taxes, not including incometaxes, reported both under general deductions and in business expensesin the personal income tax returns for 1922 were the following:Interest „.-_„_.._" $850,683,907Taxes (not including income taxes) 795, 047, 248

INDIVIDUALS REPORTING NET INCOME OF $300,000 AND OVER

During the period from 1916 to 1921, inclusive, the number ofindividuals reporting net income of $300,000 and over has, with theexception of 1919, steadily decreased from 1,296 in 1916 to 246 in1921. In 1922, however, this class, conforming to the tendency ofall the income classes in that year, increased to 537. Of these 191reported net income of $300,000 and over for the first time duringthe entire period.

An analysis of the returns filed by the 537 individuals for each ofthe years 1916-1922, to determine by sources the nature of thefluctuation in the income reported, is herewith set forth:

In 1922, for the first time, gain from the sale of capital assets heldfor more than two years was taxed at 12}^ per cent instead of at thecombined normal and surtax rates. The reduction of the tax ongains of this nature was conducive to the consummation of trans-actions involving the transfer of capital holdings, which the taxrates in the several previous revenue acts discouraged. Gainsfrom the sale of capital assets held for more than two years were alarge contributing factor to the increase in the number of individ-uals reporting in the higher income classes, and 165 of the returnsreporting net income of $300,000 and over would not have reachedthat class had it not been for gains of this nature.

The aggregate net income reported by these 165 individuals wasapproximately $94,500,000. Of this the gain from the sale ofcapital assets amounted to $75,000,000. The proportion that suchgam bears to the net income of this group of individuals is shown byincome classes in the following tabulation.

One hundred and sixty-five individuals reporting net income of $300,000 and over in1922, who would have reported less than $300,000 without capital net gain, showingthe net income and the amount of income from vale of capital assets held for morethan two years

Income classNumber !

of re-turns

Total netincome

Capital net gain

AmountPer centof totalnet in-come

$300, 000 to $400,000...$400,000 to $500,000...$500,000 to $1,000,000..$1,000,000 and o v e r . . .

75 : $24,859,77126 i 11,540,16047 ! 31'749, 82637 ! 2& 312, 741

$14,058,8278, 907, 804

27, 066, 89125,036, 210

57778595

Total . 165 j 94,462,498 75,096,732

Had it not been for the gain from the sale of capital assets held formore than two years, the returns of these individuals, each of whomreported net income in excess of $300,000, would have fallen in thefollowing income classes. Twenty would have reported net income

10503°—25f—-2

Page 17: Statistics of Income 1922 - Internal Revenue Service

12 STATISTICS OF INCOME

of less than $5,000; 4 between $5,000 and $10,000; 16 between $10,000and $50,000; 38 between $50,000 and $100,000; 47 between $100,000and $200,000, and 40 between $200,000 and $300,000.

The variation in the number of individuals reporting net incomein excess of $300,000 for the years 1916-1922, and the consistency,over the period, in the size of income reported by the 537 individualswhose incomes fell in that class in 1922, are given in the followingtabulation. Of the 1,296 who reported net income in excess of$300,000 in 1916, only 246 are represented in the 537 falling in thatclass in 1922, that is, 1,050 or 81 per cent of the returns showing netincome in excess of $300,000 in 1916 do not appear in that class in1922.

Individuals reporting net income of $300,000 and

Year

191619171918 _.1919192019211922

I ndividualsreporting

net incomeof $300,000

and over for1916-1922(number)

1,2961,015

627679395246537

over for 1916-192

Individualsreporting

$300,000 andover for 1922representedby returnsof $300,000

and over for1916-1921(number)

246242219215174172537

d

Individuals report-in? $300,000 and

over for 1916-1921not reporting $300,-

000 and over for 1922

Number

1,050773408464221

74

Per centof totalnumberreporting$300,000

817665685630

SOURCES OF INCOME FOR EACH OF THE YEARS 1916-1922

There is given below a table showing by sources of income for eachyear 1916 to 1922, the returns of 436 of the 537 individuals, each ofwhom reported $300,000 and over in 1922. The returns of these 436individuals were available for each year over the entire period.

The 101 individuals not included in this tabulation either reportedin one or more years net income of less than $5,000, in which casetheir returns being retained in the offices of the collectors of internalrevenue in which they were filed, were not available for this com-pilation, or no returns were filed, due to their net incomes in suchyears falling below the minimum for which returns were required.

The amounts shown under the various sources of income are thepositive gain items reported. Wherever a net loss was reported inany item on the returns, such net loss for the purpose of this com-pilation, is included in "general deductions." The data over theperiod are comparable with the exception of "deductions," which for1916 and 1917 were limited by the Revenue Acts in force in thoseyears. In the returns filed for 1916, losses sustained through trans-actions other than in the regular business of the taxpayer were notallowable deductions, whereas for 1917 such losses were allowed butnot in excess of the profits arising from transactions of this nature.In the subsequent years all losses sustained in transactions enteredinto for profit whether or not connected with the regular business ofthe taxpayer, were allowed as proper deductions.

To the extent that losses for 1916 and 1917 were not deducted, thenet income for those years should be decreased in order to make itcomparable with the balance of the period.

Page 18: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OP INCOME 13

Distribution by sources of income, 1916—1922—Returns of Ij86 individuals each ofwhom reported net income of $800,000 and over in 1922

ources of income

1 'orsonal industry:Salaries, commis-

sions, bonuses, di-rectors' fees, etc

Business, profession,partnerships, farm-ing, and profitsfrom incidenta lsales of real estate,stocks, bonds, andother property

Gain from sale ofcapital assets heldfor more than twoyears

T o t a l fromp e r s o n a lindustry 91,547,088

$8, 889, 598 $13,454, 371 $15, 313, 719 $15, 457, 336 $17, 082, 661 $15, 359, 228 $16, 673, 216

82, 658,090

Property:Rents and royalties..Interest on bonds,

notes, etc., otherthan Federal is-sues. ._

Interest on Federalissues not whollyexempt from tax.. .

Dividends

Total incometener al deductions

Net income

13, 521, 650

44, 469,179

325, 359, 071 311, 440,3319647233,196,472

36, 266,963

49, 721, 334

8,945, 891

45, 712, 487

254, 251

38, 641,069

53, 954, 788

9, 233, 973

39, 726, 091

2, 203,920

60,801,011

76, 258, 347

10, 081,360

32, 001, 773

3, 1, 939, 612175, 820, 554 208, 806,136 167, 665, 746J179,802, 753 182, 428,315 166', 696', 554 179, 332, 684

Total from property 233, 811, 383 2G1, 718, 765 218, 829, 730J225, 874, 609 222, 583, 075 205, 079, 352 226, 442,034

47, 244, 659272,784,518 302,132,95663, 541, 808! 86, 314, 663

292,162, 599 264,195,440 209,242, 710;215, 818,

38,978,865

56, 061, 526

9,845,892

27, 280, 892

3,027, 976

1921

30, 544,316

1922

45,748,283

88, 083, 891

45, 903, 544 150, 505,390

11,055,057 10,976,697

24,668,966

2, 658, 775

278, 644, 601 250,982, 896 376,947, 424109,039,758103,635,125 66,431,093

I, 604, 843 147,347, 771 310, 516,331

34,193,041

The significance of the increase or decrease in taxable income, asshown in the preceding table, is that the fluctuation acted inverselyto tax rates. This would have been more pronounced had it beenpossible to include the net incomes of the 101 individuals whosereturns for one or more years are lacking. For 1916 the highestrate of surtax was 13 per cent. For 1917 it was 63 per cent plus awar excess profits tax on business income, and for 1918-1921, inclu-sive, it was 65 per cent. For 1922 it was 50 per cent on net incomeother than gain from the sale of capital assets held for more than twoyears, on which the rate was 123^ per cent.

Income from business, including sales of real estate, etc., fell offon the average 50 per cent for the years 1917 to 1921 from the amountreported in 1916. The per cent of income from this source for eachyear to the amount reported for 1916 is: 1917, 44; 1918, 47; 1919, 74;1920, 47; and 1921, 37, but for 1922, if the gain from the sale ofcapital assets held for more than two years is included, the incomefrom business and sales of real estate, etc., was 162 per cent of theamount for 1916.

The same effect of high tax rates is noticeable on the incomereported as interest from industrial bonds, notes, etc., which steadilydecreased over the period until 1922, in which year there was anappreciable increase, whereas the taxable portion of the incomefrom United States obligations, not wholly exempt from tax, increasedfrom approximately $234,000 in 1917 to $3,988,000 in 1919, decreas-ing through 1920 and 1921 to $1,939,000 in 1922. There are no data

Page 19: Statistics of Income 1922 - Internal Revenue Service

14 STATISTICS OF INCOME

to show the extent of the fluctuation in the income reported bythese individuals resulted from the conversion of taxable and partlytaxable investments into wholly tax-free obligations of the UnitedStates or States and Territories.

DISTRIBUTION BY INCOME CLASSES, 1916-1922

The table immediately following shows for each of the years 1916-1922, the distribution by income classes of the 537 returns which hadnet incomes of $300,000 and over for 1922:

Income class distribution 1916-1922 of 537 individuals reporting net income of$800,000 and over for 1922

Income class

Under $5,000$5 000 to $10 000$10,000 to $50,000$50,000 to $100,000 .- . . -$100,000 to $200 000$200,000 to $300,000

Total under $300,000..

$300,000 to $400,000$400,000 to $500,000$500,000 to $1,000,000$1,000,000 and over

Total over $300,000

Per cent reporting under $300,000Per cent reporting over $300,000

1922

20510416167

537

100

1921

348

5678

11277

365

58435615

172

6832

1920

627

566497

363

55267320

174

6832

1919

23113863

11572

322

56428730

215

60.40

1918

334

68618963

318

61437342

219

5941

1917

407

57507863

295

55349756

242

5545

1916

554

47487859

291

4435

10067

246

5446

The following table shows for each of thef our income class groups,into which the 537 returns reporting net income in excess of $300,000for 1922 are segregated, the size of net income for each of the years1916-1922:

Income class distribution 1916-1922 of the four groups into which the 587 returnsreporting net income in excess of $800,000 for 1922 are segregated

Income class

Under $5,000$5,000 to $10,000 «$10 000 to $50 000$50,000 to $100,000$100,000 to $200,000$200,000 to $300,000.

Total under $300,000 __

$300,000 to $400,000 . . .$400,000 to $500,000$600,000 to $1,000,000$1,000,000 and over

Total over $300,000....

Grand total

Per cent reporting under$300,000

Per cent reporting over$300,000— .

Number of returns

205 individuals reporting net incomebetween $300,000 and $400,000 for1922

1922

205

205

100

1921

102

21356041

169

21114

36

205

82

18

1920

221

25255239

164

208

112

41

205

80

20

1919

93

22265138

149

2017145

56

205

73

27

1918

162

26254532

146

2417117

59

205

71

29

1917

193

26223135

136

2814207

69

205

66

34

1916

222

26233725

135

24132112

70

205

66

34

104 individuals reporting net incomebetween $400,000 and $500,000 for1922

1922

104

104

100

1921

122

10152317

79

997

25

104

76

24

1920

182

10121813

73

107

131

31

104

70

30

1919

326

162610

63

1410143

41

104

61

39

1918

51

138

2213

62

1312143

42

104

60

40

1917

9

1211158

55

147

208

49

104

53

47

1916

91

11121413

60

711215

44

104

58

42

Page 20: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 15

Income class distribution 1916-1922 of the four groups into which the 537 returnsreporting net income in excess of $800,000 for 1922 are segregated—Contd.

Income class

Under $5,000$5 000 to $10 000$10 000 to $50 000$50,000 to $100 000$100 000 to $200 000$200,000 to $300,000

T o t a l unde r $300,000-.

$300,000 to $400,000$400,000 to $500,000$500,000 to $1,000,000$1,000,000 and o v e r . . .

To ta l over $300,000.. , .

Grand total

Per cent reporting under$300,000

Per cent reporting over$300,000

Number of returns

161 individuals repor t ing net incomebetween $500,000 and $1,000,000 for1922

1922

161

161

""""100

1921

94

20192413

89

192131

1

72

101

55

45

1920

152

17

2315

92

198

393

69

161

57

43

1919

7

9153015

81

198

476

80

161

50

50

1918

91

23221512

82

15114112

79

161

51

49

1917

114

14162215

82

86

4619

79

161

51

49

1916

221

oo

o

1915

75

68

5220

86

161

47

53

>

67 individuals reporting net incomeof $1,000,000 and over for 1922

1922

67

67

100

1921

3

5956

28

9

1414

39

67

42

58

1920

72474

10

34

63

1014

33

67

51

49

1919

4116

CO

G

O

29

37

1216

38

67

43

57

1918

3

6676

28

937

20

39

67

42

58

1917

1

51

105

22

57

1122

45

67

33

67

1916

2

2386

21

736

30

46

67

31

69

PARTNERSHIPS

Partnership returns, except for the war excess profits tax for 1917,are not subject to direct assessment, the income being included inthe returns of net income filed by the individual copartners accord-ing to their distributive share whether distributed or not.

The number of returns of net income filed by partnerships from1917 to 1922, inclusive, is as follows:

Partnership returns

Year

1°1719181919

Numberof

returns

31,701100, 728175. 898

War profitsand excess

profits taxes

$108, 887,984

Year

1920 _.._19211922 . . .

Numberof

returns

240,767259,359287, 959

War profitsand excess

profits taxes

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 the11 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 the gross income and generaldeductions was inexpedient, due to the cost and the additional timethat it would have required.

Page 21: Statistics of Income 1922 - Internal Revenue Service

16 STATISTICS OF INCOME

Distribution of corporations by industrial groups and into those reporting net incomeand those reporting no net income, calendar year 1922

Industrial groups

Totalnumberof cor-pora-tions

Corporations reporting net income

NumberPer centof totalreport-

ingGross income Deductions Net income

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile prod-ucts ._.

Leather and leather prod-ucts

Eubber and rubbergoods.-

Lumber and wood prod-ucts

Paper, pulp, and prod-ucts.--

Printing and publishing..Chemicals and allied sub-

stancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufacturing

industries

Total manufacturing...

ConstructionTransportation and other

public utilitiesTradePublic service—professional,

amusements, hotels, etcFinance—banking, insurance,

related business, etcCombinations—p r e d o m i -

nant industry not ascer-tainablo _

Inactive concerns

Grand total

9,09217,093

14,087

11, 425

2,284

593

6,911

1,7098,710

6,117

3, 890

15,874

10,825

4,0006,130

8,359

6,973

1,330

284

4,545

1,0865,771

3,512

2,459

8,397

5,981

43.9935.86

59.33

61.03

58.23

47.89

65.76

61.3966.26

57.41

63.21

52.90

55.25

$484,597,0042,362,026,788

6,812,387, 633

5,675,173,722

1,149, 675,303

558,984,819

2,022,918,434

913, 934, 6351, 589,150, 238

4,984,114,018

1,024,109,961

7, 728,928, 651

3, 546, 528,930

$421, 696,3832,075, 589, 400

6,364, 716, 253

5,140,066,903

1,061, 034, 586

517,055,137

1,814,922,507

829, 910,0091,404, 434, 573

4, 522,892, 598

898,417,867

6, 821,972, 545

3,176,063, 693

$62,900,621286, 437,388

447,671,380

535,106,819

88,640,717

41,929, 682

207,995,927

84,024, 626184, 715, 665

461, 221, 420

125,692,094

906,956,106

370,465,237

82, 485 48, 697 59.04 36,005,906,344 32, 551,486,671 3,454, 419, 673

11,370

20,51195, 683

23,145

91,105

2,11630, 283

6,997

13, 69059,791

13,494

68,646

1,07812

61.54

66.7462.49

58.30

64.37

50.95.04

1,350, 514,102

8,098, 069,97222,864, 939,438

1, 689,958, 545

7,148,710,071

326,940,92916, 724

1, 258, 789,944

7,118, 806, 40421, 850, 926, 707

1,541, 592,023

6,260,875,378

288,090,31215,552

91, 724,158

979, 263, 5681,014,012,731

148,366, 522

887,834, 693

38,850, 6171,172

382,883 212, 535 55.51 ! 80,331,679,917 73,367, 868,774 6,963,811,143

Industrial groups

Corporations reporting net income

Prior yearloss deduc-tion from

net incomefor net tax-able income

Income taxWar profitsand excessprofits tax *

Total tax

AmountPer cent

of netincome

Per centof grand

total

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile prod-ucts _

Leather and leather prod-ucts

Rubber and rubber goods..Lumber and wood prod

uctsPaper, pulp, and products.Printing and publishing

$5,064,57530,230,159

34, 212, 503

36, 343, 624

10,629, 53423,327, 620

24,256,6698,471,1924,423,083

$6,571,60831,320,838

50,137,124

60, 533, 425

9, 722, 6022, 252,766

22,503,0159, 411,87921,653,871

$50,40378,755

529, 555

1,966,168

691, 69533,066

196,41269,34991,002

$6, 622,01131,399, 593

50,666,679

62,499, 593

10,414, 2972,285, 832

22,699,4279,481, 22821,744,873

10.5310.96

11.32

11.68

11.755.45

10.9111.2811.77

.904.11

6.43

1.27

2.991.212.65

1 On net income earned from July 1,1921 to Dec. 31, 1921, reported on fiscal year returns of corporationsprhose accounting period terminated after Dec. 31,1921, but prior to July 1,1922.

Page 22: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 17

Distribution of corporations by industrial groups and into those reporting net incomeand those reporting no net income, calendar year 1922—Continued

Industrial groups

Manufacturing—ContinuedChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products..All other manufacturing

industries

Total manufacturing

ConstructionTransportation and other pub-

lic utilitiesTradeP u b l i c service—professional,

amusements, hotels, etcFinance—banking, insurance,

related business, etcCombinations —- predominant

industry not ascertainable...Inactive concerns

Grand total -

Corporations reporting net income

Prior yearloss deduc-tion from

net incomefor net tax-able income

$26, 543,393

4,074,620118,771,194

28,837,320

319, 890, 752

5, 823, 476

17,884,98397, 633,016

3,163,331

19, 792, 410

2, 297,585

501, 780, 287

Income tax

$53,611,985

14,781,33297, 202,389

41, 729, 236

383, 539, 624

9, 602, 745

119, 307, 539105, 692, 415

16,023, 980

98, 809, 766

4,441, 639

775, 310,154

War profitsand excessprofits tax

$444,135

156,5931,557,720

500,211

6,235,906

49, 643

173,2181, 349,193

238,339

287, 634

3,023

8,466,114

Total tax

Amount

$54, 056,120

14,937,92598,760,109

42,229,447

389, 775,530

9,652, 388

119,480,757307,041,608

16,262,319

99,097,400

4,444, 662

783,776,268

Per centof netincome

11.72

11.8810.89

11.40

11.28

10.52

12.2010. 56

10.96

11.16

11.44

11.35

Percentof grand

total

6.62

1.8013. 02

5.32

49.61

1.32

14.0614. ,56

2.13

12. 76

.56.00002

100. CO

Industr ia l groups

Agriculture and related i ndus t r i e s - - .Mining and quarrying _Manufacturing:

Food products, beverages, andtobacco _ --

Textiles and textile productsLeather and leather productsRubber and rubber goods...Lumber and wood productsPaper, pulp, and products. _Printing and publishing.Chemicals and allied substances.Stone, clay, and glass products. J.Metal and metal products .All other manufacturing indus-

tries

Total manufacturing

ConstructionTransportation and other public

utilitiesTradePublic service—professional, amuse-

ments, hotels, etcFinance—banking, insurance, re-

lated business, etcCombinations—predominant indus-

try not aseertainable _.Inactive concerns

Grand total .

Corporations reporting no net income

Number

5,09210,963

5,7234,452

954309

2,366683

2,9392,6051, 4317,477

4,844

33,788

4,373

6,82135,892

9,651

32,459

1,03830, 271

170,348

Per centof total

reporting

56.0164.14

40.6738.9741.7752.1134.2438.6133.7442.5936.7947.10

44.75

40.96

38.46

33.2637.51

41.70

35.63

46.0599.96

44.49

Gross income

$220, 800, 7531,333,361,225

2,053,035,1601,120,052,654

314,430,749383,664,064379,399,499248, 261,009257,773,384727,162, 737148,096,969

2,247,107, 674

798, 352,398

8,677,336,297

415,529, 862

1,656, 213, 2945,811,919, 511

525,945,947

1,783,176,886

164, 220,112330,710

20,588,834,597

Totaldeductions

$276,891,9101,613,817,326

2,203,341,4601,198,363, 783

339, 241,831408,227,017427,681,473270,669,522280,793,870793,321,115164,683,080

2,519,147,983

885,278,192

9,490,749,326

468,058,500

1,852,693,7156,130,612,869

585,560,630

2,180,837,773

182,786,388602,516

22,782,610,953

Deficit

$56,091,157280,456,101

150,306,30078,311,12924,811,08224,562,95348,281,97422,408,51323,020,48666,158,37816,586,111

272,040,309

86,925,794

813,413,029

52,528,638

196,480,421318,693,358

59,614,683

397,660,887

18,566,276271,806

2,193,776,356

Page 23: Statistics of Income 1922 - Internal Revenue Service

1 8 STATISTICS OF INCOME

DIVIDEND DISTRIBUTION (CORPORATION RETURNS)

The amount of dividends paid to stockholders on the capital stockof corporations in 1922, as reported in the corporation income-taxreturns for that year, is shown in the following table, in which boththe cash dividend and stock dividend distribution by industrial groupsare shown.

Dividends paid stockholders on the capital stock of corporations, calendar year 1922

Industrial groups

gregate

Cash divi-dends

Stock divi-dends

Corporations reportingnet income

Cash divi-dends

Stock divi-dends

Corporations report-ing no net income

Cash divi-dends

Stockdividends

Agriculture and related in-dustries.

Mining and quarryingManufacturing:

Food products, bever-ages and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

lumber and wood prod-ucts

Paper and pulp prod-ucts

- Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts..All other manufactur-

ing industries

$27, 402, 854223, 051, 836

181, 830, 855

19S, 157, 261

23,458, 735

11,172,492

86, 598, 875

36, 880, 20772, 980, 702

290, 511, 901

43,101, 505

394, 111, 754

160, 072, 249

$10, 891, 265164, 437, 000

192,126,505

215,105, 244

25, 793, 755

8,052, 677

77,059, 534

42, 042, 66554, 445, 392

$25, 474,107 $9, 379, 560190,156,775 147, 375, 366

172,188, 314ji

191,103, 215|

21, 689, 916I

8,193, 673

80, 625,178'34,834, 5S8|71,117, 327j

187, 780, 755

209, 723,457

25,077,955

8,045, 740

73, 692,459

39, 658, 21452, 980, 938J

1,102,454, 398 292, 065, 677 1, 082,134,936Jj i

42, 720, 982 41, 349, 491 41, 248, 940!

456, 203, 465j 358,192, 920 406, 939, 917j

186, 972,232| 154, 270, 322, 181, 827,46!

$1,928,74732,895, 061

9,642, 541

7, 054, 046

1,768,819

2, 978, 819

5, 973, 697

2,045, 6491,863,375

4,446,224

1, 752,014

35,918,834

5, 801, 927

$1, 511, 70517,061, 634

4, 345, 750

5,381,787

715,800

6,937

3, 367, 075

2,384,4511,464,454

20,319,462

1,472, 042

49, 263, 548

5,144, 770

Total manufacturing! 1, 504, 876, 536 2,402, 976,849 1, 425, 630, 591 2, 309,110, 773 79, 245, 945

ConstructionTransportation and other

public utilities.TradePublic service—professional

amusements, hotels, etc...Finance—banking, insur-

ance, and related business,etc

Combinations—predomi-nant industry not ascer-tainable

Inactive concerns

37, 577, 344' 28, 626, 609

649,701,113 74,678,183322,158,369 393,137,447

56,252,878 30,063,875

591,617,498! 214, 005, 940

21, 009, 855| 29,032, 69766, 821! 200, 000

30,433,312

029, 205, 423298,165, 89i5

25,848,053

74,211, 836373, 356, 871

53, 304, 345 28, 753,131

8,165,3i:j| 169,951,455

22, 334, 223 28, 928, 529

93, 866, 076

7,144,032

20,495, 69023,992,473

2, 948, 533

83,452,185

1, 675, 63266,821

2, 778, 556

466,34719,780, 576

1,310, 744

44, 054, 485

104,168200,000

Total 3, 436, 715,104 3, 348, 049,865 3,182,869, 985 3,166, 915, 574 253,845,119 181,134, 291

INCOME AND DEDUCTIONS (CORPORATION RETURNS)

The distribution of corporation receipts and disbursements bysources of income and nature of deductions by industrial divisionsis shown in the succeeding table, in which the amounts representthe assembled figures of corporations both those reporting net incomeand those reporting no net income.

Page 24: Statistics of Income 1922 - Internal Revenue Service

Distribution of corporation receipts and disbursements by sources of income and nature of deductions by industrial divisions; aggregate com/prisingcorporations reporting net income and those reporting no net income, calendar year 1922

Distribution

A. Receipts, taxable income:Gross sales , .Gross profits from salesProfits from operations other than amounts reported as

gross sales ,Interest, and rents and royaltiesMiscellaneous income „

B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporations..Interest on Federal, State, and municipal bonds

Total receipts-C.D. Disbursements:

Cost of goods soldCompensation of officers.Interest paid _Taxes other than income and profits taxes..Depreciation, amortization, and depletion .Miscellaneous expense

Total disbursements..E.

F. Net profitsG. Deduction from net profits to arrive at net income as defined in

revenue act: Tax-exempt interest and dividends received oncapital stock of domestic corporations

Net income after deducting jjrior year loss..K. Excess-profits tax on corporations whose fiscal year ended after

December 31, 1921 and prior to July 1, 1922L. Income tax

Aggregate

$80,824,760, 59918,996,902,370

13,012,052,3534,263,341,0992,017,237,955

803,122, 508394,042,049

.1101,314,556,563

H. Net income..I. Prior year net loss deducted by concerns showing net income

in 1922. _ _

783, 776, 268M. Total tax

N. Net profits (F) after deducting tax (M) 5,183,423,076

61,827,858, 2292,409,843,1203,069,112,3051, 517, 617,3692, 889,067,298

23,633,858,898

95,347,357, 219

5,967,199, 344

1,197,164, 557

4,770,034, 787

501,780. 2874, 268, 254, 500

8, 466,114775,310,154

Industr ial divisions

Agricultureand relatedindustries

$561,384,736219, 680, 368

87,606,42519, 798,64533,166, 824

3, 441,127995,996

Mining andquarrying

$2,923, 271,342900,078,810

497,879, 48091, 768,42398, 554,064

83,914,70411, 247,873

Manufacturing

Food products.beverages, and

tobacco

$8, 628, 224, 2641,887,951,212

72,385,13867, 682,92569, 263, 616

27,866,8507,318, 771

706,393,753 3,706,635,886 | 8,872,741,564

341, 704, 36818, 054,84831,149,18321,171,15334,599,143248,468,471

2,023,192, 53264,422, 24080, 777, 20083,967, S74549,959,480803,172, 696

6, 740, 273, 052109,703, 598108, 728,97866,389,850158,710, 555

1,356,384,830

Textiles andtextile

products

$6, 650, 469, 2621,471, 669, 009

41, 567,71236,811,01957, 506,108

8,872, 27510, 602,556

6,805, 888,932

5,178,800,253160,094,47670,346, 52255,569,466

9 127,273,884737,473, 810

695,147,166 | 3, 605,492,022 | 8,540,190,863 | 6,329, 558,411

11, 246, 587

4,437,123

6,809, 464

5. 064, 5751, 744, 889

50, 4036, 571, 608

6,622,011

4,624, 576

101,143, 864

95,162,577

5,981,287

30, 230,159

332, 550, 701

35,185, 621

297,365,080

34, 212, 503i 24, 248, 872 263,152, 577

78, 75531, 320, 838

529, 55550,137,124

31,399,593 50, 666, 679

69,744, 271 281, 884,022

476,330, 521

19, 534, 831

456, 795, 690

36, 343, 624

1267462", 066

1,966,16860, 533, 425

Leather andleather

products

$1,432,072,720282, 247, 290

7,961,8858,135,34014,718, 680

1,217,4271,394, 6G6

1,465, 500, 718

1,149,825,43035,784, 62117, 289,9429,014,087

16,425,198170, 719,712

1,399,058,990

66, 441, 728

2, 612,093

63,829,635

10, 629, 53453, 200,101

691, 6959, 722, 602

62,499,593 10, 414, 297

413,830,928 56,027,431

Rubber andrubbergoods

$923, 235, 372236, 080,901

1, 765, 8137,198, 5039,839, 281

609,914602, 668

943,251, 551

687,154,4718, 486,20225,182,12611, 608,29318,948, 588173,292,560

18, 579, 311

1,212, 582

17,366, 729

23,327, 6201 5,960,891

33,0662, 252,7662, 285, 832

16, 293,479

oen

oo

924, 672,240 %

Page 25: Statistics of Income 1922 - Internal Revenue Service

Distribution of corporation receipts and disbursements by sources of income and nature of deductions by industrial divisions; aggregate com'prising corporations reporting net income and those reporting no net income, calendar year 1922—Continued

Distribution

Industrial divisions

Manufacturing

Lumber andwood

productsPaper, pulp,and products

Printing andpublishing

Chemicalsand alliedsubstances

Stone, clay,and glassproducts

Metal andmetal

products

All other man-ufacturingindustries

Totalmanu-

facturing

A. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than

amounts reported as gross salesInterest, and rents and royaltiesMiscellaneous income

B. Receipts, tax-exempt income:Dividends on capital stock of domestic

corporationsInterest on Federal, State, and munici-

pal bonds

O. Total receipts

D. Disbursements:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits taxesDepreciation, amortization, and deple-

tionMiscellaneous expense

B. Total disbursements

F. Net profitsQ. Deduction from net profits to arrive at net

income as defined in revenue act: Tax-exempt interest and dividends receivedon capital stock of domestic corporations..

H. Net income

$2,305,987,421638,410, 739

29,195,20620,966,60941,105,231

5,063,466

2,716,647

$1,136,414,804283,360,357

3,556,1729,005,890

11,226,036

1,992,742

1,940,005

$1,471,734,996564,139, 265

306,870,17520,546,04741,513,859

6,258,545

2,997,993

$5,247,117,4831,517,911,133

250,352,63264,636,85367,106,545

82,063,242

11,236, 261

$1,138,328,692352, 757,365

7,549,9659,869,88014,753,648

1,704,745

2,245,854

$9,453,882,8922,689,050, 682

211,233,322-120,981,514

161,443,290

28,495,307

29,915,074

$4,188,677,8891,268,165, 984

23,657,47643,766,18065,649,349

33,130,434

8,381,782

$42,576,145,79511,189,743,937

956,095,496409,600,760544,125,643

197,274,947

79,412,277

2,405,034,580 1,164,135,649 1,849,921,615 5,722, 513, 016

1, 667,576,68266,825,91339,486,57732,207,810

117,699,874313,743,658

853,054,44726,697,76516, 535,35714,536,394

44,354,394143,408,432

907,595,73183,256,68312,540, 28011,696,334

40,476,442623,404,428

3,729,208,35068,920,48898,811,81070,909,315

302,742,742963, 559,766

1,174, 452,784

785,571,32738,150,59018,436,83710, 204,018

48,934,883160,098, 547

10, 005, 951,399 4,353,263,110

6, 764,832, 210201, 425,078161,908,361146, 585,560

362,818,1021,675,055,910

2,922,511,905111, 716,28452,917,21541,063,301

100,836,698799,166,048

44,762,654,918

31,386,401,858911,061,698622,184,005469,784,428

1,339,221,3607,116,307,701

2,237, 540, 514

167,494,066

7,780,113

1,098, 586,789 1, 678,969,898 5,234,150,471 1,061,396, 202 9,312, 625, 221 4,028,211,451 41,844,961,050

65,548,860

3,932,747

170,951,717

9,256, 538

488,362, 545

93,299,503

113,056,582

3,950,599

693,326,178

58,410,381

325,051,659

41,512,216

2,917,693,868

276,687,224

IH

joc

159,713,953 61,616,113 161,695,179 395, 063,042 109,105,983 634,915,797 283,539,443 2,641,006,644

Page 26: Statistics of Income 1922 - Internal Revenue Service

I. Prior year net loss deducted by concernsshowing net income in 1922

J. Net income after deducting prioryear loss

JSL. Excess-profits tax on corporations whosefiscal year ended after December 31, 1921and prior to July 1,1922

L. Income tax

M. Total tax

N. Net profits (F) after deducting tax(M)

24,256,669

135,457,284

196,41222,503,015

22,699,427

144,794,639

8,471,192

53,144,921

69,3499,411,879

9,481, 228

56,067, 632

4,423, 083

157, 272, 096

91,00221,653,871

21,744,873

149, 206,844

26,543, 393

368,519,649

444,13553, 611,985

54, 056,120

434,306,425

4, 074, 620

105, 031,363

156, 59314, 781, 332

14,937, 925

98,118,657

118, 771,194

516,144,603

1,557,72097,202,389

98,760,109

594,566,069

28,837,320

254,702,123

500,21131,729,236

42, 229,447

282,822,212

319,890,752

2,321,115,892

6,235,906383, 539, 624

389,775, 530

2,527,918,338

Ichi

C

o

Page 27: Statistics of Income 1922 - Internal Revenue Service

Distribution of corporation receipts and disbursements by sources of income and nature of deductions by industrial divisions; aggregate comprisingcorporations reporting net income and those reporting no net income, calendar year 1922—Continued

Distribution

Industrial divisions

ConstructionTransporta-

tion andother public

utilitiesTrade

Public service,professional,amusements,hotels, etc.

Finance,banking,

insurance,etc.

Combina-tions, pre-dominant

industry notascertainable

Inactiveconcerns

A. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than amounts reported as gross

Interest, and rents and royaltiesMiscellaneous income

B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporations.Interest on Federal, State, and municipal bonds

$1,412, 215, 652203, 496, 564

266,864, 06228,704, 24253,657,319

4,602, 6892, 641,762

$958,482, 295355,321,447

7,824,991,172405, 593,665314,994, 575

250, 220, 55930, 406,446

$27, 755,017,5745,301,944,094

378,217,416197,324, 523326,187, 436

20,112, 00020, 594,165

$1,107,344, 201396, 854,026

947, 500, 72880, 630, 77272, 962,371

7,466,4202,243, 729

$3,138,069, 214320, 243, 625

1, 994,166,8793, 013, 759,305

560,154,067

225,737,492245,200,954

$392, 685, 265103, 507, 541

58,722,39016,153, 76813,249,726

10,349,8921,

Total receipts..C.

D. Disbursements:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits taxes.Depreciation, amortization, and depletion.Miscellaneous expense

1, 768, 685, 726 * 9, 784, 689, 712 28, 697,453,114 2, 218,148, 221 9,177,087,911 ! 492,457,975

1, 208, 719,08884,883,65620,802, 29210,439, 67040,641,182

356, 759,867

603,160, 848126,038,013972, 513, 602442, 361, 863454,878, 929

6,122,326,305

22, 453, 073, 480667, 913, 483194, 313, 544140, 439,199168,364,899

4,337,322,971

710,490,175123, 754, 02140, 783,01338, 293,08388,422,152

1,117,943, 789

2, 811,825, 589401,404,913

1, 000,821,756303, 248,589185, 556,033

3,423,118, 779

Total disbursements..E.F. Net profitsG. Deduction from net profits to arrive at net income as defined in

revenue act: Tax-exempt interest and dividends received oncapital stock of domestic corporations

1,722,245, 755 | * 8, 721,279, 560 27,961,427, 576

H. Net incomeI. Prior year net loss deducted by concerns showing net income in 1922J. Net income after deducting prior year loss

46,439,971

7,244,451

1,063,410,152

280, 627, 005

39,195, 520 782, 783,1475,823,476 I 17,884,983

736, 025, 538

40, 706,165

18,461, 988

9,710,149

8, 215,975, 659

961,112, 252

470,938,446

289,177,72412, 282, 85415,750, 5447,893, 434

27,414, 369108,007, 883

460, 526, 808

31,931,167

11, 646, 826

$144, 52531,958

7,3056,996

185,930

2,6781,913

349,347

112,56727, 39417,16618,0769,751

430, 436

615,390

1 266,043

4,591

1 270, 634

H

HI—i

w

ao

3no

Page 28: Statistics of Income 1922 - Internal Revenue Service

K. Excess-profits tax on corporations whose fiscal year ended afterDecember 31, 1921 and prior to July 1, 1922._..

L. Income tax _

M. Total tax.

N. NH profits (F) after deducting tax (M)

* Net loss.

49, 6439, 602, 745

9, 652,388

173, 218119,307, 539

119, 480, 757

36,787,583 I 943, 929, 395

1, 349,193105, 692, 415

107,041, 608

628,983, 930

238, 33916, 023, 980

16, 262, 319

82,199, 669

287, 83498, 809, 766

99,097, 400

862,014,852

3,0234, 441, 639

4,444, 662

27, 486, 505

1 Gross income and total deductions incomplete (see text, p. 15).

1260,043

S

H

o

ohrj

{oo

toCO

Page 29: Statistics of Income 1922 - Internal Revenue Service

In the table immediately following, the distribution of corporation receipts and disbursements by sources ofincome and nature of deductions by industrial divisions is expressed in percentages.

Percentage distribution of corporation receipts and disbursements by sources of income and nature of deductions by industrial divisions;aggregate comprising corporations reporting net income and those reporting no net income, calender year 1922

to

Distribution

PER CENT OF TOTAL RECEIPTS

A. Receipts, taxable income:Gross salesGross profits from sales {per cent of gross sales)Profits from operations other than amounts reported as

gross sales .Interest, and rents and royaltiesMiscellaneous income - . .

B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bonds

C. Total receipts

D. Disbursements:Cost of goods soldCompensation of officers. _ . >Interest paidTaxes other than income and profits taxes . .Depreciation, amortization, and depletionMiscellaneous expense

E. Total disbursements mmttm

F. Net profits

Aggregate

79.7823.50

12.844.211.99

.79

.39

100.00

61.032.383.031.502.85

23.33

94.12

5.88

Industrial divisions

Agricul-ture andrelatedindus-tries

79.4739.13

12.402.804.69

.49

.15

100. 00

48.372.564.413.004.89

35.18

98.41

1.59

Miningand quar-

rying

78.8630.79

13.432.482.66

2.26.31

100. 00

54.581.742.182.27

14.8421.66

97.27

2.73

Manufacturing

Foodproducts,beverages

andtobacco

97.2621.88

.82

.76

.78

.31

.08

100. 00

75.961.241.22.75

1.7915.29

96.25

3.75

Textilesand

textileproducts

97.7122.13

.61

.55

.84

.13

.16

100. 00

76.092.351.03.82

1.8710.84

93.00

7.00

Leatherand

leatherproducts

97.7119.71

.54

.561.00

.09

.10

100.00

78.452.441.18.62

1.1311.65

95. 47

4.53

Rubberand

rubbergoods

97.8825.57

.20

.761.04

.06

.06

100. 00

72.85.90

2.671.232.01

18.37

98.03

1.97

Lumberand

woodproducts

95.8827.68

1.21.87

1.71

.21

.12

100. 00

69.342.781.641.344.89

13.05

93.04

6.96

Paper,pulp, andproducts

97.6224.93

.31

.77

.96

.17

.17

100.00

73.282.291.421.253.81

12.32

94.37

5.63

Printingand pub-lishing

79.563a 33

16.581.112.24

.34

.17

100.00

49.06•4.50

.68

.632.19

33.70

90.76

9.24

Chem-icals andallied sub-

stancs

91.6928.93

4.371.131.17

1.44.20

100.00

66.17L201.731.240.29

16.84

91.47

8.63

Iain3o

QO

Page 30: Statistics of Income 1922 - Internal Revenue Service

PER CENT OP NET PROFITS

O. Deduction from net profits to arrive at net income as definedin revenue act. Tax-exempt interest and dividends re-ceived on capital stock of domestic corporations

I. Prior year net loss deducted by concerns showing net in-come in 1922

J. Net income after deducting prior year loss

K. Excess profits tax on corporations whose fiscal year endedDecember 31,1921, and prior to July 1,1922

L. Income tax „,

M. Total tax .

N. Net profits (F) after deducting tax (M)

Per cent of net profits after deducting tax (N) to total receipts (0) _

20.06

79.94

8.41

71.53

.1412.99

13.13

86.87

5.12

39.45

60.55

45. 03

15.52

.4558.43

58.88

4L12

.65

94.08

5.91

29.88

-23 . 97

.0830.96

31.04

68.96

1.88

10.58

89.42

10.29

79.13

.1615.08

15.24

84.76

3,18

4.10

95.90

7.63

88.27

.4112.71

13.12

86.88

.6.08

3.93

96.07

16.00

80.07

1.0414.63

15.67

84.33

3.82

6.53

93.47

125.55

-32.08

.1812.12

12.30

87.70

L73

4.64

95.35

14.48

80.87

.1213.43

13.55

86.45

6.02

6.00

94.00

12.92

81.08

.1114.36

14.47

85.53

4.82

5.41

94.59

2.59

92.00

.0512.67

12.72

87.28

8.07

19.10

80.89

5.43

75.46

.0910.98

1L07

88.93

7.69 a118

oo

I

to

Page 31: Statistics of Income 1922 - Internal Revenue Service

Percentage distribution of corporation receipts and disbursements by sources of income and nature of deductions by industrial divisions;aggregate comprising corporations reporting net income and those reporting no net income, calendar year 1922—Continued

to

Distribution

PER CENT OF TOTAL RECEIPTS

A. Receipts, Taxable income:Gross sales.. __ _. ._Gross profits from sales (per cent of gross sales)Profits from operations other than amounts reported as

gross salesInterest, and rents and royaltiesMiscellaneous income . . . . .

B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bonds

C. Total receipts

D. Disbursements:Cost of goods soldCompensation of officers . _Interest naidTaxes other than income and profits taxesDepreciation, amortization, and depletionMiscellaneous expense

E. Total disbursements

F Net profits..

PER CENT OF NET PROFITS

G. Deduction from net profits to arrive at net income as definedin revenue act. Tax-exempt interest and dividends re-ceived on capital stock of domestic corporations

Industrial divisions

Manufacturing

Stone,clay, and

glassproducts

96.9230.99

.64

.841.26

.15

.19

100. 00

66.893.251 57.87

4.1613.63

90.37

9.63

3.50

Metaland

metalproducts

94.4828.44

2.111.211.60

.29

.31

100. 00

67.612.011.621.463.63

16.74

93.07

6.93

8.42

All othermanufac-turing in-dustries

96.2230.23

.541.001.28

.76

.20

100. 00

67.132.561.22.94

2.3218.36

92.53

7.47

12.77

Totalmanufac-turing

95.1126.28

2.13.91

1.22

.44

.19

100. 00

70.112.031.391.062.99

15.90

93.48

6.52

9.48

Construc-tion

79.8514.41

15.091.623.03

.26

.15

100. 00

68.344.801.18.59

2.2920.17

97.37

2.63

15.60

Transpor-tation

and otherpublicutilities

9.7937.07

79.974.153.22

2.56.31

1100. 00

6.161.299.944.524.65

62.57

89.13

10.87

26.39

Trade

96.7119.10

1.32.69

1.14

.07

.07

100.00

78.242.33

.67

.49

.5915.11

97.43

2.57

5.53

Publicservice,profes-sional,amuse-ments,hotels,

etc.

49.9235.84

42.723.633.29

.34

.10

100. 00

32.035.571.841.733.99

50.40

95.56

4.44

9.86

Finance,banking,

insur-ance, etc.

34.1910.40

• 21. 7332.846.10

2.462.68

100.00

30.644.37

11.893.302.03

37.30

89.53

10.47

49.00

Combina-tions pre-dominantindustrynot ascer-tain able

79.7426.36

11.923.282.69

2.10.27

100. 00

58.722.493.201.615.56

21.93

93.51

6.49

36.47

Inactiveconcerns

41.3722.11

2.092.00

53.22

.76

.56

100.00

32,227.844 925.172.79

123.21

176.15

-76.15

o

aog

Page 32: Statistics of Income 1922 - Internal Revenue Service

H Met income ---I. Prior year net loss deducted by concerns showing net in-

come in 1922 __ _ -.

M J. Net income after deducting prior year loss

s«s K. Excess profits tax on corporations whose fiscal year endedco December 31, 1921, and prior to July 1, 1922

° L/ Income tax ._ . . . __

to M Total tax

~* N. Net profits (F) after deducting tax (M)

Per cent of net profits after deducting tax (N) to total receipts (C)00

96. 51

3.61

92.90

.1413.07

13.21

86.79

8.35

91.57

17.13

74.44

.2214.02

14.24

85.76

5.94

87. 23

8.37

78.36

.1512.84

12.99

87.01

6.50

90. 51

10.96

79.55

.2213.14

13.36

86.64

5.65

84.40

12. 54

71.86

.1020.68

20.78

79.22

2.08

73.61

1.68

71.93

.0211.22

11.24

88.76

9.65

94.47

13. 20

81. 21

.1814.36

14.54

85.46

2.19

90.14

3.21

86.93

.2416.28

16. 52

83.48

3.71

51.00

2.06

48.94

.0310.28

10.31

89.69

9.39

63.52

7.19

56.33

.0113.91

13.92

86.09

5.58

1 Gross income and total deductions incomplete (see text, p. 15)

oxn§

ao

to

Page 33: Statistics of Income 1922 - Internal Revenue Service

2 8 STATISTICS OF INCOME

CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME

The following table exhibits the corporation returns distributedby income classes based on the size of net income:

Corporation returns distributed by size of net income, calendar year 1922

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

TotalReporting no net income

Grand total

Number

92, 25943, 50224, 78735, 811

7,3125,1141,8891,016

725120

212, 535170, 348

382, 883

Net income

$86, 729, 211137, 791,967174, 308, 283767,133,959512, 069, 921791, 272, 098658, 842, 334708, 997, 233

1, 444, 773, 2811, 681, 892, 856

6,963,811,1432,193, 776, 356

4, 770,034, 787

Prior yearloss deduc-

tion from netincome fornet taxable

income

$13,004, 80119,008,10989, 888, 01053, 675, 21668, 457, 01448, 368, 70756, 366, 67787, 722, 21065, 289, 543

501, 780, 287

501, 780, 287

Income andprofits tax

$6,055,83*513, 886, 23080, 870, 23258, 510,10191,382, 42277, 206, 31282,198, 762

171, 991, 577201,674, 797

783, 776, 268

783, 776, 268

Averagetax per cor-

poration

$139560

2,2588,002

17, 86940, 87280, 904

237, 2301, 680, 623

6,516

Per centof tax

to net in-come

4.397.97

10.5411.4311. 5511.7211.5911.9011.99

11.40

DISTRIBUTED AND UNDISTRIBUTED EARNINGS OF CORPORATIONSREPORTING NET TAXABLE INCOME OF $2,000 AND OVER IN 1922

In accordance with Senate Resolution 110, there were compiledand submitted to the Congress and published as Senate Document 85,a series of tables showing by industrial divisions the distributed andundistributed earnings of corporations reporting net taxable incomeof $2,000 and over in 1922, prepared from all corporation returns inthe department at the date of the Senate Resolution. The docu-ment, with certain adjustments, is reprinted herein as a supple-ment to this report, tne data being complementary to the statisti-cal analysis of the corporation income-tax returns.

The tabulation immediately following shows the grand summaryfor all industries:

Page 34: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922GRAND SUMMARY OF ALL INDUSTRIES

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

denned inrevenue act)

Net book profitfor 3Tear before

any adjust-ments are

made therein

Cashdividends

paid duringthe year

Stock Surplus and| dividends undivided

distributed profits at closeduring the yearj of the year

i

Capital im-pairment,deficit at

close of theyear

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent . . ,20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends.- ^

1,8673,3574,3574,7324,7464, 6403,9373,4913,21114,537

48,875

29,952

$247,802,166415, 339,961563,451,428580,131,737508,780,286408,017,131519,291,242250,173,896265,708,902709,963,683

$252,261,831426,169,448597,332,303585, 629, 799505,359,4104firi 5J(I4 3 6 4516', 963^ 866253,880, 588331S107,832832,717,216

4,468,660,432

877,103,383

4,754,986,657

877,384,422

$14,350,718 !65,364,962 i

147,488, 333202, 788, 375226, 579,485250,665,041 '•270,340,115 <189,242,603275,202,979 I

1,121,045,301

$117,829,996198,552,877 :386,957,259417,958,803210,750,885 j149 517 425 '

$623,1,111,1, 593,1, 447,1,619,1 513.

118, 371,12772,574, 59651,817,963

823,296,370

2,763,068, 217 2, 547,627,306

1, 783,1,076,1,123,4,218,

557,038162,645232,468099,403375,020580'. 560V26,114737, 441743,314729,146

$1,044,4241,863,8046,417,9891,829, 4591.639.1391.890,8031,695, 5.i76, 584, 6752, 619, 709

48, 502, 277

16,110,440,149

3, 915, 064, 370

74,147, 816

59, 328, 940

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

5, 345,763,815 5,632,371,079 20, 025, 504,519 133, 470, 762

Total (3 and 4) _

332

370

702

16,396,411 I

7,963,000 !

Ul,835,051 |

i 9, 662,740 !

18,796,920

24,359,411 | 121,497,791 | 18,796,920

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income _

Grand total-

79, 529 j 5,370,123, 226 j 2 5, 610, 873, 288

29,679 | 1,179,204,434 j (3)

2,781, 865,137

4 249,459,248

8,301,815

15, 000

.2,196

123,257,016

13,085, 709

5, 356,040

8,316,815 221,339,212

2,555,944,121 j 20,246,843,731

4 382,758, 794

109,208 6,549,327,660 j .

18, 441, 755

151,918,517

Hin

1 Net book loss for year.2 Book profit less book loss.

8 Not ascertained due to inadequacy of d;ta.4 Total reported on returns incompletely filled out.

toCO

Page 35: Statistics of Income 1922 - Internal Revenue Service

30 STATISTICS OF INCOME

INCOME RETURNS BY STATES

COMBINED PERSONAL AND CORPORATION INCOME AND TAX

The following table exhibits by States and Territories the combinedpersonal and corporation incomes and income taxes for the calendaryear 1922. The amounts do not represent, however, what may becalled the geographical distribution of income. The figures arecompiled from the returns filed in each State. An individual fileshis income-tax return in the collection district in which his legalresidence or principal place of business is located, and a corporationfiles its income-tax return in the collection district in wnich itsprincipal place of business or the principal office or agency is located.Consequently, income reported by an individual or corporation inone State may have been derived from sources in other States.

From the foregoing it will be clear that there is no way of ascer-taining from the income-tax returns the amount of income earnedin the respective States or the amount of tax paid on that basis.

Personal and corporation income and tax by States and Territories, calendar year1922

States and territories

Alabama.Alaska *ArizonaArkansasCalifornia..Colorado..ConnecticutDelawareDistrict of Columbia..FloridaGeorgiaHawaii ^_Idaho _IllinoisIndianaIowaKansasKentuckv . .Louisiana.Maine _.Maryland . . _MassachusettsMichigan . . . . __ _MinnesotaMississippiMissouriMontana

NevadaNew Hampshire.New JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahoma...Oregon...PennsylvaniaRhode IslandSouth CarolinaSouth Dakota

Net income

Personal

$126, 908, 473

48, 459, 73895. 625, 678

1,357,524,521184, 572, 407401,720. 14353,981,068

231, 328, 739132, 047. 020199, 432, 53 L37,122, 69651,166,793

1,927,637,451426 365,818359 562,822211,061.984200, 048,892203, 664, 606129,857,441386, 830, 235

1, 237, 893 477796,411,946348, 740, 62576,981,743

526 387, 65883, 903, 851

177 969 19322, 397, 46085, 577, 058

1, 032, 262, 37528, 982, 814

4,110,588,989171,929,25943, 767, 089

1,138, 934, 714217, 555, 604161, 226, 232

2, 005, 570, 020171,409, 66972, 755, 77048, 949, 551

Corporation

$29,184, 794

3, 888. 46918,439,688

303,048,11055,835, 08095, 297, 56922, 716,67130, 390, 27324, 513, 78556, 774, 63615,159,0686, 347, 527

670, 758, 004122,163,93849, 066.144

121,146,80769, 658, 73451, 649. 25340,170 19465, 766, 880

415, 230, 727447, 225, 52096,881,83513,023,355

203. 959, 3499, 069, 415

26,166,1411, 723, 404

10,783,131235, 261, 473

3, 405, 5361, 752,190, 868

99,169, 2374, 748, 221

419,174, 75639,456, 54427,892,453

683, 697, 49361, 613,17729, 325,430

4,559, 706

Personal andcorporation

$156,093, 267

52,348, 207114, 065,366

1, 660, 572, 631240,407,487497,017,712

76, 697, 739261,719,012156,560,805256, 207,167

52, 281, 76457, 514, 320

2, 598, 395, 455548, 529, 756408, 628, 966332, 208, 791269, 707,626255, 313, 859170, 027, 635452, 597,115

1, 653,124, 2041,243, 637,466

445, 622, 46090, 005, 098

730, 347, 00792, 973, 266

204,135, 33424,120,86496,360,189

1, 267, 523,84832, 388, 350

5,862, 779,857271, 098, 49648, 515, 310

1, 558,109, 470257, 012,148189,118, 685

2,689, 267, 513233, 022,846102, 081, 20053, 509, 257

Percent for

eachState

0.55

.18

.405.87.85

1.75.27.92.55.91.18.20

9.181.941.441.17.95.90.60

1.595.844.391.57.32

2.58.33.73.09.34

4.48.12

20.72.96.17

5.51.91.67

9.51.82.36.19

Tax

Personal andcorporation

$5,725,058

1, 081,4374, 263, 464

79, 244,20210,416, 50223, 663, 4064,112,595

11, 533, 4846,678, 395

10, 761,8353,138, 380

941, 457153, 080, 89323, 356, 93510,234,94717, 692, 09412, 052,94110,837,1668, 652, 252

22,719,135105, 594, 77085, 035,74920, 516, 692

2,940, 35539,099, 9531,919,8735,811, 348

408, 7433,272, 626

68,133,306713,482

474, 562, 22916, 374, 568

791, 58284, 012, 01610, 338, 5897,269,156

172, 530, 20216, 654,8294,287,500

861,970

Percent for

eachState

0.35

.07

.264.82

.641.43.25.70.41.66.19.06

9.311.42.62

1.08.73.65.53

1.386.425.171. 25.17

2.38.12.35.02.20

4.14.04

28. 851.00.05

5.11.63.44

10.481.01.26.05

1 Included in Washington.

Page 36: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 31

Personal and corporation income and tax by States and Territories, calendar yearJ0##—Continued

States and territories

TennesseeTexas.UtahVermontVirginiaWashington- .._West Virginia.__ _Wisconsin _.Wyoming

Total

Net income

Personal

$190, 723,937545, 901, 576

67, 744, 65351, 653, 367

207, 277, 342300, 523, 342196, 777,359401,670,058

48, 826, 743

21, 336, 212, 530

Corporation

$57,94,16,9,

83,60,71,

129,4,

724,059,528,

OH,098,767,878,959,

6,963,811,143

Personal andcorporation

$248, 448,402639, 960, 90584, 27:?, 55360,89:/, 312

290, 292, 072360, 622, 023268, 54 r.,l 32531, 548, 80553, 785,861

Tax

Percent for ! Personal and

each I corporationState I

I882o |

.30

.220328 i

. 9 5 |88 I

. 19 I

$11,168,37924, 585,8782, 429, 8642, 545, 771

14, 453,80811,382,76012, 466, 48123, 331, 733

1, 152,786

28,300,023,673 ! 100.00 : 1,644,833,576

Percent for

eachState

0.681. 49.14.16.88.70. 76

1.42.07

100.00

INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS

The income of American citizens and corporations from businessand investments in foreign countries and conversely the income ofaliens, resident and nonresident, as well as alien corporations frominvestments and business in the United States, as reported in thereturns of net income for the calendar year ended December 31, 1922,are shown below. The data relative to individuals represent onlythe information contained in returns reporting net income of $5,000and over.

Income from sources within

Aliens and foreign corporations

Nonresident aliensResident aliensForeign corporations in business or

holding investments in theUnited States

Total

Totalnumber

ofreturns

3,0652,562

507

6,134

the United States and its possessions

Reporting income

Numberof

returns

3,0652,562

303

5,930

Totalincome

$37, 590,43424,018,968

13,648,253

75, 263, 655

Federalincome

tax

$3, 423, 4611,436, 788

973, 890

5,834,139

Reporting loss

Numberof

returns

204

204

Total loss

$19, 988, 899

19, 988, 899

Income from sources in foreign countries

American citizens and do-mestic corporations

American citizens residingabroad _

All other American citizensor residents reporting netincome of $5,000 and over..

Domestic corporations inbusiness or holding invest-ments in foreign countries..

TotaL.

Totalnumber

ofreturns

reportingforeignincome

1,521

33,418

1,355

Foreign incomereported

Numberof

returns

1,521

33,418

1,266

36,294 1 36,205

Amount

$11,364,148

43,025, 275

63, 296, 088

117, 686, HI

Tax paid foreigncountries

Numberof

returns

879

1,448

316

2,643

Amount

$1,193, 239

2, 722, 351

7, 506, 266

11, 421, 856

Reporting loss

Numberof

returns

89

89

Air! on nt

$23, 576, 791

23, 576, 791

Page 37: Statistics of Income 1922 - Internal Revenue Service

82 STATISTICS OF INCOME

SUMMARY OF INCOME AND TAX REPORTED BY YEARS

A general review of the number of income-tax returns filed, the netincome, and the tax reported for each of the years since the inceptionof the present epoch of income taxation is given in the following tables:

Number of personal returns, calendar years 1914-1922, by income classes

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 $90 000$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

TotalMarried w o m e n mak-ing separate returnsfrom husbands __

Total number ofreturns filed

1914

82, 754$6, 525127, 44834,14115, 7908,6725,4836,0083,1855,1611,1894062331301476911460

357, 515

357,515

1915

69, 04558, 949120,40234.10216,4759, 7076,1967,0054,1006, 8471, 793724380216254122209120

336,652

6, 652

1916

85,12272,027150, 55345, 30922 61812, 9538,05510, 0685,611

10, 4522,9001,28472642746924537620G

429,401

i 7, 635

437,036

1917

1, 640, 758838,707374,958185,805270, 66C65, 80029, 89C16,80610, 57112, 7337,08712, 4393,3021,302703342380179315141

3, 472,890

3, 472,890

1918

1, 516, 938

1919

1, 924,8721,496,878 1.509.741610,095322,241319, 35669,99230,22716,35010, 20611,8876,4499, 9962,35886640124726012217867

4,425,114

4,425,114

742, 334438,154438,85197,85242 02822, 60513, 76915, 4108,29813, 3202, 9831,09252225028514018965

5, 332, 760

5, 332, 7G0

1920

2, 671,9502, 569,316

894, 559442, 557455,442103, 57044 53123,72914,47115,8088,26912,0932,1915G03071681697012333

7, 259, 944

7, 259, 944

1921

401,8492, 440, 5442, 222, 031

702, 991369,155353, 24780,01434 23018,10010,84812,0476,0518,7171,3674502058498646321

6, 662,176

6, 662,176

1922

402, 0762,471,1812,129,898

785, 267404, 848391, 37390, 27839 60521,44613, 22514, 2837,97012,0002; 17176335021020510416167

6,787,481

6, 787,481

i In 1916 the net income on returns filed separately by husband and wife is combined and the total appearsas one return. In all other years the returns of married women filed separately are included in their indi-vidual 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.

Returns of net income by yearsPERSONAL

Year

19131914__19151916_19171918-19191920 _1921-1922

Number ofreturns

1 357, 598i 357, 5151 336, 6521 437, 036

3 3,472, 8903 4,425,1143 5, 332, 7603 7,259, 9443 6,662,1763 6, 787,481

Net income

2 $3,900,000,0004, 000,000, 0004, 600,000,0006,300,000,00013,700,000,00016,000,000,00019,900,000,00023, 700,000,00019,600,000,00021,400,000,000

Increase or de-crease from year

to year

$100,000,000600,000,000

1, 700,000,0007,400,000,0002,300,000,0003,900,000,0003,800,000, OOC

* -4,100,000,0001,800,000, 000

1 Returns reporting net income of $3,000 and over.2 Determined on the basis of the number of returns filed and the average net income in each class.? Returns reporting net income of $1,000 and over.*A minus sign (—) indicates decrease.

Page 38: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 33

Returns of net income by years—ContinuedCORPORATION

Year

190919101911191219131914 - . . -19151916191719181919192019211922

Totalnumber

ofreturns

262, 490270, 202288, 352305, 336316, 909

6 299, 445e 366, 443

341, 253351, 426317, 579320,198345, 595356,397382, 883

Corpora-tions

report-ing netincome

«62,498«64,040* 65,129«61,116188,866174, 205190,911206, 984232, 079202, 061209, 634203, 233171, 239212, 535

Corpora-tions

reportingno netincome

209,992216,162233, 223244, 220128, 013125,240175, 532134, 269119, 347115,518110, 564142, 362185,158170, 348

Net income

$3,590,000,0003, 761,000, 0003,503,000, 0004,151,000,0004,714,000, 0003,940,000,0005,310,000,0008, 766,000, 000

10,730, 000, 0008,362, 000, 0009, 412, 000, 0007,903,000, 0004, 336, 000,0006, 964, 000,000

Increase ordecrease fromyear to year *

$171,000,000-258,000,000

648,000,000563,000,000

-774,000,0001,370, 000,0003,456,000,0001,964,000,000

-2,368,000,0001,050, 000, 000

-1,509,000,000-3,567,000,000

2,628,000,000

4 A minus sign (—) indicates decrease.5 Returns showing net income in excess of $5,000 exemption.61915 contains approximately 30,000 returns showing no net income which properly belong and should

be included in 1914. (See Annual Report, Commission of Internal Revenue, 1916, page 26.)

Income tax yield by years

Year

1913 11914 i1915 i19161917 .19181919192019211922

Year

1913 3

1914J _.1915 * J1916191719181919192019211922

Personal

Normal tax

$12,728, 03816, 559, 49323, 995, 77751, 440, 558

156, 897, 441476, 432, 808468, 104, 801478, 249, 919308, 059, 422355, 409, 840

Partnership

War profitsand excess*profits tax

$103, 887,984

Surtax

$15, 525, 49724, 486, 66943, 947, 818

121, 946,136433, 345, 732651, 289, 027801, 525, 303596, 803, 767411,327,684474, 581, 111

War profitsand excess-profits tax

$101,249,781

— --

Tax on cap-ital net gain,12^4 per cent

$31, 066, 357

Total tax

$28, 253, 53541,046,16267,943, 595

173, 386, 694691, 492,954

1,127, 721,8351, 269, 630,1041, 075, 053, 686

719, 387,106861,057,308

Corporation

Income tax

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

171,805,150503,698, 029653,198,483743, 535,888636, 508, 292366, 443, 621775, 310,154

War profitsand excess-profits tax !

$1, 638, 747, 7402, 505, 565, 9391,431,805,690

988, 726, 351335,131,811

8, 466,114

Total tax

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

171,805,1502,142, 445, 7693,158, 764,4222,175, 341, 5781, 625, 234, 643

701, 575, 432783, 776, 268

Grand total

$71,381,27580,190,694

124,937,252345,191,844

2,937,826, 7074,286,486,2573,444,971.6822,700,288,3291,420,962,5381,644,833,676

i On net income earned from July 1 to Dec. 31, 1921, reported on fiscal year returns whose accountingperiod terminated prior to July 1, 1922.

3 Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately fol-lowing the year shown above.

3 Includes excise tax, $10,071,077, act of Aug. 5,1909.

Page 39: Statistics of Income 1922 - Internal Revenue Service

34 STATISTICS OF INCOME

Personal returns, net income reported for calendar years 1916-1922, by incomeclasses

Income classesNet 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...

$624, 669,0151,037, 247, 9771, 235,015, 786822, 661, 658722, 795,474357,355, 318505,859,406271, 938,017256, 771, 325464, 263, 644

» $2,461,137,0002,064, 977,3282,115,864, 6011, 827, 508,0881, 687,165,6191,042,320,083846, 894,335400,492,040474, 651,960209,904,969214, 631, 270306,835,914

$2,232, 354, 5773,626,824,8333, 535, 219,0072,145, 690,0161,736, 548,050978,042,710679, 720,737284,106,740305,024,817144, 545,428119,075,548137,486,892

$2,829,113,1513,807,286,3654,513, 264,0302,954,137, 2532,412,275,7571,277,364, 635896,497,209358,392,923371,148, 536159,070,948128, 290,396152, 650,245

Total . 6,298,577,620 I 13,652,383,207 15,924,639,355 19,859, 491,448

Income classes

Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000....$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000.$1,000,000 and over...

Total 23,735,629,183

Net income

1920

$4,050,066, 6186,184,543,3685, 039, 607, 2393, 068,330, 9632, 547,904,7861,307,785,113810,386,333265, 511, 505215,138, 67389,313, 55279,962,89477,078,139

1921 .

$213,3, 620,5,325,4,054,2,378,1,958,979,582,163,145.61.42!

849, 934761, 768931,265891,244759,237156, 206629, 305230,218520,999948, 047342, 550780, 426411,329

19, 577, 212, 528

1922

$247, 564, 3833,630, 570,9225,153,497,4684, 500, 557,8092,641,904,7022,255,871,7801,208,273,932805,223,854260, 203, 553266, 814, 381116, 672,075107, 670, 678141, 386, 993

21, 336, 212, 530

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

Personal returns, tax yield for calendar years 1916-1922, by income classes

Income classesTax yield

1916 1917 1918 1919

Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000....$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000.$1,000,000 and o v e r . . .

Total.

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

$16,243, 5049,097,37818,283,45744,066,38980,695,14976, 593,34485,027, 55655, 766, 23686, 718,15750, 227, 59859, 349,187109,424,999

$26,481, 60235,415,34482,928,72093, 057,963142, 448, 679130, 240, 648147, 428,65595,680,064136,155,91679,164,84769,834,14888,885,249

173,386,694 691,492,954 1,127,721,835

$24, 696, 20028, 257, 86175,914,84791, 537,910164,832, 523154,946,343186, 357,608118,705,303163,095,34986,031,03276,228,13299,026, 996

1,269, 630,104

Page 40: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OP INCOME 35

Personal returns, tax yield for calendar years 1916-1922, by income classes—Continued

Income classes

Tax yield

1920 1921 1922

Under $1,000- ,$1,000 to $2,000$2,000 to $3,000.$3,000 to $5,000$5,000 to $10,000.$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000.$1,000,000 and over. _.

Total.

$36,859, 73245,507,82183,496,11697,886,033172,259,321154, 265,276163, 717,71986, 587,69492, 604,42347,043,46145, 641,00549,185,085

1,075,053, 686

$173, 67829,160, 65420,712, 37342, 743, 60468, 871,422126,886,410112,909, 840115, 711, 63552,330, 05661,495,98831, 859, 63025,112,09031,419, 726

719, 387,106

27,081,08920,729,73747,533,30670,387,912123, 575,960125,697,249144,092, 55571,337,24698,810,40843, 488,22738, 559,34449, 517, 639

861,057,308

Personal returns, average amount of tax and average rate of tax per individual,calendar years 1916-1922, by income classes

Income classes

1916

Averagetax per

individual

Aver-agerate

of tax(per

cent)

1917

Averagetax per

individual

Aver-agerate

of tax(per

cent)

3918

Averagetax per

individual

Aver-agerate

of tax(percent)

1919

Averagetax per

individual

Aver-agerate

of tax(percent)

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

$4. 9441.85

143.88488. 86

1, 559. 374, 283. 969,851.16

25,142. 0355, 590.19

249, 938. 62

0.12.61.94

1.412.253.484.756.608.14

11.09

$9.9010.8532.60

162.80717.27

2, 520. 266,835. 56

16,888. 6236,948. 5189,852. 59

188,410.12776, 063.82

0.66.44.86

2.414.787.34

10.0413.9218.2723.9327.6335.65

$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

1.19.98

2.354.348.20

13.3221.6933.6844.6454.7758.6564.65

$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

396. 60 2.75 199.11 5.06 254. 85 7.08 238. 08

0.87.74

1.683.106.83

12.1320.7933.1243.9454.0859.4264.87

6.39

1920

Income classes Average taxper

individual

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..

$13.8017.7162.44

214. 921, 002. 504, 001.90

13, 538. 2239, 519. 7187,116.11

196,834. 56371, 065. 08

1, 490,457.12

Aver-age

rate oftax (per

cent)

0.91.74

1.663.196.76

11.8020.2032.6143.0452.6757.0863.81

148. 08 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. 30

1, 496,177. 43

107. 98

Aver-age

rate oftax (per

cent)

0.08.81.39

1.052.906.48

11.5319.8732.0042.1451.9458.7063.59

3.67

1922

Average taxper

individual

$0.6110.969.73

39.94179. 85816. 60

3, 542. 9612,007. 7132,859.1674,686. 63

140, 738. 60239, 499. 03739, 069. 24

126. 86

Aver-age

rate oftax (per

cent)

0.10.75.40

1.062.665.48

10.4017.8927.4237.0337.2735.8135.02

4.04

Page 41: Statistics of Income 1922 - Internal Revenue Service

3 6 STATISTICS OF INCOME

Personal returns, income by sources for calendar years 1916-1922

Source of income

Personal industry:Salaries, wages, commis-

sions, bonuses, directors'fees, etc

Business, trade, commerce,partnerships, farming,and profits from inci-dental sales of real estate,stocks, bonds, and otherproperty

Total

Property:Rents and royaltiesInterest on bonds, notes,

etc., including fiduciaryincome

Dividends ._

Total

Total incomeGeneral deductions

Net income

Income

1916

$1,478,346,372

3,010, 404, 924

4, 488, 751, 296

643,802,657

1.080,879,4052,136, 468,625

3,881.150,687

S, 349, 901,9832,0.51, 324,363

i 6, 298, 577, 620

Source of income-

Personal industry.Salaries, wages, commissions, bonuses, direc-

tors' fees, etcBusiness, trade, commerce, partnerships,

farming, and profits from incidental sales ofreal estate, stocks, bonds, and other proper'y.

Total

Property:Rents and royaltiesInterest on bonds, noies, etc., including fiduci-

ary income - . _ . . _ .Dividends

Total

Total incomeGeneral deductions

Net income... ._

1917

$3, 648, 437,902

3, 958, 670,028

7, 607,107, 930

684,343,399

936, 715, 4562,848, 842,499

4. 469, 901, 354

12,077,009,234885, 763,077

2 11,191,246.207

1918

$8,267,391,550

4, 630,455, 322

12,897,846,872

975, 679, 666

1,403,485, 6912,468, 749, 244

4,847, 914, 601

17,745, 761, 4731,821,122,118

• 15,924,639, 355

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

* 19,859,491,448

Income

1920

$15, 270, 373,354

5, 927, 327, 538

1921

$13, 813,169,165

4.170,363,591

21. 197, 700. 892 ; 17, 983, 532, 756

1, 047, 423, 738

1,709.299,4282, 735, i>45, 795

5, 492, 56S, 961

1,177,957,882

1,690,338,8952, 476, 952, 399

5.345.249.176

26. 690, 269. 853 23. 328. 781. 9322.954, 640. 670 3.751.569.404

3 23, 735, 629,183 » 19, 577,212, 528

1922

$13, 693, 992, 791

5,258, 250,071

18, 952, 242,862

1,224,928,998

2, 030, 517,4132, 664, 219,081

5,919,665,492

24, 871,908,3543, 535, 695, 824

» 21,336, 212, 530

» Compiled from returns reporting net incomes of $3,000 and over.* Compiled from returns reporting net incomes of $2,000 and over,• Compiled from returns reporting net incomes of $1,000 and over.

In the study of the foregoing table it should be observed that in allthe years excepting 1916 the figures for each source of income are netgain items. Wherever schedules within the returns showed net losses,such losses are included in general deductions, which represent inaddition to these losses such other deductions as could not be allo-cated to any of the sources of income.

The sources of income items for 1916 represent gross income, thedeductions not having been allocated to the several sources, but aregiven in aggregate under " General deductions."

Page 42: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 37

PERSONAL RETURNS BY COUNTIES AND CITIES

The number of personal returns filed for the calendar year 1922 ineach count}^ of the United States, as well as in each city having.apopulation of 5,000 and over, is shown in the attached basic tables.This compilation, other than the distribution by income classes bycounties of the returns reporting $5,000 and over, does not representan exact count of the returns for each county or city but is a veryclose approximation of the number filed and is arrived at as follows:Index cards are prepared in the offices of the collectors of internalrevenue for the returns of net income filed in each collection district.These cards are arranged by counties and cities and the number isascertained by measurement on the basis of a certain number of cardsto the inch.

CAPITAL STOCK TAX RETURNSData compiled from capital stock tax returns for 1923, filed as of

July 1, 1922; are presented in the attached tables. The same generalindustrial grouping is used as for the statistics compiled from returnsof net income filed by corporations.

The data represent information as reported by approximately367,000 corporations. This number is not exactly comparable withthe number reporting for income tax for the reason that consolidatedreturns are permitted for closely affiliated corporations for incometax purposes, whereas separate and distinct capital stock tax returnsare required for each corporation regardless of stock ownership orcorporate affiliations. Furthermore, collectors of internal revenuehave not required capital stock tax returns from corporations whoseexistence is maintained but which are practically defunct and insol-vent, and from which there is no possibility of collecting tax.

In each of the several tables the number of returns falling under thevarious classifications is shown, together with the aggregate par valueof the common stock, the preferred stock, and of those reporting stockof no par value. The tables show the fixed property investment,long-term obligations, such as bonded indebtedness and mortgagesoutstanding. The aggregate fair value of the entire capital stock isshown and this is after adjustment and audit of the returns.

The fair average value of the capital stock is the value of the entireoutstanding stock of the corporation considered as a going concern,giving due consideration to the present worth of the assets, tangibleand intangible, the earning capacity, dividends disbursed, the marketvalue of the shares, and other factors that affect values generally.

The magnitude of corporate form of organization in industry andthe relative importance of each industrial group is clearly shown inTable 1. An aggregate fair value of $75,783,000,000 was reported byapproximately 367,000 corporations, compared with an aggregate fairvalue of $75,406,000,000 reported by 326,000 corporations for theprevious year. Returns of corporations reporting capital stock of nopar value are included, whereas these data were excluded from thestatistics for the previous year. Fixed property investments bycorporations to the extent of approximately $68,000,000,000 of bookvalue is shown, while the bonded indebtedness amounts io approxi-mately $17,000,000,000 with §5,700,000,000 of additional monp. UTLPreferred stock outstanding had an aggregate par valve of ; [.*>,-450,000,000 and the common stock a par value of $57.-UO,uOO,oUO,

Page 43: Statistics of Income 1922 - Internal Revenue Service

38 STATISTICS OF INCOME

showing a total capitalization of $71,280,000,000. Six thousandseven hundred sixty-three (6,763) corporations having no par valuestock reported an aggregate fair value of $4,065,000,000. Associa-tions, joint-stock companies and trusts, which are included as corpora-tions for the purpose of this tax in most cases have no capital stock ordesignated shares outstanding and are included in the tables asreporting no capital stock value, but an aggregate fair value of$892,490,000.

The manufacturing group reported approximately $28,000,000,000fair value, or 36.8 per cent of the total. This group is followed byfinance, banking, insurance, etc., with $14,900,000,000, or 19f percent. Transportation and other public utilities reported $12,100,-000,000, or 16 per cent of the total. The trade and merchandisinggroup totals $8,640,000,000, or l l f percent. Mining and quamingreported $7,470,000,000, or 9-f per cent, while agricultural amountedto $1,300,000,000, or 1.7 per cent. Public service reported$1,250,000,000, or If per cent of the total. Construction corpora-tions reported $832,000,000, or 1.1 per cent of the total. A miscel-laneous group, including combinations of several designations,concerns m liquidation, also inactive and exempt organizations nototherwise classified, reported an aggregate fair value of $1,300,000,000,of which $1,184,000,000 was subject to the tax.

The various industrial groups retain their relative positions as ofthe previous year, in regard to aggregate fair value. The manu-facturing group, however, shows a reduction in fair value of$2,500,000,000 from that reported for the previous year, while theaggregate fair value of the finance and banking group indicates a netincrease of approximately $ 1,200,000,000. Transportation and publicutilities increase in fair value approximately $700,000,000, while theagricultural group increased approximately $300,000,000.

The above comparisons show the relative financial conditions ofthe various industrial groups as of July 1, 1921, and July 1, 1922,respectively.

Table 2 indicates the taxable corporations, numbering 255,097,and is identical with Table 1 (except for the elimination of the non-taxable organizations).

Table 3 includes only the nontaxable corporations, numbering111,593. These organizations include corporations not engaged inbusiness; those the fair value of wnose capital stock does not exceedby more than $1,000 the statutory exemption of $5,000; insurancecompanies of all classes, and the scientific, religious, educational, andeleemosynary organizations specifically exempted from the tax by law.

In comparing the statistics tabulated herein it should be borne inmind that for the previous taxable period insurance companies weresubject to the tax and so tabulated, whereas for the period now underconsideration all classes of insurance companies whose business islimited exclusively to that of insurance are exempt from the tax.

Table 4 distributes the corporations into groups by the amount ofthe fair value of the capital stock reported and segregates them astaxable and nontaxable. It will be noted that 59,573 corporationsreported no fair value for the capital stock and that the first sixgroups of this table, including 108,932 corporations, each reportinga fair value of less than $6,000, are exempt from tax for the reasonthat the fair value does not exceed the statutory exemption to the

Page 44: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 39

extent necessary to permit of assessment. There were 28,934 corpo-rations reporting no fair value for the previous year and 20,602corporations reporting a fair value of less than $1,000. It is apparentfrom the above that the year ended June 30, 1922, affected adverselythe small corporation with little or no capital.

It will likewise be noted that there were, in 1922, 65 corporationseach reporting a fair value of more than $90,000,000. This is com-parable with 67 corporations so reporting for the previous year.

Table 5 distributes the returns by States and Territories. Thereappears no comment necessary with respect to this table.

Page 45: Statistics of Income 1922 - Internal Revenue Service

TABLE l.-Capital stock tax returns (aggregate, taxable and noniaxable)—Distribution by industrial groups[Returns filed for 1923- July 1, 1922, to June 30, 1923]

Industrial groups

Returns filed

Totalnumber

Report-ing parvalueshares

Report-ins; no

parvalueshares

Report-ing nocapitalstockvalue

Fixed propertyinvestments(real estate,

buildings, andequipment)

Long term liabilities

Bonded debt Mortgages'

Capitalization

Corporations reporting par value shares

Preferred CommonTotal par value(preferred and

common)

Agriculture:FarmingRelated industries..

7,3701,426

7,0981,350

21061

$794, 847, 096372, 435,864

$90, 251, 08424,983,157

$78, 588, 4129,103, 960

$53,120, 91041, 766, 734

$694, 698, 731298,944, 351

$747, 819, 641310, 711,085

Total.. 8,79

Mining and quarrying:Coal. _Metal miningOil and gasQuarrying.

4,855 4,6352,571 2,3236,031 5, 534

^ 1,420 1,333All other mining and quarrying ! 4.007 3,315

Tota l . 18,884 | 17,140

77

331724053

271 1,167, 282, 960

15221532547

639

2,135, 918,4222,409, 298, 0892,717,564,712

207,497, 794991, 624, GS2

115, 234, 241. ...

270, 970, 987137, 727, 773101,861,44716,370, 78271,560, 280

87,692,372

94,659,4517,486, 487

33, 992,2095,394,1227,507,382

94, 887, 644 993,643, 082 1,088, 530, 726

Manufacturing:Food productsTextile productsLeather productsRubber productsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substances..Stone, clay, and glassMetal and metal productsAll other manufacturing

Total...

Construction..

366 1,378 i 8,461,903,699 598,497,275 149,039,651

13,94110,1992,151

6576,9501,7378,1986,2993,946

16,168

13, 3109,7662,065587

6,7731,3517,8755,9013,79215,1629,360

2832515951645813923477629385

34818227191132818416477377243

2,683, 563,0341,990,892,405276,024,161347,880,343

1,292, 740,361813, 587,038466,026, 510

1,962,868,235801, 952, 549

5,846, 520,1561, 783,174, 275

456,837,131367, 692,18916,397,00094,330,14169, 747,19794,017,68840,821, 94026.0,980,15670,443,846653, 256,116265,177, 692

170,409,46341, 913,8785,608, 891

13,793,24543,616,44818,885, 58127,506, 75155,013,89314,577,92494,241,23637,143,977

80,234 j 76,242 2,230 1,762 j 18,265,229,067 2,389,701,096

>,888 9,458 149 281 ! 1,580,050,278 59, 642,199

522,711, 287

78,033,150

145,625,44052,633,687172, 091, 50833, 235, 76354.161,445

1,133.590,1681,913, 473, 8092,826,161,904179,447,381

1,662, 815, 486

457,747,843 j 7,715,488,748

941, 697,282592,145,440210,542,719230,471,135137,754, 701169,801,06895,961,097

862,060,131166,821,669

1,613, 543,496588,895,144

5,609,693,882

90,093,128

2,601,338,6411,677,656,192414, 505, 355281,254, 568991,975,194442,083,444436,442, 700

1, 926,816,171617,131,081

4,561,144.6031, 768, 643,639

15, 718,991, 588

584,448,155

1,279,215,6081,966,107,4962,998,253,412212, 683,144

1,716,976,931

8,173,236,591

3, 543,035,9232, 269,801,632625,048,074511, 725, 703

1,129,729,895611,884,512532,403, 797

2, 788,876,302783,952, 750

6,174,688,0992,357, 538, 783

21,328, 685,470

674,541,283

Page 46: Statistics of Income 1922 - Internal Revenue Service

Transportation and other public utilities:Steam railroadsElectric railroadsAll other railroads and combinationsWater transportation _Local transportation, cartage, and storage.Electric light and power companiesGas companiesTelephone, telegraph, and radio companies_Water worksStorage companies..All other public utilities

Total.

Trade

Public service:Domestic service—hotels, etc ,Amusements—threaters, etcBusiness serviceEducational—colleges, museums, etcCurative—hospitals, asylums, etcLegal—lawyers, patent attorneys, etcEngineering, architects, civil, etcAll other service

Total.

Finance, banking, insurance, etc.:National banks.-.Htate banksPrivate banks, or ban!:s n. p. d „..Trust companies or ti ast and savings banksStocks and bonds, loan, realty holding, etc.Insurance companiesAll other finance not included above

Total.

Combination, predominant industry not ascer-tainable

Concerns in liquidationInactive concernsExempt corporations other than insurance

companies

Grand total.

1,7371,008341

2,0552,1772, 554814

4,4331,8574,0742,422

1,636849323

1,8372,0862,456781

4,2891,7543,9142,286

5,9794,9662,544944

1,1201,1741,2553,551

21, 533

7,92417,875

1262,55153,3891,1062,442

85, 413

741

115311369124828

23,472 I 22,211 274

86,530 83,302

5. 7684, 6012,296859

1,0491,1151,0523,099

19,839

1,272

10116711723208

11542

593

15517

10360852713591112108

14.633,783,3052,014, 262, 157

364, 488, 728464, 536, 59744, 166, 348

1, 154, 214, 4481, 095, 816, 4371, 225, 219, 120476, 580, 856432,047, 431

1, 726, 451, 887

6, 727, 411, 3141,178, 522, 887166,801, 853179.123, 7421, 340, 602

1,021.974,202420, 055, 377418,911,019202,031,979103, 593, 782

1,012,166, 935

87 | 23,031,567,314 | 11,431,933,692

1,950 I 3,408,696,335 722,121,397

11019813 r625151

1,101

672, 848, 263349,315,84518, 574, 87334, 878, 05838, 523, 83610, 882, 98521, 557, C92119,501,207

1,266,082,759

111,788,62732, 441, 0804,098, 7721,844, 7331, 443, 251

419, 141567, 732

8, 206, 285

160, 809, 621

1, 210,109,184190, 902, 7008, 312, 688

45,435, 6469,129, 217

58, 638, 27863,601, 3732, 879, 6188,101, 92727, 728,813553, 315, 506

2,178,154, 950

271, 573, 584

107,181, 44466, 210, 5601,396, 7725,984, 2504,085,144

431, 7841,153, 931

10, 890, 813

197,334,6

80, 561

1,358 j3 !

157 I

2, 559K08167

r.99, 303, '084C4. 212. *32"6, 201, 502

6, f 71', 402, J88333.391.470151,521, 145

1,518 ! 3,334 | 8,908,282,208

88, 066, 448126, 962, 772

1,031,109

1, 852, 763, 094277, 738, 82838,485,140115, 540, 703

7, 695, 274327,101, 750107, 655,400134, 417, 66828,341, 29158,452,226

362,243, 650

3,310,435,024

1,468,803, 548

102,389,08957,935,19915,313,47315, 770, 9393, 572,8011,830,484

16, 705, 74610,555,208

6, 268, 861, 2911, 217, 788, 884

238, 294,829473, 714,30842, 788, 497

1,139,101,690801, 728,260

1,633, 987,999279,108,518256,652,516

1,486, 734,681

13,838, 761,473

5,695,404,107

366,994,609281,872,04097,365,112107,275,77433, 868, 04637, 370, 371138, 889, 524112, 631, 776

224,072,939 1,176,267,252

1,381,369,410

39,~l55,~596"

43, 519, 9441, 785, 732, 309

1,373, 65015, 263, 823

1,420,525,006 I 2,061,950,055

3

21

7

21313

568

146

6

2,

9149

284

735

841

177

22

15,

4,

2 7 r>

3107

329

958, 392, 571191,; »70

7,313,975

242,590,85)

366, 690 329,143 6, 763 . 30, 78-* i t.7, <:>b7, 583, 587

122, 885, 526 47, 898, 503332,000

2,339, 858

5, 824, 267

100, 392,000

3, 756,380

1, 756, 732,14212, 934,047

148, 741, 925

1,918,408,114

143, 996,417

"l6l,"389,"l88"

32, 335, 826

17, 029, 846,178 . 5, 698, 536, 63013, 451, 863, 553

1, 209, 995, 734889, 929, 39415, 232, 467

754, 589,4526,480, 529,335220, 221,430440,197, 663

10,010,695,475

705,365, 6141, 375, 600

877, 796, 791

513, 741, 839

57, 831, 979,724

8,121, 624,3851,495, 527,712276, 779,969589,255,01150,483, 771

1,466, 203,440909,383, 660

1, 768,405, 667307,449,809315,104, 742

1,848,978,331

17,149,196,497

7,164, 207, 655

469,383,698339, 807, 239112, 678,585123,046, 71337,440,84739,200, 855155, 595, 270123,186, 984

1,400,340,191

1,209,995,734889,929,39415. 232,467

754, 589,4528,237,261,477233,155,477588,939, 588

11,929,103,589

849,362,0311,375,600

979,185, U79

546,077,665

71,283,843,277

I1833O

o

Page 47: Statistics of Income 1922 - Internal Revenue Service

TABLE 1.—Capital stock tax returns (aggregate, taxable and nontaxable)—Distribution by industrial groups—Continued

[Returns filed for 1923-July 1,1922, to June 30, 1923)to

Industrial groups

Fair value

Corporationsreporting parvalue shares

Corporationsreporting no

par valueshares

Corporationsreporting nocapital stock

value

Aggregate fairvalue

Taxable fairvalue Tax

Agriculture:Farming. __Related industries

Total

Mining and quarrying:CoalMetal miningOil and gasQuarryingAll other mining and quarrying.

Total

Manufacturing:Food products ,Textile productsLeather productsRubber productsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substances.Stone, clay, and glassMetal and metal productsAll other manufacturing

Total

Construction

$688,994,502571,928, 752

$22, 526, 7749, 265,099

$4,088,9672, 272, 501

$715,610,243583,466,352

1,260,923,254

1,889,064, 5711,363,449,6222,649, 887,448

172,018,508797,105,635

31, 791, 873

34,092,277220,253,043114,793,872

7,790,984179,155,836

6,361,468 1,299,076,595

$675,961,763574, 736,047

1, 250,697, 810

17, 515,57010,031,68713,545,0781,228,8033,812,875

1,940,672,4181, 593,734,3522, 778,226,398

181,038,295980,074, 346

1,904,477,0081, 557,199,9102, 747,906,840

171, 577,442956,696,211

6,871, 525,784 556,086,012 46,134,013 7,473,745, 809 7,337,857,411

3,509,1,392,1,001,368,919,825,802,

3,639,859,

9, 598,2,914,

145,796102,409846,329504,196279,506293,468203,379176, 769717,450017, 737409,277

300,208,69,10522,54,65,137,33,594,288,

316,933173,751080,087770,645708, 502038,544234,907488,720047,151477,504648,011

32,939,01232,339,8291,469,1146, 486,8009,091,1926,094,8086,093,95310,853,9924,431,02370,050,38923,878,443

3,842,401,7411,632, 615,9891,072,395, 530480, 761, 641951,079,200885, 426,820873, 532,239

3,787,519,481897,195,624

10,262, 545,6303,226,935,731

3,768,475, 5881, 582,810,2021,062,635,107472,943, 593915, 420,369873,943, 976836,472,645

3,755,867,307876,968,363

10,182,063,9913,180,847,429

25,829,696,316 1,878,984,755

779, 514,457 43,497,955 |

203,728, 555

9,278,830

27,912,409,626 27,508,448,570

832,291,242 786,386,191

$675,962574,736

1,250,698

1,904,4771,557,2002,747,907

171, 577956,696

3,768,4761,582,8101,062,635472,944915,420873,944836, 473

3,755,868876,968

10,182,0643,180,847

27,508,449

786,386

1aoEG

7,337,857

9aoB

Page 48: Statistics of Income 1922 - Internal Revenue Service

Transportation and other public utilities: i :Steam railroads j 4,798,820,699 ! 5,092,532Electric railroads j 451,039,027 j 2,495,284All other railroad combinations __ 165, 356,635Water transportation.Local transportation, cartage, and storage...Electric light and power companiesGas companiesTelephone, telegraph, and radio companies..WaterworksStorage companiesAll other public utilities

Total.

Trade.

Public service:Domestic service—hotels, etcAmusements—theaters, etcBusiness serviceEducational—colleges, museums, etc.-Curative—hospitals, asylums, etc .Legal—lawyers, patent attorneys, etc.Engineering, architects, civil, etcAll other service

Total .

Finance, banking, insurance etc.:National banksState banks ,..,„, _,_-..-, . . .Private banks, or banks n. p. dTrust companies or trust and savings banksStocks and bonds, loan, realty holding, etcInsurance companies _ -_._,.All other finance not included above

505,952,0454.9, 568, 296

1,131,097,175838, 482, 931

1,465, 432, 781222, 570,604339, 491,061

1,758,031,920

33, 653, 9351, 442, 947

21,434,036329,779

19, 786, 745591,115

21, 731, 79215,385, 866

11, 725, 843,174 121, 944,031

8,145,517,745 | 405,796,956

444, 609, 889288, 523, 905104,384, 82632,282,41136,125. 90747, 071, 70039, 294, 830

112,240, 895

1,104, 534, 423

21, 370, 62053,159, 971

3, 249, 5311,185,259

668, 527182, 595

40, 239, 7621, 802, 566

121, 858, 831

243,208,8942,286,348

177, 6355, 549,1491,146, 0715, 779, 375

114,136744,899570,907901, 046

1,701,446

5, 047,122,125455, 820, 659165, 534, 270545,155,12952,157,314

1,158,310, 586838,926,846

1,485,964,425223,732,626362,123, 899

1,775,119,232

262,179,906 | 12,109,967, 111

4. 995. 986,196'452^651,374

160,104. 407535, 792,91843,543,961

1,147, 711, 259828,026,587

1, 469,092,911213,085,144344,714, 801

1, 762, 750, 559

11,953,460,117 j

89,322, 078 j 8, 640, 636, 779 | 8, 238, 744,251

7, 685, 5363, 503, 6431, 845, 256

372, 005842, 499437, 026

1, 582, 95710, 751, 529

27, 020, 451

2, 667, 876,90S1, 512, 550,310

2i ' 404^ 1551, 648, 398, 8746, 953, 820, 819

280, 632, 474903, 681,166

473, 666,045345,187, 519109,479,613

33. 839, 67537, 636, 93347,691.38181,117, 549

124, 794, 990

446, 802,421324,423,350100, 691,89830, 084,95632,928, G3141,975.19877,007,955

103,334,179

1, 253, 413, 705 | 1,157, 248, 588

2, 667,876,908 2, o:s. 05;;, 874

737, O10, 6392,177

55,171, 279

Total - _ . . 13, 988, 364, 715 I 792, 223, 095

Corabination? predominant industry not ascertainable.Concerns in liquidation _Inactive concerns _Exempt corporations other than insurance companies._

1,051,043, 572 j 112, 907, 78610,371

5, 049, 403 45, 35863, 418, 700 625, 015

.__ | 1, 5?'i, 550, 319 1, 4-2, 37o, 769_ _ ! 7!, -4 IK , i fi." ! 20, S,r,7, 0.".fi

I 1. 64'^. 3\H, S71 ! 1, 632. 93.'i, 070 I1 i ' \ <Vr Mii : 7 8'V\ IMS 021 ! 7 3LY 23 i ! ( 1 5S, 0212-, '-•;:. SiI2 '309, 5!2.')!3 I .2!-, 17LV'1>1

7, 3LY>. 23 i . .!(15 ;

21, 253,102

13, 658, 25412, 879,104

1,183, 204, 460 1,171, 7-ti. 36210,371

18, 753, 01576,922, 819

12,626,792 j

Grand total . . . . I 70,825,441,914 j 4,065,761,667 | 892,493,377 ! 75,783,696,958 I 73,422,791,190 j

4,995,986452, 651160, 104535, 793

43,5441,147,711

828, 0271,469,093

213,085344,715

1,762, 751

11,953, 460

8,238, 744

446, 803324, 423100,69230, 08532, 92941, 97577,008

103,334

1,157, 249

2, 628, 0541, 422, 376

20, 3571, 632, 9307,326, 231

200, 6T7, 610 i 14, ?b\, -v,;.. JSA\ , 14, 005.."."., 098 | 14, 005, 555

1,171, 766

127627

73,422, 791

oo

Page 49: Statistics of Income 1922 - Internal Revenue Service

TABLE 2.—Capital stock tax returns (taxable)—Distribution by industrial groups

[Returns filed for 1923—July 1,1922, to June 30, 1923]

Industrial groups

Agriculture:Farming .Related industries

Total

Mining and quarrying:Coal . .Metal mining .Oil and gas _ . _ _QuarryingAll other mining and quarrying

Total

Manufacturing:Food products _Textile products _Leather productsRubber products _ - _ -Lumber and wood products _Paper, pulp, and products.. _ .Printing and publishingChemicals and alleged substancesStone clay, and glassMetal and metal productsAll other manufacturing

Total

Construction —

Totalnumber

5,4511,064

6,515

3,9031,1313,7181,0711, 263

11,086

10, 8308,5121,790

4705,9901,5516,3574,4723,305

13,3837,577

64, 237

7,016

Report-ing parvalueshares

5,3121,029

6,341

3,8071,0923,5211,0161,204

10, 640

10, 4438, 1971,723

4255,8751,4836,1904,2373,196

12, 6687,199

61,636

6,796

Report-ing no

parvalueshares

499

58

5021

1133628

248

217219

5142585186

17066

532283

1,775

101

Report-ing nocapitalstockvalue

902G

116

4618841931

198

17096163

5717816543

18395

826

119

Fixed propertyinvestments(real estate,

buildings, andequipment)

$691, 248, 030344, 237, 602

1, 035, 485, 632

1, 955, 283, 2661, 630,360,1292, 574, 415, 836

187, 481, 794693, 866, 708

7, 041, 407, 733

2, 528, 078, 0211, 955, 740, 592

260, 752, 760332, 465, 025

1, 235, 722,145796, 451, 704449, 740, 636

1,859, 508, 453772, 968, 679

5,672, 292, 0101, 746, 901, 219

17, 610, 621, 244

601, 539, 956

Long term liabilities

Bonded debt

$75,033,30020, 026,670

95,659,970

236, 689,120112,347,31494, 602, 64613, 516, 57343, 746,900

500, 902, 553

425, 711,168367,377, 089

7, 363,15091, 583, 24163,162, 23290, 685,18832, 784, 441

240, 250, 22164,104,918

631,303, 607259, 285,951

2,273,611,206

48,033, 210

Mortgages

$58,190,2578, 514, 481

66, 704,738

86, 873, 5535,428, 433

29, 856, 8464,348, 8643, 327, 376

129, 835,072

160, 699, 94838,999, 636

4, 949, 71513,372,65239, 305, 52617,808,04725, 584,31151,379,97712, 979,11683,001, 25034, 588,474

482, 668,652

61, 231,102

Capitalization

Corporations reporting par value shares

Preferred

$46,414,93437,043,334

83,458, 268

142, 287, 55838,715, 822

160, 310,37227,156,91540, 298,341

408,769, 008

901,975,182584, 532,190205,290,974218, 636, 607130,340, 224166,187, 09888, 424, 595

819,017,867159, 916,984

1,562,945,846575,742,164

5, 413, 009, 731

73, 369, 420

Common

$582,148, 810267, 644, 606

849,793,416

1,038,322,2601, 213, 517,8712,390,294, 837

143, 561, 015669, 637, 558

5,455,333, 541

2,446,105,7061,632, 528,072

401,771,323255,888, 627945,415,182432,383,159406,190,910

1,787,017, 567586,831,355

4,320,108,4281,675,501,685

14,889, 742, 014

503, 621, 786

Total parvalue (pre-ferred andcommon)

$628, 563,744304, 687,940

933, 251, 684

1,180, 609,8181,252, 233,6932, 550, 605, 209

170, 717,030709,935.899

5, 864,102, 549

3,348, 080, 8882, 217,060,262

607, 062, 297474,525,234

1, 075, 755, 406598,570, 257494, 615, 505

2, 606, 035,434746, 748,339

5,883, 054,2742,251, 243,849

20,302, 751,745

576,991, 206

a

oo

Page 50: Statistics of Income 1922 - Internal Revenue Service

Transportation and other public utilities:Steam railroadsElectric railroads _All other railroads and combinationsWater transportation .Local transportation, cartage and storage.,Electric lteht and power companiesGas companiesTelephone, telegraph,and radio companies.Water works _ .Storage companiesAll other public utilities

Total

Trade

Public service:Domestic service—hotels, etcAmusements—theaters, etc _ .Business service -Educational—colleges, museums, etcCurative—hospitals, asylums, etcLegal—lawyers, patent attorneys, etcEngineering—architects, civil, etcAll other service

Total

Finance, banking, insurance, etc.:National banksgto*to ha nIrsPrivate banks or banks n D dTrust companies or trust and savings banksStocks and bonds, loan, realty holding, etc.Insurance companiesAll other finance not included above

Total

Combination, predominant industry not as-certainable,. _. _ _

Inactive concernsGrand total

831371158

1,3821,2941,698'582

2,3871,2142,7371,557

14, 211

09, 920

4,7453,1841,298

539753703543

1,991

13,756

7,89517,637

l OK

2,47336, 050

1,931

66, 092

2,257

255, G97

819360156

1, 2831,2601,670

5742,3581,1982, 6771,522

13,877

68, 004

4, 6013,0201,220

515722686469

1,897

13,130

7,89517. 637

1 On2,473

34, 407

1,692

64, 210

2,1365

246, 775

42

811510447

2819

174

899

791055513144

5922

351

871

118

989

61

4,656

892

1819184

259

3216

160

1,017

6559231117131572

275

772

121

893

602

3, 666

13 402,993,3401, 545, 315,173

265, 244, 889384, 687,090

40, 616, 4831,041,400,2231, 000, 745,1811,204,012,824

423, 501,037419, 528,734

1,478,931,670

21, 206,976, 644

2, 376,464,463

626,332,891313, 499,351

17,153, 40230, 232,88036,987,98910, 292, 83815,638,434

109,152, 616

1,159, 290, 401

598,863,805401, 658, 013

3^000 KQ1740,055, 542

5,721, 520, 879

140,268, 830

7, 605, 376, 6C0

922, 638, 306

59, 559,801, 039

6, 024, 507,153904, 299, 785113,833, 382140, 424, 520

1,265, 602988, 701, 866383, 386, 637406,906, 024176,923,010

98, 490, 359875, 565, 657

10,114,303,995

713,047, 266

92, 869, 27825,918, 278

3,787,3001,799,3831, 264, 408

418,941502, 700

6,317,864

132,878,152

1,160,864,987

38, 648, 246

1,199, 513, 233

113, 524,982

15,191, 474,567

1,084,378,670175,410, 832

1, 651,09527, 218, 8707,971,419

57,048,91663, 427, 751

2,109,9187,307,226

25,242,26237,887,931

1,489, 654, 890

236, 317,646

97, 606, 69854,967, 5591,228,4424, 615,7133,786,711

406, 755931,315

9,349,870

172,893, 063

88,009, 448126. 651,155

243 60943 512 741

1,480,169, 584

14, 570, 269

1,753,156,806

39, 220, 745

4,431,682,714

1,642,123, 859206,160, 368

34,737,88396, 358,323

7, 527,112309, 235, 297101,110,900133,610, 65325,838,10357,145,965

270, 446,367

2, 884, 294, 830

1, 412, 639, 796

98,360, 05355, 351, 60414,082,17715, 237,054

3,439, 7811,605, 684

10, 492, 7379,133,924

207, 703,014

1,416, 616, COO

145, 025, 407

1, 561, 641,407

130, 916,153

12,175, 801, 627

^ 5,218,465,88379ft, 230, 050151,307,132386,710, 880

37,302, 8511,056,922, 012

744,728, 3041, 576,913,344

236, 027,311240,384, 766

1,209,484, 544

11,654,477, 077

5,382, 522, 870

343, 883,197243,934,212

76, 090, 231102,791, 61230,791.05733,124; 65555, 248, 05985,806, 280

971, 669,303

1, 206, 597, 555863, 654, 050

14 371 62374n, 464. 958

4, 793, 654, 940

407, 241, 387

8, 030, 984, 513

661, 437,063255,300

48,399, 836,883

6,860, 589, 7421, 002,390, 418

188, 045, 015483,069, 203

44, 829,9631,366,157,309

845, 839, 2041,710, 523,997

261,865, 414297, 530, 731

1,479,930,911

14, 538, 771,907

6,795,162,666

442, 243, 250299, 285, 81690,172, 408

118, 028, 66634, 230,83834.730, 33965, 740, 79694, 940, 204

1,179, 372, 317

1, 206, 597; 555863, 654, 050

14, 371, 623745, 464,958

6,210, 270,940

552, 266, 794

9, 592, 625,920

792,353,216255,300

60,575,638,510

Page 51: Statistics of Income 1922 - Internal Revenue Service

TABLE 2.—Capital stock tax returns (taxable)—Distribution by industrial groups—Continued

[Returns filed for 1923-July 1, 1922, to June 30, 1923]

Industrial groups

Agriculture:Fanning _ . .Related industries

Total._. -

Mining and quarrying:Coal _

Oil and gasQuarrying . _All other mining and quarrying

Total

Manufa oturing:

Textile products -Leather products _ _Rubber products _ --Lumber and wood productsPaper, pulp, and products.. _ _Printing and publishingChemicals and allied substances -- .Stone, clay, and glassMetal and metal products - - _ __All other manufacturing __......._

Total . . .

Fair value

Corporationsreporting parvalue shares

$676, S21,378568, 85f>, 880

1, 245, 677, 258

1, 873,192, 4951,332, 601, SOS2, 641, 460, 427

167, 925, 977780, 235, 584

6,795, 505, 991

3, 491, 835, 4061,385,243,1181,001,091,583

367,119,610913,631,090821, 579, 844797,186, 439

3, 630, 046, 495856,067, 043

9, 586, 048, 2002,907,446, 527

25, 757, 295, 355

768, 931, 223

Corporationsreporting

no par valueshares

$22, 415. 2448, V)2i», 966

31,345,210

33, 388,188220, 244,193111,854,166

7, 786, 357179,135, 789

552, 408, 693

300,128,486208, 058, 524

69, 072, 892105, 760,048

22, 693, 75354,029, 89465,158, 612

137,421,15733, 028, 241

593,136, 546288, 478, 537

1, 876, 966, 690

43, 433, 939

Corporationsreporting nocapital stock

value

$3,980,1412, 270, 201

6, 250, 342

17,411,3259,919,209

13,182, 2471,220,1083, 639, 838

45. 372, 727

30, 661, 69632, 068, 560

1,420, 6322, 413, 9359, 045, 5266,089, 2385, 912, 594

10, 759, 6554, 398,079

69, 794, 24522, 807, 365

195, 371, 525

9,101, 029

Aggregatefair value

$703, ?\ 0,7635S0, 050, 047

1, 283, 272, 810

1,923, 992, 0081, 562, 854, 9102, 766, 496, 840

176, 932, 442963,011,211

7, 393, 287,411

3, 822, 625, 5881, 625, 370. 2021,071,585,107

475. 293, 593945, 370, 369883,698,976868, 257, 645

3, 778, 227, 307893, 493, 363

10, 248, 978, 9913, 218, 732,429

27,829, 633, 570

821,466,191

Taxablefair value

$075, 0fil,7('». 1574, 730, 047

1, 250,097, 810

1,904, 477, 0081, 557,199, 9102, 747, 906, 840

171, 577, 442956, 696, 211

7, 337, 857, 411

3, 768, 475, 5831, 582, 810, 2021,002,635,107

472.913,593915, 420, 369873,943,976836, 472, 645

3,755, 867, 307876, 068, 363

10,182, 063, 9913,180, 847, 429

27, 508, 448, 570

786, 386,191

Tax

$ 6 7 5 <-.'.••>

574, 7 M0

1,250,6!^

1, 904,4771, 557, 2002, 747, 907

171,577956, 696

7, 337, 857

3, 768, 4761, 582, 8101, 062, 635

472, 944915,42C873, 944836,473

3,755, 868876, U08

10,182,0643, ISO, 847

27,508, 449

786,386

CDH

3oCO

ao

Page 52: Statistics of Income 1922 - Internal Revenue Service

Transportation of other public utilities:Steam railroads.Electric railroadsAil other railroads and combinationsWater transportationLocal transportation, cartage and storage—.Electric light and power companies.. . .Gas companies.__ _Telephone, telegraph, and radio companiesWater worksStorage companies -All other public utilities ...

4, 753, 351, 344440, 735, 472160. 721,7 72L(,.i. S.'JU. is!

•i 7. ."-!>'. fiti.)

1. IL'U-'C, 6'JS830, 500. 517

1, 400, 751, 5802!h, 010, 2;)7335, 922, 414

1,753,497,406

Tota l . 31

5,089, 5112, 495, 234

33, 322, 8611, 403, 398

21,420,115329, 779

19, 779, 920589, 997

21, 642, 74315,370, 719

121, 444, 327

241, 700, 3412, 275, 618

172, 6355, 526, 8761,061,9985, 724, 646

100, 261496,411548, 850834, 644

1, 667, 434

260,109, 614

5, 000,454,160,542,

50,1,156,

830,1,481,

219,358,

1, 770,

141,196506, 374894, 407702, 918013, mi201, 259936, 587027, 911155,144399, 801535, 559

12,024, 515,117

Trade . . -

Public service:Domestic service—hotels, etcAmusements, theaters, etc , _Business service I

S')"". ,*2 ,2i ! 405, 057,461 I 87,704,467 I 8,588,344,251

Education—colleges, museums, e tc .Onrntive—hospitals, asylums, etcLeer.1—lawyers, patent attorneys, etc..Engineering—architects, civil, etcAll other service.

. V0

4, 995,986,196452, 651, 374160,104,407535, 792,91843, 543, 961

1,147, 711, 259828,026, 587

1, 469,092,911213.085,144344, 714, 801

1, 762, 750, 559

11,953,460,117

8,238, 744, 251

21,52,

3,1,

f 40,

346. 021975, 4991J8.4O4169, 042661.19617R, 124156,084776, 601

7

3,1,

1,10,

508,;-,- i (

772,

v />

."< 1 .1 T 5 ,

7C0• ± ' . ' • • >

770"'1

(H;6' ' " ;K25109

470,310,107,32.W.\-t

113'

"°7M.i1S1T79

I'm

289

121350898956031IMSW,),i

179

446, 802, 421324,423,350100,691, 89830,084, 95632,928, 63141,975,19877,007, 955103,334,179

4,995,986452, 651160,104535, 79343, 544

1,147, 711828,027

1,469, 093213, 085344, 715

1, 762, 751

11,953, 460

8, 238, 744

446, 803324, 423100, 69230, 08532. 92941,97577, 008103, 334

ao

ioo

asi

Page 53: Statistics of Income 1922 - Internal Revenue Service

TABLE 3.—Capital stock tax returns (nontaxable)—Distribution by industrial groups

[Returns filed for 1923—July 1, 1922, to June 30, 1923]0 0

Industrial groups

Returns filed

Totalnumber

Report-ing parvalueshares

Report-ing no

parvalueshares

Report-ing nocapitalstockvalue

Fixedproperty

investments(real estate,

buildings, andequipment).

Long-term liabilities

Bonded debt Mortgages

Agriculture:FarmingRelated industries.

Total

Mining and quarrying:CoalMetal mining - _.Oil and gasQuarrying _All other mining and quarrying.

Total _.

Manufacturing:Food productsTextile productsLeather productsRubber productsLumber and wood productsPaper, pulp, and productsPrinting and publishing...Chemicals and allied substancesStone, clay, and glass.Metal and metal productsAll other manufacturing

Total

Construction

1,919362

2,281

9521,4402,313

3492,744

7,798

3,1111,687

361187960186

1,8411,827

6412,7852,411

15,997

2,872

1,786321

2,107

8281,2312,013

3172,111

6, 500

2,8671,569

342162898168

1,6851,664

5962,4942,161

14,606

2,662

12035

$103, 599, 06628,198, 262

$15, 217, 7844, 356, 487

155 131,797,328 19,574,271

10619724128

608

118 1,180

6632

8967

53641197

102

1788611165611

1039934

194148

455 936

180,635,156778,937,960143,148, 87620,016, 000

297,757,974

34, 281,86725,380, 459

7, 258, 8012,854, 209

27,819,386

1, 420, 495,966 97, 594, 722

155,485,01335,151,81315, 271,40115,415,31857,018, 21617,135,33416, 285,874

103,359,78228,983,870

174,228,14636,273,056

31,125,963315,100

9,033,8502, 746,9006, 584,9653,332, 5008,037,499

20, 729, 9356,338,928

21,952,5095,891, 741

654, 607,823 116,089, 890

978, 510, 322 11,608,989

$20, 398,155589,479

7,785,8982,058,0544,135,3631,045, 2584,180, 006

19, 204, 579

9, 709, 5152,914,242

659,176420, 593

4, 310, 9221,077, 5341,922,4403, 633, 9161, 598,808

11, 239, 9862, 555,503

40,042, 635

16, 802,048

03Hi

20,987,634 H

zn

Oo

fel

Page 54: Statistics of Income 1922 - Internal Revenue Service

Transportation and other public utilities:Steam railroads _ _ . .Electric railroadsAll other railroads and combinations _Water transportation ._ -Local transportation, cartage, and storageElectric light and power companies _____ _Gas companiesTelephone, telegraph, and radio companies ,Water works _Storage companiesAll other public utilities. .__

Total .__ _ _

Trade _ „

Public service:Domestic service—hotels, etcAmusements—theaters, etcBusiness service _ _ _ _ _ _ _ _ _Educational—colleges, museums, e cCurative—hospitals, asylums, etc....._.. - . _____„—_.,Legal—lawyers, patent attorneys, etc-_„„, .., .Engineering—architects civil etcAll other service .__-

Total _

Finance, banking, insurance, etc.:National banks _ _ ___ _ _ _ . ____Stale banksir'rivciie buiiiis 01 bs,!!^" ?i p iiT rus t companies or t rust ond saving's bark's . _ _ _ _ - - ,Stocks and bonds, loan, realtv holding, etc __ _

All other finance not included above ____

Total

Combinat ion, predominant industry not ascertainnbloConcerns in liquidation _ -Inact ive concerns - _ _ _ _ _ _ _Exempt corporations other than insurance companies

Grand total _ „_ _ __ __-..

906637183673S83856232

2,046643

1,337865

9, 261

16,610

1,2341, 7821,246

405367471712

3,500

7,777

2923820

17, 3391,106

511

19, 321

95613

21,5617,146

111,593

817489167554826786207

1,931556

1,237764

8, 334

15, 298

1,1671, 5811,076

344327429583

1,202

6,709

2923820

15, Ofin495426

16, 351

7789

6, 2792, 735

82, 368

321

34163255

209

100

373

2262621064

5620

242

4873

59

529

231

17722

2,107

861461585416723

110828092

827

939

4513910851343873

338

826

1, 78760846

2,441

1553

15,1054,389

27,118

1, 230, 789, 965468. 946, 98499, 243, 83979,849, 507

3. 549, 865112, 814, 22595, 071, 25621, 206, 29653, 079,81912, 518, 697

247, 520, 217

2,424, 590, 670

1,032, 231, 872

46, 515, 37235, 816, 494

1, 42J, 4714, 645,1731, 535, 847

590.1475,919,258

10, 348, 591

106, 792, 358

439, 4032, 554, 819

191 911101,321

954, 8S1, 309333,391.470

11,252,315

1, 302, 905, 548

35, 754, ?65191, 570

7,313 975242, 590, 851

8,337,782, 548

702, 904,161274, 223,10252, 968, 47138, 699, 222

75,00033,272, 33636. 688, 74012,004, 99525,108,9695,103, 423

136, 601, 278

1, 317, 629, 697

9, 074,131

18, 919, 3496, 522,802

311, 47245, 350

178,843200

65, 0321,888, 421

27, 931,469

22U, nij4, 423

"567,350"

221,011,773

9, 350, 544332, 000

2 H39 S585, 824, 267

1, 838, 371, 611

125, 730, 51415, 491, 8686, Gfil, 593

18, 216, 7761,157, 7981, 589, 362

173, 622769, 700794, 701

2, 486, 551515, 427, 575

688, 500,060

35, 255,938

9, 574, 74611, 243, 001

168, 3301,308, 537

298, 43325, 029

222, 6161, 540,943

24,441,635

57,000311,617787 500

7 203305, GG2, 725

1, 373, 650693,554

80S, 793, 249

8, 677, 758

100, 392 0003,756,380

1, 266,853, 916

s3

ioo

Page 55: Statistics of Income 1922 - Internal Revenue Service

TABLE 3.—Capital stock tax returns (nontaxable)—Distribution by industrial groups

[Returns filed for 1923—July 1, 1922, to June 30,1923]

-Continued oxO

Industrial groups

Capitalization—Corporations reporting par-value shares

Preferred CommonTotal par value(preferred and

common)

Fair value

Corporationsreportingpar-value

shares

Corporationsreporting no

par-valueshares

Corporationsreporting nocapital-stock

value

Aggregatefair value

Agriculture:FarmingRelated industries _.

Total

Mining and quarrying:CoaLMetal mining _.Oil and gasQuarrying.. _.All other mining and quarrying.

Total

Manufacturing:Food productsTextile productsLeather productsRubber products ILumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substances.Stone, clay, and glassMetal and metal productsAll other manufacturing

Total

Construction

$6, 705,9764, 723, 400

$112,549,92131, 299, 745

$119, 255,89736, 023,145

$12,173,1243, 072, 872

$111, 530335,133

$108,8262,300

] 1, 429, 376 143, 849, 666

3, 337, 88213, 917, 86511, 781,1366, 078, 84813, 863,104

95, 267,908699, 955, 938435, 867, 06735, 886, 366

993,177, 928

155, 279, 042

98,605, 790713, 873, 803447,648, 20341, 965, 214

1, 007, 041, 032

15, 245,996

15, 872, 07630, 758,1148,427,0214, 092, 53116, 870,051

446, 663 111, 126

704, 0898,850

2,939, 7064,62720,047

104, 245112,478362, 8318,695

173, 037

48,978,835 !, 260,155, 207 2, 309,134, 042 76, 019, 793 3, 677, 319 761, 286

39, 722,1007, 613, 2505, 251, 74511, 834, 5287, 414,4773, 613, 9707, 536, 502

43, 042, 2646,904,685

50, 597, 65013,152, 980

155,232,93545,128,12012, 734, 03225, 365, 94146, 560, 0129, 700, 285

30, 251, 790139, 798, 60430, 299, 726

241, 036,17593,141,954

194, 955, 03552, 741,37017,985, 77737, 200, 46953, 974,48913,314, 25537, 788, 292182, 840, 86837, 204,411

291, 633,825106, 294,934

17,310, 3906, 859, 291

754, 7461,384, 5865,648, 4163, 713,6245,016,9409,130, 2743, 650,407

11, 969, 5376,962, 750

188,447115, 2277,195

10, 59714, 7498,65076, 29567, 56318,910

1, 340,958169,474

2, 277, 316271, 26948,482

4, 072, 86545,6665,570

181, 35994,33732,944

256,1441,071,078

196, € ,151 829, 249, 574 1,025,933,725 72, 400,961 2, 018, 065 8,357,030

16, 723, 708 i,369 97, 550, 077 10, 583, 234 64, 016 177, 801

$12, 393,4803, 410, 305

15, 803,785

16,680,41030, 879,44211,729,5584,105,85317, 063,135

80,458,398

19, 776,1537,245,787

810, 4235,468, 0485,708,8313,727,8445, 274,5949,292,1743,702,26113,566,6398,203,302

82,776,056

10,825, 051

inH

o

3ooK

Page 56: Statistics of Income 1922 - Internal Revenue Service

Transportation and other public utilities:Steam railroadsElectric railroads _All other railroads and combinations-_ __Water transportation _Local transportation, cartage, and storageElectric light and power companiesGas companies _.Telephone, telegraph, and radio companiesWater worksStorage companies.._ _._All other public utilities

Total.

Trade .

Public service:Domestic service—hotels, etcAmusements—theaters, etc.Business serviceEducational—colleges, museums, e t c .Curative—-hospitals, asylums, etcLcgrsl—lawyers, patent attorneys, etc.Engineering—architects, civil, etcAll other service

Total.

Finance, banking, insurance, etc.:National banks 3,398,179etate banks . 26,275, ?UPrivate banks or banks n. p. d „ I. .___ ! 860, M4Trust comjian"'* •.»• t.r-.isr. nr.d savinss banks . . . . ! 0.121. 101Stocks and bonds, loan, realty holding, e t cInsurance companiesAll other finance not included above..

210, 639, 23571, 578, 460

3, 747, 25719,182, 380

168, 10217, 866, 4536, 544, 500

' 807, 0152, 503,1881, 306, 261

91, 797, 283

426,140,194

56,163, 752

4, 029, 0362, 583, 5951,231, 296

533, 885133, 020224, 800

6,213 0091, 42l) 284

16, 369, 925

1, 050, 395, 408421, 558, 834

86, 987, 69787, 003, 428

5. 485. 64682^ 179| 67856, 999, 95657, 074, 65543, 081, 20716,267, 750

277, 250,137

2,184, 284, 396

312,881, 237

23, 111, 41237,937, 82821, 274, 8814,484,1623, 076, 9894, 245, 716

83,641.46526, 825,496

1, 261, 034, 643493,137, 294

90, 734, 954106,185, 808

5, 653, 808100, 046,131

63, 544, 45657, 881, 67045, 584, 39517, 574, 011

369, 047,420

2, 610, 424, 590

369, 044, S

27,140,44840, 521,42322, 506,1775, 018, 0473, 210, 0094,470, 516

89, 854, 47428, 246,780

204, 597, 949 220, 967, 874

3, 398,17926, 275, 344

860, 844P, 124,494

45, 469, 3551, 303, 5554, 634, 8632, 098. 8642, 019, 7312, 040, 5777, 976, 3S44, 681, 2014, 554, 3073, 568, 6474, 534, 514

82, 881, 998

3,021

331,39,13,

074549921

6, 8251,118

89, 04915,147

'9, 704

49,935,422 | 739, 495

3, 027,2494, 537, 5522,124, 0821, 025, 801906, 568

2,143,1211, 262, 784

10, 883, 426

25,910, 583

348, 0341,989, 550

17, 0993, nijs. 204 I

24, 599184,472101,12716, 2177,3314,171

83, 67825, 965

447, 560

1, 508, 55310, 7305, 000

22, 27384, 07354, 82913,875

248,48822, 05766,40234,012

2, 070,292

1, 617,611

86,776122,14572, 50617, 70129, 40353, 89148,132596,420

Total

Combination, predominant industry not ascertainableConcerns in liquidationInactive concernsExempt corporations other than insurance companies

lU, 1 Jf), 142 i i, Odd, o7r, ,^'J

12,934, 047 ; 220,^21,4303,716,518 I 32,9'6,276 '

46, 980,9291, 314, 2854, 639,8632,452,2112,143,3532,109, 3277,990, 2594,936, 5144, 577, 4823, 724, 0984, 583, 673

85, 451,994

52, 292, 528

3,138,6244, 844,1692, 297,7151, 059, 719

943, 3022, 201,1831, 394, 594

11,505.811

1,026,974 j 27,385,117

233, J5>%4"730, 072, 794

*<\t>32, i743, 15'J, 6i8

356, 766, 707

13, 080, 264

101,389, 183 i32,335,826 |

1, 979, 71(. <>(>:: 2, 330, 477, 660 | 5h8. 187, Sll

< (7)

J, 177 I 2 V4 V 34

43,911, 37

T77, 51513,71

57, 0OS, &15l , T " , ( f . { )

. 4M1 978, «>,", U7b..KJ> -r4'», 0"-", (.05

Grand total _ _j 1, 276, 061,926 j 9,432,142,841 t 10,708,204,767

2, 01i, 10310,371

4,887, {) 1163, 418, 700

30, n,o

..", 294, t,3")

Iu2, 732

348, 0341,989, 550

17, 0993, 098, 204

327. 010. 5.2fiMM, 512, 013

3, 268,. 902

645, 250, 328

45, 358625, 015

991, 796, 583 30, 067, 340

1,158, 25412, 879,104

63, 556,845

2,153,09810, 371

6,091, 22376,922, 819

1, 085,420,768

5Q

o

Q

3oo

Page 57: Statistics of Income 1922 - Internal Revenue Service

52 STATISTICS OF INCOME

TABLE 4.—Capital stock tax returns—Distribution by size of capital stock fairvalue

[Returns filed for 1923—July 1, 1922, to June 30, 1923]

Size of capital stock fairvalue

Returns filed

Totalnum-ber

Tax-able

Nontax-able

Fair value

Reportedon taxable

returns

Reported onnontaxable

returns

Tax

No fair value reportedFair value under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000.$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000.$12,000 to $13,000 _$13,000 to $14,000

, $14,000 to $15,000 ._..$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000.$30,000 to $40,000$40,000 to $50,000.$50,000 to $60,000$60,000 to $70,000 _.$70,000 to $80,000$80,000 to $90,000.$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000......$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000-$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 to $10,000,000$10,000,000 to $20,000,000.-.$20,000,000 to $30,000,000__.$30,000,000 to $40,000,000...$40,000,000 to $50,000,000-..$50,000,000 to $60,000,000..-$60,000,000 to $70,000,000—.$70,000,000 to $80,000,000--$80,000,000 to $90,000,000—-$90,000,000 and over

59, 5737, 0848, 3988,4967,6987,C"10,0226, 5966,1865, 6885,4219, 8035,0505,6364, 54f4, 20621,37317,41915, 52222,19015, 50213,6769, 5917,7346,0725, 313

19,21810,40117, 020!

3, iru1,558

;49691147115178332717158

65

Total..

186,5156,1195,6265,3699, 6655,0155,5934,5034,172

21,19317, 26215, 38822,01415,39013,4989,4997,6716,0275, 262

18,98310, 2886,9405, 01r

6, 43'3, 9395, 698

3| 0531,5241, 62C

7704848944641487633

65

5730843981496698)661004816762521383543423418015'134176112178926345512351138073884874455329

12

366,690 255,097 111, 593

$3223, 387,47811, 380, 67420, 548, 04226, 263, 4"34,023, 63652,978,06441, 728,94846,116,91147, 972, 55651,257,082100, 562, 61457,861,06969,998, 23161,184,48160,817,945366, 413, 788386,065, 457419, 876, 069761,815,308689, 691,270740,460, 347620,499,657579, 827, 796515, 761, 910504,381.57"

2,320,936,3111, 791,079, 4661, 573,682,7061, 389, 868,1382,251,564,1931, 777,144, 8273, 504, 323, 5252, 448, 829,1453, 750, 845,0982, (173, 562, 8104, 862, 385, 5832, 673, 577,7652, 208, 122, 01"6, 220, 431, 9846,931,602,7513, 627, 885, 6081, 705,399, 7911,481,751,8321,467, 075, 5201,101, 704, 67"1,113,717,851670, 242, 041

12, 767, OSS, 013

$97, 83841,223, 74845,618,09047, 452, 99550, 764, 70399,157, 98357,461,21969,465, 52860, 620,96860,324,966363,293, 205382, 633,103416, 323,088755,810,992684,764, 789730,903,981614, 635,879575,124,527511,939,411499, 558, 744

2,292,839, 7531,771,708,8441,545,821,5481, 370, 168, 5762, 220,951, 5651, 755, 657, 2423, 459, 532, 7542, 410, 212, 9733, 687, 551,9742,625,100,1173,952, 578, 6532,635, 504,1382, 155, 950, 2586,112,167,6576,837, 688, 5523,554,690,3541,641,397, 5411,481,751,8321,467, 075, 5201,101, 704, 6771,113,717,851670, 242, 041

12,767,088,013

$3223,387,47811,380, 67420, 548,04226, 263, 47934,023, 63652,880,226

505, 200498,821519, 561492,379

1,404, 631399,850532, 703563, 513!492,979 i

3,120, 5833,432,3543, 553, 5816,004,316!4,926, 48119, 556,36615,863.7784, 703,2693,822,4994,822,82828,096, 55819,370,82227,861,15819,699, 56230, 612,62821,487, 58544, 790,77138, 616,17263,293,12448, 462, 693109,806, 93038,073, 62752,171, 759108, 264, 32793,916,19973,195,25464,002,250

75, 783, 696,958 74,698,276,1901,085,420,768

8, 64915, 02319, 32323,92050,83332,38641, 50138,10639, 465257, 328296, 323339,383645, 741607,815663, 414567,141536, 769481,804473, 249

2,197, 9251, 720, 2691,511,1221,315,0832,188, 7671,735,9623,431,0432, 396, 2533, 672. 2872, 617, 4803,944, 4492,631,6542,153, 5306, 107, 6986,835, 3663, 553, 9501,641,0181,481,5871,468,9401,101, 6201,113, 643

670, 20212, 766, 763

'3,422,791

Page 58: Statistics of Income 1922 - Internal Revenue Service

TABLE O.—Capital stock tax returns—Distribution by States and Territories

[Returns filed for 1923—July 1, 1922, to June 30, 1923]

States and Territories

Returns filed Capitalization—Corporations reportingpar value shares

Totalnum-ber

t-'Repor t"^ i n g n o

Par

valueshares

Report-ing nocapital-stockvalue

Preferred CommonTotal par

value (pre-ferred andcommon)

Fair value

Corporationsreporting parvalue shares

Corporations!

sharescapital

stock value

Aggregatefair value

Taxablefair value Tax

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelaware .._District of Columbia.Florida.GeorgiaHawaiiIdahoIllinoisIndianaIowa —.-_.._KansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth Dakota..

2,623128

1,6752,545

16, 6486,8555,328

9261,0174,1864,607

5441,930

22, 9619,6468,9984,8725,5044,8373,3163,913!

15, 232J11, 0609,8661,60913,1593,3535, 0891,113 i1,043!9,133;1. 029|

GO, 434!5, 194!2, 472'

2,539113

1,3332,417

14,640j5.840|4,774

721898

3,7154,491

5131,663

8, 6528 ;2734,609 i4,829|4,412!2, 905;3,197

13,42410,3548,9531,545

12, 5922,9194,618

799939

8,400929

53, 0294,89112,366'

15

824488461715

15

6597313fi!

1726

17461416441

78112153

26j249

52, 395

32

69!

334121

1, 925933!

11773

45410130

262j1,916)

92li689!245644408385542

1,194542'872]

57486'422!456;311;

78484i

951

5,010271|

$40, 088, 796i $261,752, 636332,8711 15,536.420

10,571,723) 536,680,26212, 527, 315 177, 785, 204

421,453, 488 3, 508,020,415115,157, 706! 1, 206.405.130144. 080, 9481165, 873, 506!

93, 662, 475!25,337,440|89,441,9881

5,401,8048,859,153

869, 284, 541308,112,0911339, 741,673271,410,659444, 742,193158,936,972290,05G, 942

1,227,384,1971 4, 377,816,126240,761,367i105,095, 810!173,408, 558

75, 544,72259,436, 775

169, 525,257217, 221,836876,196,460379, 952,414463,103, 513

5,980,855533, 663, 428

18,160,19666,991, 652

4, 344,46424, 615,844

344,643,717 . , , . ,3, 527,338 92, 779,115 96, 306,453!

3, 975, 583,195 13,928, 619, 006117, 904, 202, 201 1SO, 276, 592 510, 937, 049 591, 213, 6411

5,061,256' 67,319, 084 72, 380, 340!

JO, 239,861545,026, 604685,695, 711486,200,400560,298, 585538,291,366641,872,034

2, 508,833, 3551,412,800,1101,352, 398, 559

103,451, 5771, 737, 999,134

393,132, 672352.666,0011247, 788, 932!

67, 786, 998!

$301,841,432115, 869, 2911

547, 251, 985!190, 312, 519|

3,929,473,903:1,321,562,836!1. 013, 3G5, 489!

473,985,5971433,404,148!296,748,099;534,184,1811184, 338, 776{298, 916,095!

5, 605,200,323;1,161,001,228

650,122,414!S59,104, 269;561, 745,122;619, 735,360|707, 816, 623859, 093,870

3, 385,029,8151, 792, 752, 5241, 815, 502,072^

109,432,4322,271, 662, 562

411,292,868419, 657,653252,133, 396!

92, 402, 842!67,786,998! 92,402,8421,374,022,976! 1,718,666.693!

927791151 96306453s

$349,335,8134, 988, 750

106, 338,171190,454,117

3, 531, 906. 958737, 932, 337

1,127, 387, 555471, 757, 078296, 500, 998303, 724, 521579,990, 741243, 290,140145,920, 968

5, 629,794,478989,310,001687,133,186Q"9 661 82fil608; 352; 717724, 569,989413.311.895603! 688! 890l

3, 580, 365,8092, 258,126,4462,165, 769, 674

148, 532, 5331, 873,082,130

267, 805, 063391,834,19344,792,53l{111,082,836!

1, 911, 020, 93956,821, 987

', 555. 063, 414630, 911. 305|79,829,176!

$2,324,247 $875, 754[ $352, 535, 814

33,278, 267372, 605

51,982,33838, 644, 89899 927 659'7l! 684, 273;12,636,5912, 689, 092

27, 606,16610, 881, 751

1,216319,451, 82512,682,1083,395, 93312.495.045!8,839^ 6778, 611,7012, 957,116

48, 818, 352!215,100, 570|94,498, 639j12,915, 020,4,526,471

174, 951, 575737,820534, 686

1, 3436, 878, 7971

119,059,98512, 917j

1,731,175,608}1, 081, 533411,581!

, [790, 939i690, 5011972, 969;

37, 795, 5494,250,1568. 2S0. 3843,049; 3261, 507, 5325, 599, 573

937, 448138,141

7,254, 79857,416, 52323, 313, 224

" 7,932,2383.212. 6207,148,09710,940,8603, 337, 246

10, 034, 00042,127, 75537, 537,946

258, 064,481172,005

11,319, 6651,062, 7843, 574, 651

502, 0555, 639,1278,103, 895

376, 775

:8, 81612, 753

, ,5, 779, 689

140, 306, 939191, 799,691

3, 621, 684,845780,827,391

$340, 639,1801 $340, 6395, 279,112! 5,279

124, 733,498! 124,734178,100,874| 178,101

3, 529,175,029 3, 529,175755,134,888 755,135

1.157.905,598! 1, 058, 705, 6431 1,058,706546,490,677310,645,121312, 013,186608, 534,355254, 310,032153,176,982

6, 006,662,8261,025, 305, 333698,461,357925, 370,091624,340,491!744,122, 550419, 606, 257662, 541, 242

3, 837, 594,1342, 390,163,031

508,907,482304,690,031294,165,346574, 730,340247,791,642145,435,026

5,865,416,865968,733,488653,943,119900,696,074596, 369,4571710,191,082!395,258,443;638, 437, 380;

508,908304,690294,165574, 730247,792145,435

5,865,417968, 734653,943900, 696596, 360710,191395, 258638,437

3,754,814,483! 3,754,8152, 324, 553, 960 2,324, 554

2,436, 749, 775| 2,274, 700,275153, 231,009, 143,904,983

2,059, 353,370 1,988, 525, 735269, 605, 667| 255, 224,296395, 943, 530 366,199, 75645, 295,929 42,064,981123, 600, 760 111, 835,239

2,038,184, 819 1,977,767, 62457,211,679 52,816,948

177,148, 448 19, 463, 387,470 19,051,463,609 19,051,463632, 941, 654'81,903,510

607, 523,58269, 787,242

2,274, 700143,905

1,988, 526255, 224366,20042,065111,835

1,977,76852,817

607, 524>9,787 co

Page 59: Statistics of Income 1922 - Internal Revenue Service

TABLE 5.—Capital stock tax returns—Distribution by States and Territories—Continued

[Returns filed for 1923—July 1, 1922, to June 30, 1923]

Or

Returns filed

States and Territories!

Ohio.OklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermont _Virginia.WashingtonWest Virginia.WisconsinWyoming

Totalnum-ber

20,8415,1424,95921,2692,1654,1892,8524,9389,3733,2311,3144,97410,4594,84511,6501, 644

Total 366,690 329,143 6,763

gpvalue

i v a l u e

| shares

18,816i4, 7904,487|

18, 558'1,874!3,8852,6214, 522

2,767j1,13414, 730!

8,841!4, 574|

10, 5161

1,467j

7176210451102622337

i?37

Report-ing nocapital-stockvalue

Capitalization—Corporations reportingpar value shares Fair value

Preferred Common

Total parvalue (pre-ferred andcommon)

Corporationsreporting parvalue shares

Corporationsreporting no

par valueshares

Corpora-tions re-

porting nocapital

stock value

Aggregatefair value

1, 30S $1,160,444,300 i 95, 766,4621 53,201,

2,260 1,075,611,189' 58,19:],298 41,027,229; 4,701,3931453456!172j

,78, 989,72, 874,46, 521,14, 962.

177,422,

234| 88,2bU,964| 212,772,172 9.617,

30, 784

795 $2318 '770'742^ 5,968!

356|837787469245037641270930294423!

906,363,446^4,710, 551,'.««;'427, 110. -192|680, 451, 948! 6,316,241,476216, 364, 634105, 665,709440,403,002515, 694,372440, 680,386

94, 070, 638694,870. 509130,001,374720, 075, 245877, 872, 608255, 091, 529

OHO. SO1-.. 2'. 1812,318.281480. 312, 262

06, 063, 690374,435,4441258, 291, 990j110, 397, 546519, 392, 789588, 568,84 li487, 201, 631;

109, 032, 675'872,293, 150;207, 298, 650;808,365,1811000. 644,902264; 708, 952|

? 1,312, HOI), 594;632, 593, 753!S94,103,518!

8,108. 738,103;571,103, 9691299, 325, 668

91, 519, 5761464,328,20t>|

1, 676,445,934293, 594,171105, 680, 481968, 084, 881945, 365, 319842,106, 619

1,266. 791, 831!

122, 541,1231

$463, 347,71, 2'M,8. 700,

302,243,19, 539,

646,

~~~I6,"l6629,144,

487,987,

16, 525.5, 928,4, 630,73, iS-1,5,161,

GOr>!516i2248031354959

333712379950480!460472229583

$32, 762,7, U3S,1, 707,

38, 522,6, 74o,929,

2, ISO,4,096,6,113,1, 578,2, 242,18, 368,7, 773,3,713,

14, 224,

371 $4,3U2992208 8,196710i645859856 1,918108!567| 1,019!003 j392; 1,•197)

Taxablefair value

13,451, 863, 553157, 831, 979, 724j 71, 283, 843,277 70,825,441,914

SOS. 779, 570 $4,710, 926, 573404,511,735449, 504,114 8,597, 388, 5191

300, 902, 337,93,700,221

478, 585, 398711,704,5021 1,295, 660,468|108.910,539'002! 978, 9281959, C66, 708'850, 510, 0941354, 500, 455;128. 479, 9031

Tax

691, 949, 065 $4.683, 396, 292382, 685, 877 S272,439,213' 8,577, 626, 265^282,858,423;

80, 709, 782:454,484, 017;657,596,649 1,280, 706, 448;102,855, 384974,900,229915, 719,101824, 097, 695!301,155,6381 1,121,834, 3401

691.949683, 396382, 686272, 439577, 626282,85880, 770454,484657, 597280, 707102,855974,900915, 719824, 098301,156121,834

Q

oo

4,065, 761, 667 892, 493, 377 75, 783, 69G, 958 73,422, 791,190! 73,422,791

Page 60: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 55

FEDERAL ESTATE TAX RETTJ'NS

The adjoined tables were compiled from Federal e^irte tax returnsfiled during the calendar year ended Dec- xnhcv '.'d, 192, , .nd »vpresentreturns actually filed with the bureau during 'he per5 »J mentioned,as distinguished from the number of taxable c>- .1 e* or« ducting withinthe period (the return not being due until one \ M.- a iu r tlu* date "fdeath). The Federal estate tax lias 1M en imp*--, •<! Mr >n the t** -iisVroi!net estates of taxable size of persons dying on or v, r e; i ember \),1\)1 o.

In these tables the size of the net estate is Is*, ltd ir-io bli-ckscorresponding to the successive taxal)le blocks *is i\\ /j by the revenueact. The tax is not laid upon the properly K ?t iq a its Ira.isfer toothers. The transfer is the subject of The t i_\, no' rny • arl^'ularlegacy, devise, or distributive share, and the i> totionsiiip i-f ilie bene-ficiary to the decedent has no bearing upon i<i< lax li^bi'i-v or theextent thereof. The estate tax is not an in I- ritnnco t<.x. -M < u:;hpopularly referred to as such, the distinction b iiii^' that the ^ ' n t e Hxis imposed on an estate in its entirely. The ^.ross estate as reiiectedin these tables represents the estate of the de< ^deut within the usualmeaning of that term, together with certain it'»ms of proy viy spe-cifically included by statute, as in the case ot r*"isi\r3 mad,1 in con-templation of death or intended to take ^fi'eci . t or vitor de'-th. Thenet estate is the gross estate less the &um of niihcr^/eJ (3j < i.^tSons,including in the case of resident decedents a s:> c;r!c (xx 'inption of$50,000,cwhich does not apply in the cr se of r. r vd-aits.

The tables are based on the data disci \i H\ h\ (lie retuir.s as fil dbut not as determined upon investigation and VAU\\\. The Lw fcliowndoes not correspond with the actual roceip s :>f raxes (hit'iiij; theperiod for the reason that payment may he n r d o nt a i.'^cr oale thunthe filing of the return and for the further rc\i />r. ihJ liold investiga-tion and office audit may disclose deficiency 1 x.^ or excess pa\m. intswhich are not reflected in these tables.

Table A is based upon returns of resident decedents distributed bysize of net estates, showing form of property and nature of deductions.This table gives a detailed analysis showing the distribution of thegross estatelnto the several forms of wealth owned by the decedentsat the time of death or the several classifications included as taxabledescribed in the sequence of the form of return proscribed, ants alsothe distribution of the deductions according to the several classifica-tions entered in the returns under the provisions of ilie law.

Table B shows the aggregate of returns filed for estates of residentdecedents distributed by size of net estate and the average rate andaverage amount of tax in the several classes.

Table C shows the returns of nonresident decedents distributed bythe size of the net estate, the situs of which is in trie United States.

Table D is a simple and cumulative distribution by size of netestate for resident and nonresident decedents. This table combinesdata from Tables B and C for the purposes mentioned.

Table E is a vocational distribution by sex and size of net estate ofthe returns of resident decedents.

Table F is a distribution of the returns of resident decedents bysize of net estate, age, and sex, and single or married.

Table G distributes the returns of resident decedents by States andTerritories.

Page 61: Statistics of Income 1922 - Internal Revenue Service

56 STATISTICS OF INCOME

The number of returns filed for the period from September 9,1916, to December 31, 1923, is as follows:

Sept. 9,1916-Jan. 15,1922Jan. 15-Dec. 31, 1922Jan. 1-Dec. 31, 1923.._

Sept.9,1916-Jan. 15,1922Jan. 15-Dec. 31, 1922__.Jan. 1-Dec. 31,1923

Returns filed

Total

45,12613. 50814,150

Resi-dentdece-dents

42, 23012, 20313, 013

Nonresi-dentdece-dents

2,8961,3031,137

Gross estate

Total

$8, 893, 238, 7802,937, 409,1392, 522, 942,145

Net taxable estate

Total

$5, 509, 522, 2431,672, 847,1571,373,446, 054

Residentdecedents

$5, 407, 673, 5311, 620, 781, 0381, 347, 091,608

Nonresidentdecedents

$101,848, 71252,066,11926, 354, 446

Residentdecedents

$8, 785, 641, 8892, 879,372,1682, 494, 978,471

Nonresidentdecedents

$107, 596, 89158,036,97127, 963, 674

Tax

Total

$356, 516, 251118, 776, 54168, 784, 384

Residentdecedents

$351,138, 323115, 838, 95368, 090, 266

Nonresi-dent

decedents

$5, 377, 9282, 937, 588

694,118

Page 62: Statistics of Income 1922 - Internal Revenue Service

TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deductions[Returns filed from Jan. 1 to Dec. 31,1923]

00

Size of net estate subject to tax

Total

Number of returns., 13,013

No net estate

Gross estate under$50,000

923

Gross es ta te over$50,000

2,512

Under $50,000

5,302

$50,000 to $150,000

2,389

$150,000 to $250,000

725

Distribution Amount PerSent

Amount Percent

Amount Percent Amount Per

centAmount Per

centAmount Per

cent

M

o

§

ao

Form of property:Real estate $015,692,705 j 24.68 | $16,959,210 43.31 $83, 769,592

Investments in bonds and stocks-Federal Government bonds—

Wholly tax-exemptPartially tax-exempt. _.

State and municipal bonds, whollytax-exempt

All other bonds

Total bondsCapital stock of corporations.

Total bonds and stocks

Mortgages, notes, cash, etcInsurance _Jointly owned and other miscellaneous prop-

ertyTransfers made in contemplation of or in-

tended to take effect at or after 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 presentdecedent

Total gross estate-

26, 596, 78884, 249, 796

82, 550,768179, 742, 430

373,139, 782780,678, 644

1,153,818,426

1.073.38

3.317.20

96,2531,338,892

245, 566994,263

.243.42

.632.54

822,9884,873, 249

4,296,0998,491,348

36.86

.362.14

1.893.74

$165,649, 673 36.10 $115,472,185 | 27.92 $51,90S, 39rt

1,308,15617, 782, 532

5,035, 39525,190,145

.293/87

1.105.49

1, 388, 28717,211,312

5, 703, 72528, 956, 503

31.29

46.25

2, 674, 9744,437,357

6.8311.33

18, 483, 68437, 257, 680

8.1316.40

49, 316, 22884, 831,009

10.7518.48

53, 259,827105, 090, 999

7,112, 331 18.16 55, 741, 364 24.53 134,147,237 j 19. 23 158, 350,826

321,897, 20877, 280,338

197, 523, 665

61,458,528

13,001,087

54, 306, 514

2, 494,978,471

12.903.10

I

7.92

2.46

.52

2.17

7, 235, 281

2. 935, 581

3, 604, 097

1,109, 201

7,020

192, 557

18.487.50

9.21

2.83

.02

27,746,14813,408, 794

21,189, 255

4,152, 796

344, 653

12.215.90

9.32

1.83

.15

88, 748,35415, 634, 891

34, 641,417

13,118,951

991, 528

.49 20,906,026 9.20

19.343.41

7.55

2.86

.21

68, 925,12515, 989,101

29, 476, 469

11, 740, 927

2, 631, 015

5, 970, 243 1. 30 10,939, 727 2. 64

.344.16

1.387.00

916, 3949,083, 282

3,713,95320, 573, 578

12.8825.41

34, 287, 20770,477,925

38.29 104, 765,132

16.673.87

7.13

2.84

.64

31, 244, 6926,142,130

16, 772, 590

5,008, 877

790,925

3, 304,109

100. 00 39,155, 278 100.00 I 227,258,628 100.00 458,902,294 I 100.00 | 413,525,375 100.00 219, 936, 851

23. 60

.424.13

1.699.35

15.5932.04

47,63• • ;

14.212.79

7.63

2.28

1.50

100. 00

Page 63: Statistics of Income 1922 - Internal Revenue Service

Nature of deduction: 'Insurance exemptionFuneral and administrative expensesDebts, unpaid mortgages, etc_Property from an estate taxed within five

years; value at date of previous de-cedent's death

Charitable, public, and similar bequests, _Specific exemption _

Total deductions

Net taxable estateTotal taxAverage tax for taxable estates_Average rate of tax (per cent) _ _

39, 638, 20996,320, 212

295, 284, 741

55,915, 23073, 591, 785

650, 650,000

1,211,400,177

1,347,091,60868,090,266

5,2325.05

2,213,1,814,5,883,

182,275,

46,150,

768325900

421327000

"I"""" 1 10*i 84,

f?3

"~II""! 125*

299,050,601,

]-O

076,600

983230762

938000

10,096, 77118, 461, 86945, 982, 211

5. S70. 278 !8.904.092 I

:65. 100,000 '

9,000, 90915, 747, 98041, 763, 561

10.780.771S. 058. 815

11U,4o0,000

3, 287, 7818, 442, 798

19,713,4

3, 281, 23110, 329, 853

_36,250,000

56,519,741 | : 273.407,47* 04,415,221 ! 204.802.03fi 81,305, 071

-17,364,463 < — 46,148,851 j J 104.487.073 i : 208,723,339 ; 138,631,7801,073,343 • __! 3.003,316 | 2,708,214

3,7351.951.03 |

1,257 L1.44 L

Tfl

H

Page 64: Statistics of Income 1922 - Internal Revenue Service

TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deductions—Continued

[Returns filed from Jan. 1 to Dec. 31, 1923]

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 bondswholly tax exempt __

All other bonds

Total bondsCapital stock in corporations

Total bonds and stocks

Mortgages, notes, cash, etcInsuranceJointly owned and other miscellaneous

propertyTransfers made in contemplation of or

intended to take effect at or after deathPower of appointment or general power

of deed, made in contemplation ofdeath

Property from an estate taxed withinfive years, value at date of death ofpresent decedent

Total gross estate

$250,000 to$450,000

561

Amount

$53,032,112

2 084 04710,005,454

7,879,05722, 510,832

42,479,390100, 483,296

142,962,686

28 552,0158 731 924

15,439,344

7,958,030

2 433 855

4, 809, 742

263, 919, 708

Percent

20

3

28

1638

54

10

5

3

1.

09

7979

9953

1007

17

31

85

02

no

82

100.00

$450,000 to$750,000

301

Amount

$35, 878, 517

2,164 1068,444, 513

8,447,49920,655, 549

39, 711,66789,292,158

129, 003,825

19, 552, 0574 314 119

17, 749, 761

10,238, 992

2 477 426

1,612,071

220,826, 768

Percent

16. 25

.983.82

3.839.35

17 9840.44

58.42

8 851 95

8.04

4.64

1 12

.73

100.00

Size of net estate subject to tax

$750,000 to$1,000, 000

103

Amount

$20, 05S, 846

1 276,5143, 733,795

6. 775,71510, 5S7,335

22, 373,35946,326,331

68, 699,690

9, 213, 5591, 935, 523

8, 409, 720

1,451.442

1 0^7 564

2,494,701

113,331,045

Percent

17.70

1 133.29

5.989.34

19 7440.88

60.62

8.131 71

7.42

1.28

94

2.20

100.00

$1,000,000 to$1, 500, 000

93

Amount

$21,503,856

2, 093, 3584, 530, 551

6, 746, 93111,234, 525

24, 605,36568,467, 760

93,073,125

13,828,9692, 497,036

7, 925,157

3, 979, 308

1,807 336

3,247,491

147,862,278

Percent

14

1.

54

do

3.06

4.567. CO

16. 6446.

C2

Q1.

31

95

3560

5.36

2.69

1 29

2.

100

20

00

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

38

Amount

$10,344,874

2,129,0832, 723, 377

4, 545, 8368,412,663

17,810,95936,252,370

54,063. 329

4,180, 3403,413,966

6, 751,303

81,104

424,139

79,259,055

Percent

13.06

2.693.40

5.7410.60

22.4745.74

68. 21

5.274.31

8.52

.10

.53

100.00

$2,000,000 to$3,000,000

B0

Amount

$13,269,169

1,686, 5471, 909, 729

7, 644,4017,188, 409

18,429,08644,306,363

62, 735, 449

5, 984, 492803, 942

3,306,721

366,828

21,465

364,322

86, 852,388

Percent

15.28

1.942.20

8.808.28

21.2251.01

72.23

6.89.93

3.81

.42

.02

.42

100.00

$3,000,000 to$4, 000,000

18

Amount

$12, 542,533

1,1

5,4

1331

44

91,

974,664209,810

393,183721, 575

299,232500, 542

799,774

270,445058.015

7,283,186

1,628,238

41,386

76,623,577

Percent

16

2

37

581.58

7.046.16

1741

53

nl

3611

47

1038

9.51

2.12

05

100.00

H

Hu:i—•ow

OF

IN

a

Page 65: Statistics of Income 1922 - Internal Revenue Service

Nature of deductions:Funeral and administrative ex-

penses - -- _.__Debts, unpaid mortgages, etcProperty from an estate taxed with-

in five years; value at date of pre-vious decedent's death

Charitable, public, and similarbequests

Specific exemption _Total deductions

Net taxable estate...- . . .-Total tax _ . .Average tax for taxable estateAverage rate of tax (per cent)

3,554,031

8, 531, 67725, 679,313

5,777,155

6,388,40928,050,000

77,980, 585

185, 939.1234,909,109

8,7512.64

1, 825,900

7, 677,96817,486, 977

1, 529,534

4,279, 68515,050,000

47,850,064

172, 976, 7046,303,446

20,9423.64

775,224

3 998,92810,030, 868

2,440, 761

1,935,7115,150,000

24,329,492

89. 001, 5534,185,015

40,6324 70

610,386

5, 736, 88814, 743,090

2, 984,433

3, 699. 8494, 650,000

- - - - -

l 32,424,646

115,437,6327,033,483

75,029 16 09

359,106

3, 822,6365,019, 937

618 151

1.746,2461, TOO, 000

1.3.-166,076

.'••">. 792, 9794.SU,919

126,6297 31

288, 482

2, 673, 8127, 723,306

110,005

1,258,0161,500,000

13,553,621

73, 298, 7676. 730, 740

224, 3589.18

236,925

3,333, 745{>, 744,486

41 386

3,163,844900,000

14,420,386

62, 203,1916, 747,214

374, 84510 85

H>

anHWom

oo

Page 66: Statistics of Income 1922 - Internal Revenue Service

TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deductions—Continued[Returns filed from Jan. 1 to Dec. 31, 1923]

to

Number of returns._ .

Distribution

Form of property:Real estate

Investments in bonds and stocks—Federal Government bonds—

Wholly tax exempt—Partially tax exempt

State and municipal bondswholly tax exempt

All other bonds

Total bondsCapital stock in corporations.._

Total bonds and stocks

Mortgages, notes, cash, etcInsuranceJointly owned and other miscellaneous

propertyTransfers made in contemplation of or

intended to take effect at or afterdeath _

Power of appointment or general powerof deed, made in contemplation ofdeath

Property from an estate taxed withinfive years, value at date of death ofpresent decedent

Total gross estate-_ „ . .

Size of net estate subject to tax

$4,000,000 to$5,000,000

7

Amount

$2, 026, 798

243, 504589, 975

2, 627, 4892, 957, 547

6, 418, 51520, 805, 378

27, 223, 893

1,448, 573

4,053,376

198, 834

428, 300

35, 379, 774

Percent

5.73

.691.67

7.428.36

18.1458.81

76.95

4.09

11.46

.56

1.21

100. 00

$5,000,000 to$6,000,000

3

Amount

$2, 819, 670

183, 947255, 924

3, 872,178227, 985

4, 540, 0349, 501, 387

14, 041, 421

779, 776302, 534

1,388,162

19,331,563 '

Pol-ecat

14.59

.951.32

20.041. 18

23.4949.15

72.64

4.031.56

7.18

100. 00

$6,000,000 to$7,000,000

1

Amount

$4, 265. 742

206, 695

470, 690

677,385101, 263

778, 648

46,822

1,420, 076

6,511,238

Percent

65. 51

3. 17

7.23

10.401.56

11.96

.72

21.81

100. 00 '

$7,000,000 to$8,000,000

2

Amount

$4,165, 552

508, 396113,188

1,166, 5381,119, 748

2, 907, 8701, 802, 389

4, 710, 259

110, 739

7, 785, 746

425, 000

17,197, 296

Percent

24.22

2.96.66

6.786.51

16.9110.48

27.39

.64

45.28

2.47

100. 00

$8,000,000 to$9,000,000

2

Amount

$1,099,915

353, 98430, 269

5, 107, 6584, 031, 106

9,523,0175, 346, 795

14, 869. SI 2

3, 378, 724,

92,146

19, 440, 597

Percent

5.66

1.82. 16

26. 2720. 74

48.9927.50

76. 49

17.38

.47

100.00

$9,0Q0.000 to$10,000,000

2

Amount

$926, 065

2, 295. 435207, 249

1, 341. 4001. 857, 769

5, 701, 8533, 561, 714

9, 263. 567

800, 777

10, 037, 668

21, 028, 077

Percent

4.40

10.92.99

6.388.83

27.1216. 94

44.06

3.81

47.73

100. 00

$10,000,000 andover

1

Amount

$5, 071,125

1, 537,45531, 550

6, 640,13020, 835,928

27, 476, 058

850, 320112, 782

197,471

28, 636,631

Percent

17.71

5.37.11

23.1972.76

95.95

2.9739

.69

100.00

I <

HO

9ao

Page 67: Statistics of Income 1922 - Internal Revenue Service

Nature of deductions:Insurance exemptionFuneral and administrative ex-

penses .Debts unpaid mortgages etcProperty from an estate taxed

within five years; value at dateof previous decedent's death

Charitable, public, and similarboouests

Specific exemption.- __.

Total deductions.. _

Net taxable estateTotal taxAverage tax for taxable estateAverage rate of tax (per cent)

1, 356, 7551 764,667

275 000350, 000

3, 746, 422

31, 633, 3523 884,504

554, 92912.28

48, 943

970, 5251, 542,149

100, 000

25 000150, 000

2, 836, 617

16, 494, 9462, 223, 490

741,16313.48

110, 6585 318

26 538

50. 000

192, 514

6.318.774905, 255905, 255

14.33

ji

! 318 fiOOi 1 246 856

|! 100 000i 100,000

| j , 705,456

j

966.142! 1 123 206

75 000100,000

2,264,348

- ' 15,431,840 ! 17. 176.249! 2,369.368; 1,184,684] 15.35

2, 740, 7751,370,388

15. 96

140, 6831 803 004

100, 000

2,043,687

18 984. 3903, 139, 5661, 569, 783

16.54

40,000

1, 559, 9932, 426, 722

50,000

4,076,715

24, 559,9165,321, 4795,321,479

21.67

H

o

aog

Co

Page 68: Statistics of Income 1922 - Internal Revenue Service

64 STATISTICS OF INCOME

TABLE B.—Returns of resident decedents, distributed by size of net estate[Returns filed from Jan. 1 to Dec. 31, 1923]

Size of net estateNum-ber of

re-turns

Gross estate Deductions Net estate Tax Average tax

Aver-age

rate,percent

No net estate:Gross estate under

$50,000Gross estate over

$50,000_ __..Under $50,000$50,000 to $150,000-$150,000 to $250,009$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

923

2, 5125, '!02|2,339;

725!

561'301103933830is

$39,155,278

227, 258, 628458, 902, 294413, 525, 375219,936, 851263, 919, 708220, 826, 768113,331,045147, 862, 278|79, 259, 055j86, 852, 38876, 623, 57735, 379, 77419,331,5636,511,288

17, 197, 29619, 440, 59721,028,07728; 030, 631

$56, 519, 741

273,407,479354, 415, 221204,802,03681,305, 07177,980, 58547, 850, 06424, 329, 49232, 424, 04613, 466, 07613,553, 62114,420, 3863, 746, 4222, 836, 617

192, 5141, 765, 4562, 264, 3482,043,6874,070,715

-$17,364,463

- 46,148,104,487,208, 723,138, 631,185,939,172, 976,89, 001,115, 437,65, 792,73, 298,62, 203,31, 633,10,494,6, 318,15, 431,17,176,18,984,24, 559,

851073 $1,073, 343

.1.

339780123704553632979767191352 3,884,504946! 2,223,4907741 905, 25f840! 2,369,368 1249| 2,740,775 13901 3,139,566 1916| 5,321,479;5

3, 003, 316!2, 708, 2144, 909,1096,303, 4464,185,0457, 033, 4834,811,9196, 730, 7406, 747, 214

$202. 441,257.143, 735. 4718, 750. 64

20, 941. 68140, 631. 5075, 628. 85126, 629. 45224, 358. 00374, 845. 22554,929.14741,163. 33905, 255.00, 184, 684.00, 370, 387. 50, 569, 783. 00, 321, 479. 00

Total.. 13, 013 2, 4U4, 078, 471 1, 211, 400,177,1 1,347, oyi, 008 68, 000, 2G0| 5, 232. 48

1.031.441. 952.643.044.706.097.319.1810. 8512.2813.4814. 3315.3515.9616.5421.67

5.05

1 Net taxable estate.

TABLE C.—Returns of nonresident decedents, distributed by size of net estate

[Returns filed from Jan. 1 to Dec. 31,1923]

Size of net estate, the situsof which is in theUnited States

Under $50,000$50,000 to $150,000$150,000 to $250,000- . . . .$250,000 to $450,000$450,000 to $750,000 _$750,000 to $1,000,000$1,000,000 to $1,500,000$1 500 000 to $2,000,000$2,000,000 to $3,000,000$3 000 000 to $4 000 000$4 000,000 to $5,000,000$5,000,000 to $6,000,000$6 000,000 to $7,000,000$7,000,000 to $8,000,000$8 000 000 to $9 000 000$9 000,000 to $10,000,000$10 000 000 and over

Total

Numberof

returns

1, C4261166730

Grossestate

$7, 022,1455, 564, 1683, 301, 6302, 081, 4414, 409, 9662, 609, 8782, 974, 446

1,137 27,963, 674

Deductions Net estate

$375, 712249, 609186, 295

63, 630445,184161, 788127, 010

$6, 646, 4335, 314, 5593,115,3352,017,8113, 964, 7822, 448, 0902, 847, 436

|

1 _ . _ - -

1, 609, 228 26, 354, 446

Tax

$71, 39371,15667, 38949, 714

139, 387110,347184, 732

694,118

Averagetax

$68. 521,166. 494,211.818, 285. 68

19,912.4236, 782. 3392, 366. 00

610. 48

Averagerate

1.071.342.162.463.514.516.48

2.63

Page 69: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 65

TABLE D.—Simple and cumulative distribution by size of net estate—Aggregate res-ident and nonresident decedents

[Returns filed from Jan. 1 to Dec. 31, 1923]

Size of net estate

No net estate:Gross estate under $50,000-_Gross estate over $50,000

Under $50,000$50,000 to $150,000..$150,000 to $250,000$250,000 to $450,000 _$450,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000- ...$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $t,OOO,GOO.._$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 _

Returns

Simple distribution

Numberin each

class

9232, 5126, 3442,450

741567

LOO9538i>0IS

312

21

Per centof total

Cumulative dis-tribution

Numberunderhigherclass

Total. .1 14,150 100.00

9233, 4359,779

12,22912,9701V>37J3,8-l"i13,05114,04614,08414,11414,13214,13'J14, 14214, 14314,14514,14714,11914,150

Per centunderhigherclass

6.5224. 2769. 1086. 1191. 6595. 6697. 8498. 5999. 2699. 5399.74299. 87099. 92099.94199. 91899. (J(J390. 97899.1)93

100.00

Net estate

Simple distribution

Amount ineach class

$111,133,5062M,0;'.7,898141,717, 115187,956,934176,941,48691,449,643

118,285,06865, 792,97973,298,76762, 203,1.9131,633,35216, 494, 9466, 318, 774

15,431,84017,176, 24918,984,39024, 559, 916

1, 373,440,054

Per centof total

8.0915.5810. 3213. 69J2.886. 668.614.795. 344 522.311.20.461.131.251.381.79

100.00

Size of net estate

No net estate:Gross estate under $50,000Gross estate over $50,000

Under $50,000._ . _ . .$50,000 to $150,000 . _.$150,000 to $250,000$250,000 to $450,000.$450,000 to $750,000-.$750,000 to $1,000,000$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000-$3,000,000 to $4,000,000...$4,000,000 to $5,000,000...$5,000,000 to $6,000,000-$6,000,000 to $7,000,000 -$7,000,000 to $8,000,000-.$8,000,000 to $9,000,000$9,000,000 to $10,000,000.$10,000,000 and over

Total

Net estate

Cumulative distribution

Amount underhigher class

$111,133,50632,"., 171.404466, 918, 519654, 875, 453831, 816, 939923,266, 582

1,041,551,6501,107,344,6291,180, 643, 3961,242,846,5871, 274, 479, 9391,290,974,8851,297,293,6591,312,725,4991,329,901,7481 348,886,1381, 373, 446, 054

Per centunderhigherclass

8.0923.6733. 9947.6860. 5667. 2275.8380. 6285. 9690.4892. 7993.9994.4595. 5896. 8398.21

100.00

Tax

Simple distribution

Amount ineach class

$1,144,7363,074,4722,775, 6034, 958,8236, 442, 8334, 2%, 3927,218,2154,811,9196, 730, 7406,747,2143,884, 5042,223,490

905, 2552, 369, 3682,740,7753,139, 5665,321,479

68, 784, 384

Per centof total

1.664.474.047.219.376.24

10. 497.009.799.815.653.231.323.443.984.567.74

100.00

Cumulative distri-bution

Amountunder

higher class

$1,144,7364, 219,2086,994, 811

11,953,63418,396,46722,691,85929, 910,07434, 721,99341,452, 73348,199, 94752,084,45154, 307,94155,213,19657, 582, 56460, 323,33963, 462,90568, 784,384

Per centunderhigherclass

1.666.13

10.1717.3826.7532.9943.4850.4860.2770.0875.7378.9680.2883.7287.7092. 26

100.00

Page 70: Statistics of Income 1922 - Internal Revenue Service

TABLE E.—Vocational distribution by sex and size of net estate of the returns of resident decedents[Returns filed from Jan. 1 to Dec. 31, 1923]

O i

Vocation

Professional:Accountants, statisticians, actuaries, appraisers, etcActors artists and musiciansAuthors, editors, teachers, school officialsClergymenEngineers: Civil, mining, consulting, structural, etc.,

architectsInventorsLawyersMedical professions: Physicians, surgeons, oculists, den-

tists, metaphysical healers, nurses, etc ._ _. _Public service* Government and State officials

Nonprofessional:Agriculturists: Farmers, stock raisers, orchardistsBankersReal estate brokers" stock and bond brokers etcCapitalistsContractors and buildersCorporation officials: Presidents, managers, secretaries,

cashiers etcHousewivesLabor, technical: Railroad engineers, machinists, car-

penters, etc - . -_Lumbermen - ..«___ManufacturersMerchants: Storekeepers, jobbers, commission mer-

chants, proprietors of hotels, etc _Mine owners and operatorsPublishersSalesmen, agents, clerks, etcRetiredProfession or business not stated . .

Total

Grand total

M e n

98

5228

394

292

21G57

1, 3501(:73799280

966

927

1,1663736

1563,242

986

9,720

Women

11

1

8

52

912

24484

43

3115

2, 529

3,293

Size of net estate

No net estate

Gross under $50,000

Total

32

1

18

259

152

242

5142

216

9921

16276187

923

M e n

132

18

147

24

1

51

216

91

116

26166

727

Women

3

5

2

42

8

15121

196

Gross over $50,000

Total

2

154

158

42

43247876

21

169105

55

39

27884

44470658

2,512

Men

2

104

71

58

40

41847876

21

167

55

38

26684

44453210

1,906

W'omen

5

2

14

9

105

1

12

17448

606

Under $50,000

Total

35

2918

151

87

10127

61066

1173631

273244

42

106

47768

691,6011,366

5,302

M e n

35

2318

151

87

9827

58966

1113131

263

42

106

45468

691,541

344

3,902

Women

6

3

21

65

10244

23

601,022

1,400

$50,000 to $15

Total

21

104

91

66

4212

15336872516

21665

1357

1739

14.29640709

2,389

Men

21

104

91

66

4212

14836862416

210

1357

1739

1428

624201

1,784

Women

5

11

665

316

508

605

02

o

Q

og

Page 71: Statistics of Income 1922 - Internal Revenue Service

Professional:Accountants, statisticians, actuaries, appraisers,

etc _.Actors, artists, and musiciansAuthors, editors, teachers, school officialsClergymen _ - . -Engineers: Civil, mining, consulting, structural,

etc , architectsInventors , _ __LawyersMedical professions: Physicians, surgeons, ocu-

lists, dentists, metaphysical healers, nurses,etc

Public service: Government and State officials.Nonprofessional:

Agriculturists: Farmers, stock raisers, orchard-ists- _

Bankers -Real estate brokers; stock and bond brokers, etc _Capitalists _ __Contractors and buildersCorporation officials: Presidents, managers,

Housewives. .Labor, technical: Railroad engineers, machin-

ists, carpenters, etc „__LumbermenM anuf acturer sMerchants: Store keepers, jobbers, commission

merchants, proprietors of hotels, etcMine owners and operatorsPublishers _ __ .Salesmen agents, clerks, etcRetired _ _Profession or business not stated

Total

Size of net estate

$150,000 to $25

Total

214

49

33

103

27

25

4

9012

229

7514

159230

725

Men !

9

14

41

33

103

24

24

4

, 8

290

. 7514

15766

537

0,000

Women

$250,000 to $450,000

Total

. . . j _

s1

3

13

11

16

21

18

1

10512 X

21G4

188

l32

5352

121168

561

Men

3

11

16

18

1841

102

131

5352

11745

418

Women

3

I

38

1

4123

143

$450,000 to $750,000

Total Men Women

j

12

31

58

1743

33

230

25321

47100

301

12

31

48

1743

33

$750,000 to $1,000,000

Total

4

1

9

30

25

CO

CM

146 125 i 75

219 82

5442

239

9

81

1427

103

Men Women

11

4

5442

23

9

81

147

81

9

20

22

$1,000,000 to $1,

Total

1

Men

1

1

1

61

121

121

1834

93

1

1561

11

121

1814

71

500,000

Women

11

20

22

HQXfi

og

Page 72: Statistics of Income 1922 - Internal Revenue Service

TABLE E.—Vocational distribution by sex and size of net estate of the returns of resident decedents—Continued[Returns filed from Jan. 1 to Dec. 31, 1923] 00

Vocation

Professional:Accountants, statisticians, actuaries, appraisers,

etc

Size of net estate

$1,500,000 to $2,000,000 | $2,000,000 to $3,000,000I

Total Men Women Total

Actors, artists, and musicians, |Authors, editors, teachers, school officialsClergymenEngineers: Civil, mining, consulting, structural,

etc., architects.

I 1

Inventors .._Lawyers ._ _ _ _Medical professions: Physicians, surgeons, ocu-

lists, dentists, metaphysical healers, nurses,etc

Public service: Government and State officials.Nonprofessional:

Agriculturists: Farmers, stock raisers, orchard-ists

Bankers . . . . ..Real estate brokers: Stock and bond brokers,

etc...Capitalists _ .

1

Men

1 I . .!i

1 1

2 l

Contractors and builders.. . . . . . . i .Corporation officials: Presidents, managers,

secretaries, cashiers, etcHousewives.- __ .Labor, technical: Railroad engineers, machin-

ists, carpenters, etcLumbermen._.Manufacturers._ __ . .Merchants: Storekeepers, jobbers, commission

merchants, proprietors of hotels, etc .

10 10

!

1 j 1

Mine owners and operators. __ !..PublishersSalesmen, agents, clerks, etc

9

]1 1

Retired - i 5 5Profession or business not stated... _ _.

Total ---

13 j 3

38 27

10

11

1

1

1

1

11 1 1

6

3

41

f,

Women

$3,000,000 to $4,000,000

Total Men Women

21

9

2

3

41

48 | 2

24

9

i6 6

21

9

9

9

12

14

4

4

$4,000,000 to $5,000,000

Total Men Women

1

1

14

1

$5,000,000 to $6,000,000

Total

! 2I

1

1

3

4

4

1

3

Men

2

2

Women

1

1

xnH

HO

c

Page 73: Statistics of Income 1922 - Internal Revenue Service

Vocation

Size of net estate

$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 Men Women! Total

Professional:Accountants, statisticians, actuaries, appraisers,

etc.

Men IWomen Total Men Women Total Men Women! Total Men .Women

Actors, artists, and musiciansAuthors, editors, teachers, school officials _Clergymen _Engineers: Civil, mining, consulting, structural,

etc., architects __ _InventorsLawyersMedical professions: Physicians, surgeons, ocu- l

lists, dentists, metaphysical healers, nurses, !etc .

Public service: Government and State officials..Nonprofessional:

Agriculturists: Farmers, stock raisers, orchard-ists .

BankersReal estate brokers: Stock and bond brokers,

etc..

1 i o

3o

Capitalists _Contractors and buildersCorporation officials: Presidents, managers,

secretaries, cashiers, etcHousewives.Labor, technical: Railroad engineers, machin-

ists, carpenters, etcLumbermen-ManufacturersMerchants: Storekeepers, jobbers, commission

merchants, proprietors of hotels, etcMine owners and operators..Publishers..Salesmen, agents, clerks, etcRetiredProfession or business not stated-.

Total 1 I - .

Page 74: Statistics of Income 1922 - Internal Revenue Service

TABLE F.—Returns of resident decedents distributed by size of net estate, age, and sex, and single l or married[Returns filed from Jan. 1 to Dec. 31,1923]

Size of net estate

No net estate:Gross under $50,000Gross over $50,000

Under $50,000$50,000 to $150,000$150,000 to $250,000 .$250,000 to $450,000$450,000 to $750,000 .$750,000 to $1,000,000$1,000,000 to $1,500,000 .$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 to $6,000,000$6,000,000 to $7,000,000$7,000,000 to $8,000,000$8,000,000 to $9,000,000$9,000,000 to $10,000,000$10,000,000 and over

Total

Grand total

Sin-gle

4131,0092,3111,062

3232421304136161494

1

I2

5,614

Mar-ried

5101,5032,9911,327

402319171

62572216933

21

1

7,399

M e n

Sin-gle

255532

1,21559017713467222111961

1

3,041

Mar-ried

4721,3742,6871,194

3602841525950161582

Women

Sin-gle

158477

1,0964721461086319155533

1< • >

1. . . . . .

6,679

2

2, 573

Mar-ried

381293041334235193761111

720

Under 25

Total

Sin-gle

2523

1

Mar-ried

1

1

13 2

Men

Sin-gle

12

Mar-ried

1

o 11

1 i

Women

Sin- 'Mar-gie ried

131 — -

Total

Sin-gle

2131

i

S 2

j ]

5 7

Mar-ried

45o

511

Age

25 to 30

Men

Sin-gle

2

I16 7

Mar-ried

44

211

._ _

13

Women

Sin-gle

: : : : :

Mar-ried

111

!

30 to 40

Total

Sin-gle

624151222

Mar-ried

13644317944

Men

Sin-gle

5159921

i j

61

11

Mar-ried

10573611432

I1

156

• i

!

41 125

Women

Sin-gle

1963

. . . . .

Mar-ried

3776512

i

20 31

1 Single includes widows and widowers.

o

joogfed

Page 75: Statistics of Income 1922 - Internal Revenue Service

Size of net estate

No net estate:Gross under $50,000Gross over $50,000

Under $50,000$50,000 to $150,000$150,000 to $250,000$250,000 to $450,000$450,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000—$1,500,000 to $2,000,000 . .$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 to $6,000,000$6,000,000 to $7,000,000_._$7,000,000 to $8,000,000.$8,000,000 to $9,000,000..... .$9,000,000 to $10,000,000$10,000,000 and over

Total

Age

Total

Sin-gle

69179

41

1

Mar-ried

4217618799231510142

1

40 to 50

Men

Sin-gle

3338138441

1

m 560 110

Mar-ried

361541478118139121

462

Women

Sin-gle

81431

Mar-ried

6224018521

21

1

50 to 60

Total

Sin-gle

46113170832316

321

61 98 466

Mar-ried

99345469236805234111061

2

11

1,347

Men

Sin-gle

2866835017124121

Mar-ried

883194082166945321174

11

264 1,203

Women

Sin-gle

18478733

452

202

Mar-ried

112661201172

32

60 to 70

Total

Sin-gle

75231479206714925

7411

144 1,156

Mar-ried

12937486838511794542416451

2

2

2, 074

Men

Sin-gle

40134255122382715334

. . . .

642

Mar-ried

12234978334710688482314341

1

Women

Sin-gle

3597

2248433221044

1,890 514

Mar-ried

7258538

61211

1

184

70 to 80

Total

Sin-gle

105264700329103825315165762

Mar-ried

1232318513429790421417576

1

i

1,687

1

1,827

Men

Sin-gle

70130376179583925892541

. . . . .906

Married

1182067873199482391217476

1

1

1, 693

Women

Sin-gle

35134324150454328773221

Mar-ried

52564233832

1

!

781 134

Q

m

gfed

Page 76: Statistics of Income 1922 - Internal Revenue Service

TABLE F.—Returns of resident decedents distributed by size of net estate, age, and sex, and single or married—Continued[Returns filed ftom Jan. 1 to Dec. 31, 1923]

.Size of net estate

No net estate:Gross under $50,000- _ . . .Gross over $50,000

Under $50,000 .$50,000 to $150,000$150,000 to $250,000.. _$250,000 to $450,000$450,000 to $750,000$750,000 to $1,000,000 . . . .$1,000,000 to $1,500,000... _$1,500,000 to $2,000,000 .$2,000,000 to $3 000 000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 to $6,000,000_.$6,000,000 to $7,000,000..$7,000,000 to $8,000,000,.$8,000,000 to $9,000,000_.$9,000,000 to $10,000,000$10,000,000 and over

Total

Age

80 to 90

Total

Single

91170545259

786130675a91

ll

1,262

Mar-ried

4260

275136362914

43

1

608

Men

Single

5883

29513535351645331

Mar-ried

4156

261125332513743

11

Women

Single

3387

250124432614

22211

| ;

1

674

I

570

1

588

Mar-ried

14

1411341

38

90 and over

Total

Single

182086461210

1

Mar-ried

55

2282

4

2

1

Men

Single

12104027

7

1

Mar-ried

44

2182

2

Women

Single

610461953

1 .

1

194 51 104

145

1

90

Mar-ried

111

3

6i

No age given

Total

Single

521342421062515g84

1

. . . .

1

597

Mar-ried

5224327310137349341x

758

Men

Single

3158

11551129242

i

285

Mar-ried

48225242853327834

1

676

Women

Single

2176

12755136

42

1

1

312

Mar-ried

4183116471

1

82

w1-3

o

aogd

Page 77: Statistics of Income 1922 - Internal Revenue Service

TABLE G.—Returns of resident decedents, distributed by States and Territories

[Returns filed from Jan. 1 to Dec. 31,1923]

States and Territories

Totalnumber

ofreturns

Alabama _Arizona _._Arkansas _CaliforniaColorado...Connecticut- __DelawareFlorida. _GeorgiaHawaii-- .Idaho _Illinois . - . .IndianaIowaKansas „Kentucky . .LouisianaMaineMaryland, including District of Co-

lumbia .MassachusettsMichiganMinnesotaMississippi...MissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth Carolina _ _North DakotaOhioOklahomaOregonPennsylvaniaRhode Island

932344

656125284

2091

1568

121,242

27677232715711673

285662315208104317

23316

890

56910

1,76213158

7134277

1,177107

Aggregategross estate

Estates subject to tax

Number

$13,253,4443, 872,9436, 700, 356

126,986, 08216, 538, 53960,192, 212

2,637,13619, 687, 22321,992, 558

2, 288, 7242, 588, 568

215, 259, 54539, 238, 34676,975, 29029,917, 81024, 682, 31421, 760, 50912,444,880 |

55,428, 534 |145,926,985

74, 515,91237,458, 70512, 526, 49758, 471, 308

3, 453, 04730,130, 828

537, 50010,314,427

120, 254, 8791,095, 437

536,767,71619, 021, 3955,800, 569

114,216,5578, 255, 2179,477, 543

282, 545,62727,447, 265

1933

50976

215177387

74

8962054762081177759

24064725116163

25212

2323

70461

51,435

9844

5003251

902

Gross estate Deductions

$11,075,9323, 640, 6895, 718, 806

116,435,83713, 220, 67055, 093, 9182, 381, 79718,192, 88817,177, 7892,175, 9282,034, 898

192, 757, 00634, 351, 43856,185, 01623,197, 62322, 090, 71918.734,624 |11,278,724 i

51,070,381 !130, 857, 72670,055,31333,517,636 !8,898,913 I51,939,640 |2,639,458 !24,966, 860

256,1998,833, 746

112,911,833736,194

503,105, 65215,081, 4144, 911, 452

98, 225,1817, 577, 5147, 786,957

262,169, 77825,445, 887

$5, 623, 281, 663, 5392, 670, 285

47, 277, 2036, 529, 324

21, 545, 5311,152,1487, 577,1257,162,956621, 337304,177

79, 355, 44217,023, 22331,768, 56113,109, 7588,195,3517, 312, 7014, 636, 787

22,285, 52816, 946, 71621, 852, 83614, 742. 9284, 902, 84022,102, 9631,172,11714,106, 960

195, 7534, 872, 74242,076,878

369, 533169, 327, 0827, 339, 5163,056, 479

42, 940, 9314,125, 7343, 742, 97491,477,0927, 374, 566

Estates not subject to tax

Net estatesubject to tax

$5, 452, 6521, 977,1503, 048, 52169,158,6346, 691, 346

33, 548,3871, 229, 649

10, 615, 76310,014, 8331, 554, 5911, 730, 721

113, 401, 56417, 328, 21524,416, 45510, 087, 86513, 895, 36811,421,9236, 641, 937

29, 384, 85383. 911.01048, 202,47718, 774, 7083,996,073

29, 836,6771,467,341

10, 859, 90060, 446

3, 961, 00470, 834, 955

366, 661333,778, 5707, 741, 8981,854, 973

55, 284, 2503, 451, 7804, 043,983

170, 692, 68618, 071, 321

Tax

$104, 74163,18566, 335

2, 606, 347203,153

1,400, 03326, 787489,487249, 30845, 631113,841

5, 853, 862497,445485, 327202, 342438, 781475, 797188,522

877, 2843, 206, 2633, 648, 750

765, 08776,834

954, 94249,835244, 996

60469, 844

3, 233,9585,687

24,365, 380179, 49529, 356

1,635,47397, 487114,816

9,879, 626863, 635

Number

24411147496931869

834671296119403914

451156447416511845201085

3273314213102627523

Gross estate

$2,177,512232, 254981, 550

10, 550, 2453, 317, 8695, 098, 294

255, 3391,494,3354,814, 769112,796553,670

22, 502, 5394,886, 90820, 790, 2746, 720,1872, 591, 5953,025, 8851,166,156

3,758,15315, 069, 2594, 460, 5993, 941, 0693, 627, 5846, 531, 668813, 589

5,163,968281, 301

1,480, 6817, 343, 046359, 243

33, 662, 0643,939,981889,117

15, 991,376677, 703

1, 690, 58620, 375,8492,001,378

Deductions

$2, 788, 727300, 994

1,192,36413,159, 4674, 030, 080 -n6, 242, 554 £328,287 3

1, 767,816 i-g5, 886, 270 £143,244 2727,048 P

28, 032, 035 O6,075, 573 m

26,191, 852 «-.8,436,495 M3,136, 3984,080, 776 S1,423, 225 Z

4, 554, 716 C>17, 457, 736 g5,431.446 ft4, 827, 6104. 478. 355S, 242, 2461,185, 2496,110, 342404, 427

1, 840, 3258,932, 941664,197

40, 789, 4754, 698, 7331, 096, 57519,099, 754

811, 3952,146, 27025,196, 601 -2,449,110 r..

Page 78: Statistics of Income 1922 - Internal Revenue Service

TABLE G.—Returns of residents, distributed by States and Territories—Continued

[Returns filed from Jan. 1 to Dec. 31, 1923]

States and Territories

South Carolina.South Dakota..TennesseeTexas...Utah_...VermontVirginiaWashingtonWest Virginia..WisconsinWyoming

Total

Totalnumber

ofreturns

Aggregategross estate

1321503131149155946929329

$26, 085, 46911,094,31823,027, 55653, 410, 6551,984, 4227,125, 540

37, 508, 61613, 792, 09413,977,69551, 705, 9234, 603, 756

13, 013 !, 494, 978, 471

Estates subject to tax

Number

7986

104220

720

124C663

20712

9,578

Gross estate

$13,289,9398, 524, 393

19, 556, 99545,822,111

1,811,9804,696, 273

32,895, 95712, 223, 41813,693, 39845,665, 738

3, 052, 327

Deductions

$7, 633, 7845, 493,1958, 525, 869

22, 662, 200534, 824

2,298, 79914, 727, 5165, 252,1956, 534,11517, 619, 4551, 650,109

Net estatesubject to tax

$5,656,1553,031,198

11,031,12623,159, 911

1, 277,1562, 397,474

18,168, 4416, 971, 2237,159, 283

28, 046, 2831,402, 218

Tax

$134, 56544,679

276,151919, 839

40, 29063, 310

911,108197, 697286, 666

1, 364,47041,215

2,228,564,565 j il, 472, 95 1,347,091,608 68,090,266

Estates not subject to tax

Number

1904646934

293128

6

3,435

Gross estate Deductions

$12,795, 5302, 569,9253,470, 5617, 588, 544

172,4422, 429, 2674, 612,6591, 568, 676

284,2976,040,1851,551,429

$17, 407, 7203,364, 0594,205, 9349,689, 946

528, 6303,058,8515,606,4142, 214,162

405, 4827, 309, 2921,776,022

266, 413,906 329,927, 220

Ul

a

5oc

Tables exhibiting the distribution of income in the United States, in each State and Territory, and by size ofnet income and industrial divisions are continued in the following pages.

Kespectfully, D. EL BLAIR,

Commissioner of Internal Revenue,December 22, 1924:

A. W. MELLON,

Secretary of the Treasury.

Page 79: Statistics of Income 1922 - Internal Revenue Service

BASIC TABLES

10503 °—25f 6 75

Page 80: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 77

TABLE 1.—Personal returns—Distribution of income, by States, for the UnitedStates; showing the number of returns, net income, tax, and relative percentages

[Income returned for the calendar year ended Dec 31, 1922]

States and Territories

AlabamaAlaska1 . .Arizona..ArkansasCaliforniaColoradoConnecticut.DelawareDistrict of Columbia..FloridaGeorgiaHawaii ._IdahoIllinoisIndiana _IowaKansasKentuckyLouisiana.MaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontana _NebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth Carolina..North Dakota..Ohio.OklahomaOregonPennsylvania...Rhode Island...South Carolina.South Dakota. .TennesseeTexas...U t a h . . . .VermontVirginiaWashingtonWest Virginia..WisconsinWyoming

Total.

Returns Net income

Number

43,612

20, 07932, 072

420,92367, 463128, 43117,14177,92341, 53169,98811, 59723, 369614,449153, 469133,87086, 91569, (56666, 97243,041110,896397, 241267,953122, 88526, 8971*3, 72838, 04467, 5039,72331, 787301,83411, 553

., 102, 74858, 00918, 750

361,98872, 06361, 879

587, 77050, 07626, 83021, 46563, 555186, 86527, 32517, 90171. 523123,21669, 501160,51921, 943

6, 787, 481

Per cent Iof total Amount

0.64 $126,908,473

.30

.476.20.99

1. 89.25

1.15.61

1.03.17.34

9.052.261.941.281.03.99.63

1. 635.853.951.81.40

2.56.56

1.00.14.47

4.45.17

16. 25.86.28

5. 381. 06.91

8.66.74.40.32.94

2.75.40.26

1.051.821.022.37.32

100. 00

48,459, 73895, 625, 678

1, 357, 524, 521184, 572,407401, 720,143

53,981,068231, 328,739132, 047, 020199,432, 53137,122, 69651,166, 793

1,927,637,451426,365,818359, 562,822211,061,984200,048,892203, 664, 606129,857, 441386,830, 235

1, 237,893, 477796,411,946348,740, 625

76.981, 743526, 387, 65883,903,851

177, 969,19322, 397,46085, 577, 058

1, 032, 262, 37528.982, 814

4,110,588,989171,929, 259

43, 767, 0891,138,934,714

217, 555, 604161, 226, 232

2,005, 570, 020171,409,66972,755, 77048,949, 551

190,723,937545, 901, 57667,744, 65351, 653,367

207, 277, 342300,523,342196, 777, 359401, 670,05848,826, 743

21, 336, 212, 530

Per centof total

Prior yearloss deduc-tion from

net incomefor net tax-able income

0.59

.23

.456.36.87

1.88.25

1.08.62.93.17.24

9.042.001.69.99.94.95.61

1.815.803.731.63.36

2.47.39.83.11.40

4.84.14

19.27.81.21

5.341.02.76

9.40.80.34.23.89

2. 56.32.24.97

1.41.92

1. 88.23

100. 00

$225,088

49,89769, 780

3,041, 465296, 394405,044

14, 763160,930389,428105, 292

116,1774,118, 681

358, 792130. 347

89, 836173,123

1,486, 63174, 067

1, 020, 2751, 754,5561,463,221

202,1551,094,119

703, 29532, 362

255, 98025, 4&525,856

980, 279195, 750

16,350, 075525, 889

4,7601, 686, 267

90, 950117,129

4, 583,19062,47271,144

7,914447,633905, 271

18,38359,948

809,470

221, 0191,668

45, 220,859

* Alaska included in Washington

Page 81: Statistics of Income 1922 - Internal Revenue Service

78 STATISTICS OF INCOME

TABLE 1.—Personal returns—Distribution of income, by States, for the UnitedStates; showing the number of returns, net income, tax, and relative percent-ages—Continued

States and Territories

Exemption from normal tax

Personalexemption Dividends

Interest onGovernmentobligations

not whollyexempt from

tax

Capital netgain from

sale of assetsheld for

more thantwo years

Exemptionfrom normal

tax inexcess of

net income

AlabamaAlaska * _.ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia..Florida.Georgia ..HawaiiIdahoIllinois _.IndianaIowaKansasKentuckyLouisianaMaineMaryland.M assachusetts.MichiganMinnesota....MississippiMissouri.MontanaNebraskaNevadaNew HampshireNew Jersey...New MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahoma.OregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest Virginia ;WisconsinWyoming

Total..

$105,943, 212 $7,633, 938 $121, 240 $27, 730

45,497,13976, 729, 383910, 431,852146,211,533276,163, 70939, 378, 601156,959,12796, 978,886168, 307,44028, 635, 61754, 889,036

1, 265, 585,177348, 267,046318,454,147204, 638, 525152, 221,835150, 783,10595,390, 769233, 075, 395800, 263, 582566, 014, 299266, 802,10364,996,968355, 730, 57983, 881, 591156,370, 66919,696, 52065, 363,475666, 970,02326, 360,222

2,307, 670,168147,338,86243, 850,754799,548, 203170, 373, 067133, 342,127

1, 293, 894,149104, 512,97365, 212, 23548,470,860148, 692, 628421, 315, 49565,310,00637, 821, 279162, 621, 297253,331,485160, 895,389342, 694, 53148,074,177

2,357, 8626, 244, 617

131,363,45619, 388, 48871,500,85814,490,09519, 677, 27114,884, 03216,038, 6926,342,1462,020, 687

208,956,99136,951, 64825,825,57712,029,91321,387,65218,006,98016, 482,32345,755, 562213,178,327112,287,33240,816,4625,568,19667,395,1274,281,43510,662,122

884,81614, 583, 783117, 256, 0241,773,974

652, 727, 21622,458,3041,779,183

170,617, 29712,175,96713,372,802

281,932, 60134,978, 7626,412,9772,282,80917,179, 56636,961,5015,062,3237,938,97923,728,64519,788,04526,048, 80840,871,9561, 874,954

43, 61071, 354

1, 512, 605248,136695,086107, 446375,885205, 242143, 60771,1257,471

2,490,349502, 658214,531193,889343, 770277, 523112,483612,184

1,981, 927835, 376406,06671,175

902, 51147, 809111, 50719, 274109,616

1, 362, 75227,807

10,511, 294184,64624,146

1,610,995214,070238, 420

4, 266, 472268,70673,12936,022134,688552,79664,89847, 788301,308358, 270490,157344,98939,826

169,3461,192, 545

12, 075, 9605, 754,3592, 528,437

97, 9981,225,927962,971561,468774,195

25,879, 5371, 366, 359746,300238,015780, 658

1,318,4341,664, 2492, 638, 31110,167,93514, 363, 7551,432, 730164,394

2,323,887325

125,468

210,06918, 733, 438

13,16781,861, 8011,048,065

3,96810, 616, 2256,887,406

188, 74025,802,265

966,728

20,7601,396, 2257, 528,494310,381382,355429,101220, 617

1,302, 6102,739,761

4,114

$21, 818, 975

14, 701,961, 250 2, 664, 219,081 33,988,634 249, 247, 583

11, 274, 80216, 203, 615142,864,12731,148,15354,062,72610,700, 75420,844,93919,008,31036,408, 5427,611,97915, 609,432

211,118, 53065,839,63661,222,98051, 775, 78128, 747,25830,394, 29318, 749,19731,850,867153,182,175113,181, 71544, 324,00614,936,05067, 682, 81920, 536, 67134, 098, 9303, 708,75815,053, 64798,073, 2395, 748, 096

402,169, 66033,453, 63510, 797,309

140, 719,89936,887, 54327,266,306225,268,53619,532,08115, 681,16712,204,81230, 468,14682,157,13016,033,8537, 571,07732, 415,11751,882,25237, 670, 76187, 358,82212, 767,958

2, 740, 087, 066

1 Alaska included in Washington.

Page 82: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 79

TABLE 1.-—Personal returns—Distribution of income, by States, for the UnitedStates; showing the number of returns, net income, tax, and relative percent-ages—Continued

States and TerritoriesNet incomesubject tonormal tax

Normal tax SurtaxTax on

capital netgain 12Jper cent

Total tax

Amount Per centof total

AlabamaAlaskaJ

ArizonaArkansasCalifornia _..ColoradoConnecticutDelawareDistrict of C olumbiaFloridaGeorgiaHawaii. _-IdahoIllinois.IndianaIowa. __KansasKentucky _Louisiana .Maine .-MarylandMassachusettsMichigan _Minnesota.MississippiMissouriMontanaNebraskaNevadaNew HampshireNew Jersey.New MexicoNew YorkNorth CarolinaNorth Dakota.Ohio _.Oklahoma...OregonPennsylvania .._Rhode IslandSouth CarolinaSouth DakotaTennesseeTexas ._UtahVermont iVirginia |Washington _JWest Virginia.-. |Wisconsin {Wyoming.

$34, 776, 240 $1,849,477 $1,038,226 $4, 595 $2,892, 298

11,616,68627,521,614441,963,31043, 821, 650104, 489, 73510, 592, 91973, 774, 53837, 634, 77150, 684, 5748, 911, 5929, 742, 854

631, 725, 246104, 758, 95175,414, 90045, 647, 58753, 889,11262,186, 22634, 882, 747135, 579, 375363, 729, 325214, 629, 67883,405,11520, 022, 941167, 015, 07816,197, 00044, 542, 3775, 480,113

20, 337, 906325,033, 0986, 359, 990

1,443,638,09533, 827,1288, 901, 587

295, 575, 62664, 701, 68741,233,320620, 359, 87950,152, 10916, 667, 45210,335,99853, 341, 343160,795,14913, 012, 51512, 974, 09552, 612,10877,897, 70745, 512, 557102,156, 62411, 599, 962

Total.

536, 3621,467,757

24,107, 2022, 287, 9745, 623, 771646,880

3,982, 6102,011,4452, 654, 598488, 258408,970

34, 673, 7055, 512, 5983, 652, 9172, 322, 5602, 790, 5883, 271, 4911, 786, 8957, 570, 224

21,175, 63611, 412, 4294,479,1311, 090, 7657,987, 667746, 090

2,190, 511236, 008

1, 051, 48717,597,025

299, 52688. 921, 9301,907,811394, 851

16, 243, 8353,551,6482,081,162

35, 365, 3302, 895, 343843, 364467, 905

2,879, 0848,275, 235641, 248664, 509

2, 738, 2053, 589,4912, 345, 9705,144, 153546, 209

6, 381, 662,189 j 355, 409, 840

129, 760701,117

18,177, 5621,852, 4967,199, 2751,175, 6074, 202, 6101, 927, 2011,831, 253802,99669, 736

39, 315,4303,900, 5341,717,110894, 682

1, 799, 6761, 942, 0071, 905, 0227,468,195

35, 334, 92421, 748,8854, 763, 473692,372

7, 689, 996283, 064959, 2762?, 724

1, 054. 12521, 043, 630

82. 578174,808,6102, 876, 235

57,87221, 718, 2702, 000, 9992,133,387

54, 996, 8666,336,511424, 94178,188

1,846, 4294,910,470

273, 408859, 583

2,129, 0391, 533, 7042, 092, 8313, 637, 587

140, 339

474,581, 111

20, 904145, 535

1,494,168729, 085307, 51611,225151,367121, 21371, 91896,144

3, 207, 272165, 37996, 37028,85586, 540140, 076204, 975325, 346

1, 270, 6341, 803, 689176, 69720, 495

295, 04341

15, 646

27, 7192, 341,961

1, 64610, 229, 539

124, 565496

1, 348, 301861,68925, 240

3,211,363119, 726

2,595177, 099933, 95041, 27349,46352,24125, 282155, 852345,115

514

687, 0262, 314,409

43, 778, 9324,869, 55513,130, 5621,833, 7128, 336, 5874, 059, 8594, 557, 7691,387, 398478, 706

77,196, 4079, 578, 5115,466, 3973,246, 0974, 676, 8045, 353, 5743,896,89215,363, 76557, 781,19434, 965, 0039,419, 3011,803. 63215, 972, 7061, 029,1953,165, 433

258, 7322,133, 63140,982,616

383, 750273,960, 0794, 908, 611453, 219

39, 310, 4066, 414, 3364, 239, 789

93, 573, 5599,351,5801,268,305548, 688

4,902, 61214,119, 655

955,9291, 573, 5554,919,4855,148,4774, 594, 6539,126,855

687, 062

0.34

31, 066,357 861,057, 308

.275.08.571.52.21.97.47.53. 16.068.971.11.63.38.54.62.451.786.714.061.09.211.86.12.37

.254.76.04

31.82.57.054. 57.74.49

10.871.09.15.06.571.65.11.18.57.60.531.06.08

100.00

1 Alaska included in Washington.

Page 83: Statistics of Income 1922 - Internal Revenue Service

80 STATISTICS OF INCOME

TABLE 2.—Personal returns—Distribution, by income classes, for the United States;showing the number of returns, net income, personal exemption, dividends, taxpaid, and percentages

[Income returned for the calendar year ended Dec. 31,1922]

Income class

U n d e r $1,000 1

Under $1,000$1,000 to $2,000 l

$1,000 to $2,000_._.$2,000 to $3,000 ! . .$2,000 to $3,000.. . .$3,000 to $4,000 i_.$3,000 to $4,000.. . .$4,000 to $5,000 i__$4,000 to $5,000..._$5,000 to $6,000 i._$5,000 to $6,000.. . .$6,000 to $7,000.. . .$7,000 to $8,000.. . .$8,000 to $9,000.. . .$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000 . . .$100,000 to $150.000...$150,000 to $200,000...$200,000 to $250,000...$250,000 to $300,000...$300,000 to $400,000...$400,000 to $500,000...$600,000 to $750,000...$750,000 to $1,000,000.$1,000,000 to $1,500,000$1,500,000 to $2,000,0001$2,000,000 to $3,000,000$3,000,000 to $4,000,0001$4,000,000 to $5,000,000'$5,000,000 and o v e r . .

Numberof

returnsNet income

386, 78015, 29

881, 070|590, l l l |567, 657562, 241230, 461554,806

32, 2591372, 589

8,005146,184

94. 07963,80444, 74634, 55525, 93121, 35416, 73014, 33711,92639, 60521, 44613, 22514, 2837,9704, 7003, 0301,9441,401

9252,171

763350210205104122393711105

$239, 281,076 $7,8, 283, 307

1,352,899,5642, 277,671, 3583, 749, 822, 8311,403, 674, 637

766,422, 7771,925,148,649

140,963,8841, 668, 022,499

43, 307,959799, 535, 764607, 648,580484,881, 513378, 880,102327, 650, 784271,699, 609245,176,705208, 661, 744193, 291,552172, 791,002686, 028, 633478, 222, 535361, 297, 370491, 742,990355, 233, 572256, 561,999197,171, 391145,191, 358118,694,"""87, 604, 268

260,203, 553131, 704, 373

77, 782,18457, 327,82470,101,09446,570,98174, 468,09433, 202, 58443,021,21418, 559, 81f25,025, 58f17,568,04;

37,212,338

Prior yearloss de-ductionfrom netincomefor nettaxableincome

Exemptions from normal tax

Personalexemption

056,54523, 482666,168

471029, 0754,299

957,04119, 687

126,31387,811

930, 042151, 750575,159628, 320697, 591747,485593, 223 i691,213772,166617, 028635,100767,950089, 514812, 570600, 382951, 404780,705854, 537807, 705195,173743, 712113, 510474,562865, 457188, 050131,277306, 515427, 783

100,084

$632, 356, 801953, 944

2, 283, 487,1881,577,741,0194, 782, 268, 783

864, 300,929820, 964, 357

1, 328,192, 728109, 555,186982, 975, 598

19,040,069343, 460,047214,411,210143, 739, 59098,701,58875, 400, 71955, 821, 47245. 786,36035. 586, 83130, 415, 94525,164, 80685, 769,43344,191, 88026, 883, 05928,780,12415,778,0389,121,1195,779,6113, 768, 3082, 699,9951,754,6113,995,0911, 349, 623

589, 037354, 292341,459161,400167, 20060,40055, 80014, 2009,4005,200

Dividends

$101,384, 585 $1,534, 962!-.1, 568, 270

45,841, 74113, 935, 53375,154, 09825, 515, 56269, 266, 67745,057,11854,922,81758, 073, 73134,475,09355, 544, 57876, 049, 09165, 757,39862,711, 31761, 779,15854, 426,85049,994,93146, 583, 69245, 099, 29741,001,864181,688,179143, 956, 658119,455,061181,441,931139, 047,061104, 778, 06484, 457,80667, 264, 25453, 483, 33142, 061,824

Intereston

Govern-ment ob-ligations

notwhollyexempt

fromtax

Capitalnet gainfrom saleof assetsheld for

more thantwo years

126,176,151] 1,252,413

51,319;_143,819!71,320|

148,423!123,340-242,315184,089,!185,381| —341,562! . . „279,768.

l,095,444|1,556,04911,392,878!1,292,225)1,204,508

925,618!882,172i._742,0221665, 520|705,856

2,941, 8282, 232, 3581, 679, 8182, 581,9601, 942,1051, 424, 018763, 502730,416075, 647655, 528

68, 546,17237, 027, 02228, 422, 77139, 515, 22024, 793, 63442,469,08216, 505, 67516, 382,44810, 780,8519,298, 79312, 574, 849

6,800 29,948, 839

633, 882362, 537272. 558410, 095377, 649328, 67959, 673657, 488

6732,07699,147

135,996

Total 6, 787, 481 21, 336, 212, 530 45, 220, 859 14, 701,961, 250 2, 664, 219, 081 33, 988, 634 249, 247, 583

$6,705,1579, 819, 275

13, 052, 50111,521,2169, 111, 7438, 507,3079,179,47825, 465,13816, 572, 88114,152, 78111, 551, 69314, 586,43310,266,09021,160,82812,802, 09215, 980, 7765, 707,17113, 696, 6425,845,672

13, 562, 709

i Nontaxable. Specific exemptions exceed net income.

Page 84: Statistics of Income 1922 - Internal Revenue Service

STATISTICS Or INCOME 81

TABLE 2.—Personal returns—Distribution, by income classes, for the United States;showing the number of returns, net income, personal exemption, dividends, taxpaid, and percentages—Continued

Income class

Under $1,000 l _Under $1,000$1,000 to $2,000 J-$1,000 to $2,000 -$2,000 to $3,000 i$2,000 to $3,000.$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000. _..$5,000 to $6,000 i. _$5,000 to $6,000 ._$0,000 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,di«O$1,500,000 to $2,000//'!) ._._$2,000,000 to $3,00i!.<,! •!)$3,000,000 to $4 ,W"'."•<)$4,000,000 to $5,000,000$5,000,000 and over

Total.

Averageamount

of tax perindi-

vidual

27,081,089

20," 729," 737

22,328,866

2.062.363.073.303.713.994.314.554.865.125.897.118.44

10.2412.6214.7617.0219.1120.8822.9927.4239.7633.7335.26

.7838.02

.1735.0034.3438.3429.4536.90

$428, 2511,283, 5001,685,6951,476, 3991,171,7491, 092, 6651,133,3493, 246, 8422,095,6441,783,6361,451,4311,825,4491,287,4632, 654,881, 600, 2621,997, 600

713,3961, 712,097

730, 709!

13,772,141 3, 443, 085. 25

31,066,357 861,057,308

16,495,641113,904, 05713, 253, 2351] 1,392,467110,924,117!9, 526,329!9, 055, 729|7, 905,998|7, 604, 436|6,937,095

28, 741, 23720,474, 758!

15,616,353!20, 723,322|14,494,149j10, 024,863|7,372, 5735,343, 482;4, 312, 615!3,080,98418,968,932!4,009, 369i2,251, 385!1,534, 572;1, 705, 367,1,096,350^1,170, 737;

502, 838!

883, 820,234, 087,267, 004!

7,9701

$131464,387 •

1,611,1271,121,8111,220,9391,310,4701, 506,919;1,588, O8'i:

1,799,0161,913, 398!

11, 688,56913, 523, 924j14, 864, 84629, 225,47129,061,35726,148, 28424, 714,21021,225, 60719,381, 08115, 928, 99959,121,472'48, 260, 378|22,197,901117, 226, 092J22, 252, 64415,320, 95423,112, 9879,517, 638

11,893,694!6,168,808!5, 391, 287!5,745,026

3,201! 12, 073, 602| 1,695,3381

355,409,840; 474,581,111

1 Nontaxable. Specific exemptions exceed net income.

Page 85: Statistics of Income 1922 - Internal Revenue Service

82 STATISTICS OF INCOME

TABLE 3.—Personal returns—Simple and cumulative distribution by income classes

[Income returned for calendar year ended Dec. 31, 1922]

Income class

Returns

Simple distribution

Number ineach class

Under $1,000.__ . . ! 402,076$1,000 to $2,000 ! 2,471,181$2,000 to $3,000 i 2,129,898$3,000 to $4,000 I 785,267$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 o v e r . . .

Total.

404,848154,18994,07963,80444, 74634, 55525, 93121, 35416,73014, 33711,92639, 60521,41613, 22514, 2837,9704,7003,0301, 9441,401925

2,171763350210205104122393711105

6, 787, 481

Per centof total

5.9236.4131.3811.575.962.271.39.94.66.51.38.31.25.21.18.58.32.19.21.118.069.046.029.022.014.033.0122. 0052. 0032.0031.0018. 0019. 0006.0006.0002.0001. 00005

. 00005

Cumulative distribu-tion

Over theclass below

6,787,4816,385,4053,914,2241, 784, 326999, 059594,211440, 022345, 943282,139237, 393202, 838176, 907155, 553138, 823124,486112, 56072, 95551,50938,28424,00116, 03111,3318,3016, 3574,9564,0311,8601,0977475373322281066730199

Under theclass above

402,0762,873, 2575, 003,1555, 788, 4226,193, 2706, 347, 4596, 441, 5386, 505, 3426, 550, 0886, 584, 6436, 610, 5746, 631, 9286, 648, 6586, 662,9956, 674, 9216, 714, 5266, 735, 9726, 749,1976,763,4806, 771,4506, 776,1506, 779,1806, 781,1246,782, 5256, 783, 4506, 785, 623.6, 786, 3846, 78o, 7346, 786, 9446, 787,1496, 787, 2536, 787. 3756, 787. 4146, 787, 4516, 787, 4626, 787, 4726, 787,477

6, 787, 481

Cumulative per-centages

Overthe class

below

100.0094.0857.6726.2914.728.766.495.104.163.502.992.612.302.051.841.661.08.76.57.360.242.173.127.098.076.062.0290.0168.0116.0084. 0053. 0035.0016.0010. 00040. 0002.00010

.00005

Underthe class

above

5.9242.3373.7185.2891.2493.5194.9095.8496.5097.0197.3997.7097.9598.1698.3498.9299.2499.4399.6499. 75899.82799. 87399. 90299. 92499. 93899.97199. 983299. 988499. 991699. 994799. 996599. 998499. 999099. 999899. 999899. 999999. 99995

100.00

Page 86: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 83

TABLE 3.—Personal returns—Simple and cumulative distribution by income classes—Continued

Income class

Under $1,000$1,000 to $2.000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $6,000$6 000 to $7,000$7,000 to $8,000 . _$8,000 to $9,000. . .$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000 ._$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000.$15,000 to $20,000. _.$20,000 to $25,000.$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000 _ . .$60,000 to $70,000..$70,000 to $80,000.$80,000 to $90,000.$90,000 to $100,000$100,000 to $150,000.$3 50,000 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

Simple distribution

A m o u n t ineach class

$247, 564, 3833, 630, 570,9225,153,497,4682,691,571,4261, 808,986, 383

842,843, 723607, 648, 580484, 881, 513378,880,102327, 650, 784271, 699, 609245,176, 705208,661,744193, 291, 552172,791,002686, 028, 633478, 222, 535361, 297. 370491,742,990355, 233, 572256,561,999197,171,391145,191,358118,694,83887, 604, 268

260, 203, 553131,704,37377,782,18457,327,82470,101, 09446, 570, 98174, 468, 09433, 202, 58443, 021, 21418, 559, 81325. 025, 58517,568,043

37,212.338

21,336,212,530

Per centof total

1.1617.0224.1512.618.483.952.852.271.771.541. 271.15.98.90.81

3.222.241. 692.301. 661. 20.92.68. 56.41

1. 22.62.37.27.33.22.35.16.20.09. 12. 09

.17

100. 00

Net income

Cumulative distribution

Over theclass below

$21,336,212,53021, 088, 648,14717. 458, 077, 22512, 304, 579, 7579, 613, 008, 3317, 804, 021,9486,961,178,2256, 353, 529, 6455, 868, 648, 1325,489, 768, 0305,162,117, 2464,890, 417, 6374, 645,240,9324, 436, 579,1884, 243, 287, 6364, 070, 196. 6343, 384, 168, 0012, 906. 245, 4662, 544, 948, 0962,053,205, 1061,697,971,5341,441,409,5351,244,238,1441,099,046,786

980,351,948892, 747, 680632,544,127500,839, 754423, 057, 570365,729,746295, 628, C52249,057,671174,589,577141, 386,99398, 365, 77979, 805, 96654, 780, 381

37,212,338

Under theclass above

$247. 564, 3833, 878, 135, 3059,031,632,773

11,723,204,19913, 532,190, 58214, 375, 034, 30514,982,682,88515,467,564,39815, 846, 444, 50016,174,095,28416, 445, 794, 89316,690,971,59816, 899, 633, 34217, 092, 924, 89417,265,715,89617,951.744,52918, 429,967, 06418,791,264,43419,283,007,42419,638,240,99619, 894, 802, 99520,091,974,38620,237,165.74420, 35o, 860, 58220, 443, 464, 85020, 703, 668, 40320, 835, 372, 77620,913, 154,96020, 970, 482, 78421,040.583,87821, 087, 154,85921,161,622,95321.194,825,53721, 237, 846, 75121,256,406,56421,281,432. 14921,209,000, 192

21, 336, 212, 530

Cumulative per-centages

Overthe class

below

100. 0098.8481.8257. 6745.0636.5832. 6329. 7827. 5125.7424. 2022. 9321.7820.8019.9019.0915.8713. 6311.949. 647.986.785. 865.184.624.212.992.372.001.731.401.18.83.67.47.38.26

.17

Underthe class

above

1.1618.1842. 3354. 9463. 4267. 3770 2272. 4974.2675. 8077. 0778.2279.2080.1080.9184.1386. 3788. 0690.3692. 0293.2294.1494.8295.3895. 7997.0197. 6398.0098. 2798.6098.8299.1799. 3399.5399.6299. 7499. 83

100. 00

Page 87: Statistics of Income 1922 - Internal Revenue Service

84 STATISTICS OF INCOME

TABLE 3.—Personal returns—Simple and cumulative distribution by income classes-Continued.

Income class

Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000..$4,000 to $5,000$5,000 to $6,000..$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000..$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000 _ _.$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000.$40,000 to $50,000$50,000 to $60,000 . .$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000.$150,000 to $200,000 _$200,000 to $250,000$250,000 to $300,000$300 000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000 . .$1,000,000 to $1,500,000$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..._$3,000,000 to $4,000,000..$4,000,000 to $5,000,000$5,000,000 and over..

Total

Tax

Simple distribution

Amount ineach class

$246, 63627,081,08920, 729, 73722, 328, 86625, 204, 44016, 495, 77214, 368,44414, 864, 36212, 514, 27812,145,05610, 836, 79910, 562, 6489, 494, 0809, 403, 4528, 850, 493

40, 429, 80633, 998, 68230, 481, 19950, 377, 04444, 839, 00637, 858, 84233, 563, 18227, 740, 83824, 786, 36120, 143, 33271,337,24652, 365, 39126, 232, 92220, 212, 09525, 783, 46017,704,76726, 938, 60611,620,73814,775,1147, 116,2917, 370, 3886, 483, 705

13, 772, 141

861, 057, 308

Per centof total

0.033.142.402.592.931.921.671.731.451. 411.261 221.101.091.034.703 953.545.855.214.403 903.222.882.348.286. fS3. 052.352.992.063.131. 351.72.83.85.75

1.60

100.00

Cumulative distribution

Over theclass below

$861,057, 308860, 810, 672833, 729, 583812,999,846790, 670, 980765, 466, 540748, 970, 768734, 602, 324719,737,962707, 223, 684695, 078, 628684,241,829673,679, 181664, 185, 101654,781,619645,931, 156605,501,350571, 502, 668541,021,469490, 644, 425445,805,419407, 946, 577374, 383, 395346, 642, 557321, 856,196301, 712, 864230, 375, 618178, 010, 227151, 777, 305131, 565, 210105,781,75088, 076, 98361,138,37749, 517, 63934, 742, 52527, 626, 23420, 255, 846

13,772,141

Under theclass above

$246, 63627, 327, 72548, 057,46270, 386, 32895, 590, 768

112,086,510126, 454, 984141,319,346153, 833, 624165,978, 680176,815,479187,378,127196,872,207206, 275, 659215, 126,152255, 555, 958289, 554, 640320.035, 839370,412,883415,251,889453,110, 731486, 673, 913514,414,751539,201, 112559, 344, 444630, 681, 690683, 047, 081709, 280, 003729, 492, 098755, 275, 558772, 980, 325799, 918, 931811, 539, 669826, 314, 783833,431,074840,801,462847, 285,167

861, 057,308

Cumulative per-centages

Overthe class

below

100. 0099.9796.8394.4391.8488.9186.9985.3283.5982.1480.7379 4778. 2577.1576. 0675. 0370. 3366. 3862.8456.9951.7847.3843.4840.2637.3835.0426. 7620. 6817.6315.2812.2910.237.105.754.033.202.35

1.60

Underthe class

above

0.033.175.578.16

11.0913.0114.6816.4117.8619. 2720. 5321. 7522. 8523. 9424. 9729.6733. 0237. 1643.0148 2252. 6256. 5259.7462. 6264. 9673.2479. 3282. 3784.7287. 7189.7792. 9094. 2595.9796.8097. 6598. 40

100. 00

Page 88: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 85

TABLE 4.—Personal returns—Sex and family relationship—Distribution by States,for the United States

[Income returned for the calendar year ended Dec. 31, 1922]

States andTerritories

AlabamaAlaska iArizona .ArkansasCaliforniaColoradoConnecticut _.DelawareDist. of Columbia.Florida..Georgia..Hawaii..Idaho..Illinois....IndianaIowaKansasKentucky __LouisianaMaineMarylandMassachusettsMichiganMinnesota. _MississippiMissouri ._.MontanaNebraskaNevadaNew Hampshire..New JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhio...OklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexas -UtahVermontVirginia.- __W ashingtonWest VirginiaWisconsin _Wyoming

Total.

Joint returns of hus-bands and wives,with or without de-pendent children,including husbandsw h o s e w i v e sthough living withthem filed separatereturns

Num-ber

of re-turns

20,109

11,40319,84,

232, 03435, 86865, 20410, 50634,89025, 19142, 4246,57413',

288 20090,11679, 21952, 73634, 92131,83623, 00355,908175,548136, 64362, 72116,46092, 07519, 67041,0354,49515, 43;168, 6046, 280

£04. 75237, 49411,324

199, 25144, 40033, 476

312, 04224,10316, 29912, 25337, 331100, 86715, 4088,"89139, 70656. 43538, 77083, 67611,199

Net income

$90, 744, 68<

28, 575, 67168, 131,350896. 184,345118, 621, 780248,145, •"37, 727, 653136, 724,00393, 855, 765139, 703, 67024, 018, 58032, 421, 020

1,201,537,316301, 813, 379254, 244, 928151, 352, 323128, 845, 81090, 340, 51685, 412, 984241, 631, 742740, 508. 644520, 004, 725230, 377, 26054, 946, 088343,513, •"52, 587,876127,483,60412, 265, 25152, 268, 262

707, 028, 64717, 001, 890

2, 568, 853, 418125, 902, 68930, 860, 398762, 528, 465152, 484, • •106, 494,110

1, 299, 361, 714102, 862, 86351, 285,18433, 538,142133, 271,084283,928,16546, 470, 80631, 799, 551139,936,102153, 069,170132, 236, 529'260, 833, 8541

30, 077, 6121

Men—Heads offamilies

Num-

of re-turns

Women—Headsof families All other—Men

Netincome

Num-ber

of re-turns

Net income

2,44?, $6,170,400; 684 $1,606,537! 11,035 1 $21,105,819

809,1, 890'

23,1714,8679,593

5604,1852,0734,623

7081,054

43, 23610, 35510, 755

5, 058j5,101!5, OOOi2,8777,413

26., 92912, 714

7, 7221, 567

11,8222,2532,383

4261,7

17, 496594

51,9502, 866

39621, 549

3,4152, 890

37,1863, 44911,208i

86313,86517,9451, 5991,1084,1365,6443,5816, 037:1,154

1, 733, -1944,924,7111

63, 647, 855111, 696, 001123, 487,942

1, 976, 76211, 274, 6146,135, 401

12, 567, 6261, 700, 0892, 090, 360

115, 884. 85525, 385, 70321,875, 58711, 248, 51212, 562, 90012,823, 3986,511,804

22,931, 259171, 525, 036!33,311,407119,848, 0804,071,4201

31,486, 69215,093, 2406,529, 284

949, 8594, 048, 675

53, 318, 462j1,349,207

187,204, 6668,929,9441, 050, 744

57, 504, 5549,192, 2856, 499, 203

109, 976, 3978. 494, 4213, 404, 0411,956.503

10, 712, 25'"21, 404. 280

3, 410, 99.32, 718, 953

10, 853, 32311,983,7919, 947, 618

15,142,8812, 729, 549

S.609J '2,106|

'A, 546191

3, 6801,0811,162

207229

17,797 •1, 5362, 8921, 295!1, 63211, 766j

840!2, 624)

11,815! :3,5183,173

5054,:

427415

96621

6,;206

18, 466J584!1071

5,9051,265

8869,9041, 359

337156

1,2414,517

415490

1,327!1, 748!

700!1, 708i

146!

5,6137, 269|

110, 588!16, 90729, 844

4,05115, 2539,166

14,9252,4016, 544

184, 512137, 44228, 68622,102J20, 58916, 49811,11528,40698, 82589, 008|35, 499

6, 41947, 812]13,160'j15, 916:

3, 98719, 9541

73, 366J3, 242

291, 59011, 856

5, 49497, 59316, 547!19,144

161, 27914, 327

6, 7236,224

14, 59741, 635

7, 6455,005

17, 95143, 06521, 97152, 386|

8, 369

10, 290, 59114, 870, 832

237,188,70332,217.51363, 728, 350

7, 832, 49933,311,81819, 769, 38929, 520, 951

5, 286, 20010,162, 354

374, 821, 37967, 546, 25455, 368, 58235, 352,62038, 502,18535,495, 58523,055,65969,050,031

200, 910, 847167, 509, 40761,724, 58612, 444, 32994, 327, 11121,097, 69829, 258, 207

6, 871, 26917, 848, 743

154, 680,1435, 829, 435

709,151,98723, 647,4719,144, 238

194, 290, 86135, 364, 39933, 555, 454

354, 260, 31932, 336, 05312,344,05010,001, 48229, 200, 82483, 933, 74412, 557,0489,776, 052

35,434, 70973, 577,99641,387, 25888,218,71213,730,957

3, 566,302 13, 673,813, 586 392, 356.1, 091, 277,129J135, 929,361, 518, 333 1, 823, 535 3, 758,958, 708i i I I i t

1 Included in Washington.

Page 89: Statistics of Income 1922 - Internal Revenue Service

86 STATISTICS OF INCOME

TABLE 4.—Personal returns—Sex and family relationship—Distribution by States,for the United States—Continued

States andTerritories

AlabamaAlaska l

ArizonaArkansas . . . .California...ColoradoConnecticut.DelawareDist. of ColumbiaFloridaGeorgia _.Hawaii .Idaho _.IllinoisIndianaIowa, . -Kansas.KentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew Jersey 29,128!New Mexico I 679JNew Y o r k . , 1150, 2491North Carolina ' "" 'North Dakota .Ohio

All other—Women

Num

ofre- N e t m c o m e-turns

2, 853! $5,294, 633

1, 019;2, 054

40, 319i6, 565

17,632;1, 5621

18, 323 j3, 3656,0711,5191,148

70, 852;12, 50419, 520i4,897!6,4324,7774,639

14,31874,14823, 53012,1891,645

15, 7602,4027,057

4393,500

4, 6341,340

Oklahoma.. | 5,513Oregon ._! 5,072Pennsylvania.. .Rhode Is land. . .South Carolina..South Dakota.. .TennesseeTexas _.Utah.Vermont.VirginiaWashingtonWest Virginia...WisconsinWyoming

Total.

58, 4:5,8822,0011,8305, 818

15,8212,024'2,09017, 697j9, 240i3,8881

15, 355.914

1, 784,9963,926, 521

93, 654, 54212,920, 27342, 682, 2953,890, 55834, 885, 2146, 626,12310,724,6094, 307, 9781, 699, 320

136,634, 74020, 852, 83118,775,8447,863,10811,885,16410,076, 41210, 322, 66534, 653, 648

148,945,39347, 546,12021,864,6213,098, 857

32,437,3,771, 564

11, 381, 278795,443

7,635, 97565, 634, 652

1,107, 434396, 542, 374

8, 230,1762,041,65'

74,407, 80010. 776, 2989,941,718

146,692,13617,169, 3493,491,4732, 756, 526

10,946,71528, 699, 087

3, 417,4084,837, 665

13,975,83415, 546, 049

7, 807,18127,100. 2871,474,286

Wives makingseparate returnsfrom husbands

Num-ber

of re-turns

Netincome.

422 $1,926,400

740, 5001, 603, 593,915 101, 319 638, 861, 786

186J440

6,2021,090!2, 612;

2711, 586!

655|783|188107

9,852;1,516798827991681567

2,2279,9762,540!1,581301

1,905s132!697}

86513

6, 439|82;

19, 7411575:89

4,883923

8, 880!956!262139703

2,801234317706

1,337591

1,357161

Communityproperty

Num-ber

of re-turns

Netincome.

685, 9842,280, 616

41, 644, 9564,957, 07115,171,9291,769,0406,886, 8992, 747, 2944,101, 3951,116,088356, 380

58, 027, 4786,932.1283, 703, 3302, 830, 4464, 066, 7831,881,2972, (350, 80010,822, 63148, 224, 29719, 603, 0328,222,4161, 222, 007

14, 866, 200604, 130

2, 232, 266235, 766

2,309,61132,074,510

254, 316181,287,3203, 422, 426

348, 48833, 795, 0246, 728, 7542, 780, 81462,165, 0217,098, 7801,337,211384,718

3,903,5298, 797, 3491, 080, 7821,477, 6433, 475,1844,931,2413, 589, 7746, 760, 665

491, 567

763, $4,934,910

679 3,942, 621

Grand total

Num-ber

of re-turns

43,612

6,408 4'J, 220, 799

1941 1,023,626

470! 2,958, 060

13, 279 108, 677, 956;

5,747 37, 433,~l6l!

20, 07932,072

420,92367,463

128,43117,14177,92341, 53169,98811,59723, 369

614, 449153,469131, 870

86, 91569, 66666,97243, 041

110,896397, 241267,953122, 885

26, 897173, 72838,04467, 503

9, 72331, 787

301,83411, 553

, 102, 74858, 00918, 750

304, 98872, 063!61, 879;

587, 770!50, 076!26, 830'21,465:

63, 555|186,865

27, 32517,90171,523

123,216;69, 5011

160, 51921,943

Net income.

$126,908, 473

48, 459, 73895, 625, 678

1, 357, 524, 521184, 572, 407401, 720,143

53,981,068231, 328, 739132, 047, 020199, 432, 53137,122, 69651,166,793

1, 927, 637, 451426, 365, 818359, 562,822211,061,984200,048, 892203, 664, 606129, 857, 441386, 830, 235

1,237,893,477796,411,946348, 740,625

76,981, 743526, 387, 65883, 903, 851

177, 969,19322, 397, 46085,577, 058

1, 032,262, 37528,982,814

4,110, 588,989171,929,25943,767,089

1,138,934, 714217, 555, 604161, 226, 232

2,005, 570, 020171,409, 669

72, 755, 77048,949, 551

190,723,937545, 901, 57667,744, 65351, 653,367

207, 277, 342300, 523, 342196,777, 359401, 670, 05848,826, 743

27, 540 208,189,073,6, 787,481,21, 336, 212, 530

1 Inc luded in Washington.

Page 90: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 87

TABLE 5.—Personal returns—Sex and family relationship—Distribution by incomeclasses for the United States

[Income returned for the calendar year ended Dec. 31, 1922]

Income class

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 $4,000 i$3,000 to $4.000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000 . ._ .$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000.$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000.$20,000 to $25,000$25,000 to $30.000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000._-.--.$70,000 to $80,000.$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....,$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000.000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000,$4,000,000 to $5,000,000.$5,000,000 and over

Total.

Joint returns of husbands andwives, with or withoutdependent children, includ-ing husbands whose wives,though living with them,filed separate returns

Number ofreturns

112,464888

452,3117, 074

., 435, 831183, 248211,164413,090

25, 669297, 233

4, 650110,892

70, 57646, 98532, 38324, 67718,19414,93011,5169,8888,215

26, 64414,3648,7309, 3885,1772, 9781,9011, 264

908570

1, 38147020412712160712024"8

43

Net income

$47, 505, 389577 263

741, 582' 71311,001,459

3,438, 328,144500,889, 564701,788,327

1,438,167,690111,743,071

1,332, 274,81525, 017,478

606,921,819455, 546, 526355,921,364274,127,436233,975, 548190, 626, 292171,433.681143,613,442133, 306,076119,022,767462, 302, 084320, 232,481238, 667, 756323,123,894230, 517, 205162, 599,392123,758, 39094,379,83676,946,46053,979, 072

165,415, 36881, 067, 51345, 512, 77534, 628, 76741,361,47727,024, 66543,090, 59517,119,13527,953, 34013,491,890

9, 023, 91510,434, 374

37, 212, 338

3, 560, 302 13,673,813,586

Men—Heads of families

Number ofreturns

13,8069

186, 38277

95, 58614, 5959,419

26, 3011,117

17, 601300

7,3324,3853,0382,0081, 5661,207

975792622533

1,766902568572318190112615136662815

392,356

Net income

$8,065,1114,656

284, 235, 050131,245

225,181,87039, 628,80930, 963, 77991,194, 648

5,062,11578,802,0061,640, 757

40, 011, 75428, 387,42422,976, 95016, 998, 70014,840, 61412, 655, 23511,184,1579,875, 2598,382,8857,719, 236

30,511, 19620,079, 67015, 512, 58519, 660, 91614,152,43810, 393,8567,190,4604, 595, 5624,317, 6073,375,3137,824, 4054,872,9673, 399, 9682,188,1092,065, 022

926, 2192, 268, 576

1,091,277,129

i Nontaxable Specific exemptions exceed net income

Page 91: Statistics of Income 1922 - Internal Revenue Service

88 STATISTICS OF INCOME

TABLE 5.—Personal returns—Sex and family relationship—Distribution by incomeclasses for the United States—Continued

Under $1,000 iUnde r $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i .$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 1$4,000 to $5,000.$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000.$7,000 to $8,000$8,000 to $9,000..$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000...$150,000 to $200,000...$200,000 to $250,000._$250 000 to $300,000$300,000 to $400,000..$400,000 to $500,000..$500,000 to $750,000..$750,000 to $1,000,000$1 000 000 to $1 500 OOC$1,500,000 to $2,000,00^$2,000,000 to $3,000,00""$3,000,000 to $4,000,00C$4,000,000 to $5,000,00($5,000,000 and over...

Total

Women—Heads offamilies

Number ofreturns

4,873

84,12210

21,5173,06G2, 6564.8741,0083, 549

4462, 0271,5041, 002

75!.)629452402332263227742386249266116965330221636

82

13

1

I

! _ .

135,929

Net income

$2, 831, 512

121, 834, 37714, 901

50, 667, 6638, 266, 6689, 006, 696

16,614,0614, 876, 705

16,001,0182, 432, 001

11,071,9719, 738, 6908, 325, 0456,429,1675, 972, 3694, 736, 0644,630.3174,137,9833, 545, 2283, 291, 026

12, 773, 8108, 612, 2666, 809, 4099,136, 7245,143,9795,271,0693.427,9452, 236, 7611,849,1991, 505,1374, 325, 6691,379,915

430, 371

1,739,541432, 401

2, 020, 075

361,518,333

All other—Men

Number ofreturns

165,5611,026

81, 4791,123,328

3, 959284,823

2,05674,042

1,04232,179

76912,9427, 6514,9963,9503,1352, 4652,0451, 5891, 3651,1373,9722, 1521, 4231, 572

873541354233364•12297.1 .'i2543134131994322

1, 823, 535

Net income

$114,917,535655, 521

106,563,1571, 638,490, 774

9, 505, 787671, 504. 384

6,952,9jft253,137, 337

4, 590, 865143,071,517

4,167, 89870, 432, 96849, 528,45037, 512, 59533,512,92729, 746, 25725, 789,97423,474, 72719, 814,01518,412,62016,460, 60368,492,31148,089,95338,872, 89854,102, 68838,987, 75229, 560, 85623,172, 35417,363,67213,914,40210,621,78735, 200, 97922, 896, 1 m11,908,5558, 607, 968

11,717,0455, 626. 287

11,728,3367, 559, 8954,609 1655,067, 9235, 475, 1727,133,689

3,758,958,708

All other—Women

Number ofreturns

81,530978

70,958442, 834

8,24563,180

3,96121, 5352,303

11,2561,0295, 9964,5333, 5502, 4002. 0291,5521,3141, 061

942789

2, 7141, 591

9971,106

64239926517511481

18747392025137fi6

I

740, 500

Net income

$62, 626, 260486,872

90,409, 248603,180, 359

20,013, 606150,188, 307

13, 597, 42674,010,23110,131, 23649, 824, 555

5, 613, 67832,839, 38629, 284, 70428, 246,84620,816,40319,194,18216,293,60115, 060, 59413, 238,00112, 699,16011,417,91247,473,44935,464, 21227,152, 59938,096,16028, 717,14221, 758, 52117, 223, 25213,094,9019, 646,9397, 669, 998

22.832,5177,985, 8758,588, 2805, 370,1718, 509, 8255, 888, 4664,163,1454,867, 5637,166 576

2, 751, 757

1, 603, 593,915

* Nontaxable. Specific exemptions exceed net income.

Page 92: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 89

TABLE 5.-— Personal returns—Sex a.nd family relationship—Distribution by incomeclasses for the United States—Continued

Under $1,000 lUnder $1,000 -$1,000 to $2,000 i$1,000 to $2,000 _ _ -$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 *$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000*?9,000 to $10,000$10,000 to $11,000in 1,000 to $12,000 ._$12,000 to $13,001)$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

Total

Wives making separatereturns

N u m b e r ofreturns

8, 35112. 3355,74316, 6062, 44311,3291, 0438, 323906

6,136737

3, 8483, 2262,5752,0571,6951,4031, 2071, 022886720

2, 8001, 6181,0131,1126994132911671268918462321712151843

3

101,319

Net income

$3, 305, 4226, 554, 8868,165, 696

24, 539, 5445, 938,991

27, 799, 9263, 548, 65628, 843, 8934,006, 49527,295, 9944,027, 78621,052, 24420, 869,19820.187, 47217, 434, 77716,077, 93114, 698, 32113,873, 80512,753,01811.938,30210, 445, 22548, 310,03636,145, 34427, 587, 20238, 503, 24831, 304, 54622,452, 02318,925,01612,476, 66610, 654, 3048,441, 00922,176, 22110, 748, 0037,054, 7434,655. 0o44,076, 7046, 672,94311 197 3673 655,9013,292, 133

* 7,174, 741

638, 861, 786

Community propertyincome

N u m b e r ofreturns

195107518273

2,000162

6,641124

4,63574

3,1472,2041,5681,12982465848141837130593743324526714583541416212016472

27, 540

Net income

$29, 8474,109

109, 323313,076186, 770

5, 396, 979564,923

23,180, 789553,397

20, 752, 594408, 361

17,205, 62214, 293, 58811,711,2419, 560, 6927, 843, 8836,900,1225, 519, 4245, 230, 0265,007, 2814, 427, 63316,165, 7479, 598, 6096, 694, 9219,119, 3606,410, 5104, 526, 2823,473,9741,043,9601,365, 9272,011,9522,428,3942,753,940887, 492

1,876, 845631, 480

208,189,073

Grand total

N u m b e r ofreturns

386, 78015, 296

881. 0701, 590, 1111, 567,657562, 241230, 461554,80632, 259372, 5898,005

146,18494,07963, 80444, 74634, 55525,93121,35416, 73014, 33711,92639, 60521,44613, 22514, 2837,9704,7003,0301,9441,401925

2,171763350210205104122393711105

4

6, 787, 481

Net income

$239, 281,0768, 283, 307

1, 352, 899, 5642, 277, 671, 35?3, 749, 822,8311,403, 674,637766,422,777

1,925,148, 64£140, 963, 884

1,668,022, 49?43, 307, 959799, 535, 764607, 648, 580484, 881,513378,880,102327,650,784271, 699,609245,176,705208, 661, 744193,291, 552172, 791,002686,028, 633478,222, 535361,297,370491, 742, 990355,233, 572256, 561,999197,171,391145,191,358118,694,83887,604, 268260, 203, 553131, 704,37377, 782,18457,327, 82470,101,09446, 570,98174 468 09433 202 58443 021 21418, 559,81325,025, 58517 568 043

37, 212,338

21, 33(5, 212, 530

Nontaxable. Specific exemptions exceed net income.

Page 93: Statistics of Income 1922 - Internal Revenue Service

90 STATISTICS OF INCOME

TABLE 6.—Personal returns—Distribution of income, by sources and by States, forthe United States

(Income returned for the calendar year ended Dec. 31, 1922)

States and Territoi ies Number ofreturns

Wages andsalaries Business Partnerships

AlabamaAlaska1....*ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columliia.FloridaGeorgiaHawaiiIdaho.-IllinoisIndianaIowaKansasKentuckyLouisiana.Maine. .MarylandMassachusettsMichiganMinnesotaM ississip piMissouriMontanaNebraska. _NevadaNew HampshireNew JerseyNew Mex icoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennyslvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginia __Washington.West VirginiaWisconsinWyoming

43, 612 $90,892,449 $12,941,532

20, 07932, 072

420,92367,463

128, 43117, 14177, 92341,531GO, 98811,59723, 309

614,449153, 469131,870

80, 91509, G6G06, 97243, 041

110,896397, 241267, 953122, 885

26, 897173,72838,04467,5039, 723

31,7X7301,834

11,5531, 102,748

58, 00918, 750

3(54, 98872, 06361, 879

587, 77050,07626,83021,46563, 555

186,86527,32517,90171,523123,21669, 501160, 51921,943

36, 544,27656,553, 237

809, 294, 550124 607. 588256, 335, 69738,130, 000164,580,87974,444, 261148, 073, 73726,389, 20036, 212,195

1, 248, 553, 841304,313,303239,391,473133, 837, 982135,981,059138,443,64581,443,408246.461, 525746, 773, 669525. 590, 793235; 506, 371

47, 499,922370,922,833

66,955, 534109, f>00, -r)81

16, 392, 70152, 871, 258

675,387,14120, 579,872

2, 452, 492, 963116,978,18930, 839, 084802, 202, 793134, 789, 339109, 704,971

1,238,758,338103, 224,16051, 680, 30030,639,689137,017, 616325, 554, 22753,378, 53229,818,843144,442, 714226,368, 533131,958,375277,291,47738,287,668

6,032, 50317,004, 356

215,958, 53924,409, 87343, 516,3423,994, 406

26, 665,95325,046, 59321,664,3742,174, 2339, 470,152

279,457, 48059, 766, 92954,196,13154,058,12429,121,00126,122,97316, 568,17944, 604, 949181, 409,13092, 239, 92137, 252,92318,123,19257, 885, 77912,115,08947. 274, 5654,740,71310,378, 155

143, 543, 5665, 138, 462

463, 470, 62829,893, 3258, 662, 037

112,041,80537, 693, 47224, 025, 739246, 466, 49716,083,4499,803, 63212, 764, 32422,690, 87699,831, 7107, 548, 2589, 284, 32525,066,16234, 684,38730,447,39157,981, 6258,455, 385

$11,008,020

2,728, 51910,013 65895,198, 3509,382, 35115,194,6921,639, 5539,887, 28110, 578,91511,473,195

868, 6033,178,481

128, 691, 63025,442,59718, 065, 79020,488, 23215,413, 61117, 743, 5985, 682,181

25, 702, 68784,238,98433,843, 56817,677, 3379,664, 34224,967,3383,194,44813,340, 7161, 383, 6974,001, 37752, 522,0001,672,498

343, 568, 36813, 217, 5402, 852, 423

56, 215, 44623, 003, 2248,642, 002

130,816,0767,273, 5234,361, 9603,590,92515, 529,00256, 251,3202, 871,8603,306,68513,083, 94410,360,0609, 710, 511

34, 768,3322, 215, 897

Total _ 6, 787,481 13, 693,992,791 2,839, 771,144 1,427,127,347

* Alaska included in Washington.

Page 94: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OK INCOME 91

TABLE 6.-— Personal returns—Distribution of income, by sources and by States, forthe United Slates—Continued

States and Territories

Profitsfrom sales

of realestate,stocks,

| bonds, etc. :

I

AlabamaAlaska2

Arizona._.Arkansas ._CaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgia |Hawaii !Idaho !Illinois |Indiana _ _ jIowaKansas _jKentucky jLouisiana _jMaine |Maryland-.-MassachusettsMichiganMinnesota-- |Mississippi |Missouri _MontanaNebraskaNevada .,New Hampshire *New JerseyNew Mexico jNew York _North CarolinaNorth DakotaOhioOklahomaOregonPennsyl vani aRhode Island. _South Carolina.South DakotaTennessee___TexasUtahVermontVirginia— _WashingtonWest Virginia.Wisconsin. _.Wyoming _

$2,417,017

Capitalnet gainfrom saleof assetsheld for

more thantwo years

$27,730

Rents and I * n t e n f »ntd

royalties l ^ f

59,109,638 | $8,421,081

Interest onGovern-

ment obli-gations notwholly ex-empt from

tax

$121, 240

OSf). 8749! 9. '/00739. 20:;9 3 1 , I"'!>441. 118021,963122.448730. 57057*, 293722, 185

109. 3401,192. 5 i."

12, 075,90-5,751,3592,528,437

97, 9981,22.V.)27

902. 97 J56 1,408774, 19;.

72, 527, 4029, 0M, <>72x, f.oo. ;-2i5, :>30, r,oi !0, 7f- 1.2000, 5S9, 4004, 132, 4.14

U 7,">1, 190• <9, 792, 20130, 440, 1 15

0, 971,2081, 043, SS3

11,038, 04S871, 183

25, »79, 537 |1, 30*1, 3.7.1 |

740,300238, 01.r>7b0, 0,r>8

l,3!S,43-i1,001.2192, 038, 311

10, 107, 93514, 303, 7.).")

1, 432, 730104, 3'.H

2, 323. <SN7

3, 407401, 179

192 125, lr}S |- n •

2, 489, 77139, 000, 988

454, 853100,410,858

5, 004, 159509, 430

28, 059, 89210,288,084

2. 442, 20073. 180, 736

4, 550, 1001, 018, 905

800, 4854, 243, 402

19, 739, 032907, 719

1,800,3397, 327, 1815, 204, 3858, 933, 917

11,371,9121,314,832

210, 00918,733,438

13, 16781,801,801

1,048,0053, 968

10,016,2256, 887, 400

188,74025, 802, 265

960, 728

20,"760"1, 396, 2257, 528, 494

310, 381382, 355429,101220, 017

1. 302, 6102,739,761

4,114

2,535,74111,220,941112,520,30510, 606, 32917,410,0991,752,786 |

14,612,800 !11,376,017 i16, 845, 9791, 793, 9492,505,223 I

139,844,070 '24, 259, 98927, 988, 94210,177,96910, 859, 47713, 080, 9254,153, 92014, 838, 55847,491,98953, 202, 28620,126,8376, 99], 637

33, 291, 0704, 244, 06012, 046, 3301,175,9143,061,243

46, 908, 0301,830,850

178,080,76212,993, 6271, 860, 659

65, 591, 49323, 556, 8599, 276, 486

85,411,5556, 833, 3884, 376, 5143, 657, 07812, 759, 18865, 528, 6952,527,1051, 683, 687

12,863,24414, 744, 74713,073,94313,715,5092,462, 744

Total j 742,103,9977 1

3, 039, 8067,300, 827

120, 527, 50915,165,04632,902, 7756,065, 31115,292,34513, 537, 05812,518,7951,564,9264, 000, 575

148,080,44318,504,48143, 667, 0499, 485, 7649, 436, 22814, 052, 07713,950, 93037, 763, 07789, 152, 05969, 387, 49541, 988, 1416, 304, 265

3fi, 384, 4786, 358, 24014, 426, 2291,290,9975, 644, 491

83,397,8102, 219, 695

410,477,5196,401,8104,993,015

42, 782, 50418, 448, 66913,057,512

172,010.03716, 827, 8626, 843, 7406, 013, 0968, 793, 394

46, 381, 0863, 864,8594, 994, 054

13, 603, 67821,141,9308,178,923

39,450,1182. 506, 500

249,247,583 11,224,928,998 1,738,000,915

Dividends

$7, 633,938

43, 61071, 354

1, 512, 605248,136695, 086107,446375, 885205, 242143,6077J,1257,471

2, 490, 349502. 658214, 531193, 889343, 770277, 523112,483612,184

1, 981, 927835. 376406, 06671,175

902, 51147,809 '111,50719,274

109,616 I1, 362, 752 '

27,807 i10,511,294

184,04624,146 j

1,610,995214, 070238, 420

4,266,472268,70673,12936,022 |

134,688 |552,796 !64,89847,788

301,308 I358,270 j490,157344,98939, 826

33,988, 634

2,357, 8626, 244, 617

131, 363, 45619, 388, 48871,500,85814,490, 09519,677,27114, 884, 03216,038,6926, 342,1462,020, 687

208, 956, 99136,951,64825, 825, 57712, 029, 91321, 387, 65218,006, 98016, 482, 32345, 755, 562

213,178, 327112, 287, 33240, 816,4625, 568,196

67, 395,1274,281,43510, 662, 122

884, 81614, 583, 783

117,256,0241,773,974

652,727,21622, 458, 3041,779,183

170, 617, 29712,175,96713,372,802

281, 932, 60134,978,7626, 412, 9772, 282, 809

17, 179, 56636, 961, 5015, 062, 3237, 938,979

23, 728, 64519, 788, 04526,048,80840, 871, 9501, 874. 954

2, 664, 219, 081

1 Other than capital net gain from sale of assets held for more than two years.2 Alaska included in Washington.

10503°—25f 7

Page 95: Statistics of Income 1922 - Internal Revenue Service

92 STATISTICS OF INCOME

TABLE 6.—Personal returns—Distribution of income, by sources and by States, forthe United States—Continued

States and Territories

Alabama.Alaska 1

ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasK e n t u c k y .LouisianaMaineMarylandMassachusettsM ichiganMinnesotaMississippiMissouriM o n t a n a .NebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNor th Dako ta .OhioOklahomaOregonPennsylvaniaRhode IslandSouth Carolina.South DakotaTennesseeTexasUtahVermontVirginiaWashington. . ._ _West Virginia . .WisconsinWyoming

Total 257,927,864

Fiduciary

$409,944

69,427,

8,422,3.011,5, 794,

504,4, 047,If 424,1,155,

C45,222,

15,2S2,732,905,843,

1,021,640,

1, 259,7,818,

25,416,3, 809,2, 332,

2274, 489,'

217,341,

37,1,120,

13, 569,95,

89, 937,608,

3:8, 575,

517,619,

40, 357,3, 090,

355,64,

745,3, 033,

134,510,

1, 564,685,776,

1,916,105,

Total income

$142,982,589

55, 558,433113, 948, 275

1, 580,612,816216, 507,950460,320, 37668,404, 316

263,488, 004160,191, 060233,053,60541,346, 09758, 538, 036

2, 269, 764, 625480, 925, 227420,107, 557252,889, 468231,105, 889236, 276,447145, 449,695438, 946, 534

1, 439, 602, 738936,000, 386404, 510, 99396,258, 044

609, 600,987

211,337,00826,389, 74894,469, 765

1,191, 681, 55333,812, 649

4,849, 538,913208, 788,192

51, 556, 0651, 298, 914, 444

267, 574, 823181, 568, 648

2, 299, 008, 477194,103, 47985, 526, 60859, 935, 613

220,489, 364661,362, 96476,730, 09459, 773, 712

242,410, 355333,616,205230, 921, 090480, 452,14757,267,455

Generaldeductions

$13,252,165

6,728, 67616,133,150

207,437,80729,046, 65250,727,41813,400,91928,250, 61825, 718, 65128, 725,762

3, 707,8886,874,425

308, 753, 28846, 967, 58354,040, 79737, 757, 28428, 707,31029, 684, 93413,619,23545,146, 645

178,455,647124,961,46948, 089, 37817,171, 38172, 288, 73913, 631, 42330,121, 9943,886,2187, 591,858

139,896,2184,490, 540

638, 366, 50230, 313, 956

7,132, 069135, 014, 89846, 609, 54718, 545, 313

245, 713, 52518, 940, 56510, 298, 00510,139, 87125,164, 811

105, 414, 0547, 990,8266, 989, 013

28, 907, 00729,809,84630, 292, 49773, 524, 9518, 044, 327

24,871,908,354 3,110,477, 655

Contribu-tions

$2,821,951

370,0192,189, 44715,650,4882,888,8917,872,8151,022, 3293, 908, 6472,425, 3894,895, 312515, 513496,818

33,373,8867, 591,8266, 503,9384,070,2004, 349, 6872, 926. 9071,973, 0196,969,65423,253, 61414, 626, 9717, 680, 9902,104, 92010,924, 590

753, 5623, 245,821106, 070

1,300,84919,522,960

339, 295100, 583, 4226, 544, 977656, 907

24, 964, 8323, 409, 6721, 797,103

47, 724, 9323, 753, 2452, 472, 833846,191

4,600, 61610, 047, 334

994, 6151,131, 3326,226, 0063, 283, 0173,851, 2345,257,138396,385

Net income

$126,908,473

48, 459, 73895,625,678

1,357, 524, 521184, 572, 407401, 720,14353,981,068231,328,739132,047,020199,432, 53137,122,69651,166, 793

1,927,637,451426. 365, 818359, 562, 822211,061,984200, 048,892203, 664,606129,857,441386,830, 235

1,237,893,477796,411, 946348,740,62576,981, 743526, 387,65883, 903,851177, 969,19322, 397,46085, 577, 058

1,032, 262, 375

4,110, 588, 989171, 929, 25943, 767, 089

1,138,934,714217, 555, 604161, 226, 232

2, 005, 570, 020171, 409, 66972, 755, 77048, 949, 551190, 723, 937545, 901, 57667, 744, 65351, 653,367207, 277, 342300, 523,342196, 777,359401, 670,058

425, 218,169 | 21,336, 212, 530

'Alaska included in Washington.

Page 96: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 93

TABLE 7.—Personal returns—Distribution of ifxome, by sources and by incomeclasses, for (he United States

[Ineonm returned for the calendar yoar ended Hoc. 31, 1922]

Income classNumber of | Wages and

returns salaries

Under $1,000 K. _ _ _ . JUnder $1,000 j$1,000 to $2,01)0$1,000 to $2.00-)$2,000 to $3,00w .$2,000 to $3,000 .$3,000 to $4,000' . . . . . . .$3,000 to $4,00')$4,000 to $5,000 '$4,000 to K>, 000 .... -.$5,000 to $6,00?$5,000 to $0.(>'M ......$6,000 to $7,00*.$7,000 to $8,0'!U ....$8,000 to $9,000$9,000 to $10,00','$ 10,000 to $] 1,0« M)$11,000 to $12,00'• ... . .$12,000 to $1:5,00')$13,000 to $ 1 M K W .. . _$14,000 to $l.\00'<$15,000 to $20.0')-' .$20,000to $2",?.J.$25,000 to $30, W$30,000 to $40,U0:i$40,000 to $50.00" . ..$50,000 to $00,00°$60,000 to $70,00i>$70,000 to $80,000$80,000 to $90,000$90,000 to $ J 00,000$100,000 to $ISP.OOI$150,000 to $200.0(J«. ...$200,000 to $250,00' •$250,000 to $300,0i)('$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 $5,000,0C0$5,000,000 and over

Business

388, 78015.21)6

881,070 j1, 590, 111 !1,567,057 i

562,241 |230, 461554, 806

32, 259372,580 j

8,005 I146, 18494,079 i63,804 "44, 74634, 55525,93121,35416, 73014, 33711,92639, 60521, 44613, 22514, 2837,9704,7003, 0301, 9441,401925

2,17176335021020510412239371110

Total 6,787,481 13,693,992,791

$278, 416,9792, 432,138

1, 080, 807, 6052,124,061,5963,116,809,0301,108.748,107522, 267, 715

1,379, 645, 33963, 664, 252

1,083,686,16812,106,724

47!, 085,889329, 485, 933240, 345, 445180.291,928141,842,978124,066,800109, 019, 38490, 857,10381,933, 26772, 715, 659262, 027, 799170, 517, 581120, 217, 533153,009,38196,455, 30262, 899, 50244, 002, 00231, 626, 42226, 125, 74017, 778, 78145,572, 19116,166, 7v>89, 273, 0325,857,9956,427, 6812, 203, 2993, 5Sn, 702

894, 5422,298, 7241,957, 654

333, 321104,211

$137, 637, 2211, 820,127

226, 609,13677, 195, 206

427,173,000139, 734, 605134,236.803321,406,69019.135,531

342, 292, 9192, 691, 295

165,413,748124,417,50286, 464, 77366, 265, 53848,970, 89841,114,12636, 445,12029,978, 20426, 627, 65622, 311, 61987, 020,14355, 703, 77538,516,71049, 531, 46435, 282, 84620, 430,12512,919,75410,262.4289, 878, 0076, 686, 730

14, 724, 5036, 975, 6332, 796, 3771,923,7952, 844, 6611,231,6731, 564, 019

966, 6342, 3981 846

81,301

276,956 !

.Partnerships

$25, 628,074493, 552

33,413,16250,611,980

105,103, 51846,967, 77229, 380,12398,734,675

5,947, 233112,664,202

1, 547, 98867, 452, 76357, 774. 26346, 975.42339, 965,69333,460,88930, 358, 98527, 428, 22822, 986,46421, 714, 33220,296, 76283,920,13759, 362, 58847,476,44567,626,81048, 499,12837,228, 99829, 020, 95722,324, 07216,957,51114,110,91443, 671, 02622, 356,33712,311,1079,635,8959,971, 6537,812, 2157,228, 9831, 509,1207,197, 370

.9, 771,144 1, 427,127, 347

1 Nontaxable. Specific exemptions exceed net income.

Page 97: Statistics of Income 1922 - Internal Revenue Service

94 STATISTICS OF INCOME

TABLE 7.—Personal returns—Distribution of income, by sources andclasses, for the United States—Continued

income

Income class

Profitsfrom sales

of realestate,stocks,

bonds, etc. l

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 $5,000 2

$4,000 to $5,000$5,000 to $8,000 2 .$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

$31,080,292

$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

565, 99718,820, 15810, 340, 76535, 233, 41327, 975, 76216, 655, 82545, 080, 8564, 743, 539

60, 813, 7491, 435, 936

38, 959, 73834,101, 58628,334, 02024,316,31922, 780,15618, 454, 58817, 000, 64215, 081, 90214, 690, 44(512, 713, 37452, 222, 359

Capitalnet gain

from salesof assetsheld for

more thantwo years

38, 525, 08728, 862, 04739, 980, 42822, 196, 27914, 297, 87710, 581, 162

7, 302, 5945, 373, 2084, 815, 397

12,271,3637, 912, 4923, 145, 3263, 371, 8283, 070, 0401,493,8612, 412, 275

831, 717948, 452308, 999

2,965,084449

$6, 705.1579, 819, 275

. 13,052,50111,521,2169,111,7438, 507, 3079,179, 478

25, 465, 13816, 572, 88114, 152, 78111,551,69314, 586, 43310, 266, 09021, 160,82812, 802, 09215, 980, 7765, 707,17113,696, 6425,845, 672

610 | 13,562,709

Rents androyalties

$81,466,5052, 339, 636

91, 052, 64661,394,315157, 538, 06486, 955, 41738, 393, 322105, 747, 2169, 842, 681

108, 009, 7061, 976, 815

57, 843, 56744, 615, 70336, 025,12427,887, 34524, 601, 28719,675,26417, 504, 24814, 506, 02813,165,38811, 768, 22045, 667, 44429, 466,18020, 685, 55426, 837, 09918,783,11212, 771,1608, 941, 7716, 500, 6664,843, 0973,454, 832

12, 999, 3154,833,9164, 283, 7991, 275, 4741, 702,1381,438,9042,484, 682

548, 253116.461

2, 704, 3852,092,823

52,918

136, 518

Total 742,103, 997 J249, 247, 583 jl, 224, 928, 998

Interest andinvestment

income

$84, 885, 9003,969,123

85, 698, 28798, 290, 375

160,486,539111, 561, 627

50, 586, 500147, 592,00118,359, 006

126, 236, 3275, 851,150

71, 666, 76660, 573, 71750, 022, 42440,172, 39736, 437,14429, 961, 00126, 989, 42623, 356,17421, 950, 75119,449, 73481, 339, 88757,833, 54943,676,82660, 306, 01542, 636, 68930, 335, 52422, 644, 04416,940, 66113,490,06110, 753, 75429, 313, 31914, 876, 548

7, 558, 7225, 625, 4576,002,8463,332,9037,436, 3813,132, 5152, 512,460

782,297902, 060

1,242, 737

1,829,311

1, 738, 600,915

Interest onGovern-

ment obli-gations notwholly ex-empt from

tax

$1, 534, 96251,319143,81971, 320148, 423123, 340242, 315184, 089185, 381341, 562279, 768

1, 095, 4441, 556, 0491,392, 8781, 292, 2251, 204, 508925, 616882,172742, 022665, 520705, 856

2,941,8282, 232, 3581,679, 8182, 581,9601, 942,1051, 424, 018763, 502730, 416675,647655, 528

1,252,413633, 882362, 537272, 558410, 095377, 649328, 67959, 673657,488

6732,07699,147

135, £

33,988, 634

Dividends

$101, 384, 5851, 568, 270

45,841, 74113,935, 53375,154, 09825, 515, 56269, 266, 67745, 057,11854,922,81758,073, 73134,475,09355, 544, 57876, 049, 09165, 757, 39862, 711, 31761, 779,15854,426, 85049,994, 93146, 583, 69245, 099, 29741, 001, 864

181,688,179143,956, 658119,455,061181,441,931139, 047,061104, 778, 06484,457, 80667,264,25453,483, 33142,061,824

126,176,15168, 546,17237,027, 02228,422, 77539, 515,22024, 793, 63442,469,08216, 505,67516,382,44810, 780,8519, 298, 793

12, 574,849

29,948,839

2, 664, 219, 081

i Other than capital net gain from sale of assets held for more than two years.1 Nontaxable. Specific exemptions exceed net income.

Page 98: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 95

TABLE 7.—Personal returns—Distribution of income, by sources and by incomeclasses, for the United States—Continued

Income class

Under $ l , 0 0 0 i . . .Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,0001.$3,000 to $4,000$4,000 to $5,000 i$4 000 to $5 000$5,000 to $6,000 i$5,000 to $6 000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000.$10,000 to $11,000$11,000 to $12,000.$12,000 to $13,000....$13,000 to $14,000$14,000 to $15,000 _.$15,000 to $20,000$20,000 to $25,000$25,000 to $30.000$30,000 to $40,000 .$40,000 to $50,000$50,000 to $60,000 .$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000 _$90,000 to $100,000$100,000 to $150,000.$150,000 to $200,000..$200,000 to $250,000.$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000 __$500,000 to $750,000...$750,000 to $1,000,000$1,000,000 to $1,500,000$1 500 000 to $? 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

Fiduciary

$7, 322,950458, 059

4, 352,8686,421,6155, 732,414

11,126,1872, 366, 9298, 532, 4612, 202, 016

12 223 475875,724

9, 372,1869, 209,1197, 318, 4766,571.9426, 516, 3445, 887, 5655, 478,1684,926,1914, 791. 9263, 851, 931

19, 045. 83913, 559, 25010,706,11715, 365,84511,823, 7918,964,4556,850,1554, 419,8314,666. 5883,195,160

10,503,8235, 684,1054,131,4192, 486, 7931,768,2552, 279.1023, 322, 9361, 437,4931,771,444

340.13465, 783

257, 927, 864

Total income

$749, 357, 46813, 698, 221

1,586,739, 4222,442,322, 7054,083, 378,4991, 558, 708, 379

863,396, 2092,152, 070, 445

179, 002, 4561 904 341 839

61, 240,493938, 434, 679737,782,963562,635,961449, 471, 704377, 593, 362324. 870, 795260,748,319249, 017, 780230, 638, 583204,815,019815,873,595571,157, 026431, 276, 111603, 386, 090426,485, 588306,182, 224231,702, 369176,483, 087144,000.497112, 692,401321,950, 242164, 588, 76495,042,72270,424, 26386, 299, 02255, 319, 33091,993, 56738, 687, 71450, 264, 46922 323 33429, 630, 93319, 985, 766

45, 890, 939

24,871, 90S, 354

Generaldeductions

$498, 292,9735, 098, 203

215,892, 780121,401, 397295, 824,827131,809,19485,839, 698

192,492,14935, 437, 277

205,381 85116,703, 359

122, 666,461107,648, 29167, 596,83262, 295, 01042,813, 39847,138, 85740,230,04435, 707, 05332,984,70828, 201,036

114,129, 46881,423,92161,301,16398, 547,09861, 603, 61642,405,28428,723,16026,417,47021,479, 70121, 857,15450, 394,77027, 275, 20514, 395,87010,141,23113,396,4276,719, 605

13, 095, 8064,169,1895,339, 2442 712 1124,356,9821, 083, 930

8, 053,851

3,110, 477, 655

Contribu-tions

$11,783,419316, 711

17,947,07843, 249, 95037,730,84123, 224, 54811,133,73434,429, 647

2, 601, 29530, 937, 489

1, 229,17516, 232,45422,486, 09210,157, 6168, 299, 5927,129,1806,032, 3295,341, 5704, 648, 9834, 362, 3233, 822, 981

15, 715,49411, 510, 5708, 677, 578

13, 096, 0029, 648, 4007,214,9415,807,8184,874, 2593, 825,9583, 230,979

11,351,9195, 609,1862,864, 6682,955, 2082,801,5012, 028, 7444,429, 6671,315,9411,904, 0111,051 409

248, 3661, 333, 793

624,750

425,218,169

Net income

$239, 281,0768,283,307

1,352,899,5642, 277, 671,3583,749,822,8311,403, 674,637

766,422,7771,925,148,649

140,963,8841,668 022 499

43,307,959799,535,764607, 648,580484,881, 513378,880,102327, 650, 784271, 699,609245,176,705208, 661,744193,291,552172,791, 002686, 028,633478,222, 535361,297,370491,742,990355, 233, 572256,561,999197,171,391145,191,358118, 694,83887, 604, 268

260,203,553131,704,37377,782,18457,327,82470,101,09446,570,98174,468,09433, 202,58443,021,21418, 559,81325, 025, 58517,568, 043

37,212,338

21,336, 212,530

* Nontaxable. Specific exemptions exceed net income.

Page 99: Statistics of Income 1922 - Internal Revenue Service

TABLE 8.—(Corporation return*—Distribution, by State* for the United States

f Income returned for the calendar year ended Dec. 31, 1922}

States and Terri-tories

Totalnumberof cor-pora-tions

Corporations reporting net income

Number i Per centreport- j report-ing net j ing netincome ; income

Gross income Deduct iom

Prior year 'loss deduc- jtion from j

net income jfor net tax- |able income !

Dividends! War profit*i and excess! profits

Alabama ,Alaska ,Arizona !Arkansas !California ;Colorado |Connecticut jDelaware . . . ;District of Columbia |Florida ._. j(Georgia .. iHawaii jIdaho |Illinois jIndiana jIowa jKansas '<Kentucky iLouisiana iMaine . . _.]Maryland |Massachusetts iMichigan .. !Minnesota.MississippiMissouri !Montana jNebraska [Nevada jNew Hainpshire iNew Jersey jNew Mexico |New YorkNorth Carolina :North Dakota., 'OhioOklahomaOregon. jPennsy 1 vania IRhode Island . . |South Carolina iSouth Dakota |Tennessee jTexas ]CtahVermontVirginiaWashington -West Virginia.WisconsinWyoming

3. 335 !107 !

2,'l'\: I10, 051

o. S5.i

4*01..327s, 742

02. M •50. 4730. so ir .2 .40 •

S3 73. '»7H. *S05.332, iv. i

1,0021,-tOt,3, ss.i4. 74i

ti041. H71'

24, 1S-1

4. M5'>

.i, 11'.)4, 9*7

2, 7202.94;

1SJ*22

2. U4i*2. 71 .">

3.1 i7;J4

14. 3h0(I. 2 1 !;>. 34: i3, II.".a. ai.i2. 5X0

4! 59915, 807

10, 20!-1, 07*

11, I'.JO3. 9225. 1021.20*1,074

11,702941

01.8025,7142,848 !

21.390 '5. 750r»; 134

21, 3542, 2374. 00h2, SI 34.000

a! an1,0305. (MSy. *024, s j s

12, 5901.00L

1, 8.1.12, ,V20S, 922(,..-.71:>. 5471. 170

52. 50 !39. 0*50. 3 * '18. 00 '50. 07 .52. 74

.is. 11a* 1 2!

()'2. !».00 4502. ?•.">04. 7i; •11. 73 i57. 02 i

227. 57.1. 3i 4 ,3, 003, 4!•';*'. 02!

004. ()1 7. 735 li.097, }y4, 7iS .'

253. 02S. 589 j21111.041, 03«f •507.320, ls-3 1022. ISO, 434 i115.024, (.9(. j

*, 50M. 507. 1)21 ;1,394, j iy, iy.1 1

882.251, 143 \W., 05 4, 082 !741,590,714 !(.(,1,010, 505 •

XU\, 495, (/.)!'5. 098, 07 !

57. 021. 250201). 133,02?;

3, WOO, 450. UU008. 1X2, 055

1.002. !97, 149230,31 1,91820'), 251.300 j2*2, 81 2, 398 1505.811. 79* j100, 405, 028 j75,820. 212

7. 831. SOU. 920

X33, 1 SI. WM*4-i, *IO7. 87.1

*2i), 1*4, 7942o4, 107

li, ^SX, 409 j18.439. t'Sb i

303 ,04s , JJO j51, 835, 080 i1M, 21)7, 50!) I22,710, 071 !

2 ll 51 3, 7855',. 7/"t. 03(.: 5. 159, 00*'i, 3 4 7. 527

070. 77 8, 004122, !(:3. 93*

I'.J, 000, 14 4121. !40. M)7•i'.i. 058,

^3, S3.\ 404 ,ti3, 425 ;

3S2. 4.*5 j1. 110. 4!0 j'/. -*s\ NS4 Ix. 010, 382 i7. W72. SOJ iI. O'J-1. 22J ,1,337. 981 i1, 27?%, 785 i<, 7o2. 35 7 '

795, 77S ,1,352. 102 I

5i,558, 00(> |0, 477, 09S j4, 401, 751- !2, 155. 540 |i, 007, ,i«M i

T"2. X00, 00113, 010

37*. 415 ;1,922. 157 I

A:.. 3ON 44 a i.'), .)08, 928 i

J0.4.V.I. 4552.25!), ,"78.1 179, 4102, 598, S80'.. !)04. ifcsf>1.750, 200 i

4.11), Tii ;4 i75, 1 4v). 05C I

i'.T'u, :ij \11,4 i 5 ,1 s i ' :

7, 350. iy ; I

.s. 44.",1,43:.2. 933

329OS!)

0, X92450

3.1. 5043. 4801, 529

12, 4952, 7012, 399

1 •>. 2501. 2502. 0271. 5253. 0055. 4971,349

0X23. 20S4.3272. 9027, 127

710

54. 02 i

»>J 73 i:»\i . 1 ;30 59.17. 49

04.' 15 '5*. 00 147. *254. 7401.0153. 0858. 4240. y7 ;

40. 73 '57. 39.~u). S.S

.10. 0054. 21M 2557. 31 ,H. 22o.l s:1.57 «M11 1401. 1050 ,1s12. 75

433,031.50! ,821,053, 430 i

5.328.314,075 '3,091.035,274 ,1. 700, OO.O, 708 :

170. 232. 3M* '

012, 3(il. 252392, SCI, 3i»7

4*». 253

4.1)13. 0*3. ;

2.013. Mil'.

20'.*, l) 53

'•0, 170. 1'.14»>">. 7-0;;, ShO

•; 1, 230, 727: 17 225, 520

;s.; sxi.83.1

2. ()(>l,0J7, 123 !124. (5.10, S40 I521.530,034 j

25, 200, 095 1143, 143,900 i

3,058, 102,310 i50.5)5. 450 '

18, 557, 282. SOW !

940.895. 173 IHi). 244, 03S '

1,978,119,205 !520,170,257407, 527. 840 ;

7.504,812,851 '017. 533. 20'J354 *02, 104 ,100.889.097 '70i. (.8 4. 587 i

1, 782. 84 I. 37N i205,951,204 I115,040. 7S?s '>l'J.28T.a41..' !7 9 \ \sn), 0i:'> I51)9, 224, 24 4 ;

1. 5*3. 975. 52N !52. 324. 090 ,

, IT'S, 351 •2, 790, 39 71,514, 227 ,

27,217.973 !42, ))'^7. \f, *;

9. 5«(,. 2 M .

2. 103. •>j.

23l530,'09i •132. 300. 775

2. 822, 900, 837 :r,A, 109. 920

10, M).l. 09! 1)41

1 i MiHi. 417 I4.558.9 44,449 \

480.713.713379.035.387 I

'•..821. !1.1, 3os 'n.):\ 920, 092321. 530. 734102. 329. 3917 03.900, 122

l.oXs. 7M.989IVI. 42(i. 304

73K27?! 01973*. 020, oay527.450, 471

1. 154 090,78117,304,972

\\ 009, 4152h 100, 14i

1. 72 i. 40410. 783, 1o!

235. 20i. 4733. 405. 530

. 712. 11)0. 808:>y. l()9. 2374.718, 221

UO, 174, 75039, 450. 54427. 892, 453

0*3. 097. 493r, 1.013. 17729, 325. 430i. 5.,9. 700

57, 724. 4051)4. 059. 3*yIf). 528. 9U09. 245. 945

s3 , 01 4. 73019.801 . 57471. 707, 773

i29 ,87* . 7471. 951). 11*

459,1.914,

132.847.

11. 002,:>44,

I I I . 109.4. 250.

340..11. 972.

4. 842,1. 7(?3,

41. US .2. 090,3. 271.

302,5.321.".. 332.3. 202,

705.I. 135,5.701.5. 507,II. 250.

349.

f)341029477! 27297-)309S8150997

3229302S0(i9033f.

31.1021020

1.-HO,7, 28*.

17.017.is. XX 7.

!. 12'1.22. ().)'"».

xsi,2. 042,

150,1. 121,

20, 890,328.

! 99, 0*3,11,41'.),

32s),43, 909,3,913.3. 012.

7*. 340.

2! 955.312.

0.091.10. 050.1.473.

1)45.1). 503.0. 18S.7. 800.

14,034,403.

31.-; :C,: 7 '5 7 9 i0 l ( » .7.1* i012 |

04*01 I984400121;0334(( <400S753401J.101 y5;H984 ,390 I110 '

001 I!,';<; |419 |95*882 !

*32, 751!20, 1 It!1.1. 9902fi, 598

150,82738, OJ'.I73, 3X919, 10.117. 45 J19 050

239, 0807*2

3. )*7734, X3031... 123

37, 20.*U), 8151(). D40

9012J.I, 047

00. 09379.1. 997

1. 183. 727104, 033

171,3428,81*3. 807

17,011200, 2l.-'O

1,01)' " S . J17

731. 73."10.91317. 252

»>\ 211

171,05)4 i i a.;*

1 0 520. ,r)>,.'t:<0. 722

0. 097

Grand total.United States 382. s*3 212.535 5.151 SO. 331. 071). 917 ', 7.'.. 307. SOS. 774 (i. 1)03, *l 1. ! 13 50i. 7s(). 2X7 775.3JO.154 *. l'!0. 1 I i

; Percen t iToi.al 1M\ of total I

tax !

1-2, S32, 7d0ay, 120

3!)4, 4 I i1,949, u55 '

3.1. 405. 2705, 54<i, 947 ,

10,532. 844 '2, 27*. 8833. 1%, 8972, 018, 530•"., 2u4. OUt,1, 750. *,'82

402. 75175, 8HI. -}*!,! {. 77,'A. 124

K 7«^. 55(i •II. 415, 9977,370, 137 .

1. 755. 3()l»7, 'i^.\ 37(j .

17,813, 57050,070. 7*i> •11,097. 31)1 ,

1. 13';. 723 :23. 127. 247

*'.»(). < :7*• J . 'H . I , lH 5

1.10, 01 1l. 13 \ yyi .

27, :50, 0\i{; •\)2\K 732

200,002. 15(i! 1.405. \ 57

33N, 3(>"44. 701. (.10

3. 924. 2533. 029, 307

7*, 950, 0437. 303. 249i, O K HM ,

a 13. 282 !0. 2 0 \ 7<;: :

10.400. 22.) '1. 173. 935 i

972. 21f. i9.534. 323 -f> lt'.l. l.'»77. S7i. *2- ,

H. 204. *7> •405, 724 I

0 300!0. ) •

1 5271 '

1 31

il3179

00!l. OS!. 75

01! * 4

9470

0. 10<;. a y1.42. 1t

2 95! !3-102

. 143 10

0125 SJ

.01l 70. .'.040

10 07

04SO

1.34. b l. 12

1. 22

! or>

Stock

! Number-! repor!-

! ing no| net in-I

Per centreport-ing nonet in-

Corporations reporting no net income

Gross income : Deductions Deilcil

come 1 con;

Dividends

Cash ; Stock

M>, 107. 00210*, 0.00

2. 75!». y*3

141! ysy! 4202 5. 715. 9131-3.707, 072 Iy, 9X2, 900 !

12,0 49. 070 :S. SI9. 857

21.050. 274 !10, 4 ?),"., 334 :

4,07.1. M>y !255. IMS, 457 i

2A, 240, 722 •20. 725, I'Au i

h'.2.\i .,03 .i !, 7*2. <V 1 !

17*. 31 !. 403 \130. >*1. Oih '

40. v v \ 307 Ii . y j y . 77: I

' -T 274] 'uV, ;I 5. 7 17, ~-01 i

701 211! !5 . 2 7 1 . ][>:>

s i U U i ' . M i , ,1. 084. a 19 ,

a-'.'.l'iO. '<7»!

!. 13 4. .*.i.210. (503 .044

14. ()••.()! 2313*3,730. 12f,

2.). 929. 0M*y, 901.92*2, 104,311

22,0S0, 13".10. 753 H.I<\ 192, 5011,2X0. OS!J

34. kS5. Uu30.70!). li'«»'!d.iiM. 0314 4. 030. .77:.2, 229. 034

->. 1S2, St'ii) (.»*l

y2'.! '

••' 135 i' 2*0 !

.sac !'.. 030 1

'M3 I

. h* I', * 24 1

: • - : ; : : ;

' s 4 i !.SOI !J. 107 .. 304 .

>!l*45 :

42.t i(.0K)

•S*v,). 503. 1 15 M)7, .>2*, l iO2, 100^37* 2! 292, (;(.»

42.000 . S43 ! 19. .VJ5, 32."•'•*. f>S2, 04" ] r r 7^1, MM

737,03*;. ns* : *2h, :V.»2, i:',\>17-. .'.70, 90H J 2()v,, on-1 7 30

52.807)! (MO I Of.' -S7!, 2!-)49. VMK \:.A i 1.1. UO. ,"l»l^(!, 033. 01M I 'I.', 97.0 J()(i

173. 171,321 i I ' .U . 'M. : ; ;230.571'. c«;y i

24

•>3. 820, 07290. 000

372, 004 ',!.!?13. 3 0 ! !

1XX, 513, 03'):O.S7*, (M.I40, 492. 7-4!i O,73J, 1*00

' . 2 1 9 . '1/ I! .1.222. 4OS ,!0.0'. 10, H ii,-\ 391 . ;,{)2 •

3 ( ) \ 400 :111, 17s 1.19 •

13, OH. 53212. 137. x-,'7 •i 1, (05. JS{ •.'!. 20';, ;:-."•10.907. 4!)?. !

l ,80y. D07 '; 5 . 703. !/45 I

12*. H 3 , Jill •I .If5. '' 12, MO31, 401, 983

' ( .3 i .54_; - ,> j .{,'; 27 ',7, |."7, 779 i 10, MJ*. .Vj."07 .002 .001 5 745 1 Ml 4;» 532. 3 !2. \>\>2 ' 5'.M. X«.J4, l-33

l ' i L . » M 2. 4 8 , • '.A. II i.'i. ,~i:. 5 7 ! ' i 72 , 0 2 7 ' 0 < >

7 . ! ! * , 27! 2. 1 (>'.»' 12 7.1 17.1. !;.'.3. 10', HS, ()22. !}."7

2.590. 150 3 .1 ! ,1^ s.l U. "3d, 1 !3 \ .".'», H !O,'.«•!123. V.I, 491 4,.s7O ; H H. !N2. .131. ,ssj , ..32. \7*\U)(<

5 9 . 9 * 3 1 J!(i I 52 1* ' 17,333, MM' j 20. 722. ><3s. 2 jy . 172. IIS 2 9 , 3 5 ^ | l~ ..'•'• ! . 'U4 , 7.~.r: ,'t,.; , 5. r>0, 727, ('!'«';

220 17. i! 3 •'.' j I', ,>2 40. W. 1 ^ 7 ' 11,' I 12.' •.'!'•20*. 8 2 " . ' '32 , x. xw. l i 11 .7A, 1. I'.M.«.)«.,!). *f , , 1. hUl, 052. Mf

12. 28° , Ssx. 3 . 0 4 9 I 53 03 235. OS7. ()K<; ! 2^2. 091 . '.Oh\). 093. \UYA 2. 73"> I 53 2T KiO, 2W1. ."y«! ! 1x0. ti23, . 7 !

2(K). 830. l '5s <f. t)<)8 | 12 01 1. 02*s. 09.1. si ;3 • 1, *().•!. ()!»(!. *:77

' in. (.so 12, 00;• :7.X21, J*"-; 1C2. 07 7 •-> 702. «.fl 4 402 . 1 7 * '

-sS. 7M5. 77! ' 17.'):?'.». 410,'J. 7S7, M'l ' 3 , 0 5 9 . 2!<' i24, 14 4. 33'< ; 3 ,434 . IO1.'

h.Jl i, ()4212, 9! 7. 0(M,

17, ')()!), 9iM4. l>'7, 230 ,5. 4. 0, 222 !

! 7s4 719 I(.12.347

t i . OIK-, M-1(I

3S, .;i)2. 2ii> ! M. \2W i2. 74 i. <>*:;. s24 ' 2, y ' l . ~<>\. 401

i!.1.73(». ::f '(i , 3S5, 7*0. ."-:«. U>,010,4432 ! 1 . 471.1H2 ! 2.V\, \''>:. l'A'> 2 1 , ( > O . •'.<(; •KM). 5 0 ! , ( ) I 7 j I I'.. 029. '.'-',: i ! 1, 10X, 3^0 ;15'), s.">.",. S77, I i 7 ' , y I!, f,3 ^ 1 1S, ()s.l, 0.1S '.»7X 7*)O,'»'»4 , 32".. .140. 527 i U. 7 *'A. 533I V'I. 0 .1 . 220 ! l h i . >2t«. 727 I 1 1. 175, 5(J7!-i3, 207. 1-M 1 2 ! . \ AA\ 74l.- I 2".. '.30, * 3 *

I .C r i , 30i! 705 ' 1, !••(•. 997. 21«i j 1 "i. («'!», 105 ' 1533. x.ll. 774 ' . ' '». 17", U\n i 7<>,32O, 2 i7 •

178, -15'3. 'I'M). 7J», 1

117, r.2J

2!s9.l". S4I :2. I s3 , 707 I

.730 , !',4 !

1, 27*. 30* :, 123. (,33 '

951. 28! .

, 0*4. 420 J, 5 4 7 . 11.1 I

Sh(), *9'.i1 4 483. X02 .2^. 752. 475

L.701). 287:', 057. J77

_".). 978. J7 2 !39. 4f»5. i22 ;14. r'.'fi. 130 :

t-5. 129. 220731. '2X9

. ' . ' O l i

.O9J

. 702351 t

. 4(,!»95!

»."• 7'.' 10. «7J».'.!()'» j 4 4. .1*3. *.)O

12 ''W .'.2a!«il9. 71 1 1 5!»y, 374. ()-.j• >5 7s s i 5 47,7*2 ] 90, '.*i\i, 2003 1 1 7 1"., 20* 7()?. I .51.891. K31!M. 0'..' • 343. 02*;, 382 i 308. 0^3. 30(i

7 1 >'• 2*2 .920 .5)10 ' <M. 3C.S. t,"3.'.- !>•; !93. ..35, S7)S ' 207. 3s2. 04.

US. (>*J. I'M

. , 9 1 5 . 17 ' 170, f *!s i

1 On net income earned from July 1, lt>21, to Deceml>er 31, 11*21, re]>orled ol year returns of corporations whose accounting period terminated after December 31, 1921, but prior to July 1, 1922.

21.337.900 27,338.704! 0.000.804

_-0 5X\ X31. 5:>7 2*'. 782 OU) l»5:; j 2,193.770,35'; 213 815 M'l <

i i10503°—24. (Follows p. 97

51-. 1.1 i. 9 1 ! 10.^

12! 0f"<! 951 ' 1. I'.u! 72(> I3 rlfifi, :.?:• 232 2D* !(. .404. * J ! ) 400. 2 2 . j

•i'.3*S, S50 I 73. 743 I.Hi !>7O. 127 • 52. >0!'. Of,0 I

9. 780, <•.{,> 01-K OV'* !u 5"2, W2 201. 7*7- j

17,001. MII ! 1 .1,310! a.K. J20,327^-75 ' 1.022. S-!> I

173, y41. !54 Jy, 143, 013 ,'-5.541, 2(!0 3. oil, 3C3 i',;. 5is, H)." , !. 1x7, 7re. j3, 703, XX J ! 2!)S, 157 j12, 710, Jls ! H83. 955 |7 I, 124. 313 , !». I'jf.. 57-» |

a! 020! <»:; 12.1. (»oo. y!v^M. 141. 77713. SI!1-. I'.U!.', 7yy. 1 ! !

1 in 7, xic I3. iyo. 771 !

5 X72. ! JO '•is*. 53s i

7T0! ,V.s,900,42' ,!

i .OSA.UO. 17(), 3*-., 705. 127

120.010iOS, JO!'59, 25 '.35, 00!)

320. .US

! 2 vi x.l":1,21X, 7 1 !

2!-';J. 145, 05!I 3K>

3!>3. 3ri.I.S.I (li)'("2X. l.Si;

.020,(».)i:"..0*9, U)7'.. 013, 30-1

. i(>X. 07:.270,4!- ;041,900

2 40.72.;, <-U2, 5s ]

1. y.ji!s-.>i232 02>r,t, .1x2

). 300,327jy7.3*0500.715

. 350. US2

.051, 500iy'.*, 2*7

0, 121393. 32; >

. *37. 07 488,820

,070.257073, S27

. 903, 07u1. le.l, 20'»

, r^.K '\.MXX, i.V)

Page 100: Statistics of Income 1922 - Internal Revenue Service

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States

[Income returned for the calendar year ended Dec. 31, 1922]

SerialNo.

12345

678G

10

11

1213141516

Industries

AGRICULTURE AND RELATED INDUSTRIESI. Farming:

Cotton farming . . . .Grain farmingFruit farming _ __ .Stock farmingAll other farming

Total farming

II. Related industries:Logging... . . . . . . . . . _ _ . .FishingIce harvestingA11 other related indusLies.

Total related industries.Agriculture, n. p. d.,1 or combinations of I and II _

Grand total, agriculture and related industries

MINING AND QUARRYINGI. Mining:

Coal miningMetal min ing-

IronCopper _ _Lead and zinc .Gold, silver, and precious metal^All other mining

Totalnumberof corpo-rations

800737

6,076

7,747

349193150617

1, 30936

9,092

4,110

94110117367642

Corporations reporting net income

Number

432

342209

2,793

3,420

192104104170

57010

4,000

2,464

40114576

138

Net income

$39, KSO

4, 506, 5061, 902, 871

38, 901, 261

45, 583, 960

12,041,1111, 922, 703

892, 2742, 406, 945

17, 263, 03353, 628

62, 900, G21

147,074,098

2, 530, 737418, 881

11,981,4706,174,181

14, 718,366 1

Prior yearlr-,s deduc-

tion fromnet incomefor net tax-able income

$46041. 048

208, 653840. 082

2,039, 855

Income andprofits tax

$3, 83422, 232

488, 259106,984

4,148, 447

3,130,098 | 4,769,756

1, 444,114418, 848

44471,071

1, 934, 477

5, 064, 575

20,171, 390

1, 533, 574230, 231

2,149, 807111,630432,473

1, 308, 330171, 59998, 605

268, 480

1,847,0145,241

6,622,011

15, 632, 647

120,86422, 778

1, 223, 842751,474

1, 770,880

Corporations reportingno net income

Number

919

548468

3,283

4,327

1578946

447

5,092

1,646

549972

291404

Deficit

$222, 479172,188

5,281,0746,857, 895

32,864, 778

45,398, 414

2, 669, 5543, 877, 916

234,4693, 596, 532

10, 378, 471314, 272

56,091,157

36, 465.137

2, 111, 16833,132, 906

1,819 94713,634, 23913,311, 730

1 Main business not precisely defined.

>>

GO

3ao

CO

Page 101: Statistics of Income 1922 - Internal Revenue Service

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—Continued00

SerialNo.

1718192021

22232425

26

272829303132333435

Industries

MINING AND QUARRYING—continuedI. Mining—Continued.

Nonmetal mining—Oil .GasSalt, mines and other sourcesAll other nonmetal mining-. -. _._All other mining concerns, n. p. d.,1 comljinatioiis and tributary

industries . _

Total mining . _

II. Quarrying:Stone .Clay, sand, gravelPrecious and semipreciousAll other quarrying* n. p. d.1.. _ _

Total quarryingMining and quarrying combinations, but main business not given

Grand total, mining and quarrying

MANUFACTURING

I. Food products, beverages, and tobacco:Bread, bakery products and retail sale . . - _ . . .Milling, flour, meal, feedCereal preparations, etc.Dairy products and condensed milkButter substitutes __ . . .Chocolates, confectionery, ice cream, etcCoffee and spices _Fish canning and preservingFruit and vegetable canning and preserving, etc

Totalnumberof corpo-rations

2,35419850

1,802

5,733

15, 477

496793

254

1, 55066

17,093

1,2391,620

1792,511

181, 407

145235952

Corporations reporting net income

Number

77412734

563

1,049

5,321

269431

82

78227

6,130

747948

971,807

7649

9891

554

Net income

$35, 463, 8804, 469, 5856, 993, 968

21, 019,166

12,496, 322

263, 340, 654

12, 258, 9949, 334, 956

1, 217, 746

22,811,696285,038

286, 437, 388

38, 795, 47231,981, 78012,109, 91134, 794, 565

54,10232, 410, 963

5, 514, 0202, 097, 605

19, 737,447

Prior yearloss deduc-

tion fromnet incomefor net tax-able income

$794,01439, 08232, 097

3, 016, 667

881,808

29, 392, 773

433,015378, 886

12, 506

824,40712, 979

30, 230,159

345, 0391, 945, 393

191, 768515, 453

4,177828, 967412, 899568, 560

2,009, 862

Income andprofits tax

$4,285,102536, 230866, 794

2,182, 649

1, 345, 856

28,739,116

1,436, 0761,052, 735

140,035

2, 628, 84631, 631

31, 399, 593

4,711,7493, 682. 6801, 475, 4624, 058, 953

5, 3263,866, 435

670, 908205, 829

2,140,171

Corporations reportingno net income

Number

1,5807116

1,239

4,684

10,156

227362

7172

76839

10,963

49267282

70411

75847

144398

Deficit

$88, 798, 3091,050,718

214, 56336,955, 783

45, 802, 657

273, 297,157

2, 805, 7232,300, 224

19,0861, 292, 586

6,417,619741, 325

280,456,101

3,876,23512,677. 594

1, 332,0824, 713, 678

696,29311,708, 838

778,1343,673,513

11, 548,693

3>3

§j

ao

S

Page 102: Statistics of Income 1922 - Internal Revenue Service

55

Meat packing, etcPoultry and poultry products.Sugar making and refining, cane and beet -Ice manufacturing, etcSoft drinks, etcBreweries and distilleries, etcTobacco.All other food products

Total food products, liquors, and tobacco..

II. Textile and textile products:Textile fabrics-

Cotton goods, e t c —Woolen and worsted goods, etcSilk goods, etcFelt goods and products, except hats.Linen and flax, etc _All other textile fabrics...Fur goods and fur products, n. p. d.,1 e t c .

Total textile fabrics.

Textile products, other than clothing—Carpets, rugs, mattings, etcCordage and twineArtificial leather, oilcloth, linoleum, etc

All other textile products other than clothing.

Total textile products other than clothing.

5448

2291,4161,313555558

1,158

14, 087

7824196604123

1, 561MSI

3, 867

10865?S779

990

3604

1161,039701234272635

8, 359

5923133522911959223

2,479

774718567

709

40, 512, 876168, 765

39, 428, 88322. 272, 73114, 784,1159, 703, 32690, 752, 46752, 552, 352

447, 671, 380

105,450, 62460, 111, 49823,822, 6013, 514,9813,232,870

126, 262,9284, 704, 146

827, 099, 648

35, 886, 5925, 355. 8333, 835, 573

44, 289, 989

89, 367, 987

2,029,041

20, 211, 064206,127531,150544, 465585, 536

3, 283, U 2

34, 212, 503

7, 229, 5092, 808, 5252,417, 393

49,77568,993

5, 241, 695260, 591

18, 076,481

1, 270,9911, 305, 326245, 323

6, 647, 869

9, 469, 509

4,838, 50420, 854

2, 367, 9242, 620, 9911, 674, 8931,147, 998

11, 240. f, ;05, 937, 402

50, 666, 679

12, 289, 5247, 322, 2582,472,181435, 246394,160

15,177, 876556,120

38, 647,365

4,475, 309502, 024451, 200

4,878, 334

10, 306, 867

1844

113377612321286523

5,728

1901063081212602158

1,388

311820212

281

32, 502, 27823, 607

13, 740, 8363, 096, 7386,339, 55313, 644, 9234,169, 50725, 783, 793

150, 306, 300

12,488, 2453,952, 6057, 593,881

97, 541251, 642

12, 332, 7371, 264, 760

37,981,411

535, 272333, 877357,196

3, 145, 066

4,371,411

Clothing-Custom-made clothing, e tc . .Factory-made clothing-

Men's clothing, suits, overcoatsWomen's clothing, suits, coats, skiHats and caps, etcC orsets _Shirts, collars, cullsHosiery and all knit goods

All other clothing.

Total clothing

Total textiles and textile products..

763

0331,670 !

707US267

1, 130 i1, 2S0 |

6,568 |

11,425 i

421 |837 i396 j67 I

151 i746 |7 3 8 ;

3,785 !

6,973

5, 951, 742

14, 755, 9277, 970, 9017, OSS, 1.272, G5;i, 8865, 275, (532

44, 026. 73030,916,149

118, 639, 184

535, 106, 819

649, 099

1,175,172651, 202840, 604142, 796765,618

1. 905, 0542, 60S, 089

8,797,634 j 13,545,361

605, 339

1, 759, 389791, 335757, 009305, 819545, 308

5,261,8343, 519, 328

334

21283331151116384542

783

36,343,624 ! 62,499,593 4,452

1,689, 571

5, 739, 7878,029,2113, 288, 021

782, 0721, 625, 5185, 237, 0209, 567, 107

35, 958, 307

78,311,129

CQH>

Q

3aog

1 Main business not precisely defined.

Page 103: Statistics of Income 1922 - Internal Revenue Service

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—Continued

SerialNo.

636465666768

69707172

73747576

77

787980

Industries

MANUFACTURING—continuedIII. Leather and leather products:

Boots, shoes, cut stock, and findingsGloves _._Saddlerv and harnessTrunks and valisesTanning, graining, and finishing leatherAll other leather and leather products ___ _ . _•

Total leather and leather products..

IV. Rubber and rubber goods; also celluloid, ivory, shell, and bone:Boots, shoes, and garments . .Belting, hose, and tiresCelluloid, ivory, shell, and bone . _ . .All other rubber goods

Total rubber and rubber goodsV. Lumber and wood products:

Saw and planing mill products, etcFurniture, all classesCarriage and wagon bodies and parts, etc __ . . _ .All other lumber and wood Droducts

Total lumber and wood products..

VI. Paper, pulp, and products:All paper, pulp, paper products, etc

VII. Printing and publishing:General printing and publishing, etc _ _ . .Paper manufacturing and printing, n. p. d.1Special processes and tributary industries, etc _ _

Total printing and publishing

Totalnumberof corpo-rations

1,1984392

1061766G9

2,284

1718075

321

593

3,4551,373

232,060

6,911

1,769

7, 394227

1,089

8,710

Corporations reporting net income

Number

726235954

106362

1,330

95345

177

284

2,339942

141,250

4,545

1,086

4, 821168782

5,771

Net income

$63,192, 884424, K87955, 996829, 957

9, 222, 00214, 014, 991

88, 640, 717

662, 7967, 752, 253

543, 14732, 971, 486

41, 929, 682

138, 218,11639, 871, 488

218, 79029, 687, 533

207, 995, 927

84, 024, 626

164, 933, 5434, 440,195

15, 341, 927

184, 715, 665

Prior yearloss deduc-

tion fromnet incomefor net tax-able income

$4, 931,14294, 952

614, 677185, 686

1,407, 8913, 395,186

10, 629, 534

15, 3572, 807, 621

113, 27720, 391, 365

23, 327, 620

17, 522, 5722,844, 308

62, 4773,827, 312

24, 256, 669

8,471,192

3,317,972111, 926993,185

4,423, 083

Income andprofits tax

$7, 941,87845, 51333,40374, 405

964, 7301,354, 368

10,414, 297

80,139629, 94145, 901

1, 529, 851

2, 285, 832

14, 985, 8394, 527, 976

22,0073,163, 605

22, 699, 427

9,481, 228

19,420, 656623, 520

1, 700, 697

21, 744, 873

Corporations reportingno net income

Number

47220335270

307

954

812730

144

309

1,116431

9810

2,366

683

2,57359

307

2,939

Deficit

$11,260, 012103, 456469, 087403, 329

5,128, 0837,447,115

24, 811, 082

99,44017,815, 951

328, 2016,319,361

24, 562,953

28,674,6996, 460, 273

93,16113, 053,841

48, 281,974

22, 408, 513

20,697,410347,644

1, 975,432

23,020,486

oo

o

ao

Page 104: Statistics of Income 1922 - Internal Revenue Service

81

87

97

100101

102103104

105

VIII. Chemicals and allied substances:Chemicals proper, acids, and other compounds, etc..Paints and varnishes, etcOils, vegetable and animal, etc .Petroleum and mineral oil refining and productsSoapsFertilizersAll other chemicals and allied substances

Total chemicals and allied substances.

IX. Stone, clay, and glass products:Stone—Cut building stone, crushed stone, etcClay and earth products—brick, tile, terra cotta, fire brick, etcGlass and glass products—

Glass manufacture, plate or window glass, etc.Combination stone, clay, and glass manufacture

Total stone, clay, and glass products.

652 I420 !509 !168 I214 i

3,261 !

6,117

52146

X. Metal manufacture:Metal products of iron and steel, or iron and steel and other me ta l s -

Smelting from the ore, crude or refined metal production, etcGeneral or stock products or forms made in foundries or rolling mills,

etc __-Agricultural machinery, steam appliances, construction machinery, j

etc. |* Metal-working and paper-making machinery, heavy ordnance, roll-

ing stock, safes, vaults, etcGeneral electric machinery, stationary and marine engines, refriger-

ating machinery, etc jMotor vehicles, auto and truck bodies, and spare parts !Boot and shoe machinery, typewriters, and calculating machines, [

gas and electrical fixtures, etc ;Metal furniture, ornamental ironwork, sewing machines, etc jFirearms, hardware, cutlery, hand and machine tools, gauges, etc i

All other metal products __ jMetal products, not iron or steel— !

Base metals, smelting and .refining, etc..Airplanes, complete or partsPrecious metals, smelting, refining, etc

Total metal manufacture _XI. All other manufacturing concerns:

All other manufacturing, n. p. d.,1 etc

71

2,522

1, 512

732|

563 i1, 075 j

737232837

5, 985

85039

719

1,5874 i

10,825 !

49444224728083

1221,844

28, 503, 77921, 971, 84812, 305, 082

242,979, 03813,124, 7983,191, 917

139,144, 958

3,318, 0711, 606, 6652, 549,0919, 533, 758

873, 975949, 399

7, 712, 434

3,512 i 461,221,420 | 26,543,393

3,112, 0322, 531, 7721, 246, 395

29,185, 7131, 530, 914285, 386

16,163, 908

54, 056,120

3992101732298592

1,417

2, 605

6, 690, 5562,307, 3385, 528,19324,438, 919

632, 7722, 506, 204

24, 054, 396

66,158, 378

1,700 | 1,1171,623 : 1,004

30929

48,398, 9G839, 092, 282

37, 273, 533927, 311

1,107, 7861,847, 226

1,008, 997110,611

2,459 125,692,094 I 4,074,620

28 I

1,407 !

791

255430

391138404

3,188

52716

423

1, 539, 702 I

116,919,248 !

62,950,421 j

65,378,243 j

22, 792, 398314, 950, 079

34, 008, 52823, 877, 77338,151, 367

176, 060, 643

38,499, 9121, 001, 620

10, 826,172

8, 397 | 906, 956,106

5,981 | 370,465,237

Grand total, manufacturing.. 48,697 I 3,454,419,673

849,456

21, 535, 239

11, 058, 535

1, 801, 582

2, 762,15735, 406, 750

5, 738, 883432,287

4, 209, 21329, 351,090

4,006,957

1, 619, 045

118, 771,194

28, 837, 320

5, 771, 3784, 512, 913

4, 558, 92996, 705

14, 937, 925

85, 363

12,035, 004

6, 473, 366

7, 986, 408

2, 526, 77935, 564, 913

3, 575,4472,909, 0654,192, 720

17,950, 262

4, 250, 673123, 107

1, 087, 002

98, 760,109

42, 229,447

319, 890, 752 j 389, 775, 530

583619

21217

1,431 :

43

1,115

721

333

308645

34694

4332,797

32323

296

7,477

4,844

33 78!

4, 799,7257,733,612

3,978, 60674,168

16, 586, 111

6,376, 529

52, 993, 825

34. 768,070

10, 311, 522

8, 320, 36956, 339, 439

9,625, 5941, 645,139

10, 202, 07767,911,167

8, 638, 882699, 480

4,148, 616

272, 040, 309

86, 925, 794

813,413, 029

in

8

Oo

]Main business not precisely defined.

Page 105: Statistics of Income 1922 - Internal Revenue Service

SerialNo.

106107108109110111

112113

114115116

117118119120

121122123124

TABLE 9.—Corporation returns—Distribution of incomes by

Industries

CONSTRUCTION

Excavation and construction under or upon the ground (not buildings), etcJettv, dam, dry-dock, wharf, bulkhead, etc... - - . . . .Railroad construction, pure or combinedShipbuilding, pure or combined _. . . .Buildings and structures above ground, etcEquipping and installing machinery and equipment as elevators, carrier systems,

etc .Wrecking, razing, or moving (not marine)All other construction and contractors, n. p. d.1

Grand total, construction

TRANSPORTATION AND OTHER PUBLIC UTILITIES

I. Rail transportation:Steam railroads . . .Electric railroads .. .All other railroads, n. p. d.,1 etc

Total, rail transportation . _ .II. Water transportation:

Ocean lines, transoceanic and coastalLake, sound, bay, and river lines _ _ _Marine salvage and wreckingAll other water transportation, n. p. d.,1 etc

Total, water transportation _III. Local transportation, cartage, and storage:

Cartage and storage or warehouse and packing for transportationCab, livery, taxicab, jitney bus companies, and garagesSpecial food storage and packers for transportation, etc _All other local transportation, n. p. d.1 . _ .

Total, local transportation, cartage, and storage

Totalnumberof corpo-rations

1,14114936

3083 626

2 19997

3,814

11,370

G36386566

1,588

69138

141,554

1,775

3,2301,849

669328

6,076

industries for the United States-—Continued

Corporations reporting net income

Number

6797720

1192,333

1,36965

2,335

6,997

342185345

872

2690

848

969

2,1501,074

455234

3,913

Net income

$16,185, 2631, 92G, 604

579, 53010, 616, 51319, 705, 870

7,178, 902309, 795

35, 221, 681

91, 724,158

324, 714, 84128,371,10954, 083, 690

407,169, 640

9, 340,1508, 327, 249

] 2, 91018, 528, 393

36208, 702

17, 755, 5968, 230, 217

16, 621, 6918, 349, 228

50,956,732

Prior yearloss deduc-tion from

net incomefor net tax-able income

$449, 536109, 80564, 070

1, 864, 413886, 384

599, 71231,093

1,818,463

5, 823,476

9, 405, 720748, 989

1,498,950

11, 653, 659

132, 813341, 210

8291, 555, 278

2, 030,130

339, 742127, 213119, 359

24, 728

611, 04.2

Income andprofits tax

$1,861, 529214, 920

62, 0221,079,3101, 971, 023

622, 47524, 287

3,816,822

9, 652, 388

39,148, 2183, 622, 5156, 559,747

49, 330, 480

1,149, 305994, 717

7752,031, 674

4,176, 471

1,973, 782862, 261

1, 985, 940979, 646

5, 801, 629

Corporations reportingno net income

Number

4627216

1891,293

83032

1,479

4,373

294201221

716

4348

9706

806

1,080775214

94

2,163

Deficit

$5, 579,6841,551,414

320, 66416, 330, 4407, 921, 671

4,148,63091,447

16, 584,688

52, 528, 638

65, 200,43631, 901,00214, 603,309

111, 704, 747

11 100,2071, 812,241

133 25417, 649, 584

30, 695, 286

6,132,4322^20,9141,939,734

716,958

11,610,038

oto

wH>UlHMO

oo

Page 106: Statistics of Income 1922 - Internal Revenue Service

125126127128129130

131132133134135

136137138139

140141142143

144145146147148149

IV. Other public utilities and transportation, n. p. d.:1

Electric light and power companiesGas companies _Telephone and telegraph companies __...-_Water works.Mutual public utility, companies not organized for profit..All other public utilities, n. p. d.,1 etc

Total, other public utilities and transportation

Grand total, transportation and other public utilities..

TRADE

Wholesalers and jobbers, including exporters, importers, etcDepartment stores, either wholesale or retail, or bothRetail stores, all other, etc.Commission merchants, purchasing and selling agents, etcAll other trade, n. p . d.,1 etc

Grand total, trade..

SERVICEI. Domestic service:

Restaurants, lunch rooms, etcHotels, board and lodging houses...Laundries, cleaning and dyeingAll other domestic service, n. p. d.,i etc..

Total, domestic service..

II. Amusements:Theaters, or theatrical organizations, etc_Motion picture theatres iMotion picture producersAll other amusements..

Total, amusements ._ __III . Professional and other services:

Business services, advertising, appraisers, auditors, actuaries, etcEducational service, including art, colleges, schools, libraries, etc., teach-

ers, etcCurative services, physicians, surgeons, etc_Legal services, lawyers, patent attorneys, etcEngineering, mechanical design, invention, scientific research, etcAll other service, n. p. d.,1 etc

Total, professional and other services..

Grand total, service

1 Main business not precisely defined.

2,072626

4,0461,536929

1,863

11, 072

20, 511

16, 3681,246

41, 4693,35933,241

95, 683

1,7202,0872,766222

6,795

3931,602238

2,723

4,956

2,825

1,0941,2571,2291,1533,836

11,394

23,145

1,613469

3,1171,158444

1,135

7,936

13, 690

10, 337927

25, 7461,919

20,862

59, 791

8661,3201,898144

4,228

19891066

1,424

2, 598

1,658

619759

1,007426

2,199

6,668

13,494

85,340, 62528, 655, 313126,459,33113, 590, 912

234,782230, 647, 531

484, 928, 494

979, 263, 568

254, 680, 723109,412, 714284, 347, 51836, 212, 307329,359,469

1, 014, 012, 731

12,751,83133,069,18014, 574,419

735,920

61,131,350

6,291,6749,428,2186.600,74112,772,462

35,093.095

22,820,182

5, 566,8043,781,8026,126,5164,270,4999,576,274

52,142,077

148,366, 522

348, 54957, 538132,983153, 25930, 672

2,867,151

3, 590,152

17, 884, 983

39,411,9401, 605,17711,136, 2161,841, 644

43,638, 039

97, 633, 016

191,502638,942261,68235,220

1,127,346

631,373197,920317,347260, 964

1,407, 604

329,178

58,43120,07223,80386,468110,429

628,381

3,163,331

10,397, 6133, 504, 52815,446,7051, 517,774

10,13329,295,424

60,172,177 |

119, 480, 757

26,438, 75513, 381,77130,438,4794, 050,86632, 731, 737

107,041, 608

1,489,2713,863, 5531,467,155

68, 944

6, 888, 923

699,0591,038,042779,452

1,273,394

3, 789,947

2,607,153

616. 247349, 866633,220460,336916,627

5,583,449

16,262,319

459157929378485728

3,136

6,821

6,031319

15, 7231,44012,379

35,892

85476786878

2,567

195692172

1,299

2,358

1,167

475498222727

1,637

4,726

9,651

3,126, 9083, 241, 8461, 340, 4021,124, 027216, 008

33, 421,159

42, 470, 350

196,480,421

89,877,2015, 043,42290,131, 09710, 773, 580122,868,058 g

318,693,358 ^

5,404,849 Q8,278,852 W2,716,348 _196,840 £j

16, 596,889 M

a2,938,472 O5,266,035 g6,159,890 59,167, 618

23, 532,015

5, 750, 669

2,381,6211,491, 759508,338

4, 515,4624,837,930

19,485,779

59,614,683 ^OCO

Page 107: Statistics of Income 1922 - Internal Revenue Service

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—Continued

SerialNo.

150151152153154155156

157

158159160161162163164

165

166

167

Industries

FINANCEI. Banking and related business:

Private bankersNational banks.State banks, general banking, etc , n. p. d.,1Trust companies, or bank ami trust companies . . . . . . .Loan companies, etcStock and bond brokers . . .-Real estate, loan, and insurance agents, realty holding and development

companies . . . .Holding and leasing realty, not realty business, etc.

Total banking and related business. _ _..II. Insurance companies, not agents:

Life insurance, stock, and mutual companies _Accident, stock companies onlyFire, stock companies only _ _Marine, stock companies onlyAccident, fire, and marine, mutual . .Fidelity and bondingAll other insurance companies, n. p. d.,1 and combinations.

Total, insurance companies _ -

All other finance, n. p. d.,1 and combinations of I and II, etc

Grand total, finance... _ _ .-ALL OTHER

All other active concerns whose business can not be identified with any maindivision; also combinations of main divisions when the main business is notgiven - -. -.

Inactive concerns

Grand total, all other concerns

Grand total

Totalnumberof corpo-rations

958,266

18,4192,7843,2641,018

13,21938, 703

85, 768

35432

32626

5221

832

2,093

3,244

91,105

2,11630,283

32,399

382, 883

Corporations reporting net incomes

Number

755,961

13,3752,2042,451

573

8,36222,354

55,355

28321

19518

2001

486

1, 204

2,087

58,646

1,07812

1,090

212, 535

Net income

$2, 307, 514131,279,34179,131,957

109,451,74130, 701, 82729,358, 898

58, 982, 822231,131, 997

672,346,097

82, 231,5443,039,230

11,218,0922, 727, 3282,561,023

2,33847, 975, 803

149,755,358

65, 733, 238

887, 834, 693

88,850, 6171,172

38.851,789

6,963,811,143

Prior yearloss deduc-tion from

net incomefor net tax-able income

$14,7273,080,335

680, 677612,216135,121835,882

1,286, 5033,414, 570

10,060, 031

245, 916120, 254

3,091,6891,189,582

847,163

1, 736, 967

7,231.571

2, 500, 808

19, 792, 410

2,297,585

2,297, 585

501, 780, 287

Income andprofits tox

$272,70314,893,0317,427,432

13,101, 9473,397,6104,088,966

5, 964,62825,171,019

74,317, 342

9,870, 836362, 701986,101191,365179,433

425, 581, 757

17,172,235

7,607,823

99, C97,400

4,444, 662

4,444,662

783, 776, 268

Corporations reportingno net income

Number

202,3055,044

580813445

4,85716, 349

30,413

7111

1318

322

346

889

1,157

32, 459

1,03830,271

31, 309

170,348

Deficit

$116,83928.006,85335,977,08318,671,60110,805,4017,511,101

34,321,19390,799,606

226, 209, 677

1,069,0794, 585,904

12,403,485575,810

105,059,025

17,412,491

141,105,800

30,345,410

397, 660,887

18,566,276271,806

18, 838,082

2,193,776,356

GO1-3Ow

ooB

Page 108: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 105

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories

[Income returned for the calendar year ended Dec. 31, 1922]

ALABAMA

Industrial groups

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco __.

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

ucts.Metal and metal products...All other manufacturing

industries

Total manufacturing

Construction _ _ .Transportation and other public

utilities1

Trade. .Public service — Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant

industry not ascertainable...Inactive concerns

Total . . .

Totalnum-ber ofcorpo-rations

Corporations reporting net income

Num-ber

|

78 ! 48205

114533

1631

52

69

3692

33

122

64312

1061

41

54

1958

17

616

54

1331, 063

176

822

4184

3,335

393

32

98709

115

574

41

2,096

Netincome

$185,3123, 607, 793

919,7262, 711, 450

12,466

4,200, 9718,961

606, 304

727, 236

187, 5763, 762, 508

120, 662

13,257,860

244, 056

1,691,3635, 706, 585

423,400

4, 037,180

31, 245

29,184, 794

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$9,015862, 218

8, 54759, 480

411,865

35,311

294, 329

27,4251,016, 445

11,494

1,864, 896

16,422

239, 680779,695

39, 531

23, 947

3, 835, 404

Incomeand

profitstax

$14,922314,704

103,952337,074

1,205

451, 575870

65,473

44, 239

14,404330,149

11,298

1, 360, 239

25, 501

166, 823509, 299

36, 965

404,105

202

2,832, 760

Corporationsreporting no net

income

Num-ber

3083

5022

1

57

11

15

1734

16

223

22

35354

61

248

J83

1,239

Deficit

$163,371489,529

375, 247304,820

7, 514

544,497

52, 721

136,816

93, 3301, 572, 779

180,722

3, 268,446

128,110

210, 2492,283, 209

179, 569

1,042, 918

7,765, 401

A L A S K A

Agriculture and related indus-tries

Mining and quarryingM am if actur ing:

Food products, beverages,and tobacco . . . .

Textiles and textile products-Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and productsPrinting and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

ucts __Metal and metal products. .All other manufacturing

industries

Total manufacturing

515

9

5

3

17

3

4

3

1

8

$5, 2733, 108

38, 208 $30,172

4, 554

3, 917

46, 679 30,172

$173

26, 619

240

26,859

312

5

2

2

9

$8, 57164, 571

53,762

5,303

3,452

62, 517

1 Data incomplete. (See text p. 15.)

Page 109: Statistics of Income 1922 - Internal Revenue Service

106 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

ALASKA—Continued

Industrial groups

ConstructionTransportation and other public-

utilities1

Trade . . . . .Public service — Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinat ions—Predominant

industry not ascertainableInactive concerns

Total

Totalnum-ber ofcorpo-rations

1

1025

3

20

29

107

Corporations reporting net income

Num-ber

1

916

3

10

2

54

Netincome

$1,421

71,75169,413

3,381

29,121

3, 960

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$32, 283

970

234, 107 ! 63, 425

Incomeand

profitstax

$7, 5182, 454

156

1,728

238

39,126

Corporationsreporting no net

income

Num-ber

19

10

9

Deficit

$5, 53820,795

29, 694

53 1 191, 686

ARIZONA

Agriculture and related industriesMining and quarryingM anuf acturing :

Food products, beverages,and tobacco

Textiles and textile products .Leather and leather products.Rubber and rubber goods. _Lumber and wood productsPaper, pulp, and products .Printing and publishing. _. .Chemcials and allied sub-

stancesStone, clay, and glass productsMetal and metal products - _.All other manufacturing in-

dustries

Total manufacturing

Construction _Transportation and other public

utilities 1

TradePublic service—Professional,

amusements, hotels, etc- .Finance—Banking, insurance,

and related business. _._Combinat ions — Predominant

industry not ascertainableInactive concerns

Total

109245

3411

8

23

686

3

3330

211

3

11

533

1

90 I 48

17 10

38289 i 147

80

260

2417

1,575

46

132

2

486

$447, 45760, 054

422, 7672, 668

104, 276

54, 825

392, 68221, 10812, 034

12, 535

1, 022, 955

42, 959

47i:> 1291,101,890

133,065

584, 955

23,005

$254,178

9, 326

--

$29, 3295,894

48,06084

13,029

5,129

61, 0212,058

975

1,317

9,326 | 131,673

2,052108, 242

8,687

3, 888,469 382. 485

3 890

53,49397, 476

9,943

60,337

2,376

394,411

76215

13

1

5

12

153

2

42

7

28142

34

128

417

1,089

$715, 9774,096, 203

65,647

2,285

115, 790

53,883

11,03634, 6398,260

9,608

301,148

25, 521

427, 016899,448

147,018

1, 211, 551

600

7,824, 482

ARKANSAS

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco--

Textiles and textile products .Leather and leather products.Rubber and rubber goodsLumber and wood products .Paper, pulp, and products . . . .

150134

93

131

1 Data incomplete. (See text p. 15.)

89

$480, 924229,112

456, 29490, 9273,732

6,596,163

$28, 60713, 284

38,82313, 4813,732

488,291

$38, 65921, 212

40,6628,931

760,109 42

$232, 2961,021, 541

216,4471,429718

848, 528

Page 110: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 107

TABLE 10.—Corporation returns—Distribution by industrial groups, for Slates andTerritories—Continued

ARKANSAS—Continued

Industrial groups

Manufacturing—Continued.Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass productsMetal and metal products...All other manufacturing in-

dustries

Total manufacturing

Construction _ _Transportation and other public

utilities1

TradePublic service—Professional,

amusements, hotels, etc.Finance—Banking, insurance,

and related business ._Combinations — Predominant

industry not ascertainableInactive concerns

Total

Totalnum-ber ofcorpo-rations

33

381923

19

364

23

130

769

96

66313

105

2,447

Corporations reporting net income

Num-ber

22

148

11

13

221

10

89482

64

513

8

1,527

Netincome

$253,035

182, 36242, 341

106, 689

320, 603

8, 052,146

67, 302

1, 636, 1354,386,438

388, 272

3,145, 503

53,856

18, 439, 688

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$39,543

67,698

67,815

719,383

78, 329543, 099

73, 714

1,456,416

Incomeand

profitstax

$28, 892

15,4403,8543,134

29,934

890,956

6,381

195,776463, 273

38, 480

289, 039

5,279

1,949, 055

Corporationsreporting »o net

income

Num-ber

11

241112

6

143

13

41

287

32

1505

105

920

Deficit

$47,217

563, 25999,47267, 945

37, 528

1, 882, 543

152,818

1,840, 2891,955, 886

41,170

1, 409, 588

166, 783

8, 702,914

C A L I F O R N I A

Agriculture and related industries]Mining and quarryingManufacturing:

Food products, beverages,and tobacco j

Textiles and textile products, jLeather and leather products, jRubber and rubber goodsLumber and wood products. _Paper, pulp, and products..Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products.__All other manufacturing in-

dustries

Total manufacture I 2,618

ConstructionTransportation and other public

utilities1 j 847Trade j 3,155Public service—Professional, j

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

Total.

2, 606, 633474, 734126, 06523,482

1, 496, 693758, 824

1, 022, 019

10,032,490644,954176,807469, 240

1, 228, 81846, 539

536, 706

88,755,771

* Data incomplete. (See text, p. 15.)

10503°—25f 8

Page 111: Statistics of Income 1922 - Internal Revenue Service

108 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

COLORADO

Industrial groups

Agriculture and related industriesM ining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp,and products.. .Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

ucts . . . . .Metal and metal productsAll other manufacturing in-

dustries

Total manufacturing

Construction _ _ . . .Transportation and other public

utilities1 _ _ _ _ _Trade -Public service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

Total

Totalnum-ber ofcorpo-rations

277912

18934

97

286

91

46

5295

81

638

74

2251, 432

398

1 513

351,351

6,855

Corporations reporting net income

Num-ber

76200

11425

6393

65

20

3436

40

355

50

113

826

245

832

23

2,720

Netincome

$202, 2217,511,495

8, 578, 758430. 577

95, 522433,455243,869

12,1601,836,803

15, 421, 273

635, 223474,912

237, 589

28,400,141

260, 736

1,478, 8188,973,862

1,325, 778

7,449,933

232, 096

55,835,080

Prior yearloss

deductionfrom

net incomefor net

taxableincome

$56, 621283, 204

7,140,098138, 611

7,4929,6791,179

17,353

68, 526

32,811183, 900

2,619

7, 602, 268

10, 348

2,513632, 013

9,413

44,002

8, 640, 382

Incomeand

profitstax

$8, 702885,943

168, 52733,15411,22053, 20728, 296

613217,042

1,917,966

68,85632,187

24, 282

2, 555, 350

22, 628

169, 538939,139

136, 624

803,158

25, 865

5, 546, 947

Corporationsreporting no net

income

Num-ber

201712

75934

193

26

26

1859

41

283

24

112606

153

681

121,351

4,135

Deficit

$1,837,7817, 992,466

1, 678, 3979,239

35,14950, 958

186, 90210, 60495,829

103, 603

161, 941634,824

791, 887

3, 759, 333

138,477

7,070, 6173,881,431

451, 239

3, 636, 244

967,17813, 055

29, 747, 821

CONNECTICUT

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile. products-Leather and leather productsRubber and rubber goods.. _Lumber and wood products.Paper, pulp, and products.._Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products...All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

Utilities1

Trade

8325

133222

18204053

128

62

58572

245

1,551

231

2321,380

476

75149

1012262792

36

43296

131

897

127

177856

$763, 229133, 485

1,152,1549, 092, 473

201,106621, %6352, 388

1,020,3071,398,553

1,152, 357

1, 274, 50131, 966, 355

8, 825, 575

57,057, 735

856,934

8, 880, 2958,802,208

$169, 534

83,8961,811,128

128,19795, 55079, 637

132, 64519,461

16,675

168, 4343, 510, 913

777, 899

6,824,435

81, 025

10, 230758,549

$68, 02816,127

120, 795905, 450

8,18164, 09130, 230

107, 526157, 039

145,168

131, 0693, 522, 091

993, 271

6,184,911

77, 664

1,084,349893,007

3619

587388

142636

26

15276

114

654

104

55624

$342, 807409, 878

494, 2751,405, 354

16, 020250, 21764, 292

352, 55C135, 439

158,328

73,6907,619,897

1,461,402

12, 031, 464

1,098,014

3,808, 5363,599, 747

1 Data incomplete. (See text, p . 15.)

Page 112: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OP INCOME 109

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

CONNECTICUT—Continued

Industrial groups

Public service — Professional,amusements, hotels, etc..

Finance—Banking, insurance,and related business

Combinations—Predominant in-dustry not ascertainable

Inactive concerns.

Total.

Totalnum-ber ofcorpo-rations

368

934

25398

5,227

Corporations reporting net income

Num-ber

210

614

13

2, 947

Netincome

$1, 256, 600

17, 472, 894

74,189

95, 297, 569

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$7, 892

121,135

1

7, 972, 801

Incomeand

profitstax

$120,911

2, 074, 856

6, 991

10, 532, 844

1

Corporationsreporting no net

income

Num-ber

158

320

12398

Deficit

$630,537

2,170, 239

52, 983154

2,280 24,144,339

P] LA W A K E

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products..Paper, pulp, and products___Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products...All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities *.Trade.Public service — Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

TotaL

9 $80,8917 52,955

29

il88

11

714

174

31

42188

62

291

6190

104

18

22111

31

175

4

1, 516, 4241,677,385

122, 195234, 236192, 924924, 417159, 502

3, 778,184

215,202754, 800

3, 170, 088

12, 745, 357

231, 506

460, 818780,194

194,182

7,976, 652

194,116

$3, 0778,602

292,

8,36,94,

515

940487545

515, 238

5.18529, 632

2, 739, 422

3,721,964

$8, 9604,737

151,249209, 07313,85824,71810. 432

114,85218,989

4C6, 486

25, 50288, (J06

52, 582

1,96230, 613

315,802 !

4,303

1, 116,647

26, 671

55, 51090, 062

19, 242

933, 827

23 227

$384, 1S93, 654, 170

263, 77937, 999

514, 782

14, 099618

5,016

31, 297

9,3701, 012, 327

762, 221

31

116

2, 651, 508

1, 002 ! 481 I 22, 716, 671 i95, 221 ! 2,278,883 |

! I

129

521

71, 775

405, 063892, 444

843, 499

2, 450, 894

215,633

11, 569,175

DISTRECT OF COLUMBIA

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products.Paper, pulp and products

1227

4010

152

46

237

31

$48,749385,182

963, 36242, 569

77,14853, 587

$28,5S0

2, 233

$5, 38144,310

117, 3333,882

9,3196,698

821

173

121

$21, 594109,147

157, 88717,897

22019, 572

881 Data incomplete. (See text, p. 15.)

Page 113: Statistics of Income 1922 - Internal Revenue Service

110 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

DISTRICT OF COLUMBIA—Continued

Industrial groups

Manufacturing—Continued.Printing and publishingChemical and allied sub-

stancesStone,clay and glass productsMetal and metal products...All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities1

Trade . .Public service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related business.Combinations—Predominant

industry not ascertainableInactive concerns

Total-

Totalnum-ber ofcorpo-rations

63

241128

28

212

73

74387

204

342

135

1,466

Corporations reporting net income

Num-ber

43

1695

11

118

48

57243

132

214

822

Netincome

$1, 785, 260

300, 230461,076

53, 307

228, 043

3, 964, 582

1,160, 497

11,476,5876,876,006

2,035,807

4,442, 863

30, 390, 273

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$19, 455

2,565

24, 253

4,067, 77486, 888

99,026

31,460

4, 337,981

Incomeand

profitstax

$214,490

36,00756, 246

5,441

30, 691

480,107

138, 316

917,913

872,328

226,816

511, 726

3,196, 897

Corporationsreporting no net

income

Num-ber

20

82

23

17

94

25

17144

72

128

135

644

Deficit

$92,505

39,2697,887

2,179, 049

87, 779

2,602,153

213,055

192,3621,133, 270

598,975

1,341,086

6, 211, 642

FLORIDA

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco __

Textiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products..Paper, pulp and productsPrinting and publishingChemicals and allied sub-

stancesStone, clay and glass products.Metal and metal products...All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities L.TradePublic service—Professional

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant

industry not ascertainableInactive concerns . . .

Total

23725

1351011

1303

75

772044

41

537

11313

76811

772

50

391123

23

311

82 1 42

174926

243

1,248

36377

3,885

110622

137

685

16

2,049

$1,320, 57781,630

784, 42915, 3311,9361,705

3,869,5422,467

389, 735

1,154,136135, 873205, 924

198,065

6, 759,143

245, 394

4, 641, 6416,170, 945

718,972

4, 450, 380

125,103

24, 513, 785

$51,059

373, 33439, C U

20, 61412,2542,708

27,894

476, 445

2,911

31,696635, 769

13, 793

66, 613

499

1, 278, 785

$140, 2678,339

84, 988850

433,3419

41, 320

150, 79314, 23622,121

18,093

765, 751

23, 530

561, 507596, 474

67, 717

442, 225

12, 726

2,618, 536

12412

592

531

25

389

21

18

226

40

64304

106

563

20377

1,836

$1, 472,008222, 583

771,0452,058

705, 9317,518

103,849

824,60155,901

156,134

216, 242

2,843, 279

828,941

668, 0471, 996, 750

1, 268,842

3,365, 808

248,7282,020

12,917,006

»Data incomplete. (See text, p. 15.)

Page 114: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 111

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

GEORGIA

Industrial groups

Agriculture and related indus-tries

Mining and quarrying..Manufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products. .Paper, pulp and productsPrinting and publishingChemicals and allied sub-

stances.Stone, clay and glass prod-

ucts _Metal and metal products. _.All other manufacturing in-

dustries

Totalnum-ber ofcorpo- (rations Num-

ber

Corporations reporting net income

17042

Netincome

Total manufacturing

ConstructionTransportation and other public

utilities1

TradePublic service—Prof e s s i o n a 1,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

Total..

198168

75

1609

69

129

5870

131127

42

1167

41

75

3538

69 39 !

$159, 980418, 734

10,811,81716,692,016

412. 38835, 579

2, 236,133203,448413,911

1, 779, 354

869, 511507, 829

423, 908 !

Prior year Iloss I

deduction jfrom \

net income ifor net jtaxable jincome ;

Incomeand

profitstax

$64,009 ! $4,720 1026,357 ! 48,274 21

Corporationsreporting no net

income

Num-ber

107,179 I1,801, 526 i

48, 720 I35, 579

299,05824,160 j11,301 i

572,122 \

66,019 :

288,575

f.9,372

1,319,1181,945,377

45, 443

942 i 615 j 34,385,894 j 3,313,611

91

2601, 500

1,360

26 j156 |_

49

172812

132

834

12

4,745 2,715

613,819

5, 253, 7318,051,571

915, 979

6, 946, 764

28, 164

111,801

93,0151,042, 232

11,290

102, 644

7, 398

56, 774, 636 I 4, 752, 357

225, 41721, 98143, 594

140, 713

95, 48623,109

39, 463

3,899,701

55, 906

620, 570765, 596

91, 308

716, 824

1,167

6, 204,066

30

327

66

526

H156

2,030

Deficit

$670,231338,566

532,3651,041,414

14, 540136, 249

1,187, 86814,109

170, 416

904, 833

95,372545, 422

363, 525

5,006,113

624, 033

1,854, 3205, 879, 586

576, 064

2, 446, 544

212, 4462,088

17, 609, 991

H A W A I I

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products. .Paper, pulp and productsPrinting and publishingChemicals and allied sub-

stances . .Stone, clay, and glass prod-

ucts . . . .Metal and metal productsAll other manufacturing in-

dustries _

Total manufacturing

681

762

1

17

6

34

5

114

32

40

1

12

4

22

3

65

$1, 079, 672

6,102 4261, 484

$164, 331

592 223

$107,413

691 691

|51, 27(;

93, 663

783, 386

6,3537,184

3,191

7,048, 963

18,864

2,651

613, 738

6,409

10, 082

95,184

3€0317

804,043- =====

361

361

$2, 355, 34110

909 8?0774

5

2

1

to

to

49

17, 246

5,603

75927, 369

5,016

966, 597

* Data incomplete. (See text, p. 15.)

Page 115: Statistics of Income 1922 - Internal Revenue Service

112 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

HAWAII—Continued

Industrial groups

Construction . . . _. -.Transportation and other public

utilities1 .. _TradePublic service—Prof e ss i o n a 1,

amusements, hotels, etc. _ _Finance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascert'iinabieInactive concerns

Total

Totalnum-ber ofcorpo-rations

10

33

381

28

1341025

604

Corporations reporting net income

Num-ber

7

24

108

11

90

8

5 51

Netincome

$150,852

2, 773, 523

2,085,576

142,185

1,489,173

383,124

15,159,068

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$17,709

795,. 778

Incomeand

profitstax

$18, 546

341, 7672^3, 464

16,928

171,197

47, 624

1, 750, 982

Corporationsreporting no net

income

Num-ber

3

9

73

17

38

225

253

Deficit

$21,800

29,334651,040

191,685

206,475

4,942

4,427, 230

IDAHO

Agriculture and related indus-tries

Mining and quarryingM a nuf acturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products-Rubber and rubber goods _Lumber and wood products..Paper, pulp, and products. - .Printing and publishing. . . .Chemicals and allied sub-

stancesStone, clay, and glass prod-,

uctsMetal and metal products...All other manufacturing in-

dustries

Total manufacturing._

ConstructionTransportation and other public

utilities l

TradePublic s e r v i c e—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related business.Combinations—Predominont in-

dustry not ascertainabk>Inactive concerns _.

Total . .

133176

64121

431

25

3

75

7

159

15

100460

86

428

28281

J, "-72

5431

34111

25

14

2

24

3

87

8

48231

54

207

14

734

$911, 731860, 615

70. 9671, 8921, 375

4922, 201, 376

52, 459

6,596

4, 354238, 574

14, 883

2, 598, 968

10, 515

214, 435936, 272

103,180

695,100

16,711

6, 347, 527

$205, 53051, 426

445

853, 637

165," 770*

1,019,852

61, 058

14, 236

1, 352,102

$22,96299, 211

4, 462

165, 068

3, 940

554

2198, 965

1, 575

184, 783

99

20,11973, 220

5,598

56,197

562

462, 751

79145

30

1

181

11

1

51

4

72

7

52235

32

221

14281

1,138

$755, 761970, 653

201, 563

1,601

453,959565

13, 402

16,086

14, 6074,613

19, 453

725, 849

284,913

261,6381,169, 209

62, 562

1,178, 841

26, 395401

5,436, 222

* ILLINOIS

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products-Rubber and rubber goodsLumber and wood products.

1 Data incomplete. (See text, p . 15.)

243579

93378012734

427

119275

561448

6722

294

$570, 04228, 386, 348

65, 068,42617, 510, 7426, 278. 869

535.81615, 276, 859

$92, 7811,849, 745

1, 588, 8041, 286,184

333, 252107, 495

1, 698,311

$44, 882, 354, 966

859, 699960,897888, 976

50, 368701,694

124304

3723326012

133

$2,194,2206, 339,473

31, 270,8584,980,6341,027, 334

155,5062,191,540

Page 116: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 113

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

ILLINOIS—Continued

Industrial groups

Monufacturing-—Continued.Paper, pulp, and products-.Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products.,.All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities *TradePublic s e r v i c e—Professional,

amusements, hotels, etcFinance—Banking, insurance,

pnd related businessCombmations—Predominant in-

dustry not ascertainable.Inactive concerns .__

Total

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied sub-

stances _Stone, clay, and glass prod-

ucts _ -Metal and metal products.._All other manufacturing in-

dustries

Total manufacturing _

Construction ____Transportation and other public

utilities1 _ .TradePublic service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related business . _ . _Combinations—Predominant in-

dustry not ascertainableInactive concerns _ _

Total. __|

Totalnum-ber ofcorpo-rations

145951

502

2651, GSO

1,415

7,259

805

1, MO6, 788

2,177

3, 527

1171,549

24,184

124333

4351052021

30034

218

150

171533

347

2,334

260

5932,442

568

2, 533

31823

10,041

Corporations reporting net income

Num-ber

92635

301

177971

814

4,382

542

7724, 338

1,313

2, 560

59

14, 360

Netincome

$4, 009, 50821, 108, 056

69, 020, 362

7, 623, 06775, 807, 402

51, 527, 095

333, 766, 202

12, 272, 929

100, 370,910109,443, 576

17,257,694

65, 533, 704

3,156,599

670, 758, 004

I N D I A N A

60159

272661110

21922

163

84

115266

201

1,429

175

4451,626

375

1,956

16

6,241

$141,1906,016,100

7,797,2123,167,072

132,334337, 945

9, 467, 901859, 682

3,159,227

2,815,392

7,109,35730, 756, 723

6, 606,133

72, 208,978

2,067,063

8,349,35315, 643, 565

2, 250, 681

15, 396, 707

90,301

122,163, 938

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$502,332209, 593

588, 417

547, 65510, 788, 999

7, 597, 751

25, 248, 793

600,389

1, 061, 40524, 032, 476

771, 548

673 369

227, 560

54, 558, 066

$783,470

266,40869, 871

111, 92519, 932

704,810185, 64516,959

183, 773

52,8062,324, 677

475,418

4,412, 224

74,807

7,0181,026, 593

30,146

142, 840

6, 477, 098

Incomeand

profitstax

$416,0612, 524,115

8 542 744

857 9548,074, 927

5,400, 513

38, 277, 948

1 382 472

12 319 53110 000 005

1, 871, 221

8 275 170

358, 291

75,884, 486

$9 703634, 569

928 723463,863

98, 20441,099

1,068, 83481,172

371,965

319, 272

874,4533, 546,055

794, 848

8,588,488

222,150

980, 2161, 563, 255

218, 933

1, 551, 825

9,285

13, 778, 424

Corporationsreporting no net

income

Num-ber

53316

201

88709

601

2,877

263

3682, 450

864

967

581,549

9,824

64174

16339

911811255

66

56267

146

905

85

148816

193

577

15823

3,800

Deficit

$1, 535, 9551,911,724

2, 542, 697

882,37427,747,036

8, 790, 272

83, 035, 930

2,443, 753

28 298 87223,498,149

6, 784, 588

20 249 797

1,015, 414384

173, 860, 580

$243 2724, 669, 555

1 865 280566, 49252, 301

170, 7761,058,305

97,192308, 863

679,074

487, 47112,436, 822

2, 604,496

20,327,072

481, 793

1,550, 4025,131, 702

724, 599

6,837, S75

81, 7012,472

40, 050, 443

* Data incomplete. (See text, p. 15.)

Page 117: Statistics of Income 1922 - Internal Revenue Service

114 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

IOWA

Industrial groups

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco ..-

Textiles and textile products-Leather and leather products-Rubber and rubber goodsLeather and wood products._Paper, pulp, and products. _Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

ucts__Metal and metal products...All other manufacturing in-

dustriesTotal manufacturing. _

ConstructionTransportation and other public

utilities1

Trade.Public service—Professional,

amusements, hotels, etc..Finance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

Total _.

Totalnum-ber ofcorpo-rations

118181

37442129

6912

150

81

96222

153

1,220

134

8662,345

445

2,863

34633

8,839

Corporations reporting net income

Num-ber

6367

2292172

484

106

45

41108

82

693

83

6121,583

275

1,940

252

5,343

Netincome

$349, 633831,095

3, 659,916463, 09289,80056,433

3, 520,05657, 363

1, 386, 260

1,022, 747

1,367,8713, 834, 030

1, 401,105

16, 851, 673

1,440,947

4, 353, 72512, 639, 839

930, 755

11, 488, 862

171, 858757

49, 066,144

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$9, 545101,028

302,02515, 68662, 916

625, 48737,73745, 581

25,071

41,214580,113

150, 852

1, 886, 682

200

19, 7822, 290, 583

16,958

126, 682

4,292

4, 461, 752

Incomeand

profitstax

$36, 49081, 789

400, 56956, 2282,658

356, 5761,484

154, 826

118,961

161,032397, 718

148, 967

1, 799, 019

164, 839

467,1871, 036, 757

80, 704

1,083,133

18, 632

4, 768, 550

Corporationsreporting no net

income

Num-ber

55114

14521

57

218

44

36

55114

71

527

51

254762

170

923

9631

3,496

$290, 481683,722

2,109,383177, 53224,322

525,309144,864132,313294,498

173, 270

620, 5891, 713,156

450, 348

6, 365, 584

344, 824

614,1184,189, 561

841, 529

8,318,883

38,4152,073

21, 689,190

KANSAS

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products-Rubber and rubber goodsLumber and wood products..Paper, pulp and productsPrinting and publishingChemicals and allied sub-

stancesStone, clay, and glass productsMetal and metal products...All other manufacturing in-

dustries

Total manufacturing

O onstructionTransportation and other public

utilities1

Trade

32343

1901061

142

44

483273

47

467

51

3951, 581

9121

12882

132

31

231937

31

294

30

2871,016

$23,55212,085, 707

3, 254, 90452, 36524, 070

320,440113,742228, 736

2, 773, 520887,324

1,088,457

826, 854

9,571,012

247, 503

87, 257, 5886, 268,693

$95,173

60, 716

23, 955

59,86813,5153,041

462,6879,047

101, 748

15, 454

750,031

42,829

16,8931,132, 560

$1, 5031,485,842

380,5594,609

31,39412,23822,364

296,961116,852124,725

95,672

1, 085,374

20,244

10,875, 589508,808

23222

622411

13

251336

16

173

21

108565

$195,2634,496,945

914, 11115,32412,942

347, 620908

64,196

566, 711170,988379,754

156,106

2,628,660

107, 240

734,1142,909,586

1 Data incomplete. (See text p. 15.)

Page 118: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 115

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

KANSAS—Continued

Industrial groups

Public service—Professional,amusements, hotels, etc

Finance—Banking, insurance,and related business ______

Combinations—Predominant in-dustry not ascertainable _

Inactive concerns

Total

Totalnum-ber ofcorpo-rations

166

1, 7G8

11142

4,956

Corporations reporting net income

Num-ber

87

1., 266

5

3,115

Net,income

$396,730

5,277, 515

18, 507

121,146,807

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$118,065

2,155 546

Incomeand

profitstax

$38, 796

428, 105

1,736

Corporationsreporting no net

income

Num-ber

79

502

6142

14 44.", y<->7 1 £41

Deficit

$250, 716

3,141,452

4,30153

14, 468, 330

KENTUCKY

Agriculture and related industriesMining and quarryingM anuf actur ing:

Food products, beverages,and tobacco

Textile 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 productsMetal and metal productsAll other manufacturing in-

dustries.. __ .

Total manufacturing

ConstructionTransportation and other public

utilities l

Trade . . .Public service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainable _Inactive concerns

Total

31669

29162186

1223

105

7851

109

87

932

102

3611,247

306

1,105

35331

5,119

14417

1944292

893

66

474159

49

601

75

240859

185

901

23

3, 315

$28,47410, 566, 513

3,674, 7181,108, 574

223, 35860, 060

3, 719, 3405,481

837, 329

6,031,1341,133, 848

901, 414

2, 797, 395

20,492, 651

489, 690

17, 085, 9499,958,005

1,761, 585

8, 554,180

721, 687

69, 653, 734

$2, 3241,333,083

247,80172,873

1,476

406, 0022 032

66,608

186, 4356, 922

110, 277

104, 742

1,205,168

133,114

65, 371COO, 490

2,839

99,683

565, 322

4, 007, 394

$1, 5231, 077, 257

397,100117, 36926, 050

7,257400, 850

73,493

717, 380134, 53S90, 596

335, 969

2,300,602

47, 526

1,874, 0411,121, 544

74, 239

863, 673

15, 727

7,376,137

17252

972094

33

39

311050

33

331

27

121

388

121

204

123;u

1 804

$170,0053,342, 824

1,824,987104,925132, 581

51, 216911, 729

176,835

474, 96445,999

2,458, 393

555, 291

6,736,920

142,357

1, 261, 4965,493,117

349, 743

550, 521

38, 675

18 085 658

LOUISIANA

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, beveragesand tobacco .

Textiles and textile products.Leather and leather products.Rubber and rubber goods.. .Lumber and wood products.Paper, pulp and products.._Printing and publishing

1 Data incomplete. (See text, p. 15.)

265210

2823662

2179

84

112071

1562741

1503

52

$792,, 393890, 772

3, 522, 039645,10732.091

1,18116, 247,748

1, 596647, 201

$59, 54368, 523

739,64912, 234

2,113,038

718

$72, 71295,613

358, 02075,479

3, 219

1, 740, 937

72,45y

145139

126921

$1, 532, 2292,817,390

3, 645,835103, 334111,943

1,394,96648,031

114,668

Page 119: Statistics of Income 1922 - Internal Revenue Service

116 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—ContinuedLOUISIANA-Continued

Industrial groups

Corporations reporting net income

Totalnum-ber ofcorpo-rations! Num-,

I berNet

income

Manufacturing—continued.Chemicals and allied sub-

stances _. .-.Stone, clay, and glass prod-

ucts _.Metal and metal products. _.All other manufacturing in-

dustries.

Total manufacturing..

ConstructionTransportation and other public

utilities1

TradePublic service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainable-Inactive concerns _.

97

23

79

36

871

101

Total

226

1,442

214

1,004

36

46 ; $1,311,410

64, 062425, 857

154, 442

138866

152

668

16

23,052,734

426, 916

3,905, 30712, 651, 395

1, 248, 899

7, 519, 945

1,160, S92

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$195,423

4,92755,129

13, 302

Incomeand

profitstax

$136,921

6,40840,388

15,453

3,134,420 2,449,284

Corporationsreporting no net

income

Num-ber

20

373

11,640

558,1321, 037, 891

31,936

44, 259

429, 8031, 319, 518

128, 853

800, 453

143,097

576

62

396

20555

4, 087 !,580 i 51,649,253 I 5,168,351 5,483,592 i 2,407

Deficit

$2, 088, 874

77, 637390,403

252, 344

8, 228, 090

692, 634

23,882,0515,134,191

359, 763

1,962,671

134,43282

44, 743, 533

MAINE

1

Agriculture and related in- !dustries 92

Mining and quarryingManufacturing:

Food products, beverages,and tobacco _ _

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products. _Paper, pulp and productsPrinting and publishingChemicals and allied sub-

stances _Stone, clay, and glass prod-

uctsMetal and metal productsAll other manufacturing in-

dustries

Total manufacturing.

ConstructionTransportation and other public

utilities1... _Trade... ..-Public service —Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related business _Combinations—Predominant in-

dustry not ascertainableInactive concern?

Total

49

1186851

11271959

38

21CD

64

621

78

358948

192

548

27306

3,219

4012

594726

1671042

15

1329

30

339

55

262629

120

386

12

1,855

$218, 334320, 930

871, 05410, 708, 8013, 868, 525

1,943688, 053

6, 205, 812515, 870

331,191

117,950501, 009

330, 573

24,140, 781

185, 418

7, 658, 3173, 928, 778

899, 264

2,755, 661

62,711

40,170,194

$28110,148

28,983125,71370,179

139, 316

3, 556

12,142

46, 54569,018

7, 511

502,963

2,350

1,880,105350,814

31,840

2,108

15, 788

2, 796, 397

$19, 77138,185

96, 3551,375,126

504, 592

59,615774, 515

57, 395

38,330

12, 73650, 918

35,166

3,064, 758

14, 531

880, 565349,987

92, 531

291,117

3,915

4,755, 360

5237

592125

609

17

23

826

34

282

23

96319

72

162

15306

1,364

$392, 397643,819

433, 641421, 469333, 272

1,297,098255, 97471,138

48,907

'48,414236,712

1, 266, 790

4,413, 415

328,157

1,149,1871,324,739

210, 024

2,225,951

487,818

11,175, 507

'Data incomplete. (See text, p. 15.)

Page 120: Statistics of Income 1922 - Internal Revenue Service

STATISTICS 01? INCOME 117

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

MARYLAND

Industrial groups

Agriculture and related indus-tries .

Mining and quarryingManufacturing:

Food products, beverages.and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products.Paper, pulp, and products . . .Printing and publishingChemicals and allied sub-

stances . . . . . ._ _Stone, clay, and glass prod-

uctsMetal and metal products . . .All other manufacturing in-

dustries...

Total manufacturing

ConstructionTransportation and other public

utilities 1

Trade.P u b l ie service—Professional,

amusements, hotels, etcF i n a n ce—Banking, insurance.

and related businessC o m b i n at i o ns—P redo rn i n an t

industry not ascertainable[ nactive concerns _

Total

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco _ _

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and products . . .Printing and publishingChemicals and allied sub-

stances _ _ _Stone, clay, and glass prod-

ucts .- _ . .Metal and metal products . . .All other manufacturing in-

dustries...

Total manufacturing

Totalnum-ber ofcorpo-rations

52156

22113122

57426

117

103

57159

116

1, 031

170

2351,021

299

1 110

38487

4, 599

234

39290568168

211190434

316

128953

707

4, 985

Corporations reporting net income

Num-ber

1959

12486163

431274

67

3680

67

608

102

155628

184

748

17

2, 520

Netincome

S48, 3802, 517, 336

2,147,5913, 591,269

872,9124,053

1,159,596288,901

1,591,414

3,636,564

1, 360,4683, 301, 777

1, 635, 385

19,589,930

1, 400, 514

10, 017, 09812, 083, 687

1, 832,148

18,190. 560

65, 766, 8S0

Prior vearloss

deductionfrom

net incomefor nettaxableincome

$90, 400

126, 630513, 610302,996

87, 52841,786

1,590

5,193

29, 036918,818

39,813

2,067, 000

44,957

.59, 0061, 324, 511

20, 258

883, 280

24,815

4, 514, 227

MASSACHUSETTS

13158

17657737544

136117296

185

77497

418

2,898

$19,503,4836, 852, 819

11, 592, 73491, 156, 35616, 437, 9735, 824, 3504, 149, 750

15, 323, 0899, 351, 576

19, 969, 234

1,178, 28044,155, 919

12, 847, 617

231, 986, 878

$77 43098,901

274, 6485, 131, 0933, 352, 4454,.181. 331

287,5482, 350, 561

72,185

2, 292, 443

90, 0323, 925, 756

602,174

22, 563, 816

Incomeand

proti Istax

$3,748290, 874

234, 018387, 62469,091

127, 83529,158

190, 335

433, 560

160, 982289, 047

203, ISO

2,124,830

153,110

1, 212, 5071, 262,977

200, 025

2,094,985

5, 714

7, 355, 370

$2 433 GOO838, 727

1, 394, 02510, 865, 0971,641,252

227, 340461, 198

1, 040, 7811,118,625

2, 194, 877

124. 6044, 992, 660

1, 509, 434

26,170, 493

Corporationsreporting no net

income

Num-ber

3397

9745

62

311443

36

2179

49

423

68

80393

115

362

21487

2, 079

158176

216328306247573

138

131

51456

289

2,087

Deficit

$167, 2491,030,368

1, 869, 0061, 587, 626

543, 64544,012

262, 495163,186210,970

421,129

367, 7551, 857,008

3, 220, 622

10, 547, 454

3, 326, 699

840, 5363,014, 91

816,136

2 684 943

702, 4806:5

23,130, 8;]8

$1 524 5747, 448,102

5,188. 99711,596.0098, 738, 452

552, 9471, 287, 9431, 928, 420

909, 769

1,700,200

718,22612,470,71b

8, 334, 610

53, 426, 901

1 Data incomplete. (See text, p. 15.)

Page 121: Statistics of Income 1922 - Internal Revenue Service

118 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

MASSACHUSETTS—Continued

Industrial groups

ConstructionTransportation and other public

utilities *TradePublic service—Professional,

amusements, hotels, etcF i n a n c e—Banking, insurance,

and related businessCombinations—Predominant

industry not ascertainableInactive concerns

Total

Totalnum-ber ofcorpo-rations

593

6564, 611

1,063

2,347

761,013

15, 867

Corporations reporting net income

Num-ber

335

4392,916

603

1,499

412

8, 922

Netincome

$2, 554, 445

42, 408,16062, 098, 610

7,991, 561

39,931, 101

1,813, 62347

415, 230,727

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$132,388

102, 7253, 620, 248

125,449

391, 335

105, 681

27, 217, 973

Incomeand

profitstax

$248, 354

5, 228, 8727,091, 287

904, 808

4, 688, 493

208,942

47,813,576

Corporationsreporting no net

income

Num-ber

258

2171,695

460

848

351,011

6,945

Deficit

$3,429,715

2, 239,05816,906,004

1,978,164

66, 065, 713

673, 3064, 968

153,696, 505

M I C H I G A N

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products.Paper, pulp, and products . .Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal productsAll other manufacturing in-

dustries

2.r.9105

432141441133874274

140

1171,048

437

Total manufacturing ! 3,056

ConstructionTransportation and other public

utilities i._TradePublic service—Professional,

amusements, hotels, etcF i n a n c e—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

391

4562,982

622

2,831

491,042

120

25085314

20651

194

89

70545

234

$2, 076, 3902, 813, 683

11,019.7563,097, 7091, 034, 216

415,21111,460, 7W4, 656, 2817, 54,5, 169

8, 762, 319

2, 717, 789276, 496, 818

31,112,793

1,759 1358,327,880

230

3061,880

373

1,825

211

Total _jll,853 6,571

2,083, 244

15, 667,81333, 746, 200

3, 677, 261

28, 643,973

189, 076

447, 225, 520

$83,406 I $235,299180,347 j 322-, 574

1, 266, 628193, 757538,674

17, 3701,805,1961,130, 430

42, 377

1,176, 424357, 056

60, 27449, 394

1,188,100529, 019908, 579

518,785 ! 1,052,818

62, 36532, 537, 941

322. 58431,130, 369

653,253 ! 3,890,346

38, 766, 776 | 40, 664, 963

100, 765

104,9893,082, 265

136, 685

431, 665

111,021

206,499

1,914, 5003, 556, 832

383,946

2, 768, 776

17, 357

42,997,979 | 50,070,746

139109

1825613

1322380

51

47503

203

1,297

161

1501,102

249

1,041

5,282

$892, 4191,414,101

2, 397, 5251,031,825

287, 344115, 9fi9

4,158, 2111, 244, 257

525, 265

402,166

313, 55522,030,934

4, 739, 607

37, 246, 658

996,375

15, 209, 0598, 590,805

1, 653, 788

9,832, 563

472, 22018, 229

76, 326, 217

MINNESOTA

Agriculture and related indus-tries.

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goods

204279

59198215

71101

40265142

$867, 2733,156, 612

13, 667, 5092,804,632

382, 5642T7,259

$95,034360, 657

1,420,146244, 81628. 58928,158

133178

18933

73

$1,141, 2951,143, 744

2,429, 658387, 234227,873316,471

1 Data incomplete. (See text, p. 15.)

Page 122: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 119

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—ContinuedM T N K E S 0 T A—C on ti n tied

Industrial groups

Totalj num-j her of! corpc- jirations: Nura-I i bcr

Corporations reporting net incomeCorporations

reporting no netincome

Manufacturing—Continued.Lumber and wood products..Paper, pulp, and products...Printing and publishingChemicals and allied sub-

Netincome

Prior year \loss !

deduction ;from |

net income !

for net itaxable |income i

I I

Stone, clay, and glass prod-ucts

Metal and metal products_._All other manufacturing in-

dustries

125 !21 |

258 !

85

100209

187

8713

L62

61121

101

$6, 588,193995. 9S5931', 901

4, 650, 313

718, 592387, 713

2,724,4%

Total manufacturing 1,760 1,072 j 40,079,157

Construction j 250 jTransportation and other public ! j

utilities^ i 421 ITrade I 2,667 iP u b l i c service—Professional,

amusements, hotels, etcF i n an c e—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns _,

141 1, 830,414

477

2961,686

294

3,291 I 1, 8G3

59 I861 !

11, 583, 67723, 891,407

1, 756, ,333

13, 610, 708

100, 254

Total _J10,269 j 5,547 96,881,835

$926,514118,70433,044 i

17,723

24, 603639, 413

195, 844

4,865, 642

20,867

1, 556, 716

2, 764. 121

7,120

205, 026

2,100

Incomeand

profitstax

$709, 367107,880462, 570

615, 636

201, 934213,311

301,697

N u m -ber

388

96

41

39148

86

Deficit

$1, 401, 605242, 785481,925

219, 555

215, 2792, 870, 529

788, 5C3

4,334,104 | 688 9,581,477

202, 528 I 109

2,159, 3332, 371, 674

176, 725

1, 385, 289

12, 047

9,586,216 11,097,391

900, 735

6, 645, 8267,009, 070

839, 258

11,107,908

287, 25621,887

125981

183

1,428

36861 !

4, 722 38, 678,456

Agriculture and related indus-tries

Minine and quarrying. __. _ . . .Manufacturing:

Food products, beverage,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goods.Lumber and wood products.Paper, pulp, and products. _.Printing and publishingChemicals and allied sub-

stances.Stone, clay, and glass productsMetal and metal products...All other manufacturing in-

dustries.

Total manufacturing

Construction.Transportation and other public

utilities1 . ._TradePublic service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant

industry not ascertainableIn active concerns

Total.

9511

86

645

6410

1110

i

24

391215

310

11

90

587

73

447

1341

1,678

721

20

246

116

215

8

75413

55

327

8

$220, 75621,342

579, 665422, 967

700

$19, 267

474212,301

4,965,776 1,120,420286, 128 '.__

82, 725

678, 46341, 36785, 945

230,806

7,314, 551

30,431

887, 7452,584,581

147,702

1, 738, 958

77,289

1,170 i 13,023,355

i

429,84214.070

12, 543

1,795,650

476, 625

12, 590

. 79,197

20,353

2,403,682

$10, 6221, 162

61,2422,:;, 822

316

224

480,23129, 5167,094

29,4992,7097,747

26, 204

669, 564

2,214

100, 006190, 933

8,106

148,457

5,659

1,136, 723

38

4

15642

95

3

15

174

18

1205

41

508

$206, 49359, 565

339, 07712,128

795, 452

5, 543

262, 45718,00743,57716, 260

1,492, 501

19,179

479,145751, 577

51,833

526, 202

104, 231

3, 690, 726

! Data incomplete. (See tex t, p. 15.)

Page 123: Statistics of Income 1922 - Internal Revenue Service

120 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—ContinuedMISSOURI

Industrial groups

| Totalj num-| bcr of| corpo-rations! Num-

ber

Corporations reporting net income

Netincome

Agriculture and related indus-tries __

Mining and quarryingManufacturing:

Food products, beverage-,and tobacco _'___

Textiles and textile products.Leather and leather products.Rubber and rubber goods...Lumber and wood products. _Paper, pulp, and products..Printing and publishingChemicals and allied sub-

stancesStone, clay,and glass productsMetal and metal products...All other manufacturing in-

dustries

1714G5

4S3255761420646336

237123456

383

67156

300102495

14731218

14185256

194

$709, 2505, 732, 520

20,099,8074, 584, 723

14, 667, 2335, 749

14, 294, 476459, 333

3,449,133

10, 634, 6854, 687,136

14,751,878

Total manufacturing

ConstructionTransportation and other public

utilities l

TradePublic service — Professional,

amusements, hotels, etcFinance — Banking, insurance,

and related businessCombi nation s—Predominant

industry not ascertainableInactive concerns.

Total.

Prior yearloss

deductionfrom

net incomefor net

taxableincome

$102, 609777, 281

1,016,354525, 687656, 744

9J8, 19856, 799

109, 365

562, 890108, 767

1, 914, 398

180,466

Incomeand

profitstax

$66,284603,060

2,279, 588512, 909

1,887, 27411

1,660, 33645,213

382,103

1, 250, 995573, 758

1, 582, 898

Corporationsreporting no net

income

Num-ber

104309

18393279

5915

118

38200

1,350,405 ! 189

2,615 j 1,588 I 98,787,295 j 6,049, COS 11,525,40) j 1,027

150

5753, 712

4,431

44974

2,417

481

3,050

181

_| 14,190 I 8,445

1, 562, 943

22, 093, 57047, 000, 959

4, 587, 925

23,221,854

262, 883150

44, 464

24, 4833,882, 079

109, 911

607, 671

31,898

203,959,349 11,630,064

147, 214

2, 718, 3895,251,075

480, 939

2,307,154

27, 642

23,127,247

1601,295

320

1,381

26973

5,745

Deficit

$673, 2654, 030, 705

3, 940, 095745,828629,822

94, 7491,235, 598

317, 9111,137, 342

2, 739, 092580,842

4,076,211

1, 573, 715

17,071,205

975, 663

4,022,03116,422, 652

1,481, 001

14, 782, 504

92,84273

59, 551,941

M O N T A N A

A griculture and related industries 275M ining and quarrying j 362Manufacturing: I

Food products, beverages,and tobacco 80

Textiles and textile products. 2Leather and leather products. 1Rubber and rubber goods 1Lumber and wood prod-

ucts 20Paper, pulp, and productsPrinting and publishing 51Chemicals and allied sub-

stances 15Stone, clay, and glass prod-

ucts- 16Metal and metal products. . . 16All other manufacturing in-

dustries 7

Total 209 I . 108

i Data incomplete. (See text, p . 15.)

$271, 767786, 049

284, 429

$91,140149, 350

11,643

108, 207

~~69~80T

157,710

23,80721,859

2,195

668,008

4,532

7,307

2,46613,458

39,406

$11,88371,760

27,398

11,790

""4735I"

17,493

1,27817

62,327 101

$1,009,9032,097,137

271,0756,6926,1055,803

72, 268

143, 215

127, 720

20,80526,588

10,633

690,904

Page 124: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 121

TABLE 10.—Corporation returns—Distribution by industrial groups, for Slates andTerritories-—Continued

M O N T A N A—G on ti n u ft d

Corporations reporting net incomeCorporations

reporting no netincome

Industrial groups

Total |num- !

I ber of i|corpo-rations : Num-

: berNet

income

Prior year iloss I

deduction i Incomefrom J • and

j net income j profitsfor net | taxtaxable jincome

i N u m - Ij ber !

40ConstructionTransportation and other public

utilities ' I 143Trade j 942Public service — Professional,

amusements, hotels, etcFinance — Banking, insurance,

and related businessCombinations — Predominant

industry not ascertainable

82511

IHUUJW.V nut ;«ici Lcu.uaijiu j ^J

Inactive concerns \ 808

120

418

10

3, 030, 275

1,957,269

870, 401

1, 408, 413

14, 103

3,922 1,435 i 9,069,415

$4,449

134,945

6, 297

33,545

459, 132

$4, 027

309,413140, 005

105,100

117,937

900

20

61431

72

512

11808

Deficit

$66, 220

247, 7052,101, 702

370, 836

2, 501,901

25,181

800,678 I 2,487 I 9,111,489

NEBRASKA

Agriculture and related industriesMining and quarryingM anuf actur ing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood prod nets __Paper, pulp, and productsPrinting and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

ucts _ .__ . _Metals and metal products-.All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities 1

Trade _Public service — Professional,

amusements, hotels, etcFinance — Banking, insurance,

and related businessCombinations — Predominant

industry not ascertainableInactive concerns -

Total

11049

13713

55

16

78

36

2975

45

439

75

3351,640

232

1, 773

22427

5,102

5114

787528

58

19

1529

25

246

54

246

1, 050

155

.1,106

11

2, 933

$280, 360816,920

3, 845, 42832, 34648, 81864. 205

230, 093

1,162, 754

65, 716

90,191430, 736

476, 570

6, 458, 857

1,114,700

2, 403, 3609, 405, 209

589, 778

5, 047, 396

49,555

26,166,141

$51,80239, 400

78,718

31.00820, 936

8,874

23, 024

6,12962,300

38, 602

269, 651

26, 507

31, 0971, 473, 961

2,678

58,314

1,103

1, 954, 579

$19,14496, 051

461,8722,7901,4745. 409

27, G28

148, 056

3,143

8, 69443,142

51, 674

753, 882

129, 716

267,303865, 243

51, 880

458, 774

3,922

2, 645, 915

5935

596

38

20

17

1446

20

193

21

89590

77

667

11427

2,169

$551,17741,405

703, 95413, 299

54.01428, 614

110, 093

179, 947

44, 726479,127

292, 294

1, 906, 668

247, 089

122,4003,921, 362

293,918

4,799, 755

180,8974,190

12, 068,951

NEVADA

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco _

Textiles and textile products-Leather and leather products.Rubber and rubber goods

77356

18

1 Data incomplete. (See text, p . 15.)

$110, 863194, 237

12,276

$17, 781443

1. :,J. I

$7, 44222, 737

50314

$1, 644,9721,388, 641

239, 021

Page 125: Statistics of Income 1922 - Internal Revenue Service

122 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

NEVADA—Continued

Industrial groups

Manufacturing—Continued.Lumber and wood products..Paper, pulp and productsPrinting and publishingChemicals and allied sub-

stancesStone,clay,and glass productsMetal and metal products...All other manufacturing

industries

Total manufacturing

ConstructionTransportation and other public

utilities 1

Trade -Public service—Profe s s i o n a 1,

amusements, hotels, etcFinance — Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascortainabloInactive concerns

Total

Totalnum-ber ofcorpo-rations

4

13

51

1

44

8

41

149

42

1237

421

1, 2CS

Corporations reporting net income

Num-ber

1

7

11

1

16

5

20

108

26

81

4

329

Netincome

$38, 166

26,940

22, 9649, 296

1,515

111, 157

8,277

268, 980506, 436

66, 502

423,175

33, 777

1, 723, 404

Prior yearloss

deductionfrom

net incomefor net

taxableincome

$4,031

5,592

12,31314,816

53, 579

28,110

132, 634

Incomeand

profitstax

$4, 771

1,621

2,620912

10, 488

283

28,88041,399

4, 669

34, 002

111

150,011

Corporationsreporting no net

income

Num-ber

3

6

5

1

28

3

2141

16

42

3421939

Deficit

$104,614

14,189

3,628

14,574

376, 026

1,283

18, 565105,901

53,789

77,053

205

3, 666, 525

NEW HAMPSHIRE

Agriculture and related industriesMining and quarrying---Manufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products.Paper, pulp, and products _.Printing and publishingChemicals and allied sub-

stancesStone,clay,and glass productsMetal and metal products...All other manufacturing

industries

Total manufacturing....

ConstructionTransportation and other public

utilities iTradePublic service—Professional,

amusements, hotels, etcFinance — Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

Total

168

225839

1601822

105

49

21

305

19

98243

85

253

740

1,074

101

134226

1351414

63

25

16

195

14

71

160

44

190

4

689

$39, 636794

114, 6142, 072, 5601,061,801

20, 057539, 446

1,069, 820178, 606

70, 68423,107

734,842

675,133

6, 560, 670

45, 975

1,193, 5541,240,826

199, 780

1,500,438

1,458

10,783,131

$20,032400, 924

23, 38617, 973

213, 8435,630

15,86130,176

7,649

735, 454

105,157

6,491

847,102

$2, 921

10,749204, 594126, 905

1132,472

131,00220,132

8,098534

84, 236

89, 869

708, 602

3,278

139,945112,871

16,800

154,578

1,138,995

67

91613

2548

42

24

5

110

5

2783

41

63

340

385

$13, 374178, 794

71,0701,359,938

488, 575

385,09446,12642,833

35,9036,100

244,474

16,231

2,696,344

15,174

197,356568,266

99,705

374,135

2,261,701

6,404,849

1 Data incomplete. (See text, p. 15.)

Page 126: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 123

TABLE 10.—Corporation returns—Distribution by industrial groups, for Slates andTerritories—Continued

NEW JERSEY

Industrial groups

Agriculture and related industriesMining and QuarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and products...Printing and publishingChemicals and allied sub-

stancesStone,clay,and glass productsMetal and metal products._.All other manufacturing

industries

Total manufacturing

Construction _Transportation and other public

utilities l _Trade-Public service—Professional

amusements, hotels, etcFinance — Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainable _.Inactive concerns

Total

Totalnum-ber ofcorpo-rations

143114

3457658965

11270

218

255176783

546

3,424

624

5672,333

773

3,092

65627

11,762

Corporations reporting net income

Num-ber

7154

18141549307741

158

148118391

323

1,931

435

3471,499

447

2,074

34

6,892

Netincome

$857,0752,136, 081

13, 510,18834, 293, 0822,211, 4403,447, 2612,115, 3431,811,7483, 341,419

10, 024,9915,087, 937

34,938,072

19,812, 490

130, 593,971

5,143,429

20, 674, 95434, 908, 649

4,145,071

36, 274,083

528,160

235,261,473

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$6,88853,732

847, 5282,022, 694

159, 351480, 743172, 418141, 51448, 917

296, 867272,969

2,952,872

1, 777, 429

9,173, 302

314,942

172,888979, 383

20, 241

264,436

17,135

11,002, 947

Incomeand

profitstax

$99, 783253, 618

1, 555, 2414,081,172

251,000368,383241, 388203,186388,150

1, 208. 792589,169

3,954, 338

2,211,779

15,052, 598

532,195

2, 508, 3654,007, 357

448, 616

4,188, 986

59,172

27,150, 690

Corporat ionsreport ing no net

income

Num-ber

7260

1643504035352960

10758

392

223

1,493

189

220834

326

1,018

31627

4,870

Deficit

$548,263702, 712

4,079, 5725, 624, 7491,042, 6701, 782. 666

428, 929425, 553452, 799

1,144,157854,184

10, 032,055

2,943, 020

28,810r 354

1,173, 714

2, 514,1615, 634,133

2,128, 936

6, 948? 124

1,158, 24125, 381

49, 644,019

NEW MEXICO

Agriculture and related industriesMining and quarryingM anuf actur ing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products.Paper, pulp, and productsPrinting and publishingChemicals and allied sub-

stancesStone,clay,and glass productsMetal and metal products._.All other manufacturing

industries ._

Total manufacturing

Construction ,Transportation and other public

utilities 1

Trade . . .Public service—Professional,

amusements, hotels, etc_

10884

27

8

23

232

2

67

10

39242

63

2416

17

4

13

122

39

8

25167

39

$184,336787,443

49,030

155, 516

30, 749

20,78511,16311, 555

278, 798

18,420

147, 5571,524, 297

62,646

$18, 571

5,855

4,764

5, 973

10,617

27,209

4,196191,081

$17,10797,175

2,967

18,220

1,208

2, 990895

26, 280

1,398

14,802138, 635

3,160

8468

10

4

10

11

2

28

2

1475

24

$1,194, 993286, 625

51,288

166,714

72, 530

62,40413, 215

• 9,894

376,045

192

39,379283,152

75,678

* Data incomplete. (See text, p. 15.)

10503 °—-25f 9

Page 127: Statistics of Income 1922 - Internal Revenue Service

124 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—ContinuedNEW MEXICO—Continued

Industrial groups

Finance—Banking, insurance,and related business

Combination—Predominant in-dustry not ascertainable

Inactive concerns

Total

Totalnum-ber ofcorpo-rations

223

4101

941

Corporations reporting net income

Num-ber

130

2

450

Netincome

$400, 238

1,806

3,405, 536

Prior yearloss

deductionfrom

net incomefor nettaxableincome-

lS, 655

244,712

Incomeand

profitstax

$31,175

329,732

Corporationsreporting no net

income

Num-ber

93

2101

491

Deficit

$1,102,752

30,040

3,388,856

NEW YORK

Agriculture and related indus-tries... _

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goods—Lumber and wood products.Paper, pulp, and products . .Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products.._All other manufacturing

industries

Total manufacturing

ConstructionTransportation and other public

utilities*..Trade _Public service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

Total.

406833

1,5294,328

472101693490

1,922

1,269

4442,577

2,443

16, 268

3,184

3,21215,121

4,687

16, 240

3984,513

64, 862,

175231

8272,438

28256

451281

1,147

720

2861,356

1,331

9,175

1,962

1,934

8,863

2,450

10,492219

3

35, 504

$1,431, 78329, 518,659

121,340,884118,497,50216,702, 11114,430, 74910, 713, 79117,963,77247,301,580

162, 555,356

14, 550,028127, 563,852

133,123, 530

784, 743,155

22, 623,149

330,007,378238, 509,346

50,953, 275

276,472,192

17,931,766165

1,752,190,868 111, 109, 729

$141,1105,367,898

10,022,4359,625,0682,088,315

10, 515,015765,843

1,638,1462,632,665

7,820,956

635,27313,428,144

5, 649,100

64,820,960

2,940,173

4,623, 74020, 868,168

1,177,163

11,034,173

136,344

$137,3272,986,048

13,788,47913,496,1001,796,601

481, 7551,185, 2482,015, 6475,443, 419

19,261,926

1,726,91214,202,107

15, 733, 275

89,131,469

2,149, 366

40,459,46526,160, 569

5,939, 228

31,442,125

2,196, 553

200,602,150

231602

7021,890

19045

242209775

549

1581,221

1,112

7,093

1,222

1,2786,258

2,237

5,748

1794,510

29, 358

$8,891,19974,462, 271

34,843,12830, 091,1022,754,4335,063,4744,404, 560

11,888, 3818,319,670

15,272, 062

1,6 .49,078,922

30,384, 690

193, 796,802

15, 863, 903

59, 836,49580,407,801

20,543,079

84,388,376

3,753, 79926, 802

541,970,527

NORTH CAROLINA

Agriculture and related indus-t r ies . . .

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather prod-

uctsRubber and rubber goodsLumber and wcol products.Peper, pulp, and products. . .Printing and publishing

1 Data incomplete. (See text, p . 15.)

14536

203469

143

2588

93

7814

135350

72

1685

61

$184, 656216, 504

26, 315, 86329, 477, 291

51, 538122.484

4, 025,15142,133

439,192

$22, 7745,502

138,5791, 542, 448

21,368121,004454, 400

12,726

25,196

3, 252,3023, 469, 973

2,927

"~43l~998"4, 507

45, 213

119

71

903

32

$229, 265423, 729

445,1361,421,399

264, 3526,082

1,203,42517, 897

123,181

Page 128: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 125

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

NORTH CAROLINA—Continued

Industrial groups

Manufacturing—Continued.Chemicals and allied sub-

stances .Stone, clay, and glass prod-

uctsMetal and metal products. __All other manufacturing

industries

Total manufacturing

ConstructionTransportation and other public

utilities i_TradePublic service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related business.Combinations—Predominant in-

dustry not ascertamableInactive concerns . •__ _

Total . .

Totalnum-ber ofcorpo-rations

75

6563

80

1,331

82

3631,673

306

1,362

59357

5,714

Corporations reporting net income

Num-ber

45

4439

33

889

46

2511,117

172

890

29

3,488

Netincome

$2, 862,456

551, 561270,103

825,441

64,983,213

636,924

15,934,61210, 339,144

602,714

6,048,466

223,004

99,169,237

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$131, 751

84,11231, 561

107,667

2, 645,616

44,621

454, 687987,229

4,045

66, 536

19, 743

4, 250, 753

Incomeand

profitstax

$333, 462

53, 28723, 679

84,203

7,701, 551

66, 629

1,904,856993, 791

50, 640

693,242

21,429

11,465,957

Corporationsreporting no net

income

Num-ber

30

2124

47

442

36

112556

134

472

30357

2,228

Deficit

$280, 479

143, 864202, 787

407, 570

4, 516,172

247, 291

267, 5742,273,932

287, 643

1,443, 861

96,421150

9, 786,038

NORTH DAKOTA

Agriculture and related indus-tries

Mining and quarryingM anuf actur ing:

Food products, beverages,and tobacco

Textiles and textile products .Leather and leather prod-

ucts. ._ _Rubber and rubber goodsLumber and wood products .Paper, pulp, and products.Printing and publishingChemicals and allied sub-

stances . _Stone, clay, and glass prod-

uctsMetal and metal products.. .All other manufacturing

industries

Total manufacturing

Construction .Transportation and other public

utilitiesi

TradePublic service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations— Predominant in-

dustry not ascertainable _Inactive concerns

Total . . . . . .

7829

543

4

5

43

6

76

6

134

22

1451,124

94

1,153

. 861

2,848

2215

332

2

31

3

23

3

79

14

83766

61

484

5

1,529

$28,612115,817

188,6771,159

17,844

86,613

717,042

3,782222,961

9,112

1,247,190

56,040

257,1902,122,373

89,439

805,335

26, 225

4,748,221

$3,09529,219

16,981

7,332

24,313

1,928

525257,418

30,200

346,698

$1,1148,207

15,493

1,906

6,212

95,900

14627, 503

147,160

4,951

24, 721110, 525

3,990

35,345

2,350

338,363

5614

211

2

5

12

3

53

3

55

8

62358

33

669

361

1,319

$222,80365,437

54,48517,730

111,318

9,954

13,915

6,378

34,36410,626

7,202

265,972

26,848

130,1911,200,121

64,974

2,588,651

7,878117

4,572,992

1 Data incomplete. (See text, p. 15.)

Page 129: Statistics of Income 1922 - Internal Revenue Service

126 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

OHIO

Industrial groups

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather productsRubber and rubber goods—Lumber and wood products.Paper, pulp, and products-_Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products...All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities1

Trade .Public service—Professional,

amusements, hotel, etc. _Finance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainable

Total

Totalnum-ber ofcorpo-rations

2041,016

789376122101315118565

394

4231,826

856

5,885

848

9345,333

1,244

4,611

1131,202

21,390

Corporations reporting net income

Num-ber

106483

4562337636

22684

393

243

283972

495

3,497

505

6513,403

709

3,087

54

12,495

Netincome

$704,81427, 643,690

12, 444, 69811,399,6358,336, 356

12,867, 7957,334, 7426, 552, 473

12,449,198

34, 205, 251

15,842, 38690,941. 332

33,144,877

245,518, 743

5,618,750

40,423,30055,290,292

7,450,856

35,920,143

604,168

419,174,756

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$124,1344,696, 592

919, 7881,268,949

498,6317, 542,328

850, 220476,091397,603

1,961,480

261,48321,807,433

3,633,794

39, 617,800

292,274

724,5205,426,175

149,924

941,441

51,972,860

Incomeand

profitstax

$56,1892,816,141

1,382, 7591,350, 2311, 283,058

683,950 •884,875752,960

1,444,929

3,971,181

1,930,8098,563,391

3,642,650

25,890,793

582,148

4,895,6685,730,833

819,419

3,840,220

70,199

44,701,610

Corporationsreporting no net

income

Num-ber

98533

33314346658934

172

151

140854

361

2,388

343

2831,930

535

1,524

591,202

8,895

Deficit

$612,0377,800,072

9, 222, 3352,486,0591,922,849

13,123,6542,809, 550

553,4221,872,054

2,223,004

2, 065, 81542,396,974

6,186,305

84, 862, 021

3,038, 644

3, 297, 24015,084,570

3,287,537

25, 983, 625

681,10414,752

144, 661, 602

OKLAHOMA

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather productsRubber and rubber goods...Lumber and wood products-Paper, pulp, and products...Printing and publishingChemicals and allied sub-

stances . . . . .Stone, clay, and glass prod-

ucts .Metal and metal products-All other manufacturing in-

dustries •••> .

Total manufacturing

921,055

1081231

161

86

126

3373

45

504

55334

71911

121

53

69

1940

26

302

$274,5007,510,294

754,20996, 675

1,4581,448

149,197121

392,269

6,992,251

316,006859,774

333, 764

9, 897,172

$73,0131, 725,033

187, 935

26,328

10, 590

1,661,834

31,593376,886

14,910

2,310,076

$6,147683,532

59,23710,461

13,748

39,942

654,687

33,47454,887

37,033

903,469

37721

3732

4

33

57

1433

19

202

$1, 563,43729,932, 858

474,67624,4075,593

9,957

94,113

5, 555,429

199,960560,845

109,014

7,033,994

* Data incomplete. (See text, p. 15.)

Page 130: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 127

TABLE 10.- -Corporation returns—Distribution by industrial groups, for States andTerritories—ContinuedOKLAHOMA—Continued

Industrial groups

Construction _ __ _ _Transportation and other public

utilities * _ __ _TradePublic service — Professional,

amusements, hotels, etcF i n a n c e—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns.

Total

Totalnum-ber ofcorpo-rations

129

2171,407

267

1,288

25766

5,750

Corporations reporting net income

Num-ber

82

139

838

169

766

16

2,701

Netincome

$1,157,813

7,205,2246,902,619

728,060

5,734,891

45,971

39,456, 544

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$5,031

47,922626, 358

11,992

43,572

4,842,997

Incomeand

profitstax

$130,753

875, 562652,334

66,400

602,750

3,306

3,924, 253

Corporationsreporting no net

income

Num-ber

47

78569

98

522

9766

3,049

Deficit

$408,468

679,7133,719,816

187,964

3,404, 219

74,143

47,004,612

OREGON

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco _ ._

Textiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products-Paper, pulp, and products.._Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products...All other maaufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities l

TradePublic service — Professional,

amusements, hotels, etcF in a a c e—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns. . .

Total

324151

2353712

5245

991

23

3694

73

860

126

3771,020

380

1,198

40658

5,134

10930

14324

63

1396

58

9

2548

31

492

72

222

604

241

611

18

2,399

$2,265, 502168, 643

1,646,260986,933

41, 21711,878

7,079,2481,062,3891,129,257

73,330

673,464223,254

222,490

13,149, 720

467~3oT

2,042,1746,039,066

977,394

2,748,919

33,728

27,892,453

$132, 2082,439

125, 52519,32112,919

776,885580

1,480

3,241

24, 27821,172

15,147

1,000,548

10,055

12, 789511,604

12,773

80,317

524

1,763,257

$253, 51116, 675

169, 235118, 732

2,6181,093

855,270131,948132,589

7,935

80, 71017,690

23,174

1, 540,994

47, 483

227, 536600,447

90, 264

250,481

1,976

3,029,367

215121

9213

62

1063

33

14

1146

42

368

54

155416

139

587

22658

2,735

$1,970, 295586,412

1,923,36837, 50020,48810,868

2,813,16228, 225

205,047

50,550

112,093229,992

246, 343

5,677,636

1,640, 477

698, 8133,665,107

360, 210

5,580,257

95,50252,966

20,327,675

PENNSYLVANIA

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco.

Textiles and textile productsLeather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and products.._

1 Data incomplete. (See text, p. 15.)

1762,109

9181,034

14928

347153

681,017

523674

9112

25394

$543,48854,668,275

33,748,15993,035, 2267,141, 5201,313, 8558,849, 2154,069,513

$11,0186,266,229

415,6084,486, 596

960, 525123, 796

1,171, 300349,122

$54,3495,952,262

4,108,95511,001, 607

733,02996,394

928, 672451,047

1081,092

395360

58169459

$1,466,51442, 249,987

8, 511,7835,649,0973, 264, 379521,484

2,393,7301,020,800

Page 131: Statistics of Income 1922 - Internal Revenue Service

128 STATISTICS OF

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

PENNSYLVANIA—Continued

Industrial groups

Printing and publishingChemicals and allied substances..Stone, clay, and glass products. __Metal and metal productsAll other manufacturing indus-

tries

Total manufacturing

C onstructionTransportation and other public

utilitieslTrade . . .Public service — Professional,

amusements, hotels, etcF i n a n c e—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainable _.Inactive concerns

Total . . .

Totalnum-ber ofcorpo-rations

523502452

1,521

761

6,388

626

1,5734,150

1,061

3,737

1181,416

21,354

Corporations reporting net income

Num-ber

374290280836

453

3,880

368

1,1262,540

604

2,598

55

12, 256

Netincome

$38,724,95728,660,11531,925, 222

106,124,482

23,423,971

377,016, 235

5, 236,121

80, 590,93668, 585,635

8,081,757

87, 513,129

1,461,917

683,697,493

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$287,3725,115,9691, 062, 050

14, 665, 018

1, 674, 080

30,311,436

100, 822

187,1283, 668, 913

47,968

290, 269

234, 539

41,118,322

Incomeand

profitstax

$4,748,7132,910,2843,817,197

11,504,469

2, 691,806

42, 992,173

591, 986

9,920,9497,875,808

961, 624

10,461, 593

145,899

78,956,643

Corporationsreporting BO net

income

Num-ber

149212172685

308

2,508

258

4471,610

457

1,139

631,416

9,098

Deficit

$2, 336, 8093, 656, 8682, 965, 069

42, 780,816

3, 789,752

70,899, 587

5, 265,094

5,913, 33119,08©, 810

3,145,173

17, 582, 778

2,318, 59264, 288

173,995,154

RHODE ISLAND

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goods.__Lumber and wood products..Paper, pulp, and products.-Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass productsMetal and metal productsAll other manufacturing in-

dustries- . -

Total manufacturing

ConstructionTransportation and other public

utilities *Trade .Public service — Professional,

amusements, hotels, etcF i n a n c e—Banking, insurance,

and related business.Combinations—Predominant in-

dustry not ascertainableInactive concerns . . .

Total

2114

45253

888

1737

377

267

97

784

89

87465

112

439

15211

2,237

144

22161

558

1127

256

128

54

452

50

59

299

69

296

7

1,250

$45,95324, 523

206,12930,279,112

132, 837291,470107,275467,148

1,313, 204

1, 297, 06892, 397

4,868, 317

2,255,332

41,310, 289

335,030

5,279,7557,021,963

522, 035

4, 358, 822

2,714,807

$3,756

715396, 281

9,065841

30, 62296, 282

513

424, 651

232,107

1,191,077

26,750

18,848299,898

5,164

184,189

367, 254

61, 613,177 1 2,096,936

$2, 8972,190

23,1253, 795,130

14, 87435, 866

7,64044,432

160,112

159,11010, 391

538, 526

246,102

5,035,308

29,487

647, 951792, 015

55, 232

445, 617

292,552

7,303, 249

710

2392

33

610

121

139

43

332

39

28166

43

143

8211

987

$43, 69183,473

451, 3572, 939, 864

14,01633,083

56, 57369,076

308, 5052,084

2,748,195

376, 044

6, 998, 797

714, 559

144,8561,303, 303

433,333

15,786,842

32,406

25, 541,260

JData incomplete. (See text, p. 15.)

Page 132: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 129

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

SOUTH CAROLINA

Industrial groups

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco.

Textiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products.Paper, pulp and products...Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products...All other manufacturing in-

dustries

Total manufacturing

Construction .Transportation and other public

utilities *Trade _ _Public service — Professional,

amusements, hotels, etcF i n a n c e—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

Total .

Totalnum-ber ofcorpo-rations

12922

128148

21

792

52

62

2022

28

544

55

260

1,298

135

1,09632

435

4,006

Corporations reporting net income

Num-ber

6412

74121

532

25

33

1210

10

340

26

196656

78

638

17

Netincome

$408,183138, 024

309,35220, 253, 080

1, 031, 786145, 33355, 571

317,511

66,49114,668

147,716

22, 341,508

168,545

1, 238, 9992, 788,849

173,190

2,047,655

20, 477

2,027 ' 29,325,430

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$90,0103,083

28, 5072,164,113

331,300

118, 568

2,1452,134

2,646, 767

12,305

478,910

7,121

37,090

3, 275,286

Incomeand

profitstax

$29,27715, 206

24,1172, 274, 663

81, 09315, 7593, 738

20,181

5,78195

20, 293

2, 445, 720

16, 963

133,943204, 898

12,175

160, 444

569

3,019,195

Corporationsreporting no net

income

Num-ber

6510

542721

26

27

29

812

18

204

29

64

642

57

45815

435

1, 979

Deficit

$289, 26199, 743

315, 852275, 267

2,139330

249, 984

96, 568

- 440,017

30, 315595,012

43, 947

2,049,431

300, 568

439,1853, 709,940

126, 748

2, 429,173

73, 670686

9, 518, 405

SOUTH DAKOTA

Agriculture and related industriesMining and quarrying __Manufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products.Paper, pulp and products...Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products._.All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilitiesl

TradePublic service — Professional,

amusements, hotels, etc

6848

892

81

41

2

1515

ISO

30

236963

122

1810

591

41

25

2

86

3

109

17

171611

76

$18, 33115, 571

284,145883

45, 369183

70, 988

5,246

11,13720,867

1,115

439,933

97,829

511, 3232,189, 965

107, 470

$214

3,257

891

10, 586

14, 734

24,836

287, 476

600

$189754

27,119

4,941

4,085

268

2461,864

38, 523

6,690

48, 948142, 766

6,696

5038

301

4

16

79

4

71

13

65352

46

$322, 908163, 088

153,6002, 155

30, 900

114,498

20, 23692, 219

3,428

417,036

23,886

103, 0201, 339,901

51,763JData incomplete. (See text, p. 15.)

Page 133: Statistics of Income 1922 - Internal Revenue Service

130 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

SOUTH DAKOTA—Continued

Industrial groups

F i n a n c e—Banking, insurance,and related business

Combinations—Predominant in-dustry not ascertainable

Inactive concerns

Total

Totalnum-ber ofcorpo-rations

933

10223

2,813

Corporations reporting net income

Num-ber

507

6

1. 525

Netincome

$1,162,838

16, 446

4, 559, 706

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$25, 244

9,586

362,690

Incomeand

profitstax

$68, 606

110

313, 282

Corporationsreporting no net

income

Num-ber

426

4223

1,288

Deficit

$1,276,310

5,703269

3,703, 884

TENNESSEE

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages,and tobacco - .

Textiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products..Paper, pulp and" products..Printing and publishingChemicals and allied sub-

stancesStone,clay,and glass productsMetal and metal products...All other manufacturing in-

dustries

Total manufacturing

Construction.Transportation and other public

utilitiesL. _.Trade -Public service — Professional,

amusements, hotels, etc.F i n a n c e—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

Total

98236

267124103

2031184

9259

105

86

1,044

89

2941,406

271

1,107

39322

4,906

58112

162926

1358

55

473770

42

654

54

197

928

166

817

19

3,005

$289,9873,153, 244

3,660,4214,619,108

225,095

6,494, 664167, 519992,772

4,350,3492, 218, 6541,995,770

1,077, 327

25, 801, 679

695,556

4,297,90912, 646,928

1,582, 346

7,997,450

1,259,366

57,724,465

$18,338262,117

77,840545, 787

305

994, 301118, 92430, 786

193, 752

350, 284

151,135

2,463,114

19, 597

832,2661,458,213

7,355

46,974

213,362

5,321, 336

$25, 269352,800

462,436500,08027,415

685, 9445,068

112,813

515,517273,131197, 316

109, 900

2,889, 620

75,693

432,4321,327, 924

175, 376

858,341

128,312

6,265, 767

40124

1053243

683

29

452235

44

390

35

97478

105

290

20322

1,901

$223, 9311,157, 507

1,124,406629, 758427, 38821,859

1,149, 202117, 371174,374

595, 47693, 525

316,890

203, 282

4,853, 531

206, 061

1,046,8773, 377, 309

228, 912

1,156,269

500,021

12, 750, 418

TEXAS

Agriculture and related industries'Mining and quarrying.Manufacturing:

Wood products, beverages,and tobacco..

Textiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products..Paper, pulp and products...Printing and publishingChemicals and allied sub-

stancesStone,clay,and glass products

]Data incomplete. (See text, p. 15.)

482780

35364152

1187

170

22869

322214

2213752

804

106

14038

$1, 307,8272,360, 500

5,054, 7821,241,871

148, 2942,768

6,287,438103, 955

1,365, 797

15,182,0851,792,674

$1,955,17229,574, 731

1,663, 26520,089

446, 054

11,831,036266,893

Page 134: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 131

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

TEXAS—Continued

UTAH

Industrial groups

Manufacturing—Continued.Metal and metal products.__All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities i__TradePublic service — Professional,

amusements, hotels, etcF i n a n c e—Banking, insurance,

and related business-Combinations—Predominant in-

dustry not ascertainableInactive concerns

Total. . .

Totalnum-ber ofcorpo-rations

126

104

1,256

135

6712,786

517

2,499

33432

9,591

Corporations reporting net income

Num-ber

69

59

761

92

4761,715

330

1,570

17

5,497

Netincome

$1,741,874

1, 076,100

33,997, 638

2 450 947

9 277,01129,996,498

1,838,073

11,973, 713

857,182

94,059,389

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$151,305

256,071

2, 500,287

174 997

66 4051,836 912

56,928

360,335

26,267

5,332,954

Incomeand

profitstax

$187,611

94,176

3, 857,473

271 257

1 100 4793 518' 484

176,896

1 107 688

101, 644

10,466, 223

Corporationsreporting no net

income

Num-ber

57

45

495

43

1951 071

187

929

16432

4,094

Deficit

$958,135

432,084

17,525, 749

657 588

4 660 2178 915 766

723, 585

11 233 197

177, 2221,116

75, 424, 343

Agriculture and related indus-tries _ _ _.

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Eubber and rubber goods._.Lumber and wood products ..Paper, pulp and productsPrinting and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal productsAll other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities1

TradePublic s e r v i c e—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related business . . .Combinations—Predominant in-

dustry not ascertainableInactive concerns. .

Total

184488

123206352

41

17

2430

32

303

59

127

763

153

572

20382

3,051

8773

94144152

26

9

1215

14

196

34

80454

76

342

7

1,349

$401,0414,875, 656

3,507, 65996, 949

5,9474,261

65, 79624, 425

264, 959

734, 542

314, 65126,167

212, 553

5, 257, 909

483,131

250, 6982, 473, 520

567,407

2, 209, 435

10,103

16, 528, 900

$211,167372, 975

2,215,11516, 758

4,382

13, 823

2, 250, 078

38,123

18,602155,930

2,606

152, 710

3, 202,191

$13, 541560, 743

146, 3726,944

2837,2252, 255

29,914

90, 818

37, 6701,412

22, 859

345, 752

50, 571

20,250218, 970

60,082

203, 597

429

1, 473, 935

97415

29622

15

8

1215

18

107

25

47309

77

230

13382

1,702

$426, 3932, 356, 066

874, 31429, 08811,40234, 321

57, 778

24, 586

28, 536335,924

108, 900

1, 504, 849

280, 025

312, 8302,194, 594

245, 995

1,991,314

89,31438

9,401, 418

1 D a t a incomplete. (See text, p . 15.)

Page 135: Statistics of Income 1922 - Internal Revenue Service

132 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

VERMONT

Industrial groups

Agriculture and related indus-tries . .

Mining and quarrying..Manufacturing:

Foodp roducts, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goods..Lumber and wood products.Paper, pulp and products. . .Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products...All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities l

Trade.Public s e r v i c e—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

Total.

Totalnum-ber ofcorpo-rations

2822

6431

41

571924

15

6142

30

348

6

112243

53

182

537

1,036

Corporations reporting net income

Num-ber

1412

5123

21

341418

9

2822

18

220

5

82174

40

131

4

682

N e tincome

$16,411226, 392

475, 5781,130, 663

31, 469631

885, 389286, 540153, 529

113,351

1,396, 089454, 666

667, 309

5, 595, 214

4, 638

274, 4361, 233, 059

80, 709

1, 810, 571

4,515

9, 245, 945

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$6 178220,317

39,132113, 422

4 90682, 719

59, 766

526,440

236, 371

2,987

765, 798

Incomeand

profitstax

$90326, 763

42 690112, 543

3,777

103, 22220, 99322,155

14 036

169 89747, 789

78, 400

615, 502

23, 54198, 456

4,407

202 644

972, 216

Corporationsreporting no net

income

Num-ber

1410

1382

2356

6

3320

12

128

3069

13

51

137

354

Deficit

$111 215154, 209

173 636205, 34370,672

160, 723354, 28039,122

11 845

327 675438,100

217, 150

1,998, 546

1 496

165,186252, 766

20,137

920, 916

2,460

3, 626, 931

VIRGINIA

Agriculture and related industriesMining and quarrying...Manufacturing:

Food products, beverages,and tobacco

Textiles and textile products-Leather and leather products.Rubber and rubber goodsLumber and wood products .Paper, pulp and productsPrinting and publishingChemicals and allied sub-

stancesStone, clay, and glass productsMetal and metal productsAll other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities *Trade

124201

2736918

1145

2787

9755

107

71

950

122

2901,754

41109

16040

7

862066

503745

36

547

66

1931,118

$76, 2825,978,611

3, 428, 5025,105, 2742,105,460

2, 943, 2871,182, 9841,162, 531

1,058, 664475,083510, 433

1, 086, 833

19,059, 051

3,073,930

30,190, 97411,453,456

$6, 073194, 974

36,32570,42359,152

432, 904527,49256, 950

638,22974,200

129,060

52, 842

2, 077, 577

23,666

246,4661, 525, 982

$3, 712707, 721

408,448622,815255,104

306,837118, 203128,491

48,51344,60043,424

124,357

2,100, 792

371,410

3,743,7721,157,707

8392

11329111

597

21

471862

35

403

56

97636

$457,6403,273,411

1,307, 763532,007136,36626, 580

1,092,45949,685

149,106

7,037,384164,773672,025

460,712

11,628,860

521,816

3,086,1344,727,959

1 Data incomplete. (See text p. 15.)

Page 136: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 133

TABLE 10.—Corporation returns—Distribution bij industrial groups, for States andTerritories—Continued

VIRGINIA—Continued

Industrial groups

Public service — Professiosal,amusements, hotels, etc.

F i n a nee—Banking, insurance,and related business

Combinations—Predominant in-dustry not ascertainable

Inactive concerns

Total-_

Totalnum-ber ofcorpo-rations

275

1,574

43310

5,643

Corporations reporting net income

Num-ber

148

1,022

24

3,268

Netincome

$975,524

9,887,027

2,319,875

83,014,730

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$7,349

53,851

4,135,938

Incomeand

profitstax

$99,616

1,062,925

286,668

9,534,323

Corporationsreporting no net

income

Num-ber

127

552

19310

2,375

Deficit

$377, 578

1,501,825

88,0903,605

25,666, 918

WASHINGTON

Agriculture and related industriesMining and quarryingManufacturing:

Food products, beverages, andtobacco

Textiles aad textile products.Leather and leather products-Rubber and rubber goodsLumber and wood products-Paper, pulp and productsPrinting and publishingChemicals and allied sub-

stances. _Stone, clay, and glass productsMetal and metal products...All other manufacturing in-

dustries .

Total manufacturing

ConstructionTransportation and other public

utilities1

TradePublic service — Professional,

amusements, hotels, etc __F i n a n ce—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns

Total

558526

35367108

48815

154

6356

223

124

20757

17840

72

3067

113

2436

108

58

1,561 | 879

168

5922,127

644

2,286

551,285

9,802

85

3871,209

335

1,149

19

4,327

$9, 670,314871, 201

3,426, 554318, 51062, 372

77114,064, 2651, 068, 432

698,814

165,0671,044,6892,000,120

236,043

23,085,637

3,092,285

5, 070,61810,666,304

1, 780, 266

5, 511, 224

116, 725

59,864, 574

$1,168, 46337,802

481, 283157,424

1,651,6045,889

1,48613, 309

161,840

32,377

2,505,212

64,357

190, 2001,443,027

37,702

251,081

3,521

5, 701, 365

$1,047,32198,348

347, 26213, 6606,553

1, 507, 099132, 05598, 963

17, 264122, 782215,153

17,142

2,477,933

366,546

556, 931971,077

174,304

491,630

11,067

351469

17527

6182

41

3920

115

66

682

83

205918

309

1,137

361,285

6,195,157 > 5,475

$2,977,3782, 535,388

4,498,37099,476

'30,955182, 972

2, 502, 07175, 534

143, 343

290,820100,086696,261

308, 417

8,928,305

556,940

1,231,6095,250,071

819,420

8,853, 597

288,183886

31,441,777

WEST VIRGINIA

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishing

1 Data incomplete. (See text p. 15.)

1021,233

1392144

1278

63

27722

811641

705

42

$135,97330,311,671

2,299, 560821, 760301, 556

13,8942,063,696

119,115309,394

$300,5525,345,708

Page 137: Statistics of Income 1922 - Internal Revenue Service

134 STATISTICS OF INCOME

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued

WEST VIRGINIA-Continued

Industrial groups

Manufacturing—Continued.Chemicals and allied sub-

stances.. . . .Stone, clay, and glass prod-

ucts . .Metal and metal products...All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilities1

TradePublic service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related businessCombinations—Predominant in-

dustry not ascertainableInactive concerns _ .

Total , .

Totalnum-ber ofcorpo-rations

42

11685

28

637

92

2231,069

171

1,043

25253

4,848

Corporations reporting net income

Num-ber

25

7646

17

383

63

158753

97

745

14

2,962

Netincome

$5,003,406

4,182,6242,221,028

487,275

17,823,308

378, 947

4,822,4879,803, 026

720,119

7,477,951

294,291

71, 767, 773

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$99,154

151,351302,767

1,512

1,350,409

10,867

3,469429,468

5,704

16,794

5, 507,021

Incomeand

profitstax

$610,675

494,705233,114

58,423

2,018,249

34,176

582,0391,044,170

72,322

800, 070

34, 506

7,871,828

Corporationsreporting no net

income

Num-ber

17

4039

11

254

29

65316

74

298

11253

1,886

Deficit

$250,157

688,3501,125,673

109,860

4,281,441

225, 837

428,0341,948,089

305,112

985, 717

25,485216

13,846,191

WISCONSIN

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products.Leather and leather products-Rubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied sub-

stances _Stone, clay, and glass prod-

uctsMetal and metal products...All other manufacturing in-

dustries.

Total manufacturing

Construction.. . _Transportation and other public

utilities1

TradePublic service—Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related business.-Com binations—Predominant i n-

dustry not ascertainableInactive concerns

Total

287219

1,17820811412

30495

253

95

102652

431

3,444

313

8012,964

680

2,971

74843

12, 596

11767

76712572

219753

178

48

65330

207

2,044

198

5281,920

368

1,851

34

7,127

$768,437453,460

9,291,7257,299,7044,066,832

338,7738,246,4976,341,4883, 465, 230

5,339,216

910,42430,191,932

7,270,708

82, 762, 529

1,634,691

5,779, 66118,113,277

1,681,144

18,322, 451

363,097

129,878, 747

$60, 51012,743

464,108824, 534607,732

1, 500, 273322, 683

2,730

456,675

35,9892,751,634

1,222,290

7,688,648

63,656

8,7781,349, 029

28,509

44,753

9, 256,626

$78,84345,486

1,029,195854,194423,23742,096

824, 294749,521405, 548

604,782

100,0293,456,971

747,435

9, 237,302

165,833

664,9091,811,444

156,601

2,003,334

41,126

14, 204, 878

170152

411834210

1074275

47

37322

224

1,400

115

273

1,044

312

1,12040

843

5,469

$1,109,684472,162

4, 592,8751,087, 7411,198,361

285, 5883,860, 4501,288,053

314, 242

397,615

854,85412,326,464

1,878, 253

28,084, 494

753,921

760, 5266, 277,659

778,388

7,354,317

207,9612

45, 799,114

1 Data incomplete. (See text, p. 15.)

Page 138: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 135

TABLE 10.—Corporation returns-—Distribution by industrial groups, for States andTerritories—Continued

WYOMING

Industrial groups

Agriculture and related indus-tries

Mining and quarryingManufacturing:

Food products, beverages,and tobacco

Textiles and textile products _Leather and leather productsRubber and rubber goodsLumber and wood products. _Paper, pulp, and products. .Printing and publishingChemicals and allied sub-

stances _Stone, clay, and glass prod-

ucts _Metal and metal productsAll other manufacturing in-

dustries

Total manufacturing

Construction-- .Transportation and other public

utilities1

TradePublic service — Professional,

amusements, hotels, etcFinance—Banking, insurance,

and related business.__ ._.Combinations—Predominant in-

dustry not ascertainable.Inactive concerns _.

Total

Totalnum-ber ofcorpo-rations

278172

32

117

26

6

82

83

24

76334

73

313

5303

1,661

Corporations reporting net income

Num-ber

11454

12

1

4

16

4

22

41

14

45192

48

201

1

710

Netincome

$754,9051,217,668

49,478

198

45, 589

60,845

1,653

6,66523,834

188, 262

105,547

354,9441,246,417

110,210

962,241

18,924

4,959,118

Prior yearloss

deductionfrom

net incomefor nettaxableincome

$236,57564,387

7,065

7,065

2,465

34, 718

4,448

349,658

Incomeand

profitstax

$49,678138,156

3,989

4,225

5,540

4422,204

16,400

10,113

39,453114, 996

6,882

87, 931

2,115

465, 724

• Corporationsreporting no net

income

Num-ber

164118

20

13

10

2

6

42

10

31

142

25

1124

303

951

Deficit

$1,946,3572,217, 759

126,987

856,652

19, 567

57,579

239,040

449, 910

70,194

267, 735537,184

81,091

402,767

27,807

6,000,804

i Data incomplete. (See text, p. 15.)

Page 139: Statistics of Income 1922 - Internal Revenue Service

136 STATISTICS OF INCOME

TABLE 11.—Corporation returns—Distribution by size of net income by industrial

groups

AGRICULTURE AND RELATED INDUSTRIES

[Income returned for the calendar year ended Dec. 31,1922]

Income classesNum-

ber Net income

Prior yearloss de-ductionfrom net

income fornet taxable

income

Incomeand

profitstax

Averagetax percorpora-

tion

?ercent

of taxto net

in-come

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

2,168799405468934214821

$1,771,1652,494,1282,874,91310,218,1566,417, 8056,427, 4584,614, 4325,970, 7363, 700,42218,411,356

$292,345545,308

2,041,0551,026,654281, 704259,463262,075355,971

212,240954,051657,398777,831489,505713,582418, 057

2,301,419

$123£24

2,0397,06918,52034,96589,198209,029

2,301,419

4,0005,092

62,900, 62156,091,157

5,064,575 6,622, Oil

9,092 6,809,464 5,064,575 6,622,011

3,615

3.937.389.3410.2412.1010.6111.9511.3012.50

10.83

MINING AND QUARRYING

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

2,550884587

1,231386291976240

6,13010,963

17,093

$1,907,7232,790,1264, 268, 24229, 694,80027,099,83245,484,55132, 777,59541, 407, 74585, 224,36715,782,407

286, 437,388280, 456,101

5,981,287

$512,7511,277,9097,462,2644, 205,1725,502,4583,602,5914,139,8383,527,176

30,230,159

30,230,159

$109,848278,829

2,633, 3272,810,1885,011,0953,714,7574, 656,60110,212,1481,972,800

31,399, 593

31,399,593

$124475

2,1397,28017,220

75,106255, 304986,400

8,771

3.946.538.8710.3711.0211.3311.2511.9812.50

11.04

MANUFACTURING—EMBRACING ALL MANUFACTURES

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

T o t a l . .Reporting no net income..

Grand total

16,0828,3935,589

10, 9613,0872,5321,040

555388

70

48, 69733, 788

82,485

$14,247,69626,900,26440,144,318256,720,158219, 742,481397, 624,965362,405,172388-, 716,805764, 296,765983, 621,049

3,454,419,673813,413,029

2,641,006, 644

$4, 209,0027,092,939

44, 685,06431,830, 55046,336,27334,483,17737,781,31560,176,82553, 295, 607

319,890,752

319,890,752

$1,086,0002,925, 71325,202,44323,697,87344,725,77541, 643, 91244, 609, 08989, 211,003116, 673, 722

389,775, 530

389,775,530

$129523

2,2997, C77

17, 66440, 04280,377229,925, 666, 767

11,951

4.047.299.8210.7811.2511.4911.4811.6711.86

11.33

Page 140: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 1ST

TABLE 11.—Corporation returns—Distribution by size of net income by industrialgroups—Continued

MANUFACTURING—FOOD PRODUCTS, BEVERAGES, AND TOBACCO

Income classes Num-ber Net income

Prior yearloss de-ductionfrom net

income fornet taxable

income

Incomeand

profitstax

Averagetax percorpora-

tion

Percent

of taxto net

in-come

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 . . .

3,3401,452

9721,710

38928087605316

$2, 854, 2434, 637,1527,001,179

38,202,19128,067, 21042,826, 56529, 677, 77242,545,85495,413, 256

156,445, 958

$475, 561853,356

4,055, 0572,107,6023,258, 8452,292,9406, 085, 4098,809, 5856, 274,148

$203,127556, 702

4,003, 8333,248,3334,989, 7063,444, 2844,602,19810, 847,02318, 771, 473

8,3595,728

447,671,380150,306,300

34,212,503 50,666, 679

$140573

2,3418,35017, 82039, 58976, 703

204, 6611,173, 217

10, 095

14,087 297,365, 080 34, 212, 503 50, 666, 679 3,597

4.387.9510.4811. 5711. 6511.6110.8211. 37,12. 00

11. o9

MANUFACTURING-TEXTILES AND TEXTILE PRODUCTS

Reporting net income:$0to$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

2,1211,157

7591,504

525500206113835

6,9734,452

11,425

$1,979,7823, 655, 9585, 480, 959

36,124, 25337,436, 92678, 551, 38572,056, 74379,046, 821

158, 800, 76661, 973, 226

535,106, 81978,311,129

456, 795, 690

$601,4461,158,0406,389,1875, 544, 3836, 734, 0504, 633,1995,408,1925, 875,127

36, 343, 624

36, 343, 624

$152,076387, 945

3, 539, 7684, 016, 0369, 062, 5608, 580, 2559, 395, 961

19, 506, 5607, 858,432

62, 499, 593

62, 499, 593

$131511

2,3547,650

18,12541, 65283,150

235,0191, 571, 686

12,881

5,470

4.167.089.80

10.7311.5411.9111. 8912.2812.68

11.72

MANUFACTURING—LEATHER AND LEATHER 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

38321016033580934118

1,330954

2,284

$349, 864675, 541

1,132, 7658,041,6245, 987, 93113, 820, 80013, 289,13113,140, 44113, 937, 78118, 264, 839

88, 640, 71724,811,082

63,829, 635

$119, 653266, 240

1, 716, 758924, 633

2, 236,9213, 534, 6221, 207, 905622, 802

10, 629,534

10, 629, 534

$27,91281, 619

848, 063629, 523

1,687, 9281, 224, 9271, 582, 8071,918, 0442,413,474

10,414, 297

10, 414, 297

$133510

2,5327,86918,15029,87687, 934239, 756

1, 206, 737

10,997

4,560

4.137.2110.5510.5112.219.2212.0513.7613.21

11.80

Page 141: Statistics of Income 1922 - Internal Revenue Service

138 STATISTICS OF INCOME

TABLE 11.—Corporation returns—Distribution by size of net income by industrialgroups—Continued

MANUFACTURING—KUBBER 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$5IIP00,000 and over

TotalReporting no net income

Grand total

Num-ber

84422758232413652

284309

593

Net income

$71,524140,940199,770

1,420,2751,633,7543, 784, 7144,507,3144,401,939

10,078,44915,691,003

41,929, 68224,562,953

17,366,729

Prior yearloss de-ductionfrom net

income fornet taxable

income

$33,64151,780

465,238517,332907,620124,632

3,210, 5022,325,872

15, 691,003

23,327,620

23, 327,620

Incomeand

profitstax

$5,31313,171

109,194133,628362,239496,294176,722989, 271

2,285,832

2,285,832

Averagetax percorpora-

tion

$127488

1,8835,810

15,09338,17629,454

197,854

11,429

Percentof taxto net

in-come

3.776.597.698.189.57

11.014.019.82

5.46

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

TotalReporting no net income _

Grand total

997725557

1,3764123011184514

4,5452,366

6,911

$972,0932,380,8944,020, 227

32, 721,18028,855,86446, 458, 03840,445, 22230, 778,68721,363, 722

207,995,92748,281,974

159,713,953

$509,181785, 215

6,248,7924,959,3846,017,7943,079, 2101,381, 2531,275,840

24,256,669

24,256,669

$93,072286,485

3,144,9443,096, 4205,109,0824, 790, 3113,680,6292,498,484

22,699,427

22,699,427

$128514

2,2867,516

16,97440,59681,791

178,463

6,398

3.917.129.61

10.7310.9911.8411.9611.69

10.96

MANUFACTURING—PAPER, PULP, AND 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

205172120312120824123101

1,086683

1,769

$182, 535550,156860,125

7,477,6618,175,879

13,648, 40613,826, 25115,352,16118, 607, 7335,343,719

84,024,62622,408, 513

61,616,113

$108,800208,029

1,809,7561,943,7172, 540,5591,535,826

324,505

8,471,192

8,471,192

$20,00557,440

665,145805,228

1,482,6801,569,8321,877,5052,335,428

667,965

9,481,228

9,481,228

$116479

2,1326,710

18,08138,28881,630

233, 543667,965

10, 762

3.646.688.899.85

10.8611.3512.2212. 5512.50

11.31

Page 142: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF IKCOME 139

TABLE 11.—Corporation returns—Distribution by size of net income by industrial

groups—C ontinuedMANUFACTURING—PRINTING AND PUBLISHING

Income classesNum-

ber

Reporting net income:$0 to $2,000 . - -$2,000 to $5,000.$5,000 to $10,000$10,000 to $50,000 - - J$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.

2, 4571,214

6521,013

1881375729213

Net income

5,771 I2,939 I

8,710

$2, 050,3,826,4, 663,

23,134,13, 680,21, 984,19, 815,23, 290,40, 998,31, 270,

184, 715, 66523, 020,486

161, 095,179

Prior yearloss de-ductionfrom net

income fornet taxable

income

$272,514327,440762, 642299, 591364, 214467, 484

1,929,198

Incomeand

profitstax

$162, 071360, 723

2, 683, 3441,683,1262, 719, 6612,432, 4522, 669, 8815,124, 7973,908,818

4,423, 083 21,744, 873

4,423,083 ! 21,744,873

Averagetax percorpora-

tion

$134553

2,6498,95319,85242, 67592,065244, 038

1,302, 939

6, 562

Percent

of taxto net

in-come

4.247.7411.6012.3012. 3712.2811. 4612.5012.50

11. 90

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES

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 $5,000,0000.$5,000,000 and over

TotalReporting no net income.. .

Grand total

1,20350337879520321894564814

3,5122, 605

6,117

$1, 055,8721, 621,9242, 737, 849

18,876, 97614, 565, 78534, 730, 07733,075, 49738,432, 73693, 869, 387222, 255, 317

461, 221, 42066,158,378

395,063,042

$288, 885598, 473

3, 565, 8782, 285, 0564,190,1522, 336, 2874,168, 3735, 227, 0473,883, 242

26, 543, 393

26, 543, 393

$63, 764192, 835

1,821,8231, 552, 3593,942, 2503,891, 5574,340, 68510,954,33927, 296, 508

54,056,120

54,056,120

$127510

2,2927,64718, 08441,40077, 512228, 215

1,949,751

23,411

3.937.049.6510.6611. 3511.7711.2911.6712.28

11.75

MANUFACTURING—STONE, CLAY, AND GLASS 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..

6924253236151891265419151

2,4591,431

Grand total.

$633,9411,361,1782, 266,89314,854,30113,354, 56419, 266, 67118, 656, 71613,431, 62931,242, 44410, 623, 757

125, 692,09416, 586, 111

109,105,983

$129, 383318,485

1,536, 615743, 594737, 591223, 485385,467

4,074, 620

$57, 322171, 667

1, 574,4281,565,0852,345,0742,326,3961, 630, 7713, 939, 2121,327,970

14,937,925

4, 074, 620 i 14, 937, 925

$135531

2,5608,28118,61243,08185,830262, 614

1, 327, 970

8,454

4.217.5710.6011. 7212.1712.4712.1412.6112.50

11.94

10503°—25f- -10

Page 143: Statistics of Income 1922 - Internal Revenue Service

140 STATISTICS OF INCOME

TABLE 11.—Corporation returns—Distribution by size of net income by industrialgroups—Continued

MANUFACTURING—METAL AND METAL PRODUCTS

Income classes Num-ber Net income

Prior yearloss de-ductionfrom net

income fornet taxable

income

Incomeand

profitstax

Averagetax percorpora-

tion

Percent

of taxto net

in-come

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..

2,4921,441951

1,9776004942221079419

$2, 255, 6034, 698,9176,820,46746,747,99543,041,88879,107, 65079,435, 73973,070,611203,368,933368,408, 303

$1,170,7741,686,84213,339,8719,466, 94814,877,12212,547,92311,526,01426, 708,48627,447, 214

$164,341448, 349

3,956,1524,205,1208,085, 3798. 630,1877, 829, 891

22, 679, 65442, 761, 036

$114471

2,0017,00916, 36738, 87573,177

241, 2732, 250, 581

8,3977,477

906,956,106272,040,309

118,771,194 98, 760,109 16, 725

Grand total I 15,874 634,915,797 118,771,194 98,760,109

ALL OTHER MANUFACTURING INDUSTRIES

3.506.578.469.77

10.2210.8610.7211.1511.61

10.92

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 $100,0.00$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

Total _.Reporting no net income..

Grand total

2,1081,052

6901,266

3582771077937

7

5,9814,844

10, 825

$1,841,5263,351,0514,960,85529,118,84124,941, 71143,446,31337,618,98555, 225, 66976,615,91193,344,375

370,465, 23786,925, 794

283, 539,443

$499,164839,039

4, 795,2703,038,3104,471,4053,707, 5692,154,4979, 332,066

28, 837, 320

28,837,320

$136,1)97368, 777

2,855, 7492,763,0154,939, 2164,257, 4176,822, 0398,418,19111,668,046

42, 229,447

42, 229,447

$130534

2,2567,71817, 83139, 78986, 355227, 519

1,666, 864

10, 904

4.097.439.81

11.08.11.3711.3212.3510.9912.50

11.46

CONSTRUCTION

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.

3,0841,743

8161,022

17511030134

6,9974,373

11,370

$2, 782, 5865,444, 5375,735, 67221,499,17612,294, 53717,127, 32911,216, 4028,303,3247,320, 595

91, 724,15852,528,638

19,195, 520

$404,344505,819

1,305,616780, 630578,966603, 82265, 810

1,578, 469

5,823,476

5,823,476

$231, 764460,107

2,346, 8611,437, 5502,102, 0841,326, 5691,029,688717,765

9,652, 388

9, 652, 388

$133564

2,2968,21519,11044,21979,207179,441

2,467

4.268.0210.9211.6912.2711.8312.40

10.85

Page 144: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 141

TABLE 11.—Corporation returns—Distribution by size of net income by industrialgroups—Continued

TRANSPORTATION AND OTHER PUBLIC UTILITIES

Income classes Num-ber Net income

Prior yearloss de-ductionfrom net

income fornet taxable

income

Incomeand

profitstax

Averagetax percorpora-

tion

Percent

of taxto net

in-come

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

7,6762,2611,0921,609

36829214510611328

U, 694,2937,132,1927,830,889

35, 353, 74725,303,17846,407,08255,499,87274,535, 399

243, 754,199478, 752, 717

$362,194336, 266

1, 244, 5191, 297,3301,806,547

884,4295,024, 6246,415, 940

513,134

$329,740677,661

4,027, 7693,972,1035, 701,8516,829, 0498, 708, 617

30,171, 27259, 062, 695

$146621

2,50310, 79419, 52747, 09782,157

267, 0022,109, 382

13,6906,821

979, 263, 568196,480, 421

17,884,983 119,480,757

20, 5.11 782,783,147 17,884,983 119,480, 757

19,867

4.628.65

11.3915.7012.2912.3011.6812.3812.34

12.26

TRADE

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

25,47413, 9357,5109,7031,727

947282130758

59, 79135,892

95,683

$30,080,48643, 975, 92852,819,855

211,475,110119,550, 710145,398,16795, 555,39390,313, 521

145,296,82379,546, 738

1,014,012, 731318,693,358

695,319,373

$5, 783,1447, 530,442

27, 972, 98612,129,6559, 934, 2506,102,8535, 560, 568

11,129, 31611,480,802

97, 633, 016

97, 633, 016

$1,923,3324,075,843

22,846, 67713, 493,16916,974, 39711, 381, 04010, 703,29517,135, 6128, 508,243

107,041, 608

107, 041, 608

$138543

2,3557,813

17,92440,35882, 333

228,4751, 063, 530

3,119

4.377.72

10.8011.2911. 6711.9111.8511.7910.70

10.88

PUBLIC SERVICE-PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.

Reporting net income:$0 to $2,000$2-,000 to $5,000$5?00'0to $10,000-.. _ .$10,000 to $50,000$50, 000 to $100,000$100,000 to $250,000$2-50,000 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 _ .

7,3682,3991,4411,770

284160431811

13,4949,651

23,145

$6,758,9357,476,773

10,247, 60734,071,41719, 504, 63921, 740, 34614, 723, 75012, 718, 34221,124,713

148, 366, 52259,614, 683

88, 751, 839

$421,728488,432998,864242, 375306,425515,025

7,849232,638

3,163, 331

$357,434869, 506

3,884,0152,449,1422, 664, 9101, 798, 2801, 616,1512, 622, 881

16, 262, 319

3,163,331 ifi 9,e,9. 210

$149603

2,1948,624

16, 65641, 82089, 786

238,444

2, 655

4.788.48

11.4012.5612.2612.2112.7112.42

11.48

Page 145: Statistics of Income 1922 - Internal Revenue Service

142 STATISTICS OF INCOME

TABLE 11.—Corporation returns—Distribution by size of net income by industrialgroups—Continued

FINANCE—BANKING, INSURANCE, AND R E L A T E D BUSINESS.

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 . . . .

Total .Reporting no net income..

Grand total

Num-ber

27,23112,9117,2528,9201,177

7102331158710

58, 64632,459

91,105

Net income

$24,043,63341,020,16649,711,909165,283,93481,078,392106,680, 63580,314, 73581,486,844165, 513, 72492, 700, 721

397, 660,887

490,173, 806

Prior yearloss de-ductionfrom net

income fornet taxable

income

$974,3221,212,2543,775,0251,943,8353,395, 6331, 917,3472, 627,9183,946,076

19,792, 410

19, 792,410

Incomeand

profitstax

$1,894,5804,331,49418, 679, 7789,885, 51112,914, 4809,809, 5019, 580, 75820,480,10511, 521,184

9,097,400

99,097,400

Averagetax percorpora-

tion

$147597

2,094

18,1894-2,10183,311

235,4031,152,118

3,154

Percent

of taxto net

in-come

4.628.71

11.3012.1912.1112.2111.7612.3712.43

11.47

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

Total . .Reporting no net income..

Grand to ta l . .

61417795

12715305951

1,0781,038

2,116

$441, 522557, 853674,878

2,817,4611,078, 3474,381, 5651, 734, 9335, 544,5178, 541, 673

13,077,868

38,850, 61718, 566, 276

20,284, 341

$44,97659, 740

402, 617219,015314, 758

896, 680359, 7-99

2,297, 585

2,297, 585

$25, 20954,837

295, 3 U107,167509,990213, 699580,981

1,022, 7341,634,734

4,444, 662

4, 444, 662

$142577

2,3257,14416,99942, 74064, 553

204, 547, 634, 734

9,579

4.528.1210.489.9411.6412.3210.4811.9712.50

11.57

I N A C T I V E C O N C E R N S

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

12

1230, 271

30, 283

$1,172

1,172271, 806

270, 634

Page 146: Statistics of Income 1922 - Internal Revenue Service

TABLE 12.—Corporation returns, by years—State tablesUNITED STATES

Year

Totalnum-ber of

;or-, (ra-tions

corpon

Corporations reporting net income

Num-berre-

port-ingnetin-

come

Percentre-

port-ingnetin-

come

Grossincome Deductions Net income Income

taxWar profitsand excessprofits tax

Total tax

Corporations reporting no net income

Num-1 Perber centre- re-

port- port-ingnonetin-

ingnonetin-

Grossincome Deduction Deficit

Io

ao

341,253(206,9841351, 4261232, 079|317, 5791202,061

19161917 ,191819191920 ., ... . ,1921 356, 3971171, 2391922 382,883 212,535

60. 65 $32, 531,096,969 $23, 765,187, 985 $8, 765, 908, 984 $17166.04 79,540,004,891 68,809,644,68010,730,360,211 50363.63 79,706,659,148 71,845,147,899 8,361,511,24965.47 88,261,006,052. 78,849,587,594 9,411,418,45858.81 93,824,224,704 85,921,569,891 7,902,654,81348.05 60,051,123,329 55,715,075,516 4,336,047,81355.51 80,331,679,917 73,367,868,774 6,963,811,143

., 805,150 ._ $171,805,150 134, 269503, 698, 029 $1, 638,747, 740 2,142,445, 769 119, 347653,198,483 2, 505, 565,939J3,158, 764,422 115, 518743, 535, 888 1, 431, 805, 690 2,175, 341, 578 110, 564636, 508, 292 988. 726, 3511,625,234,643 142, 362366,443, 621 335,131, 811 701, 575,432 185,158775, 310,154 i 8,466,114 783, 776, 268 170, 348|

39.35 $2, 796,534,046 $3,453,438,45733.96 5,153,234,312 " ~"~ ~" "-'36.37 6,757,622,16434. 53111, 657, 742, 792 12, 653, 289,41.19 24,381, 337, 545 26,410,76151.95 31,198,150,203 35,44. 49 20, 588, 834, 5r~ ~~

,~,- W f«~, ~. $656,904,4115, 782,841,874 629,607,5627, 447, 394, 525 689, 772,361

"),083 995,546,241,, iAv,,. v,., 289 2,029,423,744), 076, 369,337 3, 878,219,134> IQO a~\(\ OKQ!O m o via OKA597 22,782, 610,953 2,193,776,356

ALABAMA

19161917.19181919192019211922

3,3613,4703.2282,9833,1983,0793,335

1,9362,3132,3372,0921,9671,4252,096

57.6066.6672.4070.1361.5146.2862.84

$152, 706, 812379, 729, 758484, 579, 239408,416, 618479, 492, 545198,170, 647373, 679, 886

$106,814, 035319, 299, 240440, 338, 549371, 403, 622440,489,143185, 368, 011344, 495, 092

$45, 892, 77760,430, 51844, 240, 69037, 012,99639,003,40212,802, 63629,184, 794

$912,4022, 683,2923,359, 7992,834,379

989, 3642, 800, 001

$12, 491,05511, 520,8904, 522, 7805,196, 896

793, 4861 32, 759

$912, 40215,174, 34714, 880, 6897, 357,1598,183, 8811, 782, 850^2, 832, 760

11

1

1,

425157891891231654239

42.4033.3427.6029.8738.4953.72-37.16

$26, 684, 37339,495, 97334, 579, 79844,926,281142, 702,408187, 696, 79089, 563,115

$33,182,22G44,027,82937,693,04249,663,021152,820, 777210, 880, 27297,328, 516

$6, 547,8564, 531,8563,113,2444,736, 74010,118,36923,183, 4827, 765,401

ALASKA

2062121276369121107

90936736324554

43.6943.8752.7657.1446.3837.1950.47

$2,833, 0216, 432, 22010, 553, 6725, 208, 7139, 872,8672,606, 5135, 332,181

;8,1185, 434, 6769,859,4164, 709,199

2, 376, 7555,098,074

$744,903997, 554694", 256499, 514524,184229, 758234,107

$14,63645, 56249,11741, 39843, 30315, 27413, 010

$204, 298153, 70126, 46125, 0857,112

1 26. 116

$14, 636249, 860202,81867, 85968, 38822,38639,126

1161196027377653

56.3156.1347.2442.8653.6262.8149.53

$2, 596,1131, 003,150955, 943300, 276

1,014, 3542,634, 2052,100,37

$2,928,058|1, 202, 695!1,098.690:400, 931!

1,114, 629;3,033, 6092, 292,064

$331,945199, 545142, 747100, 655100, 275399, 404191, 686

i On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December31, 1921, butprior to July 1, 1922.

Page 147: Statistics of Income 1922 - Internal Revenue Service

TABLE 12.—Corporation returns, by years—State tables—ContinuedARIZONA

Year

Totalnum-ber ofcor-

pora-tions

Corporations reporting net income

Num-berre-

port-ingnetin-

come

Percentre-

port-ingnetin-

come

Grossincome Deductions Net income Income

taxWar profitsand excessprofits tax

Total tax

Corporations reporting no net income

Num-berre-

port-ingnonetin-

come

Percentre-

port-ingnonetin-

come

Grossincome Deduction Deficit

>

aow

1916.1917.1918.1919.1920.1921.1922.

1,3901,4601,1011,5141,5311,5721,575

540 38.85681 46.64417 37.876271 40.35542| 35.40376| 23.92486i 30.86

$81, 581, 266153, 753, 716102, 670, 295104, 581,12293,819,60339, 267, 010!61, 509, 719

$50,657,007121,945,28890,957, 83294,652,42687,131, 71836, 533,13757,621, 250

$30, 924, 25931, 808, 42811,712,463

2, 733, 873

$619,1811, 486, 795

936, 270774, 548504,953205,329378, 415

$5,112,0682, 976, 913

668, 743560, 212166, f,49115,996

$619,1816> 598, 8633, 913, 1831, 443, 2911, 065,165371,878394,411

850779684887

61.1553.3662.1359.6564.60

1,196|1, 0891 69.14

$11,072, 6457,910, 20216,174,45212,134, 03034, 214, 70956,178, 90142,000,843

$22,481,70210,927, 709!18,579, 34516,415,61942,484, 20367,974, 7754-9,825,325

$11, 409,0573,017, 5072,404, 8934, 281, 5898,269,49411,795,8747,824,482

ARKANSAS

19161917.1918.1919.1920.1921.1922.

2,3442,5211,9932,1352,3172,3832,447

1,6441,955.1,6241,7211, 5131,2751,527

70.1477.5581.4980.6165.3053.5062.40,

$73, 232,318233, 567, 265260, 218, 521393, 739, 652291, 992, 602152, 850, 457227, 573,314

$48,440,927209, 567, 272239, 938,980365, 974, S69272-, 287, 967143,364, 964209,133, 626

$24,791,39123,999, 99320, 279, 54127, 764, 78319, 704,6359,485, 49318, 439, 688

$487,130!1,181, 703]1, 550, 783!2, 089, 928;1,487,810695,014

1,922,457

$2, 780, 5364,196, 5923, 702, 4382,103, 079590,931i 26, 598

$487,1303, 962, 2995, 747, 3755, 792, 3663, 590, 8891, 285, 9451,949,055

700 29.86'566 22.45:369 18.5li414 19.39;804 34 70:

1,108 46.50J920 37.60

$12, 697,49513, 286, 97523, 641,112;16,692,13090, 999, 003118, 329, 39868, 082, 645

$14,934, 86214,615,12125, 441, 54319, 068, 65597, 465, 238130,466, 02976, 785, 559

$2,237,3671,328,1461,800,4312,376, 5256,460. 23512,136, 6318, 702,914

CALIFORNIA

1916.1917.1918.1919.192.0.1961.1922.

17,98818., 36915,96414, 716-14,86515,18116, 651

8,6548,9517,8818,2597,8727,3978,742

48.1148.7349.3756.1252,9648.7352.50

$962,254, 6193,563,403,0392, 227,100, 6243,294,089, 5533,227,188v 1882,728,823,8503,603,499,021

$682, 302,0503,241,142,1302,000,328,9712,951,489, 8812,944, 363,1352, 534, 639, 5683, 300,450> 911

$279, 952, 569322, 260, 909226, 771, 653342, 599,672282, 825,053194,184, 282308,048,110

$5,458,10215,877, 92718, 771, 87226, 532, 27522,169,48516,231, 02735,308,443

$42, 506, 34153, 086, 03456, 981, 00237,404, 530|16,296, 2771156,827

$5,458,10258, 384, 26871, 85?, 90683, 513, 27759, 574, 01532,-627, 304^5,465, 270

9,3329,4188,0836,4576,9937,7847,909

51.8951.2750.6343.88:47. 0451. 27|47. 501

$205, 786, 304235, 674, 279311,423,815357,827, 393919,731,688816,108,871737,636, 588

$304,631,427281, 485, 025:356,,397, 842435, 665,151

1,002, 619, 009924,668, 590826,392,369

$98, 845,12345,810, 74644, 974, 02777,837, 75882,887, 321

108, 540, 71988> 755,771

Page 148: Statistics of Income 1922 - Internal Revenue Service

COLORADO

1916.19171918.1919192019211922

7,4797,6187,1706,7046,8126,5596,855

2,9863,5393,2733,1072,9762,3402,720

39.9346.4645.6546.3543.6935.6839.68

$238,993,105673,894,965654,000,372807,999,998870,395,990486,204,976664,017,735

$181,949,887577,133,647579,790,512728,712,201804,361,156452,163,931608,182,655

$57,043,21896, 761,318*74,209,86079,287, 79766,034,83434,041,04555,835,080

$1,115,8544, 743, 9805, 504,9666, 237,0315,135, 5652,716,2625,508, 928

$9,912,11722, 528,85811,353,4707,666, 3013,248, 521138,019

$1,115,85414, 656,09728,033,82417, 590,50112,801,8665,964,7835,546,947

4,4934,0793,8973,5973,8364,2194,135

60.0853.5454.3553.6556.3164.3260.32

$42,771,52248,956,85179,061,007165, 788,176173, 583,367318,578,783178,570,909

$55,812,04461,463,37290,100,277182,616,423191,604,925453,123,239208,318,730

$13,040, 52212,506,52111,039,27016,828, 24718,021, 558134,544,45629,747,821

CONNECTICUT

1916.19171918.1919.192019211922

4,8524,9764,7994,4054,6654,8995,227

3,0963,2633,2493,0122,9662,3692,947

63.8165.5767.7068.3863.5848.3656.38

$834,382,1091,578,754,4961,511,534,7871,553,856,9331,461,129,326

739,116,2501,097,494,718

$645,170,7101,396,898,9511,349,211,4011,378,099,1381,361,135,831

683,810,0831,002,197,149

$189,211,399181, 855,545162,323, 386175, 757, 795

99, 993,49555,306,16795,297,569

$3,713,3847,999,281

12, 028,38313,944,1828,099,3964,669,300

10,459,455

$36,743,41253, 443, 79625,093,62110,265,3332,841,512

1 73, 389

$3,713,38444, 742,69365,472,17939,037,80318,364,7297,510,812

10,532,844

1,7561,7131,5501,3931,6992,5302,280

36.1934.4332.3031.6236.4251.6443.62

$52,446,991104,108,815467,955,823217,982,006498,359,480608,015,533327,687,837

$65,489,719114,122,812478,738,742261,089,505557,586,834675, 599,235351,832,176

$13,042,72810,013,99710,782,91943,107,49959,227,35467,583,70224,144,339

Sm

QXSlDELAWARE

1916.1917.1918.1919.1920.1921.1922.

9601,071688816809918

1,002

616384466401

57.7157.5255.8157.1149.5741.7248.00

$221,569,789810,771,861437,050,491334, 790,234329,059,96181, 777,825253,028,589

$85,298,891682,294,433390,320,419298,110, 694303,832, 53675,721,042230,311,918

$136,270,898128,477,42846,730,07236, 679, 54025,227,4256,056,78322,716,671

$2,894,4255, 891,8783,421,9193,051, 7052,265, 736487,134

2,259,778

$23, 262,73716, 515,8465,537,1521,397, 267456, 701i 19,105

$2,894,42529,154,61519,937,7658, 588, 8573,663,003943,835

2,278.883

406455304350408535521

42.2942.4844.1942.8950.4358.2852.00

$2,238,12,234,6,435,17,887,35,035,91,783,52,895,

$3,537,00420,332,8598,374, 75920,500, 85841,152,812105,310,13664,374,215

$1,298, 6888,097,9091, 939,0022,613,3796,117,02713,526, 70411,569,175

Ogis)

DISTRICT OF COLUMBIA

1916.1917.1918.1919.1920.1921.1922.

1,1301,263719995

1,1531,2581,466

653821552659659716822

57.7965.0076.7766.2357.1656.9256.07

265,653,938177,578,447212,922,598225,380,949220,704,491299,641,639

$201,421,241231,260,378162,477,947183,175,905201,014,37G200,-492, 531269,251,366

$41,460,98134,393, 56015,100, 50029,746,69324,366, 57320,211,96030,390,273

$778,2741,759,6291,260, 7162,380,3411,988,1771,701,1073,179,446

$2,357, 5283, 532,1384,031,1641,688,4921,720, 3991 17,451

$778,2744,117,1574,792,8546, 411, 5053, 676,6693,421, 5063,196, 897

477442167336494542644

42.2135.0023.2333.7742.8443.0843.93

$16,179,42011, 230, 5689,794,57019, 550, 946!56,250,769!80,010,71949,199,153

$18,191,80012,944, 62411,126,85422,484, 79359,886,68191,823,14355,410,795

$2,012,3801, 714,0561,332, 2842,933,8473,635,91211,812,4246,211,642

i On net income earned from July 1,1921, to December 31,1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31,1921, butprior to July 1, 1922.

Page 149: Statistics of Income 1922 - Internal Revenue Service

TABLE 12.—Corporation returns, by years—State tables—Continued

FLOKIDA

Year

1916.-191719181919192019211922

Totalnum-ber ofcor-

pora-tions

2,8692,9913,0232,8453,2293,4723,885

Corporations reporting net income

Num-berre-

port-ingnetin-

come

1,5181,8681,6851,6711,8421,6462,049

Percentre-

port-ingnetin-

come

52.9162.4555.7458.7357.0547.4152.74

Grossincome

$81,477,552195,027,934242, 617, 632271, 609,675297,169,272211,881,821307, 326,183

Deductions

$63,806, 729176,350,430228, 544,193246,324,109274,752,149195, 715,463282,812,398

Net income

$17,670,82318,677,50414,073,43925,285,56622,417,12316,166,35824,513,785

Incometax

$351,040927,450

1,116,1511,967, 6661, 703,2171,245,8972,598,880

War profitsand excessprofits tax

$1,473,6191,889,3242,347,3082,215,839

980,5221 19,656

Total tax

$351,0402,401,0693,005,4754,314,9743,919,0562,226,4192,618,536

Corporations reporting no net income

Num-berre-

port-ingnonetin-

come

1,3511,1231,3381,1741,3871,8261,836

Percentre-

port-ingnonetin-

come

47.0937.5544.2641.2742. 9552.5947.26

Grossincome

$19,142,66631,608,32234,744, 74552,270,145

111, 880,974126,633,88780,033,094

Deduction

$23,491,83837,096,96040,173,21563,604,681

120,093,378142,700,73792, 950,100

Deficit

$4,349,1725,488,6385,428,470

11,334,5368,212,404

16,066,85012,917,006

GEORGIA

19161917.1918.1919.1920.1921.1922.

4,7584,9564,3844,4204,5004,5474,745

3,4244,0093,4583,4872,8272,0672,715

71.9680.8978,8878.8962.8245. 4657.22

$251,095,946746,428,340875,848,992958,377,060862,291,616412,283, 727622, 586,434

$194,587,307673,277,614803,706,316874,906,304800,573,164381,247,113565,811,798

$56, 508,63973,150,72672,142,67683,470,75661,718,45231,036,61456,774,636

$1,082,1903,486,1775,028,9666,495, 5954,748,9742, 618,9905,964,986

$8,826, 79023, 949,07814,856, 6618,755,3641,790, 6831 239,080

$1,082,19012,312,96728,978,04421,352,25613, 504,3384,409,6736, 204,066

1

1,

334947926933673

2,4802, 030

28.0419.1121.1221.1137.1854.5442.78

$29, 501,34261,898,474105,265,82262,827,382295,237,068314,385,441173,471,321

$34,977,38967,594,447111,618,27568,915,504316,192,673353,659,414191,081,312

$5,476,0475,695,9736,352,4536,088,122

20,955,60539,273,97317,609,991

HAWAII

1916191719181919192019211922

571617480521534587004

396417337357368315351

69.3567.5870.2168.5268.9153. 6658.11

$101,055,901165, 807, 789125, 980, 474189, 325, 500235, 457,13190, 392, 439115, 624, 696

$55,351, 265127, 804, 922101,956, 665148, 402, 774177,172, 47179, 807, 502

100, 465, 628

$45, 704, 63638, 002, 86724, 023, 80940, 922, 72658, 284, 6fiO10, 584. 93715,159,068

$889, 7511, 402, 4902,083, 0283,096, 5924,242, 650922, 666

1, 750, 200

$9, 978, 5115, 931, 3557, 941,189

14, 986, 095682,811

1782

$889, 75111, 381, 0018,014,383

11,037, 78119, 228, 7451,605,4771,750,982

175200143164166272253

30.6532.4229.7931.4831.0946.3441.89

$4,992,9002, 509, 355

10, 986, 5174, 617,435

18, 593, 55467, 553, 63636, 579, 669

$6, 248, 0442, 864, 936

11, 871, 3656, 065, 435

19, 703, 97676, 247, 67841, 006, 899

$1, 255,144355, 581884,848

1,448,0001,110, 4228, 694, 0424, 427, 230

Page 150: Statistics of Income 1922 - Internal Revenue Service

IDAHO

1916.1917.1918.1919.1920.1921.1922.

54.4457.55.4956. 27!50. 4235.2339.21

$37, 741, 867136,418,190

91, 825, 305139, 493, 420128, 387. 434

49, 405, 23482,167, 739

$26, 924, 633121, 466, 77184.520,111

128; 094, 293118, 603, 52947,176, 02375, 820, 212

$10,817,23414,951,4197,305,194

11,399,1279,783, 9052, 229, 2116,347, 527

$212,526733,739607, 507866, 210740, 061122, 845459, 564

$11

763. 713226', 387884, 225637, 86180, 4641 3,187

$212, 5262, 497, 4521, 833, 8941, 750, 4351,377, 922

203, 309462, 751

1,1,

811805527739878105138

45. 5642.624443.4964

51735877

60.79

$9, 002, 77213, 401, 09010, 352, 79819, 512, 34855,969, 54363, 281,97338,692, 239

$10,936. 899115,355, 242!11,956, 453i22,041, 724161,654, 62773, 591,35344,128,461

$1,934,1271,954,1521, 603, 6552, 529,3765,685, 084

10,309,3805,436, 222

I L L I N O I S

1918.1917.1918.1919.1920.1921.1922.

21. 93122, 38920, 40620, 21421, 12722, 39624,184

13,45114,39912,92013, 79213,41311, 38414, 360

61.3364.31163. 31168.2363.4950.8359.38

3,168, 454, 0417, 676,120, 6128,460,298,9709,437,663, 0589, 334, 087, 2166, 744,818, 6678, 506, 567, 924

$2, 408, 308, 629! $762,145, 4126, 542, 362, 5261 1,133, 783, 7267, 700, 973, 3881 759, 325, 5828, 604, 505, 3888, 656, 906, 942, , ,6, 363, 674, 2147, 835, 809,920

, ,833,157, 670677,180, 274381,144, 453670,758, 004

$15, 014,84553, 593, 28162, 851, 97566, 614, Oil55, 817,88633,106, 44775,149, 656

$165,425, 538215, 810, 261122, 707, 71093, 230, 71228, 202. 131

1 734, 830

$15, 014, 845!219, 018, 819278, 662, 236189, 321, 721149, 048, 59861, 308, 57875, 884, 486

8,4807,9907,4866, 4227,71411,0129,824

38.6735.6936.6931,7736.5149.1740.62

$189,184,120408,337,235408,944, 552

4,179,415,8742,967,631, 3913, 758, 752,1522, 741, 643,824

$217, 780,179!451,077,084J443, 295,049j

4, 265,445,0763,112,951,47714,116, 064, 2052,915, 504,404

$28,596,05942, 739,84934,350,49786,029, 202145,320,086357,312,053173,860, 580 a

oTOINDIANA

1916.19171918.1919.1920.1921.1922.

$459. 263, 546! $357, 512,1781, 453, 704, 767) 1, 315, 381, 9001, 357, 050, 335 1, 242,903, 8591. 578. 739. 5961 1 - 436. 367. 738!1. 728, 056, 078| 1, 599. 891, 865J1, 005, 748, 132 928. 579. 984j1, 394, 319,195 1, 272,155, 257i

$101,751, 368i138,322, 867|114,148, 476!142,371.858!128,164, 213!77,168, 148|

122,163, 938i

$2,001,337!6, 381, 338!8, 569, 0531

10, 732, 348j9, 809, 92416,2nl,211

13, 4G2, 301

$21, 797, 83lj31,922,488122, 683. 354'17, 653, 466;6,213,630!i 316, 123j

$2, 001,28,179,40, 491,33.415,27, 4G3,12, 477.13, 778,

337169541702390850424

2,6652,1702,4992,5613,3904, 4063,800

31.1824.0629.1029.1436.5546. 8937. 84

$47,847, 292106,863, 962119,313, 764156,121, 599463, 026, 255534, 323, 8141345, 739, 206!

$55, 833, 280|116,849,798130, 520,012168,946,885497, 993. 8611601. 321, 503J385, 789, 649!

$7,985,9889,985,836

11, 206,24812, 825, 28634,967, 60666, 997, 68940, 050, 443

oo

IOWA

1916..19171918....1919_.1920. ....ioiilllllZIIIIII1922..

9, 0649, 2888,2577. 7988, 8998, 6438,839

5,8556,4235,8255,3735,4974,4945,343

64.6069.1570.5568.9061.7752. 0060.45

$265, 972, 786837,831,971839, 521, 038

1,102, 603, 896956, 667, 062j656, 579, 966SS2, 251,1431

$208, 362,402759, 982, 658778, 528, 539

1, 030, 794, 547896, 721, 344621, 262, 882833,184,999

$57, (310, 38477,849, 31360, 992,49971, 809, 34959, 945, 71835, 317,08449,066,144

$1,113,9033, 760, 3624, 759, 6935, 259, 7854, 422, 4312, 729, 1114, 731, 282

$8, 756,96611, 340, 8998, 863, 0994, 992,1361,454, 638

1 37,268

$1,113,90312, 517, 32816,100. 59214,122, 8849,414, 5674,183,7494, 768, 550

3,2092,8652,4322,4253,4024.1493,496

35. 4030.8529.4531.1038.2348.0039.55

$42, 266, 43386, 497, 47695, 619, 609

130, 764, 441409, 450, 293421, 721, 046214,474,942

$58, 321, 69690, 555, 842

101, 682, 452142,103, 366435,895,156459, 671, 636236,164,132

$16,4,6,

11,26,

055, 263058, 366062, 843338, 925444, 863950, 590689,190

1 On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31,1921, but prior to July 1, 1922.

Page 151: Statistics of Income 1922 - Internal Revenue Service

TABLE 12.—Corporation returns, by years—State tables—Continued

KANSAS

Year

191619171918.1919192019211922

Totalnum-ber ofcor-

pora-tions

4,4674,6044,4744,5314,6584,7494,956

Corporations reporting net income

Num-berre-

port-ingnetin-

come

3,2993,6803,3533,4363,2022,8523,115

Percentre-

port-ingnetin-

come

73.8579.9374.9475.8368.7460.0562.85

Grossincome

$352, 747, 535803, 041,896722,919,437953,144,030

1, 111. 082, 200791, 541, 272966,054, 682

Deductions

$248, 676,965681, 645, 684641,124,893836, 892, 309

1,006, 481, 468703, 991, 679844,907,875

Net income

$104,070,570121, 396, 212

81, 794, 544116, 251, 721104,600, 73287, 549, 593

121,146,807

Incometax

$2,073,9115,954, 9217, 617,0149, 771,4928,962,1887, 505,059

14,415,182

War profitsand excessprofits tax

$13, 656, 95412, 002, 46911, 216,4227,675, 5827, 596,108

* 30, 815

Total tax

$2, 073, 91119, 611,87519, 619,48320,987,91416,637, 77015,101,16714,445, 997

Corporations reporting no net income

Num-berre-

port-ingnonetin-

come

1,168924

1,1211,0951,4561,8971,841

Percentre-

port-ingnonetin-

come

26.1520.0725.0624.1731.2639.9537.15

Grossincome

$18, 727,10759, 606, 59656, 745, 78380, 387, 217

354, 340, 288375,340,061106,561,617

Deduction

$21,275, 29464,876.83362, 390,17087,716,944

373,460, 386397, 587, 581121,029,947

Deficit

$2, 548,1874, 270,2375,644,3877,329, 727

19,120,09822, 247, 52014, 468,330

KENTUCKY

0 0

8CO

ow

oog

19161917 . .1918...191919201921.1922

5,4055,5804,3074,5714,8044,7576,119

3,4393,8533,1433,0753,0792,6173,315

63.6369.0572.9767.2764. 0955.0164.76

$278, 007,89!652, 268, 82'707, 866, 437639, 458,091832, 738, 581444, 349, 329741, 590, 714

$211,488,773569, 373,083638, 044,885568,869,330757,869, 502412, 471, 737671, 931, 980

$66,519,11982, 895, 74469,821,55270, 588, 76174,869, 07931, 877, 59269, 658, 734

$1,303, 4543,845, 3515, 740, 2795,459, 9325,762, 0902,498, 2527,356,191

$13, 545, 37218, 238, 65719,811,172

11, 203,1492, 273,498

1 19,946

$1, 303,45417, 390, 72323, 978, 93615, 271.10416, 965, 2394, 771, 7507, 376,137

1,1,1,1,1,

966727164496725

2,140l>804

36.3730.9527.0332.7335.9144.9935.24

$22, 524, 65844, 825, 29137, 744,85170, 249,155

152,151,464219,658,706156,855,875

$28, 086,17848, 995, 22541,447,394.76, 695,661

165, 017, 410;253, 965, 378!174, 941, 5331

$5, 561, 5204,169,9343,702, 5436,446, 506

12,865, 94634,306,67218,085,658

L O U I S I A N A

19161917.1918.1919.1920.19211922.

3,7054,0963,6614,0014,3654,4704,987

2, 3803,1132,5572,6902,4412,0532,580

64.2476.0069.8467.2355.9245.9351.73

$211, 202, 896734, 600, 111731, 556, 847950, 986, 340|820, 556, 035479, 873, 646664,010, 505

$158, 569, 7791646, 421,493674, 389. 226862, 029,140753, 264, 396452, 748, 646612, 361,252

88,178,57,167,88, 957,67, 291,27,125,51,649,

$1,047, 7754,178, 4194, 607, 5426,885, 4735,170, 9352,213, 867

$13, 379, 22013,693,33915,900,47710,256,67211, 692, 068J1 99, 904

$1, 047, 77517, 557,63918,300, 88122, 785, 95015, 427, 6073, 905, 9355,483, 592

$23,877,12048,028, 48438,143, 41599, 716, 348

302, 041,114334,891, 801278, 796,994

$29, 807,109;54, 682, 215|43, 538, 399;107, 905, 9771328, 924, 798!375, 023,15li323, 540, 527J

$5, 929, 9896, 653, 7315, 394, 9848,189, 629

40,131, 35044, 743, 533

Page 152: Statistics of Income 1922 - Internal Revenue Service

MAINE

1916..19171918. _1919192019211922

3,0843,3112,46$2,8412,8302,9943,219

$167, 998, 563;402,801, 390284,018, 735489,053,461640, 634, 952352, 668, 49S433,031,561

$129, 685.789346, 976,800258, 767,107440, 295, 200496, 799, 284322,183,143392,861,367

$38, 312,77455,824, 59025, 251,62848, 758, 26143,835, 66830,485, 34940,170,194

$744, 7732, 756, 9692, 06'3, 4453, 833, 0863, 529, 9592, 552, 3454, 540,313

$5, 325, 5575,934, 284g, 991, 6715, 278, 8152, 549, 674i 215,047

$744, 7738, 082, 5267, 997, 729-10, 824, 7578, 808. 7745,102, 019>4,755,360

1,

1,1,

135921973933093399

1,364

36.8027.82S9.4132.8438.6246.7342.38

$26, 27», 02622, 297, 89731, 452, 60336, 377, 598100, 927, 621177, 443, 735|153,054, 220

$30, 206,459j25, 773, 511|37,942,623!43, 525,673]109, 309, 788]211, 930, 901164, 229,727!

$3,936.4333,475,6146, 490, 0207,148,0758, 382,167

34, 487,16611,175, 507

MARYLAND

19161917.1918.191919-2019211922

4,0394,2503,4983,8854,6624,2464,599

2,5842,8972,5292,6473,012,2,0732,520

63.9868.1672.2968.1364.6148.8254.79

$443, 382,103949, 855, 393929, 339, 590904,191,353941, 296,390722, 857, 528821,053,430

$356,098,100839, 963,810844, 577,898810,223,989864,394,371660, 066,330755,286, 550

$87, 284,003109,891, 58384,761, 69293,967,36476,902,01962, 791,19865, 766,880

$1, 658, i5, 326, 2496, 825, 2107,470,1286,414, 0145,638,1097, 288, 677

$1-3, 373, 54423, 291, 20714, 779,3537, 465, 4732,457,2111 66, 693

$1. 658, 03618, 699, 79330,116,41722, 249, 48113, 879, 4878, 095, 3207, 355, 370

1,455! 36.021,353 31.84.969! 27.71

1,238: 31.871,650! 35.392,173; 51.182,079 45.21

$25, 604,14059, 272,09966, 213, 09779,402,434253, 929,061296,177,658193,207,911

$30,268,15367,167, 55071,088,61488, 053, 285276, 694, 572333,938,370216,338,749

$4, 664,0137,895,4514,875, 5178, 650,851

22, 765, 51137,760,71223,130,838

Ia02QCO

Soo

MASSACHUSETTS

1917.1918 .

13, 273 8,35013, 799 9, 84912, 622J 8, 501

62.91

1919. . . 13,286 8,894 66=94!1930.. . 14,150] 8,142 57. 54j1921. 14,8371 7,199 48.521922 15,867 8,922 56.23

$1, 772, 712, 3085,023,176,4795,871,704,0855,826. 613,8194, 874, 334,6653, 463,117, 2345, 328, 314, 675

$1,305,208,6464,191,441,1555, 256,807,8525,172,057,1054,471, 807,1543,185,306, 6884, 913,083, 948

$467, 503, 662831,735, 324614,896, 233654, 556, 714402,527,511277,810, 546415. 230. 727

$8,927, 59440,442, 86544, 594, 53051,101,03032, 660, 52924, 464, 73247. 017, 579

$96, 781, 840229, 493, 756117, 830, 26655,186, 54422, 474, 481

i 795, 997

$8,927, 594137, 224, 705274, 088, 286168, 931, 29687,847, 07346, 939-, 21347,813, 576

4,9233,9504,1214,3926,0087,6386,945

37.0928. 6332.6533.0642.4651.4843.77

$153,325,377,495,

2,164,1, 621,1,013,

413,973363, 706740, 551

$181, 500,351, 903,445, 383,

981, 643J 557, 847,242,3121 2,363,383,932,6931 1,872,422,300,705] 1,166,997,

$28,086,37326, 540, 03567,643, 42261,866, 252

199,140,818250,489,947153, 696, 505

MICHIGAN

1916.1917.19181919192019211922

9,8239,9939,0219,62610, 87211, 42611,853

6,3627,1625,9516,6376,7045,2096,571

64.7771.6765.9768.9561.6645.5955.44

$1,180, 450, 5262,979, 253, 2763,055,263,8413,832,177, 88$3, 645, 251, 2362, 345, 423,6143,091,035,274

$805,196,7822, 671, 503, 3842, 716, 534,8203, 31.4, 403,1993,243,206,8512,094,119,1982,643,809,754

$375,253, 744307, 749, 892338,729, 021517,774, 681402,047,385251,304, 416447,225, 520

$7, 362, 94514, 575, 90524,842, 97738, 506, 22232,182,83719,037, 62348,887, 019

$46, 392, 602118, 332, 316121,060, 45570, 437,94842,811,466* 1,183, 727

$7, 362, 94560, 968, 508143,175, 293159, 566, 677102, 620,78561,849,08950,070, 746

3,4612,8313,0702,9894,1686,2175,282

35.2328.3334.0331.0538.3454.4144.56

$84,176,870182, 288,812181,480,106159, 533,186757,220, 766

1, 219, 593,453533,851,774

$97,969, 398j213, 693,864199,972,642176,489,390806,756,132

1,400,088, 545610,177,991

$13,792, 52831,405,05218,492, 53616,956, 20449, 535, 366180,495,09276,326, 217

* On net income earned from July 1, 1921, to December 31,1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31,1921, but prior to July 1,1922.

CD

Page 153: Statistics of Income 1922 - Internal Revenue Service

TABLE 12.—Corporation returns, by years—State tables—ContinuedMINNESOTA

OrO

Year

Totalnum-ber ofcor-

pora-tions

Corporations reporting net income

Num-1 Perber j centre- | re-

port- j port-ing ' *--netin-

come

mgnetin-

come

Grossincome Deductions Net income Income

tax

War profitsand excessprofits tax

Total tax

Corporations reporting no net income

Num-berre-

port-ingnonetin-

come

Percentre-

port-ingnonetin-

come

Grossincome Deduction Deficit

TJ1

§

oo

19161917.1918.1919.192019211922.

9,2769,4868,5768,5889,3159,17710, 269

5,916 63.787,235 76.275,7875,9465,8214,7105,547

67.4869.2462.4951.3254.02

$746,083,8122,216, 876,1971,878, 316, 7082, 053, 409, 0312,233,521,5061,305, 870, 6521, 766,095, 70S

$540, 398, 4831,943, 428, 5301,740,215,4481, 862, 975, 6722, 085, 047, 5351, 244, 25S, 9761, 669, 213,873

$205, 685, 329273,447,667138,101,260190,433, 359148,473, 97161,611,67696,881,835

$4, 053, 24313,014, 90212,384, 01515,633, 73110,725, 6535,019, 70610, 932, 758

23,161,60819,691,57212, 612, 8363,457, 0441164,633

$4, 053, 24348,898, 27035, 545,62335,325, 30323,338,4898, 476, 75011,097, 391

3,3602,2512,7892,6423,4944,4674,722

36.2223,7332.5230.7637.5148.6845.98

$52, 271, 961150, 251, 711102, 080,35199,093,959

472, 701,059779,803,329637,419, 520

$64,481,856169,113,049112,249,197110, 578,948497,477,966848,513, 226676,097,976

$12, 209,89518,861, 33810,168,84611,484,98924,776,90768,709,89738,678,456

MISSISSIPPI

1916.1917.1918.1919.1920.19211922

1,6531,8111,1321,4361,5731,5481,678

1,1481,431872

1,1771,015819

1,170

69.4579.0277.0381.9664.5352.9169.73

$48,355,712J183,632, 659j133,113,464214, 347,116i207, 688, 946 j

95, 826, 313|176,232, 3981

$36, 972, 856169, 918, 500121, 869, 413195, 644, 549190,314,891

90, f>39, 058163, 209, 043

$11,382,85614, 814,15911, 244, 05118, 702, 56717, 374, 0555,187, 25513, 023, 355

$222, 380743, 089887, 277

1,396,1541,350,204369, 659

1,129, 012

$1,184, 3682, 293, 0642,369, 0061,930,725246, 98417,711

$222,3801, 927, 4573,180, 3413,765,1603,280, 929616,643

1,136,723

505 30. 5380; 20. 98260 22. 97259 18.04558i 35.47729| 47.09508; 30.27

$11,018, 62416,105, 50918, 596, 34416, 710, 42986,484,73378,358,02237,137,779

$12, 733, 62317, 502, 86820, 290, 77817, 987, 9.8494,071,00687,742,22840,828, 505

$1,714,9991,397,3591,694,4341,277, 5557,586,2739,384,2063,690,726

MISSOURI

1916.1917.1918.1919.lfJ20.1921.1922

14,20214,84013,33212, 76413, 42813, 73514,190

8,9019,3048, 2948,7408,4317,3388, 445

62.4162.7062.2168.4762.7953.4359.51

$971,129. 3313, 058, 664, 5233,087,626, 9833,446,312,0723,365,58$, 3132, 276, 260, 6733, 091, 617,123

$748, 488, 72912, 754, 845, 249i2, 828, 707, 581!3,159, 804,842,3,139, 282,813;2,146,880,22112, 887, 657, 7741

$222, 630, 602i302, 119, 274)

$4, 347, 71714,461, 262

258, 919, 402| 18, 986, 868286, 507, 230! 22, 09S, 19022G, 302, 500! 17,770, 432129,380,452i208, 959, 349!

10,817, 65422,655, 905

$42, 990, 74984, 412, 91148, 833, 07030, 379, 4428,806,1731471,342

$4. 347, 71757, 452, 011183, 399, 77970, 928, 26048,149, 87419, 623, 82723,127, 247

5, 3615,5365, 0384,0244, 9976,3975,745

37. 5937.3037. 7931.53,37. 214JB. 5740.4&

$117, 530, 228!186, 291, 251209,591, 4342-19, 719, 520814, 725, 610

1, 029,103, 368532, 342, 992

$136,530, 200204,848,66023Q, 125,289245,881,772866,275,232

1,119,302, 987591,894,983

$18, 999, 97218, 557, 40920, 533,85526,162,25251, 549, 62290,199,61959, 551,941

Page 154: Statistics of Income 1922 - Internal Revenue Service

MONTANA

1916191719181919192019211922

3,6133,7743,8043,3373,5713,7823,922

2,0192,4302,3591,7701,5861,1831,435

55. 8864.3962.0153.0444.4131.2836.59

$107, 727, 076235, 705. 796312, 680,643189,172, 306160, 983, 04988,670,129124, 650,846

|$74,146, 767'204, 403,129283,859, 392174,304, 332149,451, 32682,565,728115, 581,431

$33, 580, 30931, 308, 66728,821, 25114, 867, 97411, 531, 7236,104,4019,069,415

$663, 3321, 535,4902, 525,0851,123,195886, 056457,660881,1 "

$2, 355, 8262, 938, 745633,625377, 915110, 06818,818

$663, 3323,891, 3165, 463, 8301, 756,8201,243,971

567, 728890, 678

1,5941,3441, 4451,5671,9852,5992,487

44.1235.637. 946.9655. S968.7263.41

$10, 635, 36922,230,44850, 398, 75253, 643, 01973,215,438!

63, 515,579

$14,131, 91026? 184,99a54,083, 214159,639,442]86, 454,114!

105,396,61972,627,0

$3, 496, 5414, 954, 5473,684,4625,996,423

13,238,67614,397,838

9, 111, 489

N E B R A S K A

1916.1917.1918.191919201921.1922

4,5614,6844,4644,5104,8735,0925,102

3,3293,8853,3803,5153,1132,4472,933

72.9982.9475.7277.9463.8848.0657.49

$144,812,843551, 995,588616,667,889813, 246,471602,409, 992387, 099,433521, 530,034

$109,069,989505,806,303582, 794, 905768, 086, 408570, 718, 997368,621,111495,363,893

$35, 742,85446,189, 28533, 872, 98445,160,16331, 690, 99518,478,32226,166,141

$701, 4902, 242,1302,635,8393,356,1642, 495, 9111, 473,8602,642,048

$4, 486,4265, 623, 7115, 092, 7412, 718,130

771, 060!387

$701,4906, 728, 5568, 259, 5508,448, 9055, 214,0412,244, 9202, 645, 915

1,232799

1,084995

1,7602,6452,169

27.0117-, 0624.2822.0636. 1251.9442.51

$10,143,25630,670, 21262, 971, 373'57,433,369

274,138,657274, 343,832175,953,406J

$12,330,10933,480,07167,016, 78362,297,550296,109, 793

188, 022,357

$2,186,8532,809,8594,045,4104,864,18121,971,13624,154,66612,068,951 XJl

aaxn

NEVADA

1916.1917.1918.1919.19201921.1922.

h

1,1,1,

939051440958193244268

318 33.87399 37.97206! 46.82285! 29. 75338| 28.33274! 22.03329 25.95

$14, 092, 88337,300,64726, 650,80741,423, 84729, 808, 76620,657, 51325, 260, 095

$10, 314, 57133,495,62324,362,58038, 087,59727,776,68619.325,47023,536,691

$3, 778,3123,805,0242, 288, 2273, 336, 2502, 032,0801, 332, 0431, 723,404

$75,148192,815206,667245,196150,37184, 793150, Oil

$238, 652j232, 308j163,516|

82, 095:141, 841!

$75,148431,467438, 975408, 712232, 466126,634150, Oil

621652234673855970939

66.1362.0353.1870.2571.6777.9774. 05

$7,579, 7625,894,1136,311,2548,611,48816,782, 07318,351,35613,118.684

$9,671,8208, 570, 5688,188,00410,936,42521,663,70222, 646,28016, 785, 209

$2,092, 0582,676, 4551,876, 7502,324, 9374,881.6294,294,9243, 666, 525

M

oog

NEW HAMPSHIRE

1916191719181919192019211922

1,0521,1771,2751,003994

1,Q211,074

748890997727682591689

71.1075.6278.2072.4868.6157.8864.15

$85,002,478151,484,964402, 598,697211,782,100214,581,450141,379,061143,143,906

$70,140,754135,165,918360,375,151186,276,650197,519,600128,666,088[132,360,775;

$14,861,724|16,319,046s

42,223,54625,505,45017,061,85012,712,97310,783,131

$285,939575, 915

3,098,8571,938,1151,332,4731,023,2701,121, f"

$2,423,39714,537,3174,039,0891,975,486602,606117,011

$285,9393,181,31217,636,1745,977,2043,307,9591,625,8761,138,995

28. 90 $10, 504, 791 $11, 888,712287 24.38278 21.80276 27.52312 31.394301 42.12385 35.85

I !

13,146,0539,138,9019,189,11845,528,82183,215,49044, 536,143

14,451,02210,733,34410,106,32448,705,43688,091,04750,940,992

$1,383,9211,304,9691,594,443917,206

3,176,6154,875,5576,404,849

i On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31, 1921,but prior to July 1, 1922.

Page 155: Statistics of Income 1922 - Internal Revenue Service

TABLE 12.—Corporation returns, by years—State tables—ContinuedNEW JERSEY

Year

19161917191819191920 . .19211922

Totalnum-ber ofcor-

pora-tions

9,77710,1128,8079,3929,896

10, 63111,762

Corporations reporting net income

Num-berre-

port-ingnetin-

come

5,7506,2225,5036,0355,8755,5456,892

Percentre-

port-ingnetin-

come

58.8161.5362.4864.2659.3752.1658.60

Grossincome

$1,015,845,7362,123,440, 7532,270, 839,7402,945,523,4693,418,065,4352,220,207,8193,058,162,310

Deductions

$770,138,8251,867,148,6092,079,821,0152,690,953,4543,227,279,8402,065,999,0692,822,900,837

Net income

$245,706,911256,292,144191,018,725254,570,015190,785,595154,208,750235,261,473

Incometax

$4,819,51412,064,68516,469,20619,584,42014,875,30712,797,53326,890,400

War profitsand excessprofits tax

$35,216,00443, 201, 25445, 748,06818,425,81313,137, 268

1260,290

Total tax

$4,819, 51447,280, 68959, 670,46065,332,48833,301,12025,934,80127,150, 690

Corporations reporting no net income

Num-berre-

port-ingnonetin-

come

4,0273,8903.5043,3574,0215,0864,870

Percentre-

port-ingnonetin-

come

41.1938.4737.5235.7440.6347.8441.40

Grossincome

$85,875,061260,604,130287,836,252507,688,469531,960,098765,604,342482,534,881

Deduction

$100,473,717278,178,033329,234,541593,778,908618,167,551855,574,759532,178,900

Deficit

$14,598,65617,573,90341,398,28986,090,43986,207,45389,970,41749,644,019

NEW MEXICO

to

SQHoon

3

Oo1916191719181919192019211922

9791,103

965940797961941

474542558494411392450

48.4249.1457.8252.5551.5740.7947.82

$38,929,15477,131, 58177,236,22257, 550,26449,452,65039,044,12856,515,456

$28,790,95962,538,69370,607,47853,276,63245,466,66836,866,67853,109,920

$15,138,19514, 592,8886,628, 7444, 273,6323,985,9822,177,4503,405,536

$303,499677,816598,115317,342306,396162,787328,121

$2,526,876679,354259,796188,99253,75211,611

$303,4993,204,6921,277,469577,1381495,388i216, 539329, 732

505561407446386569491

51.5850.8642.1847.4548.4359.2152.18

$3,782,1258,998,2149,791,69017,737,09518,251, 61534,907,72017,333,982

$4,886,26111,234, 54412,046,96519,693,26821,699,09139,615,14120,722,838

$1,104,1362,336,3302,255,2751,956,1733,447,4764,707,4213,388,856

NEW YORK

191619171918191919201921.1922

44,63246,14447,53548,49455,49557,59664,862

27,77729,88027,76030,47030,34927,37435,504

62.24:64.7558.4062.8354.6047,5354. 74,

$8,300,137, 67115,974, 590, 51215, 945,819,32718,656,719,06522,086,479,69415,668,883,09418, 557,282,809

$6,025,476,249 $2,274,13,773,437,013,792, 501,16,264,233,20,127,849,14, 532, 519,16,805,091,

,056, 557,001,971,66^,941

:, 661,4222,201,115,7462,153,317,7702,392,486,0641,958,629, 7231,136,363,4391,752,190,868

$44,464,771105,625,319171,758,980196,187,661167,141,669100,847,002199,683, 703

$288,845,332635,547, 519305, 280,094.186,051, 01567,633, 509

*918, 447

$44,464,771394,470,651807,306,499501,467, 755353,192, 684168,480,511200, 602,150

16,85516, 26419, 77518,02425,14630,22229,358

37.7635. 2541.6037.1745.3152.4745.26

$662,271,2481,163,881,3591,751,135,4961,919,255,5895,354,318,2147,430,255,0014,914,756, 563

$801,492,4791,303,348,1731,920,890,2662,112,305,3545,825,586,1128,332,230,8965,456,727,090

$139,221,231139,466,814169,754,770193,049,765471,287,898901,975,895541,970,527

Page 156: Statistics of Income 1922 - Internal Revenue Service

NORTH CAROLINA

1916.1917.1913.1919.1920.1921.1922.

5,0215,1554,2124,3964,8124,9145,714

3,4383,9863,3623,5013,1432,5293,486

68.4777.3279.8279.6465.3151.4761.01

$284,767,644698,770,100879,192,164

1,038, 581,5961,062,447,593688, 791,323940,895,173

$223,884,841607,161,979772,163,987923,900,230960,169,824623, 364, 736841,725,936

$60,882,80391,608,121107,028,177114,681,366102, 277, 76965,426, 58799,169,237

$1,200,1854,124,7256,661,4198,707,0817,985,0415,401, 56511,410,349

$16,228,37344,016,68021,102,83515,985,2117,597,915155,608

$1,200,18520.353,09850.678,09929,809,91623,970,25212,999, "11,465,957

1,5831,169850895

1,6692,3852,228

31.5322.6820.1820.3634.6948.5338.99

$14,830,01024, 218,41928,462,10141,551,748190,420,975216,924,727121,241,530

$18, 766,84727,609,56531,005,50245,214,471205,035,251239,349,459131,027,568

$3,936,8373,391,1462,543,4013,662,72314,614,27622,424,7329, 786,038

NORTH DAKOTA

1916.1917.1918.1919.1920.1921.1922

2,7693,1242,7522,6392,8982,8192,848

2,2202,5592,2172,1351,7471,3621,529

80.1781.9180.5580.9060.2848.3253.68

$35,477,730149,014,213171,981,215156,461,674137,313,04788,743,928119,244,638

$24,813,309139, 218,605162,080,654147,309,645130,445,44384,743,249114,496,417

$10,664,4219,795,6089,900,5619,152,0296,867,6044,000,6794,748,221

$207,064434,318681,512505,850383,888229,265329,460

$1,710,368804,465

347,667108,51918,903

$207,0642,144,6861,485,9771,004,639

731,555337,784338,363

1,1,1,

549565535504151457319

19.8318.0919.4519.1039.7251.6846.32

$4,139, 53013,319,17617,841,97416,911,97169,597,25657,795,313!40, 539,927|

$5,165,88914,402, 57418,725,59918,326,47274,439,04463,289,97845,112,919

$1,026,3591,083,398883,625

1,414,5014,841,7885,494,6654,572,992

3aGO

izjO

ogSi

OHIO

1916.1917.1918.1919.1920.1921.1922

17,66017,61515, 81517,08818,82220, 09121,390

12,25113,54611,39412,19412,3029,55512,495

69.3676.9072.0571.3665. 3647.5658.42

$2, 093, 727, 3996, 247, 325, 2486, 225,443,0576,158, 568, 2886, 288, 735, 9913,079, 639,4954,978,119, 205

$1, 463, 582,4215,310,828,4735, 582,256,9245, 539,310,0925. 728,179,0742,844,171,6464, 558, 944,449

$630,144,978936, 483, 205643,186,133619, 258,196560, 556,917235, 467, 847419,174,756

$12,364,799!.42, 578,494J47,484, 999!48, 737, 520l44,865, 550J19,421,710!43, 969, 875|

$175, 539, 209219,859, 55699,422, 77581,397,00119, 459, 792

1 731, 735

$12,364, 799218,117,703267, 344,555148,160, 295126, 262, 551

38, 881, 50244, 701,6101

5,4094,0694,4214,8946,520

10, 536

30.6323.1027.9528.6434,6452.4441.58

$132,267,179294, 239,846302, 314, 756503, 983,805

1, 468, 065, 4582,195,193,8971,495,990,864

$155,301,837331,020, 581331,122,460545,371,887

1, 593, 049,4482,533,982,1011,640,652,466

$23,034,65836, 780, 73528,807, 70441,388, 082

124,983,990338,788,204144,661,602

OKLAHOMA

47.9952.5851.5955.8153.9941. 3246. 97

$240,799,628602, 833,776488, 641,109593, 992,416839, 249,463280,335,950520,170,257

$128,460,761525,855, 544451, 014, 797552,370, 029782,368, 569262,605,974480,713,7131

$112, 338,86776, 978, 23237,626,31241,622, 38756, 880, 89417,729,97639, 456, 544

$2,196, 3403,679,9082, 917,1993, 018, 7674, 569,!1,329,9743,913,340

$10,796,8177, 407, 3335, 595, 2544, 984,4231,180, 3621 10,913

$2,196, 34014, 476, 72510, 324, 5328, 614, 0219, 554, 2692, 510, 3363, 924, 253

3,7193,4923,0602,6092,5603,2683,049

52.0147.4248.4144.1946.0158. 6853.03

$16, 071, 03854, 361, 998154,108,455|122, 333, 300!289, 631, 316!350, 706, 328235, 087, 086;

$22,198, 01461, 696, 41"186, 082, 509143,670, 579316,245, 924408,371, 817282,091, """

$6,126, 9767, 334, 41911,974, 05421,337,27926,614,60857,665,48947, 004, G12

1 On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31, 1921,but prior to July 1,1922.

CO

Page 157: Statistics of Income 1922 - Internal Revenue Service

TABLE 12.—Corporation returns, by years—State tables—Continued

OREGON

Year

1916.1917.1918.1919.1920.1921.1922.

Totalnum-ber ofcor-

pora-tions

5,0225,3524,3984,2524,5884,8405,134

Corporations reporting net income

Num-berre-

port-ingnetin-

come

2,1082,6422,4212,2602,2361,9482,399

Percentre-

port-ingnetin-

come

41.9849.3655.0553.1548.7440.2546.73

Grossincome

$88,606,622392,174,272609, 778,017552,358,659472, 286, 247286,350, 548407, 527,840

Deductions

$69,874,112357,788,383575,083,694504, 220,151432, 764,431269,319,824379,635,387

Net income Incometax

$18,732,51031, 385,88934,694,32348,138,40839,521,81617,030, 72427,892,453

$357, 6441, 633, 6552, 501, 8483,148, 2732,941,6461,302, 2553,012,115

W a r profitsand excessprofits tax

$4,698,1159, 776, 075

11,827,8095, 561,8841, 066, 433

1 17 , 252

Total tax

$357, 6446,331, 770

12, 277, 92314, 976, 082

8, 503, 5302, 368, 6883,029,367

Corporations reporting no net income

Num-berre-

port-ingnonetin-

come

2,9142,7101,9771,992

Percentre-

port-ingnonetin-

come

Grossincome

58.0250. 6444. 9546. 85

2,352| 51.262,8922,735

59. 75!53. 27l

$47,184,56351,815, 92253,616,292126, 701, 583261,327,802244, 782,121160, 295, 596

Deduction

$60, 662,32960, 219,31361,690,804

137,129,966284,525,639270, 953, 714180,623,271

Deficit

$13,477,7668,403,3918,074, 512

10,428,38323,197,83726,171, 59320,327,675

Hm

a

PENNSYLVANIA

1916.1917.1918.1919.1920.1921.1922.

20,46020,83418,47316,94418, 82719, 80621,354

12, 8913, 54411,99611,10012,0129,66512,256

63. 0465. 0064.9465.5163.8048.8057.39

$3, 914, 308, 2888,860, 256, 5518, 245, 325, 7577,511,000,2209, 501,290, 8505, 603, 662, 6G67,504,812,851

222 $1$2, 791,861,7, 383,784, 9127, 282,063, 0186,608,271,5008,529, 708, 9665,171,862,4606,821,115,353

[,122,447,0661,476,497, 279963,262, 739902,728, 720971,581,884431,800, 206683,697,493

$22,276,54563,582, 45776,232, 92172,770,21176,272, 21636,338,55178,340, 019

$323,313, 222309, 029,821126, 208, 200132,498,63036, 786,1161 616,624

$22, 276, 545387,895,679385,262, 742198,978,411208, 770,846

73,124,667|78, 956,643

7,5617,2906,4775, 8446, 81510, 1419, 098

36.3535.34.36.

9600084920

51.2042.61

$223,858,463399,296,467462, 099, 295606,669,257

1,459,076,7082,261,443,6721,629, 095,823

$279, 582, 508453,344,135506,080,495658,884, 288

1,565,729, 5702,528,085,4471,803,090, 977

$55,724,04554,047,66843,981,20052,215,031106,652,862266,641,775173,995,154

oB

RHODE ISLAND

1916.1917.1918.1919.1920.1921.1922.

2,1332,2711,6171,7481, S372,0282,237

63.4359.0063.2767.3362.3851.4355.88

$238,936, 982581,878, 202658,081,073827,427,430645,783,316482, 554, 277617, 533, 269

$167,062,686505, 224,365579,681,618715, 286,439589,838,866437, 710,694555, 920,0921

$71,874,27676,653,83778,399,455112,140, 99155,944,45044,843, 58361,613,17"

$1,395, 7663,502, 0065,271, 0188,411,3244,558, 48913,793, 3297,193, 593!

$13, 734, 70430,611,74522, 621, 5307, 065,4004,654, 6701 109,656

$1,395, 76617, 236, 71035,882, 76331,032, 85411,623,8898,447, 9997,303, 249!

780931594571691985987

36.5741.0036.7332.6737.6248.5744.12

$11,059, 75233,628, 58233,405,47650,802, 282

299, 582,337215, 930, 001133, 769,996

$1,834, 2332,802,82010,296, 7985,575,31127,689,02734,488,09725,541,260

Page 158: Statistics of Income 1922 - Internal Revenue Service

SOUTH CAROLINA

S

19161917 _19181919...192019211922

3,9154, 0873, 5543, 501)3,874|3, 7604, 0061

2,3902,7712,5492,4542,2191,5672,027

616771

058072

70.095741

2868

50.60

$115, 837,998415,453, 233511, 547, 778533, 227,512468, 912,915221, 680,660354, 862,164

$92, 325, 300j360,891, 589453, 255,2021469,803,872|415, 570, 513i207,193,9951325, 536, 734

$23,512, 69854, 561,63458,292, 57663,423,64053,342,40214,486, 66529,325,430

$445,222** *7AA e c o Oa o c n Ann

I

2, 709, 6533, 729, 4374,711,7483, 745, 3901, ] 70,41612, 955, 984!

$8, 359, 46922, 573, 29913, 039, 38011, 935, 354

746, 9121 63, 211

$445,9,069,

26, 30217,751

222122736128

15,680, 7441,917 3283,019,195

1,1,1,1,1,

525316005047655

2,1931,979

38.9532.2028.2829.9142.7258.3249.40

$12,051,59118, 702, 50721,312,81522,766, 500156,152,264155,186,31180,327, 750!

$18, 490, 57220, 373,32623,127, 53825,159,870170,485, 566173,083,25189, 846,155

$8,438, 9811,670,8191,814, 7232,393,37014,333, 30217,896, 9409, 518,405

SOUTH DAKOTA

1916191719181919192019211922

2,4422,5882,2022,3372,5642,2132,813

1,7442,1721,7321,8871,5711,0621,525

71.4283.9378.6680.7461.2747.9954,21

$29, 681,960142,036, 594168,084, 528186,871,186138,806,16570,492, 593106,889,097

$21, 757,866131,180,237158,380,081174, 790,310131,102,94267,331, 221102,329,391

$7, 924, 09410,856,3579, 704,44712,080,8767, 703, 2233,161,3724,559,706

$155,845541,203668,341755, 398590, 505178, 337312,390

$1,239, 7661,332, 9201,104,146452, 50646,247!82

$155, 845:1,780, 969j2,001,261!1,859, 54411,043,011;

224, 584!313, 282!

698; 28. 581416! 16.07|470! 21.341450i 19.26993! 38.73

l,15l| 52.011,2881 45.79

$4,054, 4137, 776,88213,806,55511,381, 73156,897,44049, 768,97640,879,966

$6, 762, 5668, 506,46914, 656,56112,413, 01261,369, 77154,494, 63544,583,850

$2,708,153729, 587850,006

1,031,2814,472,3314,725, 6593,703,884 en

oUlTENNESSEE

1916.191719181919.19201921.1922.

4,6704,7144,1864,3924,7424,7534,906

2,9613,5652,9843,0932,7882,4283,005

63.4075.6371.2970.4258.7951.0861.25

$230, 748, 919749, 234, 291670,492, 750775, 754, 296760, 724,888502, 514,430!761, 684, 587|

$182,011, 707680,463,314617,027,654706,648,089708,322, 601471, 907,046703, 960,122

$48, 737, 21268, 770, 97753,465,09669,106,20752,402, 28730, 607, 38457, 724,465

$949,6383, 293,2574,054,4165,129, 2123,931,8252,409,2196,094,110

$9, 548, 71415,054,43011, 525, 0497,751,1102, 718, 5041171, 657

$949, 63812, 841, 97119,108, 84616, 654, 26111,682,935!5,127, 7236, 265, 767

1,7091,1491,2021,2991,9542,3251,901

36. 6024.3728. 71129. 58!41. 2l|48. 92i38. 75!

$27,629,696157,948, 86268, 430, 38387, 487, 625293,074, 748287, 488, 347!247,169, 941!

$33,578,99065,951, 51673,626,14094,179,064312,456,095313,887,314269,920,359

$5,949, 2948,002,6545,195, 7576, 691,43919,381, 34726,398,96712, 750,418

3Oog

TEXAS

191619171918.19191920.19211922

8,6939,0398,1988,7098,5719,1859,591

5,8276,9745,7655,9575,1834,7395,497

67. 03 $493,174, 5271, 627, 958, 6681, 535, 207,9471, 735, 819, 0292, 262, 643,179

51.59| 1,168, 609, 03457.311 1, 782,841, 378

77.170.3-,68.4060.47

$369, 592, 692.1,419, 766, 8311,411,084,4661, 607,144, 5062,135,096, 3591,103, 216,8961,688, 781,989

$123, 581, 835208,191, 837124,123,481128, 674, 523127, 546,82065,392,13894,059, 389

$2, 352, 05710,178, 34110,638, OlOi9, 830,138]10, 386,035)5, 297,07010,050,885

$25, 826,05023,821, 57918,942,17912,878,3605,180, 5281 415,338

!$2,352,057! 2,866 32.97J36,004,39134, 459, 58928, 772,31723, 264,39510,477, 59810,466, 223

2,065 22.852,433 29.682,752 31.603,3881 39.534,446' 48.414,094 42.69

$68,884, 266;106, 577, 299!110,745,238275,867,057458, 323, 513

$82,003,312119,182,357!124,710,057334,616, 698513,018,191

904,917, 315i 1,012,473,828523,949,711! 599,3T4,054

$13,119,04612,605,05813,964,81958, 749, 64154,694,678107,556, 51375,424,343

1 On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31, 1921,but prior to July 1 1922.

O l

Page 159: Statistics of Income 1922 - Internal Revenue Service

TABLE 12.—Corporation returns, by years—State tables—ContinuedUTAH

Year

Totalnum-ber ofcor-

pora-tions

Corporations reporting net income

Num-berre-

port-ingnetin-

come

Percentre-

port-ingnetin-

come

Grossincome Deductions Net income Income

taxWar profitsand excessprofits tax

Total tax

Corporations reporting no net income

Num-berre-

port-ingnonetin-

come

Percentre-

port-ingnonetin-

come

Grossincome Deduction* Deficit

1916.191719181919192019211922

3,4813,5452,5422,8723,0943,0863,051

1,6161,8251,1701,4421,4201,1551,349

37.7251.4846.0350.2145.9037.4344.22

$159,867,110281,675,954183.606,851304,848,895243,155, 625155, 591,907205,955, 204

$102,266,290232, 647,737164,436, 614280,856,658227, 642, 529147,021,191189,426,304

$57,600,82049,028,21719,170,23723, 992,23715, 513,0968,570, 716

16, 528,900

$1,145,0352,419, 5671, 511, 3081,865,6861,183,007

665,0381,473,830

$4,930,064j4,636,1512,129,8611,324, 215

354, 863|UOo;

$1,145,0357,349,63116,147, 45913, 995, 547i2, 507, 2221, 019, 9011,473,935

1,8651,7201,3721,4301,6741,9311,702

53.5848.5253.9749.7954.1062.5755.78

$14,013,26038, 535,64038,641,01035,455,02281,153,204134,618,83381,547, 782

$18, 111, 53243,921,35846,825,89140,959,45092,832, 783

155,616,47590,949,200

$4,098,2725,385,7188,184,8815,504,428

11,679,57920,997,6429,401,418

lQUl

Ioo

VERMONT

19161917.1918.1919.1920.1921.1922.

905936736751916932

1,036

609719518561620552682

67.2976.8270.3874.7067.6959.2365.83

$48,112,969114, 273, 705

123, 559,138141, 844,86288, 247, 631115,640, 788

$38,911,618101, 643,59677,385,136111, 078,880130, 576,06981,934,410106,394,843

$9,201,35112, 630,1099,251,16212,480,25811,268,7936,313,2219,245,945

$180,639618,321655,451950,811886, 556527, 639945,631

$1, 582, 2612,909,2561,925,9741,219, 623257, 2901 26, 585

$180,6392,200, 5823, 564,7072,876,7852,106,179784,929972,216

296217218190296380354

32.7123.1829.6225.3032.3140.7734.17

$14,046, 62612,306,06613, 568,19410, 558,01946, 555,18342,431,25828,268,708

$15,263, 51713,833, 22914,750,86011, 521,87348,870,53947,545, 53231,895,639

$1,216,8911, 527,1631,182,666963,854

2,315,3565,114,2743,626,931

VIRGINIA

1916.1917.1918.19191920.1921.1922.

5,9506,0125,0095,0275,2805,2885,643

3,4573,8633,4183,4233,1842,7053,268

58.1064.2568.2468.0960.3051.1557.91

$394,490,076772,007,180945, 712, 725

1,006, 281,3711,052, 264, 799556, 648, 697819, 287,349

$301,007,145635,029,365838,042,051877, 639, 666955, 911, 761502,198,241736, 272,619

$93,482, 931136,977,815107,670, 674128,641, 70596, 353,03854,450, 45683, 014, 730

$1,709,4186,911,4889,493, 96710,654, 0337,8W, 9284,781, 3779,503, 601

$12,036, 89221, 521, 01314, 961, 34210, 351, 8571, 614, 752i 30, 722

$1, 709,41818, 948, 38031,014, 98025, 615, 37518, 210, 7856,396,1299,534,323

2,4932,1491,5911,6042,0962,5832,375

41.9035.7531.7631.9139.7048.8542.09

$30,635, 73642,085,12155,560,88156,548,136

343,099,638285,612,855343,026,382

$36, 730,25447, 966, 29561,892,44067, 778,547376,105,863318,070, 221368,693,300

$6,094,5185,881,1746,331, 55911,230,41133,006, 22532,457,36625,666,918

Page 160: Statistics of Income 1922 - Internal Revenue Service

WASHINGTON

1916.1917.1918.1919.192019211922

9,9089,0439,2879,0599,5989,7019,802

4,0714,9424,3694,7444,5223,5404,327

41.0954.6547.0452.3747.1136.4944.14

$244, 505, 289851,129,494938,988,042

1,180, 531,9571, 038. 852, 497523,402, 473798,490,613

$191, 036, 504766, 828, 902868, 236,834

1,084, 526,662959, 657, 774489,170, 785738, 626, 039

$53,468, 78584, 300, 59270, 751, 20896,005.29579,194, 72334, 231,'59, 864, 574

$1, 054,0324, 068, 5145, 403,3326,987,"""5, 785, 9392, 580, 5456,188,460

$10, 074,80818, 465, f17,198, 3549, 533, 8681, 780, 207

i 6, 697

1, 054, 03214,143, 32223, 869,31324,166,134!15, 319, 8074, 360, 7526,195,157

I5,837{ 58.914, 1011 45. 354,918! 52.964,315; 47.635,076 52.89

63. 5155.86

6,1615,475

$65, 869, 37987, 782, 440129, 409, 422134,525,116309, 880,108437, 588,452282,926, 916

$86, 610, 429100. 692,358148, 632, 034151,306,844348,369, 278488,956,466314,368,693

$20,741,05012, 909,91819, 222,61216,781, 72838, 489,17051,368,01431,441,777

WEST VIRGINIA

19161917.1918.1919.1920.19211922

4,3814,5593,5194,0044,4734,6234,848

2,6683,0082,4102,4482,8672,3832,962

60.9065.9868.4961.1464.1051.5561.10

$238, 566, 260574,811, 518896,044,637625,093,926941, 311,194468, 083, 518599, 224,244

$172,156, 553465, 267, 567737,494,465550,446,964807,007,165425, 381,314527, 456, 471

$66,409, 707109, 543,95176, 642, 27674, 646,962134, 304, 02942, 702, 20471, 767, 773

$1,314,0234, 591, 77811, 244, 4046,165, 72110, 045, 6403, 395,9397,866, 419

$24, 039,92723, 711, 55511, 544,18527, 862, 4253,892,303

i 5,409

$1, 314,02328, 631, 70534,955,95917,709,90637, 908, 0657, 288, 2427,871,828

1, 713! 39.101,551| 34.021,109! 31.511, 556j 38.861,606! 35.902,240! 48.451,886) 38.90

$23,421, 11131, 789, 709119, 134, 97542, 282,44199, 541, 555255, 878, 374193, 535, 854

$27, 569,27736, 690, 462128, 208, 68349.188, 010108, 631,955293, 685, 729207, 382, 045

$4,148,1664,900, 7533,054,1486,905, 5699,090,400

37, 807, 35513,846,191

WISCONSIN

1916.1917.19181919192019211922

11, 63511,92310, 96110.15411,19812,14212, 596

6,8577,4696,8896.8756,9726,0097,127

58.9362.6462.8567.7162.2649.4956.58

$596, 726, 2701,375,123, 2031, 527, 975,4401, 859, 614, 0732,091,835,5141, 076, 943, 6071, 583, 975, 528

$463,963,6931. 225, 205,2311,451, 333,1641, 687,400, 9491,927, 897,4761, 005, 561, 3011, 454,096, 781

$132, 762, 577149,917,972158, 550,172172, 213,124163, 938, 03871, 382, 306129,878, 747

$2, 615, 5797, Oil, 0805, 742,95912, 775, 65912. 259, 0075, 702, 67614,034, 958

$23, 882, 37055,084, 52129, 588. 49226, 128. 3905, 321, 560i 169, 920

$2, 615, 57930, 893, 45060,827, 48042, 364,15138. 387. 39711, 027, 23614, 204, 878

4,7784,4544,0723,2794,2266,1335,469

41.0737.3637.1532.2937.7450. 5143.42

$43, 582, 04189,162, 36195,378, 449108, 269, 386420, 705, 087675, 537, 462397, 283, 377

$53,932,20898,056,98398,432, 597117, 319,196460,169,154756,106,870443,082,491

$10,350,1678,894, 6229,073,7089, 049, 810

39, 464, 06780, 569, 40845, 799,114

WYOMING

1916.1917.191819191920.19211922.

1,2911,3411,3031,6511,7071,6631,661

694 53.76839 62.57581 44.59805) 48.76706| 41.31601J 36.147101 42.75

$28, 645,89971, 527, 23651, 271,11472,486,04571, 844, r""44,468, 65752, 324, 090

$19, 750, 24061, 742,19544, 409, 24164,446, 45566,192,16741, 217,85347, 364,972

$8,895, 6599, 785, 0416,861, 8738, 039. 5905, 652; 6923, 250, 8044,959,118

$170, 818468, 217563, 838608,151395, 207234, 827463, 882

$1, 207,4641,311,180668, 766423,127120, 65111, 842

$170, 8181, 675, 6811,875,0181, 276,917818, 334355, 478465, 724

597! •46. 24502! 37.43722| 55.41846; 51. 24

1,001! 58.1,0621 63.86

95l! 57.25

$2, 368, 3694, 913, 4537,163, 55614, 300, 23631, 613, 36830, 378, 03221,337,960

$3,302, 5926, 322, 2578,831,97017, 402, 78641,179,37939,034, 60127,338, 764

$934, 2231,408,8041, 668,4143,102, 5509, 566, Oil8, 926, 5696,000, 804

1 On net income earned from July 1, 1921, to December 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after December 31, 1921,but prior to July 1, 1922.

Page 161: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes

[Income returned for the calendar year ended Dec. 31, 1922]

ALABAMA

00

Income class

Unde r $1,OCO 'U n d e r $1,000$1,000 to $2,000 i__.$1,000 to $2,000$2,000 to $3,000 i__.$2,000 to $3,000$3,000 to $4,000 i ._ .$3,000 to $4,000$4,000 to $5,000 i _.$4,000 to $5,000$5,000 to $6,000 i__.$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000....$10,000 to $11,000...$11,000 to $12,000...$12,000 to $13,000...$13,000 to $14,000...$14,000 to $15,000...$15,000 to $20,000...$20,000 to $25,000...$25,000 to $30,000...$30,000 to $40,000...$40,000 to $50,000...$50,000 to $60,000...$60,000 to $70,000...$70,000 to $80,000...$80,000 to $90,000...$90,000 to $100,000..$100,000 to $150,000.

Numberof returns

1,76067

6,3209,030

12,8022,8631,9702,844

2442,275

45872580397296202142130956876

21711173622513128544

Net income

$1,132, 69539,434

9,704, 45113,283, 96630,869,418

7,139,0046, 595,1819,902,4441,062, 228

10,136, 551250,776

4,775,3503,750,1912,956,3542,504,6931,909,5271,486,8491,491,2821,184,881

921,2811,102,0793,695,7102,483,6092,000,0122,061,549 I1,112,408

708,939768, 641587,129423, 906371, 543496,392

Prior yearloss

deductionfrom net

income fornet taxable

income

Exemption from normal tax

Personalexemption

13, 236, 538

$1,851

10,736

28,99514,718

39,62827,06713,19019, 547

69,356

17,873, 2489,050,291

40, 953,4044,556,6897,440,7747,042,0681,083,1216,263,857

131,6492,174,7341,455,228

988,404743,342479,600358,900319,367224,286152,700183,612514,400260,500165,900129,90055,90023,20027,00019,40012,40010,40012,400

Dividends

$20, 7764,710

62, 60986,434

195, 58048,169

132, 213164, 209156,231321,965146,418188,063353,849285,636329,006260,986245,148135, 580136,031173,052207,529833,826557,091595, 511694,895333,558188, 954

135,575173,88331, 24396,616

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax.

Capitalnet gain

from saleof assetsheld for

more thantwo years

Normaltax

$2. 830

3571,1637,071

10,3615,979

10,5535,2382,9617,4933,9364,0616,108

32,0826,6251,2791,5021,360

3745,0164,263

63436129

$1, 462

165,91)8

102,331

" 107," M 2

141, 983

$9,09416,091

72251

2,222

97,95984,01580,62174,63364,12350, 72069, 90450,04536,03247,262

154,806114,70888,03793,80152,59237,80430,78732,94318,20220,98730,210

Surtax

Tax oncapital netgain (12$per cent)

$2, 7375,7247,4856,9107,0219,0088,6298,338

12,42059,80469,58482,223

118,13692,40778,721

103, 55492,89979,119 I58,444

135,063

Total tax

$5683,709

931

278

$1,462

"165," 998

"lO2,"331

~I67~5i2

141,983

97,95986,75286,34582,11871,03357,74178,91258,67444,37059,682

214,610184,292170,260212,505148,708116, 534134,372125,84297,32179,431

165,551

c

oo

Page 162: Statistics of Income 1922 - Internal Revenue Service

$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 43, 612 126, 908, 473 225, OSS I 105,943,212 7, 633,938 121,240 I

A R I Z O N A

1, 849, 477 1,038,226 4, 595 2,892, 298

Under $1,0001 _..Under $1,000$l,G00 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 $5,000i_$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000 . ,$6,000 to $7,000$7,000 to $8,000..$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000..$11,000 to $12,000 ._$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000 _ .$25,000 to $30,000$30,0C0 to $40,000$40,000 to $50,000U0.G0G to $fi0,000S 60,000 to $70,000 .$70,000 to $80,000$80,000 to $90,000...

1,64717

3,9374, 0504,6531,707535

1,597639986

3241751103938312327153371110163123

$922, 5039,187

6,192. 4566, 049, 849

11, 059, 6494, 237,1751, 755, 5195, 569, 227

280, 5454,475, 537

29, 6711, 749, 9441,126, 0G9

822, 521327, 394363,138322, 727260, 245337, 307203. 4074^, CM]634,90823^. 4782CU, f'h2:4'.\07"

AH" '2K ?A7

$843

1,533

10, 996

5,9904,206

4,2054,78812, 268

5,068

$3,164, 846

11,423,7664' 118 78414, 324. 8312, 569, 3001, 955, 6343, 713, 052

184, 2222,450, 563

16 643649, 237347, 574189,80062, 46757, 78846, 80032, 69038, 59222,1123,00053, 80015.10014,80026, 3388 000

2,0003,400

$19,880328

89,46521 15259, 08316, 65155, 41665, 017191,229122, 04530 130142, 178137.342117,10634, 997132, 57275, 59931,13171, 01578, 50718 254

299, 72845 850100,63595. 56470 644

62, 766132, 631

$50

97

3, 514

810

3,5095.1242,997299217406

1, 1002,7782 67017,119

272698

1,344238

(2)

259

$30, 177

(2)1 292

77, 702

$353

76 793

65 554

72 028

75, 869

39,15128,91725, 79612 03210, 35210 54831 59214, 5455 535515

20, 62912 0171I,30329, 2143 744

4 5321,349

$8281 628937

1,4241 4961 4622 5991 667526

10 4805 92110 87332, 76610 189

16 45221, 271

$1,886

9409, 713

$353

76 793

65 554

72 028

75 869

39,15129 74527 42412 96911 77612 04413 05417 1447 2021 041

31 10917 93822 17663, 86613, 933

21 22432] 333

'Nontaxable. Specific exemptions exceed net income.

CO

OTil

ao

5

2 Classes grouped to cancel net income and identity of taxpayers.CO

Page 163: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

A ItlZON A—Continued

Income class

$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 overClasses grouped *

Total

Numberof returns

1

20, 079

Net income

Prior yearloss

deductionfrom netncome for

net taxableincome

1

$156, 902

48,459, 738 49,897

Exemption from normal tax

Personalexemption

(2)

$2, 000

45, 497,139

Dividends

(2)

$40,947

2,357,862

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

(2)

$119

43, 610

Capitalnet gain

from saleof assetsheld for

more thantwo years

(>)

$60,175

169, 346

Normaltax

(2)

$3,994

536,362

Surtax

(3)

- -

$9, 241

129, 760

Tax oncapital netgain (12Jper cent)

(2)

$9, 065

20,904

Total tax

$22, 300

687,026

IO

og

ARKANSAS

Under $l,000iUnder $1,000.$1,000 to $2,000 i$1,000 to $2,000. _$2,000 to $3,000!$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

2,19569

5,1145,1868,0242, 5f 91,4412,682

1361,771

$1,365, 47642,920

8,000,8917, 600, 686

19, 267, 7886, 543,9804, 751,0019, 324, 493

595, 7817,928, 020

$4,100, 7326,412

14, 069, 2545,186, 224

25,165, 4034, 255, 9665, 224, 7366, 549,946

556, 6524,749, 619

$30,117

213,34136, 265

248,40872, 236

368,905199,322159, 562225,486 $1, 245

$1, 500

96,127

89,010

104, 074

117, 728

$1,500

96,127

89,010

104, 074

117, 728

Page 164: Statistics of Income 1922 - Internal Revenue Service

$:5 000 to $6 000$5 000 to $6 000$6,000 to $7,000 . . . .$7 000 to $8 000$8,000 to $9,000$9 000 to $10 000$10,000 to $11,000..$11,000 to $12,000$12,000 to $13,000...$13,000 to $14,000 _$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000140,000 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

30769476330253179118987265421987837492513312412

1

$1,500,000 to $2,000,000 |$2,000,000 to $3,009,000 1$3 000 ™)ft tn &t nnn.onn 1$4,000,000 to $5,000,666 . '..$5,000,000 and overClasses grouped 2 .._

Total 32, 072

171,1184, 219, 9313, 076, 8962,462,1932,149, 0221, 704, 0151, 237,5011,127,051897, 325877, 689610, 713

3,411, 7081, 721,472996, 335

1, 672, 2291,120, 048695,875202, 227906,774339,793

8

604,727

95,625, 678

$232

2,066

6,~266~

5,5309,64040,498

5,614

69, 780

111,0591,927, 8521,167, 567766, 290581,026428, 367269,100237, 633173, 200148,40096,000440,491180, 63188, 500113, 42352,80030,6009,60022,0007,700

(2)(2)

(2)

12,200

76,729,383

107, 501290,191270, 860247, 387303, 433159, 043154, 257111, 259110,191122,86194,619835, 580392,958164, 858471,499273,96788,91062,039

245, 73363, 326(2)

(2)

120, 503

6, 244, 617

6, 6414,9804,2692,5569,1923, 8911,1846,1382,451850

6,8635,9682,9994,146469

3,745

(2)(2)

(2)

3,767

71, 354

$109,973208, 966234, 931

400297, 796165, 059(2)(2)

(2)

175,420

1,192,545

81, 72171, 77376,19768, 39961, 86348, 38247, 20138,86338,29626,869151, 67481,86053,29777,20141, 37926,0679,93527,5687,928(2)(2)

(2)

22,845

1, 467, 757

$2, 2604,8596,4066,2865,8686,9156,8118,1776,67555, 05848, 37939, 74497,27176,24144,73628,66695,16031,0110)(*)

(2)

I

i

$6,87326,81630, 912

5037,22520,633(2)(2)

(2)

130, 594

701,117

23,026

145, 535

81, 72174,03381,05674,80568,14954,25054,11645,67446,47333, 544206,732130,23993,041181,345144,436101, 71538,651159,95359,572(2)(2)

(2)

176, 465

2, 314, 409

Io

oo§

1 Nontaxable. Specific exemptions exceed net income ;Classes grouped to conceal net income and identity of taxpayers.

Page 165: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution

CALIFORNIA

income classes—ContinuedCD

to

Income class

Under $1,000 1Under $1,000$1,000 to $2,000 1 . - .$1,000 to $2,000$2,000 to $3,000 i___.$2,000 to $3,000$3,000 to $4,000 i___.$3,000 to $4,000$4,000 to $5,000 i . . . .$4,000 to $5,000$5,000 to $6,000 1__..$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000....$11,000 to $12,000....$12,000 to $13,000....$13,000 to $14,000....$14,000 to $15,000....$15,000 to $20,000....$20,000 to $25,000....$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000....$50,000 to $60,000....$60,000 to $70,000....$70,000 to $80,000....$80,000 to $90,000....$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..$200,000 to $250,000-

Numberof returns Net income

18,049693

50,48584, 752

104,82542,85014, 57237,0822,236

24,607424

10,000 |6,5714,4423,2002,4891,8361,5591,152

989 '821

2,7641,417

9139444642651601126933942810

$11,879, 547403, 749

78, 735, 445126, 538, 792251,330,415106,027, 37748,163, 239

128, 329,1579,786, 864

110,457, 4002, 337, 597

54,883,77642,499, 86633, 238,84327,145,92223, 695,14119, 250, 71717,908, 85614,366,44013,348,07811, 918,87947,605, 00431, 589, 36225,020, 74332, 554, 28020,653, 53014, 502, 38310, 337, 4298, 390, 9395,828, 7083,155, 706

10,841, 7754,754, 2432,147,445

Prior yearloss

deductionfrom net

income fornet taxable

income

$519,816

10, 391

6,505100

2,7242,158

53,8475,803

26,5968,057

34,17344,13219,36857, 92143, 33376,25547,31050,6247,069

138, 747114, 793139, 484

18, 59695,475

212,954

Exemption from normal tax

Personalexemption

10,55270,7586,115

1,163,240

54, 569

$28, 560, 57138, 722

128,440,17985,612,452

308,143, 62662, 739, 36550,639,30086,104, 2836, 543, 816

63, 282,365916,004

23,397,16414, 581, 9159,947,1207,176, 5135,422, 7253, 963,4863,433,1782, 479, 5502,154,6551,734,7435,834,1042,944, 5171, 907,2001,958,632

925,326563,359316,400218.399126,48369,300

170.40048,00015, 400

Dividends

$2,819,27045,128

2,395,197637,652

4,445, 5121,804,4414,898,9772,266, 2994, 586, 7543,899,0452,104, 3442.730,9914, 601,3543,980,0783, 500, 7974, 331, 0443,187,6282,694,3652,751,6482, 528,2772.436,992

10, 892, 3128, 377, 5606, 792, 7149, 744, 6086, 975,3165,358,4573, 709,4853,288, 4452, 316, 517

814, 3194,778,3472,517,028

628,137

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$39,5851,4415,8284,258

9074,8374,088

17,83318,82022, 89914, 64064, 63594,61780,14691, 40159, 84039, 70141, 58542, 08561,16038, 632

129, 681105, 59593,610

113, 215129,10846,43713, 47917, 29721,8953,130

67, 57011, 7804,748

Capitalnet gain

from saleof assetsheld for

more thantwo years

Norma!tax

$12,838

~i,~656,~382

1,673,114

~I,~599,~716'

17751,592

$675, 255858, 575

1,429, 5111,122, 7711,117, 798432, 295325, 958

1,181, 382687,815274,031

1,183,0441,021, 279937, 950873,341828,969713, 502712, 572571,341548,054519,228

2,124,0191,436,6401,168,9761, 495, 233889,029562, 790411, 393292, 755233,245142,395364,879138,81495,206

Surtax

Tax oncapital netgain (12^per cent)

Total tax

$32,75166, 35679, 54987, 69092,804108,611109,135126,447132, 592790,157896,005

1,041, 6731, 938, 9921,650,8391,388, 8141,186,1581,120, 552973,970551, 908

2,308,1871,294,993635,945

$44, 706109,734182,000145, 794143,42856,11740, 745150, 53889,39934, 661

$12, 838

~I,~656,"382

1,673,114

"1,599,716

"I," 751," 592

1,183,0441,054,0301,004, 306952,890916, 659

821,183680,476674,501651,820

2,914,1762,332,6452, 210,6493,478,9312,649,6022,133,6041, 743,3451,556, 7351,263,332735,048

2,823,6041,523,206765,812

Hi

w

33oGO

agfed

Page 166: Statistics of Income 1922 - Internal Revenue Service

$250,000 to $300,000$300,000 to $400,000 -$400,000 to $500,000$500,000 to $750,000,.-.$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000. _.$2 000 000 to $3 000 000$3 000,000 to $4,000,000$4 000 000 to $5 000 000$5 000 000 and over

Classes grouped • . .Total

55212

1

420, 923

1,375,8291, 739, 246870,806(2)(2)

(2)

3, 910, 9931 357,524,521

7,6005,2001,000

(2)(2)

(2)

" "1I" —

3,041, 4G58,800

910,431, 852

756,8311, 465, 653

33, 874(2)(2)

(23

268, 060131, 363, 456

3885,612

98(2)(2)

(2)

i

241, 512, 605

471, 375336, 818443, 071(2)(2)

(2)

2, 719, 30512, 075, 980

25, 2159,88133, 033(2)(2)

(2)

80, 77724,107, 202

261,991556, 230195,154(2)(2)

(2)

58,92242,10256,109(2)(2)

(2)

i

550, 05918,177, 562

339, 9131,494,168

346,128608,213284, 296(2)(2)

(2)

970, 74943, 778,932

CONNECTICUT

BcXfl

Under $1,000 * . . .Under $1,000$1,000 to $2,000 l$1,000 to $2,000 •$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000...$4,000 to $5,000 i_$4,000 to $5,000$5,000 to $6,000! _-$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 I$70,000 to $80,000 — !

1 Nontaxable

5,905393

20,45029,10628, 22210,2053,66410,909

4618,134256

2,4981,6531,125811604479423299256236792486259322181946239

$3,348,703172, 703

30. 918, 60141,779, 54767,036,90425,723,99912, 266, 26438,147, 6562,054,11236,319, 2301,393,08613,595, 57910,691,1718, 379, 8156,875, 3535, 734, 7185,028,8674,865,8463,728,0293,451, 9333,417,80713, 718, 68410,864, 5467,061, 88611,142,9037,997, 6405,096, 4194,008, 9912, 886, 960

$79,367

~~20~268

26, 926

10,454

7,6152,2989,1079,1302,2211,54313,0287,95317,4978,438

28, 52132,982

55,9069,378

32, 55029, 862

$10,345,1354,124

51, 875, 51628,956, 61084,123, 58115, 706, 85112, 608,19126, 787,0791,293, 68021,336,832

450, 5405,800,1173, 583, 3032, 507, 2911, 695, 5181, 256,304951, 368840,018609, 631496, 518449,906

1, 565, 468934, 462516,133619, 596319, 893167,800113,90067,150

$1,706, 23450, 334

1,782, 641591,343

2, 323,163788, 556

1,852, 6841,125, 6731,382, 5061, 696, 9051,289, 9621,446, 7752, 382, 6342,157, 4021, 849,0921,758, 7511, 723,1601, 788, 4981, 369, 5851, 519,0691,426, 6185,435,1634, 693,1243, 269, 8576,345, 2574, 661, 0102,694, 0992,267,8651,893, 879

$20, 3951,9611,9841,1764, 2573,3452,3412,62710, 7605,0306,82623,95633, 56539, 24436, 75716, 48720,58816,37210,7149,42119,70745, 73557, 46131,05777, 79651,00815, 93021, 94320, 569

$4,672

490, 366

370, 522

412, 794

527, 796

$142, 958151, 816231, 543153, 033184, 676

253, 453208.163181, 564171, 536151, 516139, 683140, 350107,416110, 626104.114453, 795375.115250,044305, 630215,359145,866111, 74362,193

$7, 95718, 39620,18321, 34724,19731,21728,10031,96938,004235, 537302,418293,478674,062662,185520,193510,858411,443

$8,87619,42828,94319,13023,086

$4, 672

"490,"366

370, 522

"412," 794

527,796 M

6253, 453216,120199,960191,719172,863163,880171,567135,516142,595142,118689,332677,533543,522

695,002641,731496,722

Specific exemptions exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers.

oo

Page 167: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

CONNECTICUT—Continued

Income class

$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and over -Classes grouped 2 ,

Total

Numberof returns

271340175

1

Net income

2,276,7881,217,8064,870,1522,914,2991,066,164

850,043

(2)

816,939

128,431 401,720,143

Prior yearloss

deductionfrom net

income fornet taxable

income

405,044

Exemption from normal tax

Personalexemption

51,20022,80067, 57724,6173,8007,200

(2)

(2)

4,000

276,163, 709

Dividends

1,230,647863,022

2,660,2852,000,073

566, 042690,859

(2)

218,091

71, 500,858

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

4,9271,269

16,28712,73130,205

192

(2)

20,463

695,086

Capitalnet gain

from saleof assetsheld for

more thantwo years

175,37413,953

757,158203,422207,378

5,960

(2)

301,166

2, 528,437

Normaltax

61,90642,461

112,20055,69124,47411,187

(2)

21,536

5,623,771

Surtax

385,965249,134

1,031,418863,279297,590334,922

(2)

205, 423

7,199,275

Tax oncapital netgain (12^per cent)

21,9221,744

94,64525, 42925,923

745

(2)

37, 645

307,516

Total tax

469,793293,339

1,238,263944,399347,987346,8540)

(2)

264, 604

13,130, 562

COLORADO

Under $1,000 x-Under $1,000—$1,000 to $2,000$1,000 to $2,000$2,000 to $3,000$2,000 to $3,000$3,000 to $4,000$3,000 to $4,000

5,39380

12, 74114,64215,4734,4511,7924,858

$3,188, 90751, 992

19,476, 51621, 005, 64536, 736, 38511,198, 3385,919,039

16,836,787

$8, 837,1157,623

33,007, 20914, 689, 65044, 731, 2057, 058,1006,156, 59911,863, 779

$1,334,4545,341

847,410

753, 903166, 932528,812304,318

$494

341

"3," 124"

"~83T

$1, 566

253, 741

~l597420

"1867808"

$1, 566

253, 741

"159,420

"1867808

Page 168: Statistics of Income 1922 - Internal Revenue Service

$4,000 to $5,000 i._$4 000 to $5 000$5,000 to $6 000 *$5 000 to $6 000$6,000 to $7,000$7 000 to $8 000$8,000 to $9,000 -.$9 000 to $10 000$10,000 to $11,000$11,000 to $12,000-.$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000..-$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000 _$30,000 to $40,000$40 000 to $50,000$50,000 to $60,000...$60,000 to $70,000$70,000 to $80,000...$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$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

2913,351

711,1397355313502701951521218682

248126817549231410611333

2

212

67,463

1,287, 58614,984,819

385,7996,207,2224, 747,6183,961.9462,949, 5672, 561,1002, 041, 6631,739, 5341, 509,4041,156, 7031,184, 2254,291, 7452,833,4432,218, 2072,549,0362,189,0171, 231, 363896,312741,868511,105

1,524, 272502,806660,124

698,851

1,077,308

2, 589,361

926, 794

184, 572, 407

$2, 016137

3,46141, 75216, 74224,0288,1576,9806,5454,752

27, 51142,8369,81624,105

77, 556

296, 394

1,014, 6438,958,891

162, 9242, 725, 2631, 673, 2711, 202, 467810. 256596, 481415, 377328, 712258,198190, 500173, 500535.422253,000159, 543156, 00089, 80540, 80030,40019,80012,800

25,4003,0005,000

5,200

5,600

2,000

6,000

146, 211, 533

406,352521,220361,119455, 398625, 634600, 989534, 866465,137446, 700424, 428333,512275,449264, 819

1, 324, 696947, 049775, 043992, 791

1,173,193538, 529437,669299, 911367, 584

662,415413, 666327, 921

403, 452

125, 956

793, 775

55, 225

19, 388, 488

898640

5,4566,63010, 2625,42218,9822,56018, 7791,1051,6011,69913, 98914, 6118,30666, 7373,1898,1701,5992,1131,423

5,12119,97511,678

1,401

10,811

189

248,136

$31, 654103, 85718, 24880,07369,1835,845

463,325191,455155,869

228, 556

939, 085

2, 629, 573

837, 036

5, 754, 359

220,840

122,356 .109, 330102, 57982, 32581, 26268,10059, 69357, 69243, 09447, 289167, 540113,14091,93191, 04268, 02142, 73827, 79227, 54411,419

28, 038669

12, 847

4,955

1,817

2,386

2, 287.974

$3, 4317,8728,4469,2759,82410, 62711, 77510, 52212,94071, 68779,48790, 881145,938174,536115, 234101,831100,15993, 633

239,57385, 891167,879

178,124

32,930

71, 684

18,317

1,852,496

$1,97813,8402,28112, 2018, 648731

64, 40626, 23519, 484

28, 570

117, 386

328,696

104,629

729,085

220,840

122, 356112. 761110,45190, 77190, 53777,92470, 32069,46753, 61660, 229239, 227192, 627182,812238, 958256, 397160, 253141, 824136. 351105, 783

332, 017112, 795200, 210

211, 649

152,133

400, 380

125, 332

4,869, 555

o

1 Nontaxable. Specific exemptions exceed net income. J Classes grouped to conceal net income and identity of taxpayers.

O i

Page 169: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

DELAWARE

Income class

Under $1,000 »Under $1,000 _$1,000 to $2,000$1,000 to $2,000.$2,000 to $3,000 i.$2,000 to $3,000-$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5.000 _$5,000 to $6,000 i$5,000 to $6,000.$6,000 to $7,000$7,000 to $8,000...$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000 _$11,000 to $12,000..$12,000 to $13,000$13,000 to $14,000..$14,000 to $15,000...$15,000 to $20,000.$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000 -$70,000 to $80,000$80,000 to $90,000$90,000 to $100.000.$100,000 to $150,000$150,000 to $200,000

Numberof returns

14256

8863,8067,2281,261

6651,080

6767725

2772011319166494145282696573642201367437

Net income

$54,72828, 032

1,249,4135, 407, 428

17, 046, 3193,140, 2792,199, 4443, 734,147

293, 2643, 042, 966

138, 0611,511,4751, 293, 542

979, 988773, 009623, 023511,422469, 298563,174376, 910376, 678

1, 621, 6191, 281, 357

974, 2791,493, 744

896, 679709, 307398,065525, 841334,337

' 275,972860, 643

Prior yearloss

deductionfrom net

income fornet taxable

income

$3, 369

537

2,805

1,411

6,641

Exemption from normal tax

Personalexemption

1,

$200,8881,948

1, 844,2023, 822, 601

21, 999,4921, 941, 5122, 330, 2202, 519, 963

188, 656736,331

58, 772645, 540439, 770293, 700208, 500145, 400103, 70091,30698, 60061, 20050,100

185, 700116,800

91, 50084,40037, 60023,00014, 80015, 2007,4004,000

10, 000

Dividends

$3,506,9007, 691

307, 90364, 340

458, 470116,865270, 082224, 201318, 070207, 341139, 687189, 497334,224265, 599182, 609230, 953203, 350211,406148, 773146, 310102, 057839, 703765,169396, 942727, 473490, 814508, 012239, 574414, 810150, 620185, 996

1, 444, 620

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

8,42430065456143

Capitalnet gainfrom saleof assetsheld for

more thantwo years

18, 2421,736

2,394390

2, 5981,217

3f>92,223

4321,694

4021,337

10, 061200

7,0427,2871,0332,3342,306

377236

1,226

2,733

Normaltax

$717

43, 279

$16, 38966

15, 096

3,0972,677

40,462

43, 495

27, 06524, 79821, 06218, 99616, 88113, 72212, 92519, 81210, 70514, 89648, 00641,18133, 33750,11727, 44717, 5618,083

12, 82414,2047,75213,459

SurtaxTax on

capital netgain (12Hper cent)

1,9342,2752,2672,3873,2024,3213,4634, 523

25, 95036, 61239, 60193, 33477, 79575, 56855,96184,39560,42356,467

233,903

$1,0248

1,887

387335

110

Total tax

$717

~60~9ii

"43," 279

"40," 462

"43," 495

27,06525. 68622, 99621, 27119,14816,10916,12724,13314,16819,41973,95677, 79372,938

144,475105, 25095,01664,04497,60874,96264,219

247,472

3H02

Hom

oo

Page 170: Statistics of Income 1922 - Internal Revenue Service

$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000.._$750 000 to $1 000 000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000. _$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2

Total

1

1

(2)

1

17,141

796, 625

53, 981, 068

I (*)

14, 763

(2)

5, 800

39, 378, 601

(J)

(2)

690, 034

14, 490, 095 107, 446

0)

(2)

59, 790

97, 998

(2)

3,183

646, 880

(*)

(2)

(J)

(2)

310, 338 | 7,474

1,175, 607 i 11,225

0)

(2)

320,995

1,833, 712

DISTRICT OF COLUMBIA I2Under $1,000*

Under $1,000$1,000 to $2,000 i..$1,000 to $2,000....$2,000 to $3,000 1..$2,000 to $3,000....$3,000 to $4,000 1.-$3,000 to $4,000....$4,000 to $5,000 i..$4,000 to $5,000....$5,000 to $6,0001..$5,000 to $6,000-_.$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000_...$9,000 to $10,000...$10,000 to $11,000-.$11,000 to $12,000,.$12,000 to $13,000,.$13,000 to $14,000,.$14,000 to $15,000-.$15,000 to $20,000-.$20,000 to $25,000-.$25,000 to $30,000-.$30,000 to $40,000-.$40,000 to $50,000-.$50,000 to $60,000,.$60,000 to $70,000..$70,000 to $80,000..

2,054201

9,13724, 66716, 7056,7861,8666,100280

3,69145

1, 720

'69946534023320713812612738921212615274452319

$1, 466,100 j128, 722 •

14, 039, 32435, 565, 73040,152, 50316, 887, 4916,172, 771

21, 297, 0731, 247, 658

16, 442, 340243, 937

9,419, 4608, 007, 0855, 208, 4883, 941, 5213, 223, 2242,438,6312, 380, 0511, 725, 5761, 706, 2001,839, 1076,746,3114, 710, 4163, 454, 9355, 291. 0713, 335, 3542, 463, 1481,478, 6091, 422, 668

$24, 976

20,153

5,768

4, 9104,326

2,2183,0076,540

10, 9697,50015,862

$2,920, 9875,305

22, 446, 60225,159, 87848, 827, 94111, 268, 3536, 268, 43215, 268, 502

904, 2299, 747, 882

78,6003, 941, 6032, 760,1941, 572, 7141, 011,173751,100473, 892439,100305, 851261, 400268, 850819, 663439, 3652C3, 833323, 901151,15291, 52545,20035,000

$616, 0008,861

282, 959116,185608, 340112, 861495, 920322, 527409, 718257, 632278,177480, 538598.158543', 295545, 593494, 227315,418398, 643371, 961295, 695475, 591

1, 488, 6451, 096, 331720, 009

1, 456, 347941, 926941, 923496, 466307, 603

$6, 619856327

1, 5023,1631,212675

2,5271,8102,5824,1939,57415, 2587, 668

22, 72719, 3847,7905,7126, 3265,0511,474

33, 85113,4468,95010, 3185,02316,00210, 98420,047

$4, 569

412.129

$82, 680111,99671, 59585,83345, 719

230, 295

257,742 I

203, 422199, 237148, 202124, 226111,44395, 65894, 43865, 00571, 68770, 497298,418224, 585174, 661258, 880159, 787101, 03159,12076, 670

$6, 43010, 36311,44911,83311, 43014, 46513, 28215, 87820, 737115, 375131,413144, 208324,145275, 251261, 264171, 927217, 260

$5, 44616, 9898,94910, 7535,716

$4,569 55

412,129

~222~804

230, 295

"257," 742

203, 422205, 667158, 565135, 675123, 276107, 088108, 90378, 28787, 56591, 234413, 793

318,869588, 471452, 027371,244241,800299, 646

h 4

m

ooS

1 Nontaxable. Specific exemptions exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers.

Page 171: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

DISTRICT OF COLUMBIA—Continued

Income class

$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000.$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2 .

Total

Numberof returns

205

218221

11

77, 923

Net income

$1, 693, 340462,000

2, 463, 3411, 378, 330

414,892548, 279

1, 932, 553

231, 328, 739

Prior yearloss

deductionfrom net

income fornet taxable

income

160,930

Exemption from normal tax

Personalexemption

$35,20011,40038, 00012,6001,0002,000

(2)

6,700

156, 959,127

Dividends

$780, 797209,314

1,185, 360389, 704

1,800458,191

1,174, 556

19, 677,271

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$87, 774550

18,38312,226

122,401

(2)(2)

9,488

375,885

Capitalnet gain

from saleof assetsheld for

more thantwo years

$8,120

192, 786165, 258214, 230

247, 705

1, 225, 927

Normaltax

$65,64418,588

101, 33263,02615, 79013, 512

8

40, 212

3,982, 610

Surtax

$312, 54495, 050

613, 589379,46572,051

216,059

757,142

4, 202, 610

Tax oncapital netgain (12^_per cent)

$1,0151

24,09920,65726,779

30,963

151, 367

Total tax

$379, 203113, 639739, 020463,148114, 620229, 571

828, 317

8, 336, 587

FLORIDA

QO

BaOin

3ooK

Under $1,000 KUnder $1,000..$1,000 to $2,000$1,000 to $2,000$2,000 to $3,000$2,000 to $3,000$3,000 to $4,000$3,000 to $4,000

2,458.117

5,8067,253

10, 4653,2102,1023,267

$1,492, 24261, 562

8, 917, 95810, 665, 05625,257,4118, 097, 3396, 993, 079

11,315,378

$37,215

6,614

"'% 668"

31,190

$4,640,8904,619

15, 366,7287, 267, 018

31, 952, 7415, 092, 3837,314,1698,035,131

$407,0046,415

302,87054,057

685, 633116, 247679, 909183, 296

$3,928187

4,56386 I _____357 I328 !

2,9912,758 |

$2, 085

134, 423

"Ile'oii""l24,~6§d"

$2,085

134,423

~Il6,~04i

"l24,"030

Page 172: Statistics of Income 1922 - Internal Revenue Service

$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 *$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000-$8,000 to $9,000...$9,000 to $10,000..$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000.$13,000 to $14,000.$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000.$30,000 to $40,000.$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000.$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$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.$2,000,000to $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.

3662,256

481,094

73246635425519517312711672

208145866332201312

41, 531

1.600, 44810,171,007

266,3035,971, 4284, 730, 3243,494, 5212,974, 7292, 415, 6142,047, 0961,987,3331, 589, 6701, 565,3791,045,3853.601, 4743,232,0012,325, 7342,130,7391. 417,6391,083, 266

841,821912,614516,919191, 240735,991(2)673, 031

1, 725,289

132,047,020

22,62812

35,1581,1777,313

1,2332,6562,922

17,92214,62710,86013, 47619, 51113, 872

12, 894

"657678

'~70,~462

1,725, 289

389,428

1,212,0356, 086,465113,100

2,698,0871,735,4671, 088, 958863, 535609, 359447, 000385, 791295,809272,100161, 600486, 543325,800187,100143, 55866,10047,00024,40019,4009,8004,40010,600(2)5,800

5,400

646,442311, 900200, 228357, 591425,296480,981406, 699373, 989323,120375, 549377, 682220, 735230, 539790, 516688,145766,358779,298630,110565, 270429,437684, 734237,927

293,546(s)569, 508

1,283,001

1,332 f1,522831

6,47511,69910, 09012,09914,1088,09016,6903,5512,7037,31216, 48729,1072,4779,8455,9226,1641,0342,7839,335

150,882

()3,189

7,C

96,978,886 14,884, 032 205, 242 962,971 2,011,445

$7, 54694, 75149,3394,033

135,35469,95492, 878109,075(2)20,328

118, 839110, 97394, 03488, 77479, 00472, 98575, 76261,91367,41741, 503156, 648148, 24699, 47690, 73648,12132,29324,31417, 54915,4752,00325,073(2)

929

379, 713 11,914

$3, 4047,1558,8028,9319,84912,25412, 05114,14311, 42860, 29689,14191, 871124, 698110, 863110,049110,618116,19776,4241,156

157,019(2)204, 770

586,082

1,927,201

$47211,8446,924

50416, 9198,74412,16713,634(*)2,541

()

47,464

121,213

150, 882

118, 839114, 377101,18997, 57687, 93582,834

73,96481,56052,931216,944237,387191,347215,906170,828149,266135,436150,665100, 64315,326195,726(2)208, 240

(*)(2)

645, 460

4,059,859

I13ooS

1 Nontaxable. Specific exemptions exceed net income. * Classes grouped to conceal net income and identity of taxpayers.

CD

Page 173: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

GEORGIA

Income class Numberof returns Net income

Prior yearloss

deductionfrom net

income fornet taxable

income

Exemption from normal tax

Personalexemption Dividends

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax.

Capitalnet gainfrom saleof assetsheld for

more thantwo years

Normaltax Surtax

Tax oncapital netgain (12y2per cent)

Total tax

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$8,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 *$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000—.$11,000 to $12,000—.$12,000 to $13,000,...$13,000 to $14,000...$14,000 to $15,000....$15,000 to $20,000—$20,000 to $25,000—.$25,000 to $30,000...$30,000 to $40,000....$40,000 to $50,000....$50,000 to $60,000...$60,000 to $70,000—.$70,000 to $80,000....$80,000 to $90,000....$90,000 to $100,000..$100,000 to $150,000..$160,000 to $200,000-

4,273153

10,37612,06320,6385,2083,2225,599321

3,06093

1,43683551334331022417913610893317168108843930265

no593

$2,121,376109, 787

16,216,94917, 552,16649,151,54913,151, 74710,700,72219,395,2681,404,881

13,757,054501,250

7,863, 7975,403, 5563,820,4012,899,1082,935,2712,345, 2762,051,0511,697,6511,461, 5991,348,2295,460,4443,705,4202,933,0632,859, 2221,762,0351,640,3361,683,901

379,479843,096467,109

1,028, 393(2)

$762

1,203

3,3704,00110,1474,5701,411

50,20229,626

$8,404, 27311,106

27,811,03212,160, 81464,632,2558,169,86811,804, 63913,687, 9611,053, 5698,298, 851315,215

3,576,4882,039,5251,253,900818,191718,700545,840403,200302,200257,600220,200733, 500382, 713237,300189,60088,40064,70053,40010,20021,00011,60020,600(2)

$283,7109,565

167,223123,267661,074199,203631, 227391, 709426,159(108, 590314,943622,286530, 269440, 596475,356378.701449,336389,260346,381314,024348,052

1,317, 9981, 234, 629940,951

1,371,810541, 695

473,460220, 111392, 564136, 577385,3040)

$10,61614, 01121,9865,5814,10512,0382,5277,0531,930939

6,3265,38441,7772,2844,278475

2,084213

$1,00659, 50290, 83073,31512,838124,37867,520

105, 359(2)

$3,401

"210,258'

192, 602

211,044

195,368

147, 233121, 38497,81782,058102,32778,92674,21164, 44456,11749, 404225,444145,491121,138107,58379,15077,43687,14511,48327,96416, 94641,572(J)

$3,9917,5978,37711,15310,98812,74613,03013,67114,89291,23999,684119,071169,075147,321166,507210,48358,194126,01479,308225,490(2)

7,43811,3559,1651,60415,5488,44014,965

$3,401

*2l6,~258

"l92,"602

"211,"044

"i§5,"§68

147,233125,375105,41490,435113,48089,91486,95777,47469,78864,296

316, 683245,175240,209276,721233,909255,298306,79371,281169,526104,694282,0270)

Page 174: Statistics of Income 1922 - Internal Revenue Service

$200,000 to $250,000$250,000 to $300,000...$380,000 to $400,000$400,000 to $500 000

i-i $500,000 to $750,000C $750,000 to $1,000,000O 81,000,000 to $1,500,000CO $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 $5,000,000SJ. $5,000,000 and over| Classes grouped 2

j Total

1

69, 988

« ! -:

1

781,345

199,432, 531 105, 292

(J)

9,000

168,307, 440

(2)

404, 486

16, 038, 692

(2)

I

143, 607

26, 720

5G1, 468

(2)

26, 652

2, 654, 598

(2)

242, 422

1, 831, 253

(2)

3,340

71,918

(2)

:;:

_

272,414

4,557, 769

HA WAII

U n d e r $ 1 , 0 0 0 1 . . . .Under $1,000$1,000 to $2 ,000 i . .$1,000 to $2,000.. . .$2,000 to $3,000 i . .$2,000 to $3,000... .$3,000 to $4,0001. .$3,000 to $4,000... .$4,000 to $5,0001. .$4,000 to $5,000... .$5,000 to $6,0001. .$5,000 to $6,000... .$6,000 to $7,000... .$7,000 to $8,000.. . .$8,000 to $9,000.. . .$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..$40,000 to $50,000..$50,000 to $60,000..$60,000 to $70,000..

55131

2, 5132,1512,132952496

1,027536472125518311478513742193030622919301649

$346,13417,127

3, 788,3193, 231, 7705,149, 0172,348, 2301, 650, 9233, 568, 512234,160

2,892, 959112, 792

1,398, 8471,189, 793850, 357657, 615482,095389,444481,078235, 763406, 621433,357

1, 072, 359665,166523, 326

1, 026, 705673, 760219, 990571, 980

$1,078, 5012,878

7,842. 3332,193, 6887, 327,1781, 310, 5921, 891, 2062, 570. 711222, 616

1, 782, 92355, 074

618. 665453,102270,184162, 408114, COO88,000102, 51940, 73369,80069, 000131, 30057, 70040,40055, 52328,40010,40015,400

I$45,1562,54570, 57322,463115, 40045, 71599,48257, 9S340, 87798, 579104, 555116, 468209, 579200, 773287, 795122, 892133,139161, 78185, 021141, 450201, 749620,882259,136288, 719623,917467, 240175, 726439, 610

$33324

52

1, 6781, 335

11, 6234,213

225170

1,026294856169

21,03614, 7282,2393,3615,140

72259

"40,"798" 11!

38, 237

40, 596

$10,11715, 975

51, 678

26, 63624, 51417, 74812,80713, 72511,19612, 9877,58513, 50911,00329, 81522,36713, 94128, 23212, 8672,9418,255

$9511,6642,0101.7621, 8692, 9141,7533,7984,73317, 72719, 96621, 95560, 87055,48824, 66165, 583

$6331,997

6,460

40, 798

39,914

38, 237

40, 596

26, 63625, 46519, 41214,81715,48713,06515,9019,33817,30715, 73647, 54242, 33335, 89689, 73570, 35227, 602

I

to

O

3aoS

1 Nontaxable. Specific exemptions exceed net income. * Classes grouped to conceal net income and identity of taxpayers.

Page 175: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

HAWAII—ContinuedfcO

Income class

$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000250.000 to $300,000$300,00 to $400,00$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>Q00$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,008,000 and overClasses grouped !

Total .

Numberof returns

3

3432

1

11, 597

Net income

$221,511

282,994448, 240627, 710<*>

(2)

1, 024,040

37,122, 606

Prior yearloss

deductionfrom net

income fornet taxable

income

(3)

Exemption from normal tax

Personalexemption

$8,583

5,0007,0003,000

0)

(2)

6,200

28, 635, §17

Dividends

$131,657

253,101282,120431, 662(2)

(2)

4,361

6,342,146

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$86

660545879

71,125

Capitalnet gain

from saleof assetsheld for

more thantwo years

3,0789

0)

(2)

692,328

774,195

Normal

$6,014

2,23511, 79912,587(3)

(2)

25,471

488,258

Surtax

$35,253

59,581111,520177,453(s)

0)

131,4-85

802,996

Tax oncapital netgain (12Hper cent)

3851

(')

(2)

86, 668

96,144

Total tax

$41,267

61,816123, 704190,041(»)

0)

243, 624

1,387,398

aw

aow

3oo

IDAHO

Under $1,000 »._Under $1,000 _ _. . ._$1,000 to $2,000 L$1,000 to $2,000$2,000 to $3,000 L _$2,000 to $3,000$3,000 to $4,000 i__

2,4802

5,1674,3506,1991,483

834

$1, 763, 5061,069

8,031, 5216,374,819

14,711,0813,673,0212, 762,123

$8,072

7,783

$4,165, S12

14,674, 7974,404,026

19,466, 9312,208,9073,135, 971

$39,905953

51, 79119,132

142, 74941, 535

149, 645

$16619

540

136

$4

80,077

57,114: : : : : : : : : : :

_: : : : : : : : : : : :

$4

80,077

57,114

Page 176: Statistics of Income 1922 - Internal Revenue Service

$3,000 to $4 000$4,000 to $5,000 i._$4,000 to $5 000$5,000 to $6,000 i__$5,000 to $6,000$6 000 to $7 000$7,000 to $8,000$8 000 to $9,000$9,000 to $10,000__ _.$10,000 to $11,000.$11,000 to $12,000$12,000 to $13,000.$13,000 to $14,000 _$14,000 to $15,000$15,000 to $20,000 _$20,000 to $25,000 ..._$25,000 to $30,000. _.$30,000 to $40,000_ _$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90 000 to $100 000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000 . _$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000.000$1,000,000 to $1,500,000$1-500,000 to $2,000,000$2 000 000 to $3 000 000$3,000,000 to $4,000,000$4,000 000 to $5,000,000$5 000 000 and. overClasses grouped 2

Total

1,33391808172869459282818159313251047231

4,638,111400, 581

3,602,84197, 298

1, 560, 920595,494438, 352237, 909271,939186, 244172,135112,80439,923190,554429, 386220,876111,015231, 39293,204(2)(^)

23, 369

218,675

51,166, 793

10, 5605, 2805,381

6,0819,4734,0156,821

4,320

48,391

116,177

3, 077,030349,164

2,128,44663, 760670, 892181, 20099, 80050,40055, 00027,90021,60012,0003,80016,40030,00018,9009,0009,4002,400

(2)(2)

5,800

54,889,036

390, 53490, 31263,89044,839117,05984, 66587, 26531,00815,01936, 58372, 72952,142

71540, 451183, 619119,126

63, 62549,116(2)(2)

265

340

2,026256

261

99580

516146

1,405

320

58, 253

56, 525

31, 20314,92712, 2367, 38311,3416,7664,6492,9802,3528,47415, 5097,6663,97011, 5293, 246

8

32, 280

2,020, 687 7,471

12, 766

408,970

$316828649

1,004773

1,046864358

2,0247,0946,1212,40213,1808,50o

(2)(2)

24, 572

69, 736

58,253

56, 525

31, 20315,24313, 0648,03212, 3457,5395,6953,8442,71010,49822,60313,7876,37224,70911,751(2)(2)

37,338

478, 706

iNontaxable. Specific exemptions exceed net income. * Classes grouped to conceal net income and identity of taxpayers. * No losses reported.

GO

Page 177: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

ILLINOIS.

Income class Numberof returns Net income

Prior yearloss

deductionfrom net

income fornet taxable

income

Exemption from normal tax

Personalexemption Dividends

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

Capitalnet gainfrom saleof assetsheld for

more thantwo years

Normaltax Surtax

Tax oncapital netgain (12Hper cent)

Total tax

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 $4,0001...$3,000 to $4,000$4,000 to $5,000 1...$4,000 to $5.000$5,000 to $6,000 1...$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000....$10,000 to $11,000...$11,000 to $12,000...$12,000 to $13,000...$13,000 to $14,000 .$14,000 to $15,000...$15,000 to $20,000...$20,000 to $25,000...$25,000 to $30,000...$30,000 to $40,000...$40,000 to $50,000...$50,000 to $60,000...$60,000 to $70,000...$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.

35,8121,590

72, 601163,606115,15859, 63916, 97954,8571,428

38,435328

13,0268,9225,9734,0463,1222,4162,0581,5471,3691,1543,6492,0111,1681,4157004062641981248219770

$21,424, 812781,866

109,716,160234,724,626275, 581,024148,693, 00156,482,914189,956,0276,257,376

171,671, 5191, 796, 645

71, 261, 57557, 672, 50244,620,11834,304, 53429,642, 58325,337, 73723,652,11219,299, 57918,472,98816, 735, 60562, 946, 58444, 835, 51431,965,57948, 800,42231,126, 85522, 202, 53117,128, 07314, 746, 88210, 499,8037, 780, 215

23,432, 63312,015,818

$1, 237, 747

26,292

106,0714,19920,8332,780

53, 2504,249

187,1459,45736,57560, 71722,17251, 78658,00454,92326, 76819,39587, 003192,001102,032111, 036160,889146,79369, 555118, 25050, 64418,318

544,392133,233

$56, 342, 779181,512

182,710,416164,140,016347,976,15391,029,96261,329, 208132,707,8575, 213,485

101,309,382619,686

30,615, 69020,835, 28213,824, 6039,088,8386,968, 4645,312,1864, 503,6203,461,4523,000,3782, 508, 5827,909, 3624,299,177

, 2,466, 2372,949,4621,463, 398822, 566511, 700391, 800254, 600166, 581379,900128,643

$15, 561, 901160,932

1,909,8571,163,0812,987,1842,199, 6093,332,8433,779,6252,442, 7285,366, 7081, 726, 3664, 568,1405,015,6294,653,1534, 410, 4924, 053,3764,031,0183,681,6823, 285, 0763,397, 6333,057, 74813,946,85810,672, 8489, 253, 22714, 640,95911, 577, 8748,592,9297,136,1757, 343,4944,873, 3903,869, 9469,864, 7774,916,794

$139,4385,37721,4186,3629,0919,65918, 60510,925 ;6,70225,47429,601 I.92, 527113,950127, 60280, 70576,735 j56,717 !59,24947,37047, 64436, 377239,977176, 690187,164180, 249111, 14867, 64155,42838, 2629,699

154, 58953,82122,387

811,4021,101,2151,057, 4951,457, 5401,015,131

1,740,2723,689, 0022,609,215

$20, 292

"2,"808,"4i8"

~2,~225,~386~

2,137,954

2,596,916

1,472,4121,373, 6491, 255, 6861,087,8111,049,663950, 456941, 549790,055777,191724, 785

2,839,1202,079,3851, 461,8902, 234,2391, 291,676896,112632, 501

388, 626280, 557771,690360,061

$43,05388,840100, 658109,437120,511144,596147, 535171, 560185,185

1,050,0451,265,4501,329,0592,920,4942,506,2462, 292,4602,029,9992,117, 4641,698, 7711,409,9774, 788,1532,870,267

$51, 710136,670134,754184,565131, 033

218,408466,380332,059

$20,292

2,808,418

2,225,380

2," 137,954

2,596,916 .

1,472,4121,416,7021, 344, 5261,188,4691,159,1001,070,9671,086,145937,590948, 751909,970

3,889,1653,344,8352, 790,9495,206,4433,934,5923,323, 3262,847,0652,737,3872,087,3971,908,9426,026,2233,562,387

2OW

3

6

Page 178: Statistics of Income 1922 - Internal Revenue Service

$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

37121415104511

614, 449

8,198, 8123, 213, 0084, 725, 3216, 866, 2966, 256, 9243, 249, 3095, 22S, 070(2)(2)

4, 333, 439

1,927,637,451

402,172

4,118,681

62,60025, 20023,80023,00014,6004,0008,000

(2)(2)

1,000

1, 265, 585,177

3,643,3621,818, 9941, 809, 3084,387, 9052, 904, 7323, 629, 1401,041,706(2)(2)

2, 247, 792

208,956, 991

60, 746938

29,05563, 8695,0669,4232,669

2,490, 349

2,110,973721, 902

1,260, 2931, 520, 5482, 541, 318

117, 2233, 714,794

(2)(2)

188, 50456, 752130, 250106, 07775,902

63136,073(2)(2)

411,214

25, 879, 537

142, 552

34, 673, 705

1,989, 963903, 601

1,338,3472, 232,4341,487, 0281, 449, 912615, 817(2)(2)

1,908, 568

39,315, 430

263,13590,238157,537190,070320,30814, 653

464,350(2)(2)

51, 402

3, 207,272

2,441,6021,050,5911,626,1342, 528, 5811,883, 2381, 465,1961,116,240(2)(2)

2,102, 522

77,196,407

INDIANA

9Under $1,000 iUnder $1,000. _$1,000 to $2,000 l_$1,000 to $2,000.$2,000 to $3,000 J$2,000 to $3,000 _$3,000 to $4,000 i$3,000 to $4,000. _$4,000 to $5,000 K.$4,000 to $5,000.$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000.$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000.$13,000 to $14,000$14,000 to $15,000.$15,000 to $20,000. _.$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000.$40,000 to $50,000.$50,000 to $60,000...$60,000 to $70,000

8,590184

21, 89530, 52645, 83012,0495,06211,036

6127,334

1352,8281,8591,097764583446379275229203600339176182954645

$5,504, 42565,991

34,192, 57743, 343, 790108, 659, 87430, 409, 02316,911,78638, 294, 5002, 727,02932,914, 221

728,12215, 523,06811,991,1418,187, 3246,470, 9235, 531,1814,673, 4544,350, 4733, 434, 6833, 087,0662,941,99910,361, 8017,534, 0674,813, 3286,191, 0144, 250,8862,492,6292,887,734

$22, 203

"44," 366"

1,755

68, 503588

23, 7237,0818,639626

28, 9586,71812,893

2,8139,83060, 80718, 204

9,196

$13,424, 2304, 052

56, 337, 51930, 577, 065136, 427, 33820,144,03117, 645,10027, 217, 2962,168, 665

20, 512,371312, 654

6, 713,1984, 366, 5302, 600,1041, 726, 9281, 342,893994, 871848, 072594, 111500, 400448, 400

1,323,492743, 591356,013375, 200183,470102, 200106,000

$719, 2148,081

1,464, 840256, 420

2, 630,114417,831

2,020,900933,173879, 727952, 854505, 822

1,208, 5551, 357,8781,334,9271,146, 760902, 364933,530893, 629860,165702, 070660,103

3,095, 8322, 244,4481,799, 2582,373, 8941,584,473917, 721

1,099, 789

$5, 4321,1902,6821,8083,5547, 033800

6,68410, 9148,7653, 944

22, 39537, 85023,16127, 22625, 45017, 66826,02129, 0279,27516, 24433,02540, 54713,98530, 57719,9495,85916,903

$203, 854143, 613132, 268217,485

$2,074 I

500, 712

393,187

420,055

461,570 I

307, 732268, 780203,156185, 976180. 823158,834160,139118, 241118,626119, 095402,940308, 007198,143241,413172, 569102, 598121, 302

16, 53518,90520, 37822,18127, 43026, 44528, 93432,173172, 930213, 226199,119363, 463346, 629250, 884352,936

$12, 89619,84117,11829,491

$2,074

"505,"712

393,187

"420,"055

"461,576

307,732277, 287219,691204,881201, 201181,015187, 569144,686147, 560151, 268675,870521, 233397, 262617,772539,039370, 600503,729

og

1 Nontaxable. Specific exemptions exceed net income. 2 Classes grouped to conceal net income and identity of taxpayer.

Cn

Page 179: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

INDIANA—Continu ed

Income class

$70,000 to $80,000$80,000 to $90,000.$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000..$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000__$4,000,000 to $5,000,000$5,000,000 and over . .Classes grouped 2

Total . ,

Numberof returns

181012197211

153,469

Net income

$1,354,437842,050

1,156, 3792,251, 2991,211,545

476,195(2)(2)

599, 804

426, 365,818

Prior yearloss

deductionfrom net

income fornet taxable

income

$31,889

358, 792

Exemption from normal tax

Personalexemption

$40,25216,20025,60037,40013,4004,000

(2)(2)

4,400

348, 267, 046

Dividends

$557,489405,475772,104640, 647569,82316,090

(2)(2)

105, 648

36,951, 648

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$1,5606,9242,486

37,4535,749

518

502, 658

Capitalnet gain

from saleof assetsheld for

more thantwo years

$28,241

100, 675321, 688218,535

1, 366,359

Normaltax

$101,43834, 95730, 53393, 50331, 20836,127(2)(2)

38, 860

5,512,598

Surtax

$211,884155,944219, 753481,047309, 392180,017(2)(2)

241. 822

3,900, 534

Tax oncapital netgain (12Hper cent)

$3,474

12,58540,72229, 252

165,379

Total tax

$316,796190,901262,871€15, 272369,852216,144(2)(2)

280, 682

9,578,511

IOWA

GO

HSui

Q

oog

Under $1,0001Under $1,000.$1,000 to $2,000 1$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i

2,248245

11, 93325, 44551,01310,1197,620

$427, 879126, 255

17,146,16437,073,914121, 233, 60725, 275, 48825,337,464

$5,385, 80412, 667

30,854,19625, 507,409

156,435, 92615,656, 33328,051,760

$259,48422, 012

281, 998281, 239

1, 653, 750344, 683

1,797,491

$23420

1,410187

44450

$3, 959

452, 427

"373," 721"

$3, 959

~452~427

"373," 721

Page 180: Statistics of Income 1922 - Internal Revenue Service

$3,000 to $4 000$4,000 to $5,000 i$4,060 to $5 000$5 000 to $6 000 1$5,000 to $6,009$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 $15,00Q$15,000 to $20,000..§20,000 to $2$,«00 _$26,000 to $30,000$30,000 to $40,0Q8._$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 $300,090.$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 t© $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 grouped3 ._

Total

9,234934

6,171151

2,0191,1737835724072972341521521133651741049352278105493

1

31,855,422 i4,031,70927,841,738 i.

791,819 !11,007,4627, 624, 8005, 840, 0214, 841, 6663, 859, 0333,108, 7182, 686, 6361,890, 9482,051, 2971, 630, 3376, ai9,180a, 9Q2, 3042,802, 6323,156, 0662,305, 5031, 459, 562530,832747,126435, 74337a, 945

1, 072,846

(2)

$4,0052,5107,8344,0153,522

1,7475,487

11,76034,5666,687

48, 224

! !

131,870

774, 706

359, 562,822 130, 347

21, 613, 9933, 398, 59315, 760,402

365, 6744, 761, 7592, 7a2,6041, 803, 6271, 840,411902, 087671, 613518, 292343, 300333,160235, 743751, 902361, 55922v0, 600195, 233111, 60052,60017,00020, 4004,8007,80017,300

(2)

8,000

318, 454,147

1, 002,1511,187, 9251,170, 046517, 544760, 737874, 659751, 609843,560836, 976790,07S616,19743§,3&2589, 314402> 3S&

1, 9?6, 7111,491, 0*51,149,3421, 383, 0251, 257, 651671, 089140, 264732, 021454, 263269,970306,848

(2)

619, 274

25,825, 577

618 1

899 i...

17,49630,15320, 2247,1419,42413,46S15,8342,4672,3283,06431, 43816,4979; 2626,2827,8308,355365

2,4944,674

1,789

214, 531

$9,18810; 08263,20461,127110, 70282, 3367,138

380,145

09

22, 378

746, 300

376, 798

437, 282

224, 069171,000156, 322135, 264117, 05294, 71794, 83869, 37771, 80863,490241, 369138, 365103,945111,48971, 58949, 99924, 58518,365

4347,09228,560

(2)

15, 001

3,652, 917

|$5, 46111,41514, 4§317, 01915, 45316,19913,98818, 83718, 925

185, 417lia,449113, 289182, 79219®, 233149, 83865,34398, 43864, 72774, 985165,837

(2)

$5741,2619,8237,64113,83810, 292

89249, 252

(2)

_ j

261, 002

1, 717,110

2,797

96, 370

376, 798

437, 282

224-, 069176, 461167, 737149, 727134,07111Q, 170111,03783, 36590,64582,4*15MQ, 7S6251, 814217, 234294, 855263, 083209, 66097,569130, 64175, 45382,969243, 649

278, 800

5,466,397

H1—1Om

aoK

1 Nontaxable. Specific exemptions exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers.

Page 181: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.-—Personal returns—Distribution by income classes—Continued

KANSAS00

Income e'assNumber

of returns Net income

Prior yearloss

deductionfrom net

income fornet taxable

income

Exemption from normal tax

Personalexemption Dividends

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

Capitalnet gain

from saleof assetsheld for

more thantwo years

Normal Surtax

Tax oncapital netgain (12^per cent)

Total tax

U n d e r $1,000 *U n d e r $1,000.$1,000 to $2,000 1 . . .$1,000 to $2,000$2,000 to $3,000 1 . . .$2,000 to $3,000$3,000 to $4,000 l . . .$3,000 to $4,000$4,000 to $5,000 !-__$4,000 to $5,000$5,000 to $6,000 * . . .$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....1150,000 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..

9,682108

15, 75917, 22121, 702

4,8133,3805,881

4353,379

331,286

8415733732761981431248078

24412064582515107412

$4, 746,44269,084

24, 565, 24624,348, 80651, 741, 29212,170,43811, 287, 54120,496, 281

1, 901, 88215,153,804

181,1807,051,9835,456, 2704, 277, 6573,152, 5692,616, 2902,066, 5891,641, 2811, 546, 6201,081, 5451,128,0354,189, 4922, 626,1801, 735,1141, 999, 0881,132, 887

818, 420651, 57451S, 578347, 879(2)

$20,0824,0344,0331,6183,602

4,4347,323

5,2946,377

33,039

$20,151,988300

42, 713,14617,558,91866,618, 2217,986,152

12,424, 20515,035, 5191,853,9529,478,451

74,5003,214,4562,023,4101,382,459

861,812629,636459,800329, 500291, 300191,000173, 600528, 900258,100136, 400136, 70053,10031, 80017,80011,6007,800

8

$366, 4552,181

415, 74930,348

526,195113,426541,381119, 671380, 796266, 803131, 588424, 741519, 770477,487335, 633457, 798374,861296, 546334, 431203,638177, 988

1,073, 557678,182

1,422, 640583, 093309, 922172, 817519, 273370, 515128,191(2)

$96

60

612

7791,188

12, 05119, 58716, 66712, 3569, 7938,3838,4181,0974,052840

19, 76921, 2634,066

37, 9112,9762,933

4,5264, 466

$2, 552

271,144

163,918

212, 566

218,391

$25, 69233, 029

68, 30820, 64778, 633(2)

137,004123,021112, 264100, 38386, 40071, 59060,93957,31543,23349,310176,061116, 22281, 73191, 51752,23945, 21024,836

10, 837(2)

$4, 2048,4739,1179,6369,7199,90611,48310,09312,23869,03971,71570,858119,83589, 93391,00078, 20276,80450, 678(2)

$1, 6064,128

8,5382,58110, 539(2)

$2, 552

271,144

~163,~9l8

212, 566

~2l8,~39l

137,004127,225120,737109, 50096,03681, 30970,84568, 79853, 32661, 548

245,100187, 937152, 589212,958146,300136, 210111, 57687, 98372,054(2)

Page 182: Statistics of Income 1922 - Internal Revenue Service

$^00,000 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 -

- --- - j 1! |

, _$1,000,000 to $1,500,000 _.i | ; ;

$1 500 000 to $2 000,000 1 1 '$2,000,000 to $3,000,000$3,000,000 to $4,000,000 ! 1$4,000,000 to $5,000,000$5,000,000 and over _Classes grouped 2

Total 86, 915

361.937 !

211,061,984 89, 836

4,000

204, 638, 525

_

274 ?37

12, 029, 913 103, 889

11,706

j •

I" 1 "!"" """ ""

1

5,279

238,015 I 2,322,560

91 749

894, 682

1 463 98 491

28, 855 i 3. 246, 097;

KENTUCKY

Under $1,000 l

Under $1,000..$1,000 to $2,000i_$1,000 to $2,000$2,000 to $3,000 i__$2,000 to $3,000$3,000 to $4,000 1

$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i_$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000.$8,000 to $9,000.$9,000 to $10,000..$10,000 to $11,000$11,000 to $12,000.$12,000 to $13,000$13,000 to $14,000,$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000.$25,000 to $30,000.$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000. ._$60,000 to $70,000$,u,000 to $80,000

1 Nontaxable

3, 977148

9,51917, 63116, 7254,6862,3635,003367

3,46966

1,3781,013595452350274225173149118409197109143434017

$2, 455, 69383, 504

13, 966, 54924, 589, 96640,203, 09511,699, 6337,817, 78017,462, 2091, 599, 41215,494, 531

352,3117,559,2016, 575, 6004,459, 4263,836, 6593,323, 0292,876, 4182, 577, 5472,154, 5472, 007, 9311, 713, 0517, 068, 3354, 393, 5432,978, 6564,884, 7771,916,4152,153, 9891,083,801598, 995

$45812, 9941,4692,728

18.02910, 2505,4402,871

25, 759

24, 47229,841

12,68126,131

$7, 032, 975351

23, 535, 94917, 758,84952, 217,6046,805,0928, 625, 54812,315, 7421,479,4749,237, 620271,265

3,260,4892, 357, 2911,352, 4841,047, 904780, 218604, 225600,104388, 766327, 247273, 000847, 680417,197232, 850292, 51690, 39581, 40036,40016,800

$168, 95018, 819

392. 30299; 302486,096206, 561346, 786408,190400,157489, 638184, 992623,450922, 277821, 005703, 695834, 679688, 236681, 667599,106589, 081437,180

2, 398, 8741,800, 4751,330, 5101,908, 763991, 596981, 889445,250271, 739

$131

"374=

2,158

1,~285"

5,297

12,80032, 63531,98317, 97316, 71815,05413,1983,7795,3891,220

44, 51233, 02311. 36856, 9345,0984,1435,808

138

$193, 36158, 80627, 24694,20523, 642

$3,025

~271~832~

193, 325

189, 421

230, 776

150, 330142.145107, 773109, 73992, 90390, 03682, 07871,08669, 77264, 979

247, 961147, 967101, 086178, 52166.97880,44035,87119, 563

$5,068 i

io',511 j11,865 I12,200 j14,032 I15,40516,099 I.23, 55918,993116,412126,153121, 422286, 233159,049229, 578120,24383, 275

$11,460 !7.351 i3^406 :11,775 !2,956 !

HwH

$3,025

"271," 832

"l93,"325 m

" 189," 421 *j

230, 776

150, 330147, 213118,284121, 604105,103104, 06897, 48387,18593,33183, 972364, 373274,120222, 508476, 214233, 378313, 424167,889105, 794

oc

Specific exemptions exceed net income. Classes grouped to conceal net income and identity of taxpayers.

Page 183: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

KENTUCKY—Continued

00O

Income class

$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 t« $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 $2,00d,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,600 tO $5,000,000$5,000,000 and over

Total

Numberof returns

6454

69,666

Net income

$506, 599377, 544615, 223662, 923

Prior yearloss

deductionfrom net

income fornet taxable

income

200> 048, 892 173,128

Exemption from normal tax

Personalexemption

$14,4006,6006,0007,400

152, 221,836 ^

Dividends

$252,359213,31931Q, 680374,029

21,387, 652

Interest onGovern-

mentobligationsnot wholly-

exemptfrom tax

$64821,812

292

343, 770

Capitalnet gainfrom saleof assetsheld for

more thantwo years

$19,463208,928155, 007

780,658

Normaltax

$14,0749,7778,170

10, 960

2, 790, 588

Surtax

$94,08172,163

103, 721159, 614

1, 799, 676

Tax oncapital netgain (12Hper oent)

$2,43327,04920,110

86, 540

Total tax

$108,15584,373

138, 940W0,684

: : : : : : : : : : : :

4, 676,804

h 1

oXJ1

5oog

LOUISIANA

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 *$3,000 to $4,000 .$4,000 to $5,000 i -

2,62418

9,42212,61616,1195,9772,9756,873

303

$1, 355,99111,869

14,092, 26918, 619, 37138, 425,80114, 976, 5999, 945, 330

23,861,9841, 328, 094

$382, 928

87,994

174, 290

127, 626

38,113

$5,587,285

24, 585, 76312, 912, 05050, 626, 6698,934, 683

11, 346, 99614,972,2391,155,864

$581,4172,166

278, 73874, 048

402, 309279, 911562,998586, 577349,907

$8,472

2,07126

2,6081,5782,2648,1947,740

$345

224, 905

230, 874

339, 477

$345

224, 905

230, 874

339,47?

Page 184: Statistics of Income 1922 - Internal Revenue Service

$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000.._ _.$6,000 to $7,000$7,000 to $8,000...$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000..$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000.$15,000 to $20,000$20,000 to $25,000.$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000..$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and over.....

Total.,

4,47179

1,732887580380288234173149108109369151751045042246913642

20, 073, 087429, 505

9,492, 6645, 715, 3354, 326, 7403, 207, 2802, 730, 6152,459, 9791,989, 8281,865,4891,448,1951, 582, 9726, 366, 3513, 365,1492,040,4913, 524,4922,244,1042, 273, 0081, 535,258448,411779, 084

1, 235, 709679,187704, 941429,424

2,134103,0791,94118,08611,41039,40411, 70914,90516,144

21, 31323,446112, 015

24,49595,103105, 58037, 58437, 332

11,028,160212, 315

3, 664, 6541, 566, 333939, 420561, 889410,466344, 500250,909204, 382168, 715153,100611, 820207,133107, 200131, 63364, 50055, 70031,4007,40012,70015,2006,8004,0002, 000

615, 846 !258,846575, 052754, 884617,485479, 688487, 722523,927523, 392488,080215,967394, 783

1, 652,2791,205,043452,187

1,640,9461,091, 085870,877486, 386337, 493210,169293,178171, 769118, 419423, 406

15,93021

7,21617,16517,46212,4438,67011, 03423, 6233,3318,9652,38515,6719,63513,9538,7584,80826,0586,471

122358

4,0306,920 i19,541

$5, 57969, 959155, 729176, 725

5,480581,398

337, 563

217, 275154, 539136, 816116, 500105, 23893, 95977, 58974, 25566, 65966,145278, 043142, 331101, 746127, 09278, 56081, 269

321,179 !2,385 i

11,40242,05843, 87938, 76819, 714

800

$1314,1638,4689,3359,92711,76411,92214,16212, 70416, 826

103, 78294,83783,713195,913169, 456215, 233153,94172, 842146,637177,351173, 53499. 927155, 439

337, 563

$3497,563

20, 71621, 387

48,936

40.147298

66, 972 203, 664, 606 1, 486, 631 150, 783,105 18, 006, 277,523 1,318,434 3,271,491 1,942,007

217,406158, 702145, 284125,835115.165105, 72389, 51188,41779,36382,971381, 825237,168185,459323, 354255, 579317,218239,01884,244189, 375270.166212, 302159, 788156, 537

140,076 5,353,574

33OUl

1 Nontaxable. Specific exemptions exceed net income.

OO

Page 185: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution

MAINE

income classes—Continuedooto

Income class Numberof returns Net income

Prior yearloss

deductionfrom net

income fornet taxable

income

Exemption! rom normal tax

Personalexemption Dividends

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

Capitalnet gainfrom saleof assetsheld for

more thantwo years

Normaltax Surtax

Tax oncapital netgain (12Hper cent)

Total tax

U n d e r $1,0001U n d e r $1,000$1,000 to $2 ,000J . . .$1,000 to $2,000$2,000 to $3,000 1 . . .$2,000 to $3,000$3,000 to $4,000 1 . . .$3,000 to $4,000$4,000 to $5 ,0001 . . .$4,000 to $5,000$5,000 to $6,0001...$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,00$10,000 to $11,000...$11,000 to $12,000. .$12,000 to $13,000...$13,000 to $14,000...$14,000 to $15,000...$15,000 to $20,000...$20,000 to $25,000...$25,000 to $30,000...$30,000 to $40,000...$40,000 to $50,000...$50,000 to $60,000...$60,000 to $70,000...$70,000 to $80,000...$80,000 to $90,000...$90,000 to $100,000..$100,000 to $150,000.$150,000 to $200,000.

1,673185

6, 0709,54011,3173,2381,2423,298209

2,758599255673972552201691388172601961117572422713

$1,168,42189,375

9,009, 36213, 333, 81426,838, 6768,155, 7134, 214, 64611, 563, 856

907. 67012,410, 972

319, 9075,053, 6223, 663, 8032,968, 5832,157, 0162, 086, 5491, 769,1951, 583, 9851,015, 806969,119871, 317

3,359,4542,450,1582,027, 3132,491, 3781,867, 5521,481, 941834, 027687,181506,151183, 280

1,306,110372,966

2,5273,122

9,695

7,261

~22~5i3"

$2, 588, 00113, 447

15, 616, 4049, 528, 75935,130, 9114,817,1024,408, 2897,497,452776, 501

7,368, 772125, 727

2,231, 5311, 223,943847, 641546,832467, 562357,400306,700172,900141.400101, 729412, 229211,850147, 723140, 60073, 76153, 20020,40016, 04611,8004,00019, 5576,400

$332, 23316, 559

461,867126,948511, 523190,395658,061308, 543326,477425, 912256, 568442,794571, 765552,806522,987472,005446,495415, 500251, 863321, 538289,338

1,006, 5741,009,481770, 836

1,193, 675967, 758528,186494, 944390,418343, 20055,175691, 254149, 751

6751,708349

1,88433741857

2,059 .2,318 I.6,629 '2,5197,1168,4706,313

11,5437,3752,708

7133,745986

8,0424,10013, 0295,7921,333969755

1,0525,155

163

$33,01039, 30899,95865, 630116, 68480, 380

$2,401

150, 414

128,848

~I5O,~296

185, 524

64,31912,151

95,85379, 25073, 84655, 57160, 90555,10049,85035,18433, 04331, 055125,19285, 20279, 54580, 91757,35158, 67019, 69517, 5456,9579,528

42,35716,040

$2, 7135,9876,6117,6658,3599,5957,7138,8319,722

55, 51167,63682,402

149,860155,883141, 268103, 596

85, 78581, 38337,489

319,417122, 820

$2,0634,914

11, 5008,204

14, 58610,047

$2,401

" 150,114

"128*848

"150*296

" 185," 524

8,0411,519

95,85381,96379,83362,18268,57063,45959,44542,89741,87440, 777

180, 703152,838161,947232,840218,148211,438131,495117,91698,38747,017

369,815140,379

3W

9ow

3ao

Page 186: Statistics of Income 1922 - Internal Revenue Service

$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*00 to $4,000,000$4,000,000 to $5,000,000$5,000,000 a n d overClasses grouped 2

Total.

1

1

43, 041

(2)

(2) i

i

2,138, 523

129, 857, 441 74,067

]

(Y) | (Y) j (Y)(2) (2)

!

({) (2)

(2) (2) | (2)

! ! : 1

4, 200 ! 978, 894 ; 713 ; 1, 1.52, 309 ! 756

95,390,769 j 16,482,323 112, 483 1,064,249 ; 1,786,895

(2)

(2)

434, 776

1,905,022

(2)

(2)

144,161

204, 975

(2)

(2)

579, 633

3,896, 892

MARYLAND

Under $1,000 iUnder $1,000...$1,000 to $2,000 1-$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000..$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000. _$12,000 to $13,000.$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000.$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000 ,$70,000 to $80,000

1Nontaxable

4,643406

11,52725,23919,9249,9453,75113,054

6417,707234

3,8332,6041,488975715559449353289257833475270298171734533

$2,495,566224,937

17,429,92835,640,71848,080,33124,904,51712,467,83745,085,678

2,740,55134,477,771

1,260, 81320,856,22116,811,99311,050, 7028,263,4086,774,4775,844,6795,157,9094,406, 9663,898,6533, 729,029

14,337,54610, 597,1067,371,106

10,201,3777,572,1594,011,4122,896, 5962,476,996

$115,600

4,498

"327281

14,7411,729

24,59129,98620,40018,122

2,01025,78510,89510,69862,85837,38823,54472,56192,80222,45652,412

$6,444, 20431,617

27,687,73025,254,46359,256,58315,793,61212,782,51131, 707,846

2,091,49920,456,852

725,1259,008,6136,072,0803,363,7322,121,3101,530,8201,213,018

943,986727,273615,300549,360

1, 741,123987, 242538, 547617, 458332,100147,40089,46663,325

$1,942,56630,656

1,189, 614168,027

1,243,452442,606

1,186,951985, 585987,550947,403756,898

1,011,1221,880,6321,289,6171,286,9741,175,5141,028,8331,069,876770, 111790,308835,009

3,220,4092,749,0831,946,0103,044,3712,630,5021,485, 281978, 253914,339

$8,9161,1703,5361,6791,1754,333976

4,0997,4485,6799,15919,61027.33447,75525, 27637,75418, 20212,73615,62421,6894,462

67, 27833,26525, 00848, 71334,20810, 78119, 2271,606

$77,827154,195102, 405104, 470186. 986

$6,491 j

464,174 |.

360,019 \

550, 468

544, 221

442,241385.051303,641257, 979232.855210, 257193,299180,303158,547151.856

481,425355,979482, 229329,355163,623133,30199,708

$12,18621, 21624,14525,91427,87431,56033,30335,82241,129235,418298,771302,135598,725615,250423,928432,371359,973

$5,27319,25612, 79913,05823,374

$6,491

"464," 174

360,019

"550,~468

"544," 221

442, 241397,237324,857282,124258,769238,131224,859213,606194,369192,985863,704780,196658,114

1,086,227963,861600,350578,730483,055

aog

Specific exemptions exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers.GOCO

Page 187: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

MARYLAND-Continued

OO

Income class

$80,000 to $90,000$90,000 to $100,000.. _ . . .$100,000 to $150,000$150,000 to $200,000.-$200,000 to $250,000$250,000 to $300,000.$300,000 to $400,000-$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000 . .$2,000,000 to $3,000,000$3,000,000 to $4,000,000 . . .$4,000,000 to $5,000,000$5,000,000 and overClasses grouped i

Total.

Numberof returns

232529

96462

1

110, 896

Net income

$1,942,3332,355, 5843, 500, 8851,591,7161,320, 8291,121,4251,967,150

(2)

1, 963, 331

386, 830, 235

Prior yearloss

deductionfrom net

income fornet taxable

income

$210,813124,348

9,757

1,020, 275

Exemption from normal tax

Personalexemption

$48,60047,00049,40012,0009,8004,0007,400

(2)

3,000

233,075,395

Dividends

$540,5981,000, 5471,182,940

862, 655832, 520

1,045,6491,340, 069

(2)

963,032

45, 755,562

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$13,22326, 33016,6866,870

7,9943,557

(2)

18, 826

612,184

Capitalnet gain

from saleof assetsheld for

more thantwo years

$46,916183, 726392, 580182,060140, 20712,023

728,148

(*)

326, 768

2,638,311

Normal

tax

$101,64372, 738

141,20647, 52730,059

6, 5563,530

(2)

51, 657

7,570,224

Surtax

$346,353375,773738. 241450, 528412,391438, 540451,919

(2)

734,730

7,468,195

Tax oncapital netgain (12Hper cent)

$5, 86522.99749,07422. 75717, 5251,503

91,019

(2)

40,846

325,346

Total tax

$453,861471,508928, 521520,812459, 975446, 599546, 468

(2)

827,233

15,363,765

MASSACHUSETTS

UlH

UlH

OUl

oo

Under $1,000 i_Under $1,000 _$1,000 to $2,000$1,000 to $2,000$2,000 to $3,000$2,000 to $3,000$3,000 to $4,000$3,000 to $4,000

35, 3551,859

61, 675100, 74772, 66628,12811, 53127, 271

$21,061, 724857,904

90,937, 578137,178,846174,041, 77671,056,31238, 206, 46794,942, 964

$179, 3926,605

2,019

$51,853,10223,093

145,494, 582101,038,874216, 773, 24345, 927,74740,443,34465, 304, 993

$5,354,446263,107

4, 251,1051, 339,1985,047,1702,021,8674,090, 6463,114,020

$161, 0867,5574,9397,3103,6065,2921,369

11, 296

$23,580

~I,~il6~555"

~~~925,~347"

$23,580

1,410, 550

~~~925,"347

~1,~113, 374

Page 188: Statistics of Income 1922 - Internal Revenue Service

$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000...$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000.$12,000 to $13,000$13,000 to $14,000.$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000.$30,000 to $40,000$40,000 to $50,000.$50,000 to $60,000$60,000 to $70,000..$70,000 to $80,000$80,000 to $90.000$90,000 to $100,000.$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$730,000 to $1,000.000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 2

Total.,

2,43820, 201

8157,5385,1423,6022,6682,0751,5511,2771,056895814

2,6051,490900

1,06764134822714611479155772720248513

10,680, 29590,691,8194,426,37341,276,47733,381,00126,945,67322,604,67819,670,98116,26?, 33514,668,44413,181,60312,064,41411,805,86545,007,32133, 348, 40124,616,1Q736,759,02028, 566, 68518, 987,41414, 675,00810> 919, 2279,678,1297,467,65518,746,97313,164, 4506,011, 4185,495,9328,088, 4233,488, 3002,934,106

3

44, 606

53,3013,6742,7009,0257,3938,5107,15442,59513,79026,9706,519

117, 395136, 71460,64©153,074146,773104, 57633, 9432Q8,872209, 38557,31511, 523

6, 308, 26452,191,8161, 729,064

17, 381, 62211,086,1017,751, 9925, 570, 3464, 360,3743,171,190%68i«&9^ 11T, 4231, $53,4841,58S, 483% 1 6,061

8256% $ f1, 788,3542,063,6391,233,128671,025428,468276,041226, 546148, 200277, 986143, 70052,01139, 59254, 40016,4009,800

(2)

3,991,379 100,084

397,241 1,237,893,477 1,754,556 800,263,582

6,800

7,003,6334,174, 2143.985, 7843,719, 4896, 384, 5465, 252,4035,068, 6454, 533, 8854, 261, 5963, 766, 7013> 95S, 5123, 60S, 7963,56L 535

15,479; *8811,988,660

9. m, aaa1^-044,1588,904,5198,109, 5605,452, 4304, 545,1734, 551, 360

10,169, 3456,826,7452, 731, 2182,445, 2663, 286, 464

856,8391,297, 289

(2)

2,465, 241

5,0494,098

25, 95655,42662, 88169, 78157, 93147, 8©237, 45450, 94655,82347,69465,491

154, 22 51®, 678127,-028174,027

"I,"378,"970 T

142,289-42,- 90926,34713,19425,77329,88718, 70919, 60362, 34789,48011,2111,295(2)

48

213,178,327 1,981,927 10,167,935 21,175,636

$2S6,258 j552,732 I526^432540,655

684, 263441, 739

1,424,811516, 044533,127

1,002, 662755, 525

33, 566446,875

8

819, 779703, 760669,193624, 201603, 349522,331492, 592447,180430, mi435,406

1, 6,54,8511, 304> 291

970,7951, 376,02S1,049, 7S3

67,6, 564464, 935372,038301,867204,914623,133469, 552218,117194,173317,199210,23796,296(2)

!, 157, 441 71,147

$27,05854,16967, 76875, 24178,09088, 521102,170111,563135, 772758,130960, 655-

1,017,1082, 212; 2$12,383, 3022,0*7,2941, 870, 3831,649,8681, 604, 2251, 397,3074,472,0144,127, 9231,999, 4731, 696,8983,035,9781,495,0471,099, 277(2)

797,432

35, 334,924

$14, 84273, 55367, 71670,89937, 41785, 51455, 405183,90665, 22966, 643125,33394,4414,19655, 859(2)

1, 378, 970

269,6

819, 779730,818723, 362691, 969678, 590600,421581,113549,350541, 724571,178

2, 41% 9832 21, 987,8963, €63,1263,506,58$2, 7U, 5742,406,2172,059,3231, 991, 6061, 657, 6265, 279,0534, 662, 7042, 284, 2332,016, 4043,447,6181, 709,4801, 251,432

(2)

1,138, 260

1,270, 634 57, 781,194

9O

oo

g

1 Nontaxable. Specific exemptions exceed net income. 2 Classes grouped to conceal net income and identity of taxpayer.

0001

Page 189: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

MICHIGAN

GOO

Income class

Under $1,000»Under $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 $4,000i...$3,000 to $4,000$4,000 to $5,000!$4,000 to $5,000$5,000 to $6,000 i . . .$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000 . .$10,000 to $11,000...$11,000 to $12,000. .$12,000 to $13,000...$13,000 to $14,000....$14,000 to $15,000....$15,000 to $20,000....$20,000 to $25,000,...$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000....$50,000 to $60,000....$60,000 to $70,000....$70,000 to $80,000....$80,000 to $90,000—.$90,000 to $100,000...$100,000 to $150,000_.$150 000 to $200,000..

Numberof returns

17,084525

32, 60172, 58158, 48623,8048,662

20,8611,620

13, 019316

4,6543,2091,9521,3661,089

813633493465321

1,144638426452262121845842286130

Net income

$10, 920,924319,730

50, 816, 374106, 572, 658139, 706, 908

58, 779,11728, 725, 37072,107, 8107,175,828

58, 385, 0231, 713, 799

25, 365,44920, 737, 79914, 545, 34011, 553, 25710,351,3178, 526,3137, 280,0116,164,3426, 271, 5964, 639,166

19, 713,08314,198, 09711, 540, 91515,465, 73811, 591,1306, 614, 0675,420, 8874,304,1243,548, 8562, 654, 4457, 259, 2665,400,026

Prior yearloss

deductionfrom net

income fornet taxable

income

i9, 851

119,853

13, 643

33,0101,732

72,95620

07, 0G03,5113,491

22,16025, 58625,39727, 2729,479

31,414

10, 24782,67291, 57223, 287

101,01045,48535, 53920, 516

51,060

154,751158, 770

Exemption from normal tax

Personalexemption

$25, 626, 693108,479

87, 265,47073,017, 338

180,115, 67435, 204,15730, 627,06550, 768, 7845,316, 668

34,690,861916, 567

11,021,8187, 589, 6954, 597,3523,140, 2802, 527,8471, 837, 9041, 442, 7541,148,9001,052,876

684,0752,493,1681, 425, 269

921,425971, 942563, 638224, 200178, 600143, 80075,20053,400

111, 40058,400

Dividends

$10,339,87152, 234

1, 619, 259601, 464

3, 225, 965963, 798

2,979,1322, 233, 9963,008, 9162, 643, 7221,133, 3201, 701,1672,470, 3771,918,4881, 728,0601,823,3081, 634, 6481, 588, 8981,354,9861, 575,0051,447, 9005,376, 5364, 633, 6643, 985, 0895, 678,1124, 251, 5943, 074, 0612,446, 2892,161, 7101,443, 8311, 679, 5643, 924, 7262, 284, 833

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$49,6131,2664,7701,1503,5015,6834,4111,9991,4174,8722,600

28, 36132, 54617,30843, 01713,62419, 96822, 25729, 98110, 5217,316

60, 57976, 97918, 48376,01234, 29118, 3649,9847,2569,1411,223

10,17712, 273

Capital ;net gainfrom saleof assets ,held for j

more than Itwo years |

Normaltax

$7,904

1, 330,455

911,"486"

769, 667

842, 679

$137, 851526, 222671, 966347, 909164, 430267, 781268,799

1,011,7891, 247, 762

517,506461,350379,890345, 205333,122295, 515257, 683227, 228236, 634174,168795,676576, 847475, 047632, 271474,160222, 459199, 548134, 711139, 47068,711

182, 622138,950

Surtax

Tax oncapital netgain (WAper cent)

$15, 72728, 63933, 56838, 93440,051 i46,140 '46, 75757, 96450,434331,215395, 509467, 737911, 897916,139621, 408661, 523633, 241543, 056462, 092

1, 546, 6371, 219, 645

$8, 61674, 08486, 32243,83520, 55533, 26734,499127, 994156, 675

Total tax

$7,904

~I,~330,~455

""9lI,"480

""769," 667

"*"842~679

517.506477,077408,529378, 773372,056335,566303,823273,985294,598224, 602

1,126,891972,356942, 784

1.552,7841,464,383930,189904,906788.507715, 793565,302

1,857,2531,515,270

o

o

Page 190: Statistics of Income 1922 - Internal Revenue Service

$200,0CO to $250,000$250,COO to $300,000 . . .$300,000 to $400,000$400,000 to $500,000

M $500,000 to $750,000©> $750,000 to $1,000,000. - -O $1,000,000 to $1,500,000-.CO $1,500,000 to $2,000,000.,° $2,000,000 to $3,000,000.I $3,000,000 to $4,000,000 _

££ $4,000,000 to $5,000,000.• $5,000,000 and over

Classes grouped 2

17 |

11 |

3,790,4053,032,0073,120, 7342,088,2391, 707, 1651,743,646(2)

131, 277

5,291,812(2)

33, 60023, 60013, 0008,6003,0004,400

(2)

1, 657, 2662, 015, 6891, 470, 0081, 188, 151

256, 751583, 020

2831, 750415

13, 9;5

1, 355,162 I559,582 I

1,271,796 i782,995 '

1.430,619 jl', 182, 984 i

65, 25439, 32825, 07211,0182,5032,416

(-)

1,0002)

1,445,669 1 2,310,317 122, 938

782, 087919,217633, 803509, 01475, 536

222, 717

173,07969, 947158, 22897, 874

178, 827147, 873

11, 432, 667 288. 790

1, 020, 4201, 028, 492

817, 103617, 906256, 866373, 006

1, 814, 395

Total..

12, 901, 6904, 367, 483

267,953 | 796,411,946

8004, 600

13,397,9303, 287, 719 ~I2,~942"I

1, 463, 221 566, 014, 299 112, 287, 332

91, 88686, 144

835,376 j 14,363,755 ' 11,412,429 I 21,748,885 I 1,803,689 i 34,965,003

2,542 :823,249 !

6,1,

391.714,

491037 102,

318 ;905 !

6,1,391829

812885

MINNESOTA iOm

oo

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 $4,000 i$3,000 to $4,000$4,000 to $5,000!$4,000 to $5,000 ....$5,000 to $6,000!$5,C00 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...

5,191420 I

14,494 i35, 153 |29,537 I9,459 j4,7619,654 I

7464,794

1342, 0371, 4231, 00965751540534623220919252830819218893633030

$3, 559, 664180, 124

22. 170. 93547', 809', 51670. 954. 65324', 512 38915, 919, 32533,173, 8673, 231, 767

21, 574, 728707, 645

11,207,3219, 229, 9547, 574, 0655, 575, 1444, 893, 7434, 255, 9973, 972, 5962, 894, 7172, 818, 8232, 797, 1449,070,1176, 856, 5365, 253, 3696, 810, 1254, 150, 1483,434, 1181, 963, 5602, 223, 881

$8,647 j $7, 900, 854489

37, 618, 97835, 273. 18190, 625. 60517,762,960 I17, 124, 959

$284, 70525, 037

471,324

$4, 637796 $6,229

37, 792

4, 754 j

~~3~547~3, 3006, 305

"l2,~932~|

3, 64438, 4617,693

21. 772 I11,93841,370 I

25, 067,2, 737, 25212, 662, 201

307, 5314, 867, 9523,281, 1172,397,5171, 560, 4951, 229, 449931,808766, 974533, 800484, 570472, 634

1, 156, 727652, 900383, 818404, 435189, 331127, 77562, 80059, 400

560,342 |1, 296, 295 I745,867 |

1,208,283 1.

2,498 |_ j 485,200 i2 I. ,_ ! _ _ _ _ _ i

2 6 9 1 I I | 2 3 9 , 2 5 8 I

$% 229

~485~266

239, 258

892, 250802, 205

1, 527, 848484, 552949,811

1, 172, 0531, 032, 6351,071,317

847, 879885, 354

1, 169,723067, 764850, 153649, 578

2, 890, 3542, 439, 6721, 914, 6703, 332, 4792, 125, 9311, 525, 0401, 279, 2421,292,170

1, 209 J 291,357 I.I i

291, 357

298,163 ! j i "298," 163

215.202.190.1.")(),157,

130.' •10.").'

$7, 07915, 07816, 39518, 44720, 79424, 295!, 422

$54, 05242, 389131, 457

261,203,228,

i,l,

25, 98630, 942149, 015192, 221213, 170407, 720301, 119359, 104264, 652300, 142

$3, 2545, 298

15, 5756,022

34, 964

215,972209, 880205, 664106, 586176, 117159, 817154, 810128, 361124, 962137, 095488, 583454, 076416,362639, 506505, 414506, 265326, 538402,619

1 Nontaxable. Specific exemptions exceed net income. '- Classes grouped to conceal net income and identity of taxpayer. OO

Page 191: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

MINNESOTA—Continued

OOQO

Income class

$80,000 to $90,000...$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2

Total

Numberof returns

241730941

122, 885

Net income

$2, 045, 2051,602, 2583, 517, 0891, 629, 935

(2)(2)

1. 170, 167

348, 740, 625

Prior yearlass

deductionfrom net

income fornet taxable

income

Exemption from normal tax

Personalexemption

$40,00037, 20054, 35416, 800

(2)(2)

i

Dividends

$1,708,6201,019, 5601, 828, 412

711,373(2)(2)

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$19, 671690

17, 97023, 693

Capitalnet gain

from saleof assetsheld for

more thantwo years

$53, 06393, 266

288, 271373, 755(2)(2)

i

Normaltax

$31, 02036, 798

110,71151. 925(»)(2)

i

8, 400 | 1,153, 964

202 155 96fi 802 103 40, 816, 462

75,512

406, 066

4,534

1,432,730 4.479 131

Surtax

$368, 976317,645814, 646426, 248(2)(2)

Tax oncapital netgain (12Hper cent)

$6, 63311,7593o, 03446, 719(2)(2)

Total tax

$406, 629366, 202961, 391524, 892(2)(2)

1407, 377

4, 763, 473

9, 439 | 421, 350

176,697 i 9,419,301

MISSISSIPPI

zn

HM

H

o

Under $1,000 iUnder $1,000$1,000 to $2,000 i ._$1,000 to $2,000$2 000 to $3 000 i$2,000 to $3 000$3,000 to $4 000 i$3,000 to $4,000

2,17247

41424,6226, 9961,8791 3742,053

$1,018, 57122, 444

6, 456,1736, 903, 623

16, 961, 2214, 647,1954 564 6107,153, 690

$ 334,680

49, 552

33, 512

3 678

$4, 376, 594

11, 437, 5484, 637, 070

21, 959, 0722, 746, 7245 076 1825, 044,689

$319, 6012,270

125, 40729, 030

205, 41673, 605

226 631152, 634

$6, 615

18853

168746366

$814

90, 653

73, 015

80, 865

$814

90, 653

73, 015

80, 865

Page 192: Statistics of Income 1922 - Internal Revenue Service

$4,000 to $5 000'$4 000 to $5 000$5,000 to $6,000 i ..--.$5 000 to $6 000$6,000 to $7 000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000 • ....$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000 . .$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80 000 to $90 000

2021,435

48482301247

872, 945 ' 15. 5126,441,596 j258 453 ! 75,846

2 645 6641,937,370 i 17.6101. 839. 458

160 ! 1.359.74112478815943fiO107653534191454?!

$90 000 to $100 000 i$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

411

1,177, 303820, 597928,175739, 252580, 742870, 645

1, 832, 3371,443, 461950, 351

1,179, 063842, 533747, 855320, 328299, 993256,139

481, 633

8,29030,1524,81325, 32720, 67943, 12920,00614, 53471,41756, 007

60, 607

54, 98245, 327

108, 459

842,359 163,1133,998,094 158,966

148, 191 i 178, 6151 204 112 135,764780,350 ; 146.265626, 935365, 967286, 100185, 400202, 489130, 467106,100153, 825245, 400156, 50082, 00079,70052, 20030, 80010,8009,0007,200

12,100

i i

26, 897

428, 582

76, 981, 743

3,000

1,094,119 64,996,968

205, 862227, 325264, 606101, 340126,108123, 63369, 897153, 717402,211300, 963240, 754334,134224, 698245, 006113,399146, 547232, 265

46,606

91, 808

5, 568,196

2703,4751,6105 94911,8724, 2932,770870

2, 4581,5001, 9641,1693,4395,1697,820717

1,6672059

380

$87336, 67729, 227

696

178

5,390

71,175

(2)

96, 921

164, 394

91 581

52, 87942,17447, 25839, 01537,17429, 99634, 85026, 71024, 54336, 50574, 99363, 86145, 61252, 29341, 22629,19311, 36810, 8866,834

28, 270

$1, 3233,5503,8344,1893,8355,8915,2185, 0549, 27928, 08637, 65738, 57467, 40167, 54969, 42533, 57348, 74448,173

102, 503

91, 581

-_i 52,8791 43.497

$554, 5853, 653

87

""T"

18, 197

1, 090, 765

108, 514

692, 372

::::::::::::12,115

20, 495

50, 80842, 84941, 36333, 83140, 74131, 92829, 59745, 784103, 079101,51884,186119, 749113, 360102, 27145, 02859, 63055, 007

130, 773

138, 826

1, 803, 632

5

* Nontaxable. Specific exemptions exceed net income. * Classes grouped to conceal net income and identity of taxpayer

oo

Page 193: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution

MISSOURI

income classes—Continuedo

Income class

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 $4,000 !$3,000 to $4,000 _-.$4,000 to $5,000 l$4,000 to $5,000$5,000 to $6,000 i __$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000 ... ...$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000 ,$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000 - -$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000.. -.-.$150,000 to $200,000

Numberof returns

9,035197

26, 69140, 46540,17214, 9714,723

13,755572

7,882211

3,5952,3791,6611,184

905656566462401327

1,07460533236620912173522118335

Net income

$5, 741, 493110, 202

41, 534, 13058, 783, 21895, 240, 48937, 456, 02815, 608, 02447, 794, 2532, 509, 403

35,340, 6431,125, 586

19, 675, 86315, 396, 36612, 458, 92010, 040, 4238, 595, 0926,889, 7936, 505, 3405, 763, 5545,405, 2754, 738,49118,486,45113,500,8139, 050, 09212,572,2119, 374, 9636, 587, 4364, 699, 8403, 855, 9181, 773, 9651, 710,1273, 872,144

803, 233

Prior yearloss

deductionfrom net

income fornet taxable

income

$81,060

"l5~325

18, 458

"41," 540

42, 777633

82, 319

14,1078,1002,4737,17116, 509

23, 5484,569

33, 29338, 53439, 72638, 49253,11011,85032, 287

97, 414

Exemption from normal tax

Personalexemption

$14, 590, 7277,587

68, 349, 28021, 590,800120,103, 38924, 225, 97616, 500,99234,081,1441,930, 470

20, 646, 091416, 547

8, 326, 5745,423, 0683,718, 5192, 662, 5111, 994, 7691, 387, 7041, 247, 5021, 017, 230861, 530718, 505

2, 261, 6171, 244,124664, 938693,172426, 927242, 600137, 400107, 60037, 20028, 00062, 8867,000

Dividends

$1, 665, 23620, 020

852, 907231, 438

1, 753,134640,118

1, 294, 9611,051,002950, 987

1,099, 976976, 081

1, 507, 8522, 218, 9422,130, 2102,105, 8522, 011, 7081, 852, 4961, 588, 4291,495, 3491,400, 3931, 377, 5965, 594, 2404, 676, 6103, 612, 9735, 938, 6784, 594, 8793, 254. 9832, 382, 6582,143, 8741, 092, 982954, 037

2, 379, 033822,192

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$13, 4402,0252,875

4443,2125, 3556, 6826,1947,958

13, 32017, 06639, 54742, 53953, 04448, 35059, 60323, 58717, 70026, 66242, 04515, 86294. 21457, 04036, 37465, 522

107, 49427. 09815, 62814, 392

35112, 88419, 9722,679

Capitalnet gain

from saleof assetsheld for

more thantwo years

$125, 806249. 023336, 305309, 597219, 772244, 944114. 947450, 9878,303

Normal Surtax

$3,190i

~716,~482~;

~508^Il5 :

506,428 i

"544,633";

400,265 I336,682 |318,665 |286,845 i272,358 I217,158 |222,399 I200,968195,793 |172, 710709,198520,866348, .030443, 429306. 735217, 735136,139107,45846,13947,16674,1548,631 I

$11,37231,45331, 72031, 50232, 80439, 29743, 46450,05552, 577

304, 718387, 940369, 995747, 096776, 675667, 352571, 713567, 498272, 210325, 861794, 893238, 880

Tax oncapital netgain (12Hper cent)

$7, 86332. 45945, 21239, 41929, 52631,33516, 51558, 6511,038

Total tax

$3,190

508,115

506,428

"544,"633

400, 265348, 054350,118318, 565303, 860249, 962261, 696244,432245, 848225, 287

1,013,916908, 806718, 025

1,198, 3881,115, 869930, 299747, 271704,482349, 684389, 542927, 698248, 549

COH>

716,482 55

o

d

Page 194: Statistics of Income 1922 - Internal Revenue Service

$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

3221

1

$1,500,000 to $2,000,000$2 000 000 to 3 000 000$3,000,000 to $4.000,000. \

679, 984556,181692, 581

(2)

$4,000,000 to $5,000,000 ;

$5,000,000 and over . _. 1Classes grouped J

Total 173, 728

1,459,133

526, 387, 658

5,2003, 0004,000

! (2)

4,000

703, 295 355, 730, 579

419, 676435, 663557, 498

(2)

lib"1,213

126, 000

138, 203

10, 49713. 8443,222

(2)

191, 275230, 010219,109

(2)

304, 464

67, 395, 127 ! 902. 511 2. 323. 887

91, 733

7, 987, 667

700, 527

7, 689, 996

15,750 i 217,522J 243,854

17,275 239,606— : (2)

; 0

i

1 792,260

295,043 1 15,972,706

i

MONTANA.

Under $1,000 1Under $1 000$1,000 to $2,000 !$1,000 to $2 000#2 000 to $3 000 1$2 000 to $3 000$3,000 to $4,000 i$3,000 to $4,000 .$4 000 to $5 000 l$4,000 to $5,000$5 000 to $6 000 1$5,000 to $6,000 . ...$6,000 to $7 000$7 000 to $8 000$8,000 to $9,000$9,000 to $10,000$10 000 to $11 000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000 .-$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000 _$25,000 to $30,000$30 000 to $40 000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000.

4,0093

6,4979,6778,6013 0871, 4252,205107

1,2756

4282121257875422118171660201016624

$2, 284, 6231,867

10, 230, 82713,999,39920, 548, 9857 575 7144, 729,1437, 629, 155487, 784

5,758,45432, 666

2, 315, 4641, 366, 060935, 436660, 367709,034441,931242, 044222, 376227, 977232, 201

1, 020, 210434, 345277, 263544, 595262, 790107, 666260, 400

$2, 554

2,1772,9196,420

1,425

16, 867

$6,847, 783

18. 629. 8239, 739, 274

26, 885, 7704 711 7775,198,1815, 344, 703284,195

3, 440,06317, 000

1, 048, 520534, 013287, 044190, 300185, 23188 35646, 40049,00038, 00043, 600138, 30046, 55826, 70041, 2009,4001,0005,000

$112,487"

44. 13317,151

339. 90591 245231, 961124, 461229, 851134, 53429, 610133, 205198, 362140, 013106, 468230, 37790, 99477, 71139,37834, 79059, 030276, 484151,183118, 792193, 021170, 903174,101189, 649

$119

407

2,2741, 3875,1601,45037955252482587

3,50820, 4822,0021,255934927339

5,067 $325

$74

170,122

111,656

89, 545

87,457

45,91127, 66623, 43719, 23418, 65815,6317,5508,4469,4218,03939, 56515, 3889,35522, 5697,932

227,877

$9591, 8791, 9392,6142, 1091,4821, 6312,0362, 56715,81111, 73311, 74832, 06622, 05511, 76935,679 $41

$74

170,122

111 856

89, 545

87, 457

45,91128, 62525 31621, 17321, 27217, 7409,03210, 07711, 45710, 60655, 37627, 12121,10354, 63529; 98711, 79143, 597

sm

O

3oog

• Nontaxable. Specific exemptions exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers.

Page 195: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

MONTANA—Continued

CO

to

Income class

$80,000 to $90 000$90,000 to $100,000 _$100,000 to $150,000$150,000 to $200,000 _.$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400 000 to $500 000$500,000 to $750,000$750 000 to $1 000 000$1 000 000 to $1 500 000$1,500,000 to $2,000 000$2 000,000 to $3 000 000$3,000,000 to $4,000,000$4,000,000 to $5 000 0009-5,000,000 and over

Total

Numberof returns

2

38, 044

Net income

$365,075

83, S03, 851

Prior yearloss

deductionfrom net

income fornet taxable

income

$32, 362

Exemption from normal tax

Personalexemption

$4,400

83, 881, 591

Dividends

$541, 636

4, 281, 435

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$374

Capitalnet gainfrom saleof assetsheld for

more thantwo years

47, 8C9 $325

Normaltax

$535

746, 090

Surtax

Tax oncapital netgain (12Y2per cent)

I

$124, 987

283, 064

Total tax

$125, 522

i _ „ _ _ _1I ._1

$41 1. 029. 195

zn

o

jQO

g

N E B R A S K A

Under $1,000 J_Under $1,000..$1,000 to $2,000$1,000 to $2,000$2,000 to $3,000$2,000 to $3,000$3,000 to $4,000$3,000 to $4,000$4,000 to $5,000$4,000 to $5,000

5.269172

8,42815, 56117,231 !4,525 I2,7165,943

3503,040

$2,809, 9S2116, 136

13, 011, 49422,436,18441, 623, 22411,336,1229,120, 478

20,617,0101, 509,100

13, 470, 414

$23,303

3,307

6,225

$10, 743, 78221, 600

23, 652, 33715, 682. 26653, 857,1907, 297,124

10,430,02414, 668, 9581,413, 6138, 424,195

$523,80113, 344

305,14955, 902

476, 05690, 939

379, 707164, 497355, 213306.392

$8, 073169

2,137253891302285228584

1,068

!

$3, 245

268, 569

159, 570

229, 793

190, 927

$3, 245

268, 569

159, 570

229, 793

190, 927

Page 196: Statistics of Income 1922 - Internal Revenue Service

$5,000 to $6 000 l

$5,000 to $6,000$6,000 to $7 000$7 000 to $8 000$8 000 to $9 000$9 000 to $10 000$10 000 to $11,000$11 000 to $12 000$12 000 to $13 000$13*000 to $14,000$14,000 to $15,000 . ...$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000h30,000 to $40,^00 -$40,000 to $50,000$50,000 to $60,000$60 000 to $70 000$70,000 to $80 000$80,000 to $90,000$90,000 to $100,000$100 000 to $150 000$150 000 to $200 000$200,000 to $250 000$250 000 to $300 000$300,000 to $400,000 .$400 000 to $500 000$500 000 to $750 000$750,000 to $1,000,000$1 000 000 to $1 500 000$1,500,000 to $2,000,000$2 000 000 to $3 000 000$3,000,000 to $4,000,000$4 000,000 to $5 000,000$5,000,000 and overClasses grouped 2

Total

1. 20881054832722417916510092641991135669

14

63

51

67, 503

293, 7166, 626, 9315, 244, 0274 101,5022, 770, 9462,125, 9591, 875,1761, 897, 8911 250,2541, 242, 029

928, 8653,435, 6982,489, 8421, 538, 4662, 351, 4931,186, 805

741, 356

457, 528261, 933289, 452

809,180

177,969,193

21,704400

23, 4155,5253,5635,8948,68711,5525, 691

19, 79319, 94821, 241

75, 732

149,180 '2, 990, 8701, 958, 6031 333 895

781, 731484, 033429, 700398, 201237 800193, 800147, 700436, 917253, 900123, 600139, 05056, 80027, 200

11,6005. 4006.600

168, 900283,379600, 161515 632437, 860358, 436262, 506299, 508262 563202, 620165, 854709,452707, 640434, 945059 923

435,' 394

291, 786

196, 532109, 142133, 079

255, 980

13, 000

156,370,669

465, 510

10,662,122

29 KO27r 3819 3459, 4065,1505,2452,4115 2471.6041,3011,1081,625

21, 39310, 026

8845, 008

71375

$63127. 09323, 004

47,175

i2)

133, 963115,436103 85880,09672, 29166, 76868, 69247 27853, 93338, 786152, 906105, 27567, 84793, 30650, 00025, 489

15,1625,45511,814

91

111, 507

1

26, 965

125, 468

30, 052

2,190, 511

$3, 6678 1038,0767.8168,90811, 6259 50311 49210, 26057, 07668, 29261. 886137, 59196, 49274, 984

65, 32333, 24462, 374

222, 564

959, 276

$403. 4622,876

5, 897

133, %3110, 103111 9618S, 17280, 10775, 67680, 31756 18165 42549, 046

209, 982173, 567129. 733230, 937149,954103, 349

86, 3823S, o9974, 188

1

3,371

15, 646

255, 987

3,165, 433

ifi

1 Nontaxable. Specific exemptions exceed net income. 1 Classes grouped to conceal net income and identity of taxpayers.

COCO

Page 197: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

NEVADA

CD

Income class

Unde r $1,000!Under $1,000$1,000 to $2,000!$1,000 to $2,0005'°.000 to $3,COO1

$2,C00 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!$5,000 to $6,000$0,(00 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 ,o $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 - -

Numberof returns

67914

1,1942 8991, 9711,069

26277137

4586

14998441513966417514

1

$70,000 to $80,000$80,000 to $90,000$90,000 to $100 000$100,000 to $] 50,000 _$150,000 to $200,000..

Net income

$375, 85911,675

1, 8.S0, 7394 295,2404, 714, 0882,611,232

860, 4922,651,074

158,9062,034,312

33,913809,212631, 075326 %5127, 823124, 18491,81367, 30376, 62153,470

(2)120, 341110, 467(2)130, 094

(2)

Prior yearloss

deduct ionfrom net

income fornet taxable

income

$2, 492

23,003

Exemption from normal tax

Personalexemption

$1, 240, 473

3, 218, 5332,923, 6565,994, 4741, 504, 330

952, 2591,789,911

127 2411,195,141

13,780315, 423196, 75984,36026, 80029, 20012, 0008,600

17,18012,200

(2)12,4007,800

(2)8,200

(2)

Dividends

$19, 5002, 356

34, 2069, 768

22, 98419, 37022, 80335, 74158, 26229, 89724, 30838,37886, 93493, 33228,30418, 710

1,98021,21038, 27319,960

(2)26,05415, 439

(2)71, 761

(2)

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$3,914

18

170

384

49010, 322

95

1,568602

(2)

(2)14

(2)

Capitalnet gain

from saleof assetsheld for

more thantwo years

Normaltax

$374

54 622

43, 412

32 767

32 319

18 34715 0657, 3853,7464,2064,5632,0901,4871,383

(2)5,4316,197

(2)2,192

(2)

Surtax

$440632376463391382616485

(2)2,0083,029

(2)5,705

(2)

Tax oncapital netgain (12Hper cent)

Total tax

$374

54 622

43, 412

32, 767

39 310

18, 34715, 5058,0174,1224,6694,9542,4722,1031,868

0)7,4399,226

(2)7,897

(2)

M

HOin

oo

Page 198: Statistics of Income 1922 - Internal Revenue Service

$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 1$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

Totnl

100, 562

9,723 22,397,460 25, 495

5, 800

19, 696, 520

145, 286

884,816

i [

i

1, 069

19, 274

4'7?

236, 008

8,197

22, 724

:

8. 619

258, 732

NEW HAMPSHIRE

Under $1 000 1

Fnd^r $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 l

$3 000 to $4 000$4,000 to $5,000 1

$4 000 to $5 000$5,000 to $6 000 ifti OOO tn $6 000$6 000 to $7 000$7 000 to $8 000$8 0C0 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

2 69297

5, 5527, 746

2,011954

2, 056236

1 48369496367227158122978173504914761274423988

$1, 724 01951 214

8. 508. 72511 148 39816 211 3105, 008. 1363 257 5627,110,4751,055 6116 706 487

377, 5642 726 8082 353 1711 682,9571, 34U, OhU1 16! 534

947 5sf>909, 833672, 278708, 928

2 552 6491,344 582

1,501,5111, 040, 718481,024518, 408599, 034

:f 2, 924

2,111

1, 2422,480

3 911

13,188

$3, 890, 9992 865

13.789-9937, 781, 900

20 294 9993, 032, 5692, 936, 4374, 672, 170

582, 4253 874 996

140, 5611,101, 972781 924506, 754318, 220262 200196 600163 987151,607104, 51689,159

299 446120, 07654, 60087,10040, 00019, 20011, 00016, 600

$286, 30014 932

1,072, ytil110, SI 2

i no3 9QQ127, 759

1, 029, 783300, 263732,180390, 261335, 248336. 618526 275362, 035370,911408,120342 545311 329325,194216,368338,171

1 1?4 998741,043318, 500740, 022626,812205, 243519, 508343, 420

$15238756

963111

1,193434473

2,0741, 1463, m11 1225, 2H2, 7':'0

13 0'?t16 3062 308l) 5211, 7841, 740

30 8822, 2981, 5541,5515, 089

721725177

1.-1 < > > j

- > V-J (' (

S " h' 9

97, 721

U "M0S7'"1531, 1S7.'"* 011

.)- >-q2~ 399

. ... 22.370

$1, 375

30, 7356,200

76, 608

Ih, *>0

2\ 79146, 59531,15317, 6679,14412, 214

$1, 5853, 1823, 9854, 288* 9596 71S6, 7686, 1478, 279

43 27337, 29329, 51889, 34391, 28846, 91469, 08378, 937

i

$86

3,842775

11,122

$1, 232

130, 649

73, 838

85, 629

97, 721

52, 43246, 08540 39738, 47237, 29931, 89733 77734,16728, 51727,169118, 93974, 99055, 312136, 024122, 44168, 42379, 002102, 273

H

H

O

"2

o

1 Nontaxable. Specific exemptions exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers.CO

Page 199: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

NEW HAMPSHIRE—Continued

Income class

$80,000 to $90,000$90,000 to $100,000_$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000.$2,000,000 to $3,000,000 . .$3,000,000 to $4,000,000$4,000,000 to $5,000,000 .$5,000,000 and over. . „

Total

Numberof returns

2493

Net income

$176,313379, 897

1, 045, 559524, 058

i

| Exemption from normal tax

lossdeductionfrom net

income for Personalnet taxable exemption

income

--- $3,0005,000

20,2007,400

j

31,787 | 85,577,058 $25, 'VJO : G5, 363 475

Dividends

$87, 163262, 472477, 737104,901

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$1, 01361

i

14, 5S3, 7S3 109 fiiP)

Capitalnet gainfrom saleof assetsheld for

more thantwo years

$49, 28535, 22210, 644

Normal

$6 5724.459

39, 54931, 609

210, 069 1, 051, 487

Surtax

$34, 38461, 916

256, 075170, 490

1, 054, 425

Tax oncapital netgain (12Hper cent)

$6, 1614, 4031, 330

Total tax

$40,95672, 536

300,027203, 429

;

!27,719 2,133, 631

N E W J E R S E Y

Under $1.000 1 . . .Unrier $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 i

14,1331,49,1

33, 98259, 76163 99127, 9P210,034

$8, 378, 389883, 028

53, 426,10385, 531, 768

154, 995, 41870 64-3 r;9233, 309, 412

$46, 727

37, 032

$22,169, 716105, 017

84, 901, 72659,351 499

191,439, 85143, 756 73534, 691, 387

$4, 214, 837110,146

2, 233, 421579, 655

3, 824, 259755, 878

3,195, 846

$4 3,4382,1148, 7053, 4402,6004 5731,535

I

$31,192

1 021, 362

1 051,973

! | $31 192

1 091 Sfi21 ' " '

1.051 073

COCD

SUl

HI

Page 200: Statistics of Income 1922 - Internal Revenue Service

$3,000 to $4,000$4,000 to $5,000 1$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,C00 to $8,000$8,000 to $9,000$9,CC0to $10,000...$10,000 to $11,000$11,000 to $12,000$12,000to $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$206,000 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 $1,000,000...$],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.

32, 6481,530

25, 366432

8,1984,8523.3862, 4871,7261,3741, 077837730584

1,90798363§670366216116906139 |103 |25 !11 i12 I9 !2 |2 I1

113, 766, 9576, 775, 240

113,898,1592, 341, 68944,601,36531,382,48325, 265, 59221, 090. 78016, 367, 66314, 414, 07712, 369, 13510, 442, 2299, 848, 0318, 456, 954

32, 969,10522, 098, 66517. 345, 39222, 963,18018,393,47811,801,0607,487, 2976, 735,1175,188,1483, 677,45912,409,1834, 345. 3412, 557, 6973, 299, 8513, 038, 277

905. 8191, 348, 658(2)

301,834

19, 420, 484

1, 032, 262, 375

21, 5757,146

27, 4074,10721, 867IS, 32422,18540, 51317, 55444, 2175,163

30, 80240; 121107.00872, 892100, 75691, 60174, 742

6,11423, 65210, 815

22, 654

85, 305

980, 279

83,161, 4555, 399, 077

70, 922, 305955, 725

19, 858, 88211, 324, 0498, 019. 4445, 781, 3403, 894, 3803,127, 0992, 305, 8311, 846,1831, 625, 7801, 295, 2004, 094, 7732,126, 0651, 344,1361, 406, 978765, 738417, 758214,082182, 483118, 09974,400186, 60032. 4001GJ 40021, 80018, 4004.8003,000

9,400

666, 970, 023

1, 919, 0092, 501, 0872, 662, 3731, 704, 6412, 917, 9533, 459, 4883,167, 9773, 368, 3082, 216, 6122, 606, 2882, 313, 4801, 972, 6381, 854, 8691, 678, 6677, 678, 4705, 683, 7124, 922, 6847, 482, 8236,368,1115,153, 9642, 891, 8602, 856, 1262, 029, 4951, 966, 7035, 481, 0853.347.7181, 895, 3341, 545, 2981, 676, 317408, 806

1,410, 196

I2)

8, 7053, 87814, 0352, 761

49, 91663, 95667, 79159, 03655, 52548, 74538, 69224, 66330, 92722, 640136, 060100, 79279,133102, 39853, 97346, 22956, 8559,766

77, 33227,15134, 1535, 7598,52115, 04945, 032

1,167, 935 ! 1,167, £35

1,826

5,199, 8

117, 256, 024

48

1, 362, 752

$275, 315451, 369536, 029428, 004495,176341, 226171, 561

1, 082, 702559, 37791, 382189, 86465, 05325, 781

I2)2)

14, 019, 699

18, 733, 438

1,616, 169 !.

891, 810714, 781676, 998610,642565, 005514, 334467, 232412,057409, 538353, 217

1, 435. 481981, 933792, 658994, 551666, 618466, 226304, 512260, 434204,105116, 061449, 34593, 26542, 207121, 70899, 39036, 995

27. 291

$34, 65050, 53062, 79362, 05774, 89677, 44079,35391, 55892, 385553, 932616, 962720, 996

1,357,005 i1, 343, 0191, 220,108936, 533961, 579888, 926715, 563

2,951,4141, 228, 622872, 919

1, 235, 5541, 253, 842381, 939616, 249(2)

2, 562, 806

17, 597, 025 21, 043, 630

$17, 98759, 690 |70,473 i55,548 !67,194 I42, 65221,445136,13971, 74911,423 I23,7338, 2443,222

1, 752, 462

2, 341,961

1, 616, 109

891, 810749, 431727, 528673,435627. 062589; 230544, 672491,410£01, 096445, 602

1, 989, 4131, 598, 8951, 513, 6542, 369, 5432, 069, 3271,758,8071,296,5931, 289, 2071,135,683

853, 0693, 536, 8981, 393, 636

926, 5491, 380, 9951, 361, 476

422, 156616, 249C2)(2)(2)

4,342, 559

40, 982, 616

5

1 Nontaxable. Specific exemptions exceed net income. 2 Classes grouped to conceal net income and identity of taxpayers.

Page 201: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

NEW MEXICOCD00

Income class

Under $1,000 1 _Under $1,000..$1,000 to $2,000 *$1,000 to $2,000 .$2,000 to $3,000 l

$2 000 to $3 000$3,000 to $4,000 J

$3,000 to $4,000$4,000 to $5,000 1.$4,000 to $5,000..$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000—$7,000 to $8,000$8,000 to $9,000..$9,000 to $10,000$10,000 to $11.000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15, 000$15,000 to $20,000$20,000 to $25,000...$25,000 to $30,000$30,000 to $40.000$40,000 to $50,000...$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000.

Numberof returns

80711

1,500

Net income

$385,3346,058

2. 324. 9952,496 I 3,691,3693,087 i 7.396.6191,044

3941,017

53620

62101035324272567

135

1287

11223

2, 625, 9731,304,7313, 534, 940

230, 3852,765,198

32, 4241,145,302

663, 675396, 793202, 823257, 622261,33369,17086, 316

174, 75673, 207

210,197173, 480190, 396383, 98186, 459

107, 768201, 510

i

Prior yearloss

deductionfrom net

income fornet taxable

income

$125,326

4,652

30, 208

1,658

1,012

32, 894

Exemption from normal tax

Personalexemption

$1, 642,152462

4,127, 7452, 537, 7559, 701, 5611, 695, 0711, 445, 5012, 380, 837

203. 5091, 582,754

14,800460,020203, 920111,76239, 52349,00042,40012,90011, 20022, 6008,200

16,40013, 0008,450

21, 7002,0002,0003,000

Dividends

$57, 063

36, 2997,943

39, 39641,86666, 83565, 62659 96984, 56327, 207

108,15484, 64078,02733,07759, 79530,36921,21751,34656, 902

114, 75859, 296

104, 642124, 467120, 44734, 5583,768

201, 744

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$90

59388941

61169

1, 3951,594

18, 293

735290

13917

357

792349

1, 688

Capitalnet gain

from saleof assetsheld for

more thantwo years

$12,166

1,001

Normaltax

$236

45 985

35 786

43,567

43,723

23, 38316, 8959,4436,9528,497

11,2172,1113, 0145,1962,2799,2153,1643,415

17, 8572,6983,6081,285

Surtax

$461775584965

1,224423630

1,603820

3,5884,6497,448

23, 5935,1112,276

28, 428

Tax oncapital netgain (12Hper cent)

$1, 521

125

Total tax

$236

45, 985

35, 786

43,567

43,723

23, 38317, 35610,2187,5369,462

12,4412,5343,6446,7993,099

12,8037,813

10,86341,4509,3305,884

29,838

HMow.

oo

Page 202: Statistics of Income 1922 - Internal Revenue Service

$200,000 to $250,000$250,000 to $300.000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,00$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. 11,553 28,982, 814 195, 750 26,360, 222 1, 773, 974 27,807 13,167 299,526 82, 578 383, 750

NEW YORK

Under $1,000 iUnder $1,000$1,000 to $2,000 1$1,000 to $2,000..$2,000 to $3,000 i$2,000 to $3,000..$3,000 to $4,000 !$3,000 to $4,000. .$4,000 to $5,000 i$4,000 to $5,000..$5,000 to $6,000 i$5,000 to $6,000..$6,000 to $7,000-.$7,000 to $8,000..$8,000 to $9,000..$9,000 to $10,000....$10,000 to $11,000-.$11,000 to $12,000-.$12,000 to $13,000...$13,000 to $14,000...$14,000 to $15,000...$15,000 to $20,000...$20,000 to $25,000...$25,000 to $30,000-..$30,000 to $40,000...$40,000 to $50,000...$50,000 to $60,000-.$60,000 to $70,000—$70,000 to $80,000-.$80,000 to $90,000. _ .$90,000 to $100,000..

3,87961, 0551,067

28, 47818, 459 |13, 166 |9,4017,621 j5, 6834, 6533, 7643, 2472,7529,4355,2353, 4383,6612, 2S31,437965578450275

$38, 253, 5191, 293, 674

184, 259, 453392, 316, 158563,197, 620229, 556, 237108, 859, 903316, 887, 24616, 856,819

272, 810, 6025, 839, 811

154, 900, 148118,785,747106, 644, 01879, 430,13872, 057, 52259, 396, 01953, 350, 00946, 844, 67043, 699,15439, 813, 681165, 759,157116, 764, 21393, 957, 090125, 940, 705101, 882, 71978, 547, 32263, 844, 93043,191, 62838,134, 77126,049,072

$2, 241, 293

170,295"471

456, 492

288,~275"7 945

150! 3298,132

565, 9789,359

83, 904106, 874206, 339211, 94374, 233106, 372208,120171, 279171. 397719, 603543, 320624, 907982, 184623, 818539, 813169, 575187. 639569, 038318, 575

$90, 491, 99248, 121

305, 009. 731277, 812, 699719,156, 282136, 994, 336115, 046, 748214, 228, 27513, 114, 893

158, 579,1162,108, 594 !

64, 720, 89041, 582, 50729, 004, 71020, 308, 101 i16, 397, 149 !12,108, 767 !9, 711, 803 i7, 785, 737 I6, 668, 940 !5, 644, 352 !

22,599,214 |10, 546, 553 !6, 789, 897 I7, 229, 038 I4, 384, 127 I2, 716,167 !1,811,378 !1, 062, 289 '•

878, 500 !505,114 1

$30, 899, 046225, 145

7, 003, G102, 331, 561

13, 838, 2624, 052, 5329, 838, 1336, 829, 9226, 531, 9297, 920, 7615, 479, 1469, 147, 40713, 364, 01411, 059, 20910, 960, 14514, 125, 54810, 028, 75i9, 145, 6529, 09S, 3729,117,3407, 797, 455

37, 595, 57730, 990, 36227, 020, 96542, 245, 43935, 757, 69128, 869,17022, S61, 42517, 475, 31114, 504, 76110, 889,497

$639, 3S18. 530

23, 05810, 49256,10313, 12396, 32925, 34040, 75048, 33957, 818

206,871320, 194239, 221276. 158273, 460187, 258177, 899157, 484155, 352209, 767737, 888623, 819455, 065820, 701543, 426572, 091291, 374294, 479308, 054229, 820

$42, 057

4, 577, 442

3, 560, 434

3, 866, 364

.! 4, 268, 008

3, 367,1602, 865, 0993, 248, 590

J 2,557,105I 2, 54i; 423

2, 237, 5692, 099, 4831, 894, 6931, 847, 3441, 729, 1877, 546, 7555, 417, 9344, 369, 9885, 864, 8504, 623, 468

$1, 076, 0162,274,333 , *, ., ^3.703,216 I 3,365,8392, 983, 913 I 2, 678, 1362, 113, 223 ! 1, 844, 9093, 149, 886 | 1, 592, 5432,386,026 i 1,107,739

$89, 090849, 423238, 008269, 786285, 732331, 445357, 195406, 539442, 030

3, 034, 9S63,322, 1163, 866, 9S17, 449, 3068, 379, 4278, 059, 5898, 342, 5486, 524, 4416,137, 4314, 741, 520

$107,190301, 525480, 005384, 820274, 232406, 354300,138

$42, 057

4, 577, 442 H

3, 560, 434

3, 868, 364

3, 367, 1602, 954, 1894, 098, 0132,795,1132,811,2092, 523, 3012, 430, 9282, 251, 8882, 253, 8832,171,217

10, 581, 7428, 740, 0508, 236, 967

13, 421, 34613, 309, 42011, 905, 48311,405, 504

8, 643, 5828,136, 3286,149,397

4, 268, 008 M

3O

ofed

1 Nontaxable. Specific exemptions exceed net income. CDCD

Page 203: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

NEW YORK—Continued

Income class

$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 returns

795279124887844591614762

1

1,102, 748

Net income

$95, 543, 77548,126, 63427, 400, 37823, 910, 40926, 817, 53719, 483, 62435, 897, 56513, 743, 95716, 334,17211,926,51614, 908,061

(2)

(2)17, 362, 606

4,110, 588, 980

Prior yearloss

deductionfrom net

income fornet taxible

income

$2,816, 4421,058, 594

179, 27044,664

306, 5151,427, 783

16, 350,075

Exemption from normal tax

Personalexemption

$1,451,771502, 521209, 073138, 800125, 80071,800

"73,80016, 60021,2007,8005,000

(2)

(J)4,000

2,307,670,168

Dividends

$44, 686, 88822, 744, 66012,454, 78410, 360, 41217, 899, 440

9, 354, 95320, 572, 986

7, 322, 9536, 623, 2425, 937, 0364, 236,114

(2)

(2)23, 523, 607

652, 727, 216

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$675,781272, 677136, 782119, 662110, 793147, 054196, 76547,050

640,869

2,075(2)

(*)57,114

10, 511, 294

Capitalnet gain

from saleof assetsheld for

more thantwo years

$7,085, 5775, 401, 4174, 252,1034,188, 3315, 346, 0694, 985, 2509, 987, 5794, 357, 3512,158, 8333, 791, 325

11,286,459(2)

(2)729, 894

81, 861, 801

Normal

$3, 717,9291, 663, 422

947, 318789,132594, 964478, 869644, 458154,147585, 544225, 465

1,514

88,921, 930

Surtax

$22,101, 72023, 320, 387

8, 210, 6857,431, 6258,671, 9115, 969, 675

11,135, 8533, 932, 9816, 739,1903, 924, 5651,648, 242

(2)

(2)8, 594,183

174, 808, 610

Tax oncapital netgain (12^per cent)

$899,196674, 930533, 837525,843668, 578626, 632

1, 255, 759544, 669269, 856473, 915

1, 410, 824(2)

(2)91, 236

10, 229, 539

Total tax

$26,718,84525, 658, 7399, 691, 8408, 746,6009, 935,4537,075,176

13,036, 0704, 631, 7977,594, 5904, 623, 9453, 060, 580

(2)

(2)8, 685, 419

273,960,079

NORTH CAROLINA

OO

13Ow

oo

Kl

Under $1,000 i._Under $1,000._.$1,000 to $2,000 11,000 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.

2,59750

8, 23710,18319, 7473,2783, 6692,924675

2,020

$1, 860. 26432, 362

12, 870, 65414,146, 27647, 079, 2718, 243, 89213, 356, 04310,182, 7612, 954, 0919,047, 451

$666,1585,529

423, 58589,199605, 619156,127

237, 9021,125, 624364, 374

$4,953 I185 !

895250

1, 4153, 6002,68013, 9033,436

$1,119

149, 325

112, 914

"108,903

"Il9~52T

$1,119

149, 325

"112,914

108, 903

~119~52i

Page 204: Statistics of Income 1922 - Internal Revenue Service

$5 000 to $fi 0^0 !

$5 COO to $6 000$6 000 to 157'000$7 000 to $8 000$8 000 to $9 000$9 000 to 1510 000$10 000 to $11 000$11 COO 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 COO to $40 000$40,000 to $50,000$50,000 to $60 000$60, COO 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 $2,000,0T<0$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

1101, 054

7244803412542U153120868128014280784723101310812

22

21

580 7075, 742, 5954 700 5863, 586, 7892,899, 0022, 403, 0882 215, 7501, 756, 6401, 497, 9301,159, 5991, 169, 7644,858, 0883,173, 9512,180, 4872, 702, 6682,115, 4221, 267, 882634, 876972,332854, 995754, 401

1, 453, 633917,171460, 213567, 003

|11

58,009

16 0543, 5812 2572, 52311.8113, 54639. Ml2. G9810,417

37, 03439, 829

74, 015

136

1 "1, 515, 622

171, 929, 259 525, 889

?8° 3532,812,^8.31 8S0 7771, 201, 914858, 783667, 639522.100359, 96728ft. 000205, 200194. 3006-*9. 500339, 700180, 500181, GOO111,30053, 40017, 00025, 97720, 60017, 80026. 4009, 9001,0002, 400

(2)

316 813373, 016714 147653, 507584. 881511,717614, 702466, 362429,131435, 676325, 839

1,634,9171. 085, 567' 881,1891, 032, 893898, 517640. 279296, 752678, 389278.403377, fi.54972. 109

1,185, 4S3539, 002510, 134

_

!

3,000

147, 338, 862

1, 500, 433

22, 458, 304

7.3-5

11,914 .2.:?!.)10 95'. *

1 4 •;: •

') !. < >

7 1" 10

1 ' >'""4 , I'i* .I.ti51 $125,762

13, 957 59, 8268,905 i 10,434

608 ! 15,5193 j 44,034

772 187,323272 : 44,047

4,479 i 151,6418,180 i 1,500

' 42,33259 ; 305,659

i (2)j (2)

102, 95893, 32880, 09072, 67763, 77864, 67654, 41248, 96736, 24539. 870171, 743123, 89782,01399,17379, 78143. C.2623, 92118,-12431, 33526, 64528, 90125, 525

i

-. ! 59.988

184, 646 i 1,048, 065

4,344

1,907,811

$3 6617, 2098, 5908, 75610, 26010, 62411, 27110, 73712, 70S80, 35890, 41290, 950160,394175.371]3H 78981, 465131,862126, 542143, 988354, 395313.479151, 0S3112,635

m

640, 696

2, 876, 235

$8, 0249, 1011, 3041,9405,505

24, 0455, 506

17, 955r 188

38! 207

(2)

7,499

124, 565

102, 95896, 98987, 29981, 26772, 53474, 93665. 03660, 23846, 9S252, 578

252, 101214, 309172, 983267, 591264, 2531S3, 719107, 320155, 491181, 922176, 139401, 251339,192156,374150, 842

(2)

C2)

652, 539

4, 908, 611

5?>

O

1 Nontaxable. Specific exemptions exceed net income- * Classes grouped to conceal net income and identity of taxpayer.

o

Page 205: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

NORTH DAKOTA

too

Income class Numberof returns Net income

Prior yearloss

deductionfrom net

income fornet taxable

income

Exemption from ijprmal tax

Personalexemption Dividends

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

Capitalnet gainfrom saleof assetsheld for

more thantwo years

Normaltax Surtax

Tax oncapital netgain (12V2per cent)

Total tax

Under $1,000 1Under $1,000$1,000 to $2,000 i _$1,000 to $2,000..$2,000 to $3,000 i _$2,000 to $3,000$3,000 to $4,000 i _$3,000 to $4,000.$4,000 to $5,000 i$4,000 to $5,000.$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000.$7,000 to $8.000$8,000 to $9,000...$9,000 to $10,000..$10,000 to $11,000..$11,000 to $12,000.$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000.$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000.$60,000 to $70,000.$70,000 to $80,000 _..$80,000 to $90,000$90,000 to $100,000_._$100,000 to $150,000...$150,000 to $200,000

1, 09122

2,5484,5134,9881, 340845

1,23366

8052

2341351015529311813236

298842

$886, 69413,756

4,123, 3446, 494, 888

12, 006, 4143, 356, 2432, 802, 9744, 260, 757

278, 8573, 613, 065

11, 4101, 293,163

862, 651754, 430465, 777275, 903321, 870204, 988161, 482308, 52486, 847

499, 841173, 912215,595136, 207

$3,313,294

$4, 760

7,514,7334,531,69816,123,5522,031,5643, 245, 0922, 988, 734

225, 4122,169, 475

6,100589, 931321, 531253,168125, 70065, 40073, 93745,40027,80055, 23315,60070, 60024, 20018, 20010,400

$34, 4071,710

76, 88615, 406

111, 10535, 622

110, 14062. 542

138, 083133, 2528,198

78, 27188, 42471,912

$19

1,081

28, 85266, 45256, 37829,157

112, 50243, 464

134, 3049,461

60, 79562, 262

1,4241,199796

1,8102,3081,107511

11,381131293647

828

$472

"78," 448"

51, 494

48, 561

"53,187

25, 36719, 32020, 00713, 2489,5599,8876,1814,5537,9861,854

18, 9369,9419,7084,444

$5471,4711,3581, 0311,4131,2211,1572, 794

9548,3324,6788,7198,089

$472

"78," 448

51, 494

48, 561

"53," 187

25, 36719, 86721, 47814, 60610, 59011, 3007,4025,710

10, 7802,808

27, 26814, 61918, 42712, 533

in

O

3aog

Page 206: Statistics of Income 1922 - Internal Revenue Service

$200,000 to $250-000$250,000 to $300',000.....$300,000 to $400,000$400,000 to $500,000$500,000 to $750.000$750,000 to $1,000.000.__$1,000,000 to $1,500,000_$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and over..Classes grouped *.__

Total

157,497 4,000 I 125,710

18, 750 43, 767, 089 4, 760 j 43, 850, 754 1, 779,183

OHIO

$3,968 I

24,146

1,698

3,968 | 394,851

16,108

57, 872 496

18, 302

453, 219

Uji-ler $1,000 l

Under $1,000$1,000 to $2.000 1$1,000 to $2,000$2,000 to $3,000 !

$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000 _$4,000 to $5,000 i _.$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000

14,138533

43, 88288, 38596,13028, 69412,12928, 6532, 08719, 094

5917,4114, 8173,5122,3811,8641, 3441,154931801603

2,1271,12570675940523215581

$9, 956, 780298, 293

67, 454, 828126, 094, 810228, 560, 50972, 539, 54240, 400, 67499, 280, 8699,183, 639

85, 569, 2093, 213, 530

41, 459, 64631, 153, 55426, 228, 39820,187,14117,681,02314,105,46513, 256, 91511,614,28710,808,0118, 741, 506

36, 594, 25125, 077, 01219, 330, 05326, 004, 34618, 098, 48912, 650, 80010, C38,1656, 022,129

$161,163

6,404

24, 215

33, 217

342. 6595,333

53, 3761, 909

15 96729 73450, 36446, 3736,357

35, 23527,15839, 92633,567158, 659121, 32579, 42041, 58610, 575

101, 958

30, 535

$21, 024, 09350, 469

111, 334, 73888,881,815

290, 670, 95047, 776, 65540, 957, 83470, 747, 7375, 943, 530

50, 861, 8621,189,222

18, 865, 24911, 143, 5598 234 3935, 360, 9734,117,4882, 900, 8842, 507, 5892, 004, 2851,715,9731, 306, 2494, 498,1352 325 0^71, 463, 3371, 518, 434815, 646433, 200294, 848152, 000

$2, 404. 41760, 605

4, 390, 448637, 403

6, 824, 6081, 719, 5346, 571, 1352, 366, 0C45, 242, 5643, 598, 0912, 844. 1463,450.2124, 921' 4684,397 1894, 534. 3184, 130,0893, 895, 4013, 421, 3083, 462, 3663, 456, 8722, 720, 71312,419,26310 115 7018, 366, 974

12, 905, 7648, 615, 3816,071,2515, 834, 9943, 219,812

$16, 5772,089

10, 5257 290

10, 0288,1187,1925,6608, 93733 97438,91543, 683106 44683 16 i59,01057, 60391,15848, 09062, 60345, 34452, 97815^ 75291 839

67, 67588, 714131,32165, 34423, 91752, 073

i7 836

1 48n 913i ' '

i 946,824

1 1, 063,190 i

! 1 243 839

888 867i 654 6°7i R4fi 4RS

537 725K97 272433. 307436, 994381 077364, 07129K 179

! 1 393' 206UOil 90S

$172, 351345, 340312, 108543, 443439,154

693 538871, 165622. 627437, 836282,114166, 472

$^3 987 i

52 037 ''59 58664 88567,638 !80, «6988 95399 80596 953600 7?2706 069796'666

1, 546, 4331,519,6571, 329, 7761, 263, 882

872, 928

$10, 77243.16841, 72670, 54555,516

$7, 836

1 486 913

946 S°4

1, 063,190

1 243 839

888 867677 914698 4955Q7 311592 157500 945517, 863470 030463 876395 132

1 923 9981 606 2771 490 2042, 428, 3702,185, 4521,809, 3381, 616, 5411,094,916

1 Nontaxable. Specific exemptions exceed pet income.2 Classes grouped to conceal net income and identity of taxpayer

O

oog

o00

Page 207: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

OHIO—Continued

too

Income class

$80,000 to $90,000$90,000 to $100,000....$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000..$250,000 to $300,000$300,000 to $400,000_$400,000 to $500,000$500,000 to $750,000$750,000 to $1.000,000$1,000,000 to $1,500,000$1,500 000 to $2 000 000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2 .

Total

Numberof returns

5741883110995922

1

Net income

$4, 857, 6973, 902, 239

10, 603, 9145, 273, 8782,145, 8432, 533, G433,102, 0992, 322, 3205, 372, 6751, 600, 979

(2)

(2)

! 5,616,153

Prior yearloss

deductionfrom net

income fornet taxable

income

$55, 1794,534

38, 262

131, 277

364, 988 1,138, 934, 714

Exemption from normal tax

Personalexemption

$107,40077, 800

154, 03950, 00019, 40014, 80011,2002, 8005, 8004,200

(')

(2)

4,600

1,686,267 i 799.548.203

Dividends

$2,604,1722, 828, 4906,194, 9963, 596, 559

898, 2942, 071, 8791, 355, 8241, 881, 3974, 252, 600

671,376(-)

(2)

1, 663, 499

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$7, 78417, 68928, 3499,9102,165

22, 53219, 2052,152

25, 231

(2)

Capitalnet gain

from saleof assetsheld for

more thantwo years

$571, 734245, 683

1, 332, 8521, 019, 602

397,170386, 385

1,231,8145, 000

1,087,1503,622

(2)

(2)

Normaltax

$130,72792, 320

279, 877101, 04868, 89818, 46148, 99147. 38255,06673,423(2)

(2)

13.036

170, 617, 297 1, 610,995

2, 522, 819

10, 616, 225

113, 297

16, 243, 835

Surtax

$727, 974746, 365

2,369, 4311, 355, 887

604, 499797, 725708, 837

1, 042, 5011, 894, 760

740, 598(2)

(2)

1,459, 547

21, 718, 270

Tax oncapital netgain (12Jper cent)

$75, 78733,011

177, 540130, 526

51, 46849,989

156,106625

135, 716453

(2)

(2)

315, 353

1, 348, 301

Total tax

$934, 488871, 696

2, 826, 8481, 587, 461

724, 865866,175913,934

1,090, 5082, 085, 542

814, 474(2)

(2)

1, 888,197

39, 310, 406

O K L A H O M A

Under $1,000 1 _ . -Under $1,000$1,000 to $2,000 i$1,000 to $2,000..$2,000 to $3,000 i. . -$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000

62 |11,52412,335 i18,469 !5,4092,8935,5^9

$2,934,117 !.24,562 !.

17,930,52118,385,227 |44,285,67o13,466,273 I9,598,641

19,363,604 1: : : : : : : : : : : : : :

$11,878, 517

31, 242, 80812, 475, 53456, 577, 4108, 617,140

10, 378, 92913,488, 332

$201,926 :

3,447 •• $78366, 63035,155

285,911 '86,127 251

335,499172,146 | 95

$889 !

235,489 i !

190.833 i j

i 2 2 9 , 3 9 2 ! . . . . I

$889

235, 489

190,833

229,392

wHH

OwO

pa

Page 208: Statistics of Income 1922 - Internal Revenue Service

$4,000 to $5,000 1$4,000 to $5 000$5 000 to $6 000 !$5 000 to $6 000$6,000 to $7,000$7,000 to $8,000$8 000 to $9 000$9 000 to $10 000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14 000 to $15 000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250 000$250 000 to $300 000$300,000 to $400,000$400 000 to $500 000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1 500 000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3 000,000 to $4 000 000$4 000 000 to $5 000 000$5,000,000 and overClasses grouped2... _ _.

Total

5262,951

931,427

9851,054

605485306256163143100431188110974029175

1051315212

2

~~

72, 063

2, 295, 65213 202, 638

516, 4557, 834, 0976, 392, 7927, 923, 2535,138, 9704 557 2143,216,0872, 937, 8402, 032, 7761, 932,1371 445 6977 445, 2394,219,3962, 972, 4233, 328, 6681,801, 9831, 586. 4391,102, 375

377, 881859, 007462, 161

1, 459, 412

1,138, 881552.120

906, 3591, 249, 091

2, 217, 700

462, 240

217, 555, 604

$2, 9012,213

2,481

5-212, 080

11,4243 7455, 5635, 3633,0296,300

22, 675

12,109

90,950

2, 366, 0648 185 328

2^8 1193 f 03' 3352, 533, 8242, 289, 7101, 302, 176970 522671, 865556, 601347, 573313, 400224 100905, 568394, 200240, 395222, 00098, 60064, 00030, 51712, 90023, 90010, 40025, 500

7,8004,800

5,200

2, 000

4,000

170, 373, 067

149, 500217, 737359, 648303, 986385, 451381,647411, 687392 096341,179324, 829232, 386254, 014906 551

1, 041, 604685, 135382, 742682, 951433,130432, 822494, 67487, 431

400, 33855, 111

636, 356

140, 08999,108

165,469396, 688

49, 317

545. 450

12,175, 967

7 t 44V J VJ

'•> 9 j ( ;s.:. \4

2 V>1'19. 11^

3723." 7

33.", "i45,' *•','30 , (.*7v>9.4181,514

71823

4, 673

318

5, 788

$99, 433290, 813358, 980256,812139, 563202, 286255, 318680. 187

811,455

889,881743,124

2, 088, 281

214, 070

71, 273

6, 887,406

194, 744

163,132150, 384263, 335188, 996185 141131,993128, 035101, 05991, 64365 862

378, 743225, 869167, 055169, 81675,19065, 92430, 92710, 66326, 76610, 64310, 545

2,65134, 569

10, 727

5,929

4,704

3, 551, 648

$4,97616, 04215, 06516 55415, 23217,70615. 53017,73415 647

123, 660120, 421117,805196, 514126, 389129, 899110. 61634, 247

118, 86127, 375160, 302

12,640154, 779

47, 812227, 148

18, 015

$6, 57537, 41746, 24632, 10217 44525, 28631, 91587, 962

102, 671

111,23592, 891

261, 035

140, 030

2, 000, 999

8,909

861,689

194. 744

lfiS, 132155, 36C279, 377204, 061201 695147, 225145, 741116,589109, 37781 509

502, 403346, 290284, 860372, 905238, 996242, 009173,64562, 355

170,91369, 933

258, 809

117,962189, 348

159, 047330, 766

284, 979

153, 643

6, 414, 336

1 Nontaxable. Specific exemptions exceed net income.* Classes grouped to conceal net income and identity of taxpayers.

too

Page 209: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution

OREGON

income classes—Continued to

o

Income class

Under $1,000 1Under $1,000....$1,000 to $2,000 i$1,000 to $2,000...$2,000 to $3,000 i . . .$2,000 to $3,000$3,000 to $4,000 i._$3,000 to $4,000 ._$4,000 to $5,000 i$4,000 to $5,000..$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000 . . .$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000-.$11,000 to $12,000$12,000 to $13,000..$13,000 to $14,000 ._$14,000 to $15,000$15,000 to $20,000...$20,000 to $25,000$25,000 to $30.000...$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60 000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000.__$100,000 to $150,000$150,000 to $200,000....

Numberof returns

5,684123

9, 70314, 93514,1274,7671,8164,477

2792.334

169186384532902281881231017257

214109696234159464

173

Net income

$3, 648, 28672, 825

15, 301, 61821, 742, 70833, 692, 85411,711,9186,003, 768

15, 510, 0821, 254, 293

10,405,73182,821

5,039,7164, 123, 1503, 379, 0402,460,9722,163, 3631, 970, 2141, 406, 3611, 263, 257

972, 281827, 704

3, 702, 3412, 430, 2691, 887, 36S2,154, 7731, 537, 721

834, 454571, 724299,511509, 975375, 401

2,071, 598528, 526

Prior yearloss

deductionfrom net

income fornet taxable

income

$442

2, 6601,66S3,137

9,665

2,584

11,42811,837

2,451

71, 257

Exemption from normal tax

Personalexemption

$9,192,956502

26,108, 26315, 021, 63442,920, 755

7, 282,0136, 473, 508

10, 763, 250951,621

6,105, 34076, 068

2, 260, 7661, 535, 0811,063, 463

671,721521 100432, 937295, 633223, 400177, 033127, 900474, 283225, 900139, 300132, 30060, 00033, 40012, 6009,8007,4009,000

22, 0005,400

Dividends

$29, 6093. 0f>5

282, 78553, 262

310, 806101,030450, 274219,974412,938174, 02340, 363

166, 450328, 203375, 050253,778303, 008315,811224,160214,549173, 725124, 357871, 797734, 435747, 552890, 463838, 335306, 459326, 353101, 425626, 981198, 585

1,615,511466,353

Interest onGovern-

mentobligationsnot wTholly

exemptfrom tax

$48

150

65

33

1,302

8, 6576, 390

14, 9002,700

18, 6993, 9549,0692,1661,848

Capitalnet gainfrom saleof assetsheld for

more thantwo years

Normaltax

$2, 77 i

778 ; . . . .15,44240 04225,3436,770 i

10,789 j $96,69020, 332 112

81 I 33 11711,1382,9174,248

25, 243418 J

55,949

_267, 648

174,496

181,416

165 541

105 47895, 90192, 00379,41675, 67072,18352, 31053,12939, 04137, 243

160, 922100,49070, 44183, 75541, 58636, 35716,10213, 531

59012, 46929, 2334,028

Surtax

$3,0366 603

Tax oncapital netgain (12Jper cent)

:

7,1667 930 '9,2338, 4209,5149,0319,242

61, 88268, 50677, 526

131, 877125, 06994, 92467, 68148, 46179,19678, 649

524,375177,858

$12, 08714

5,7S6

6,994

Total tax

$2, 777

267, 648

174,496

181,416

165, 541

105.47898, 93798, 60686, 58283, 60081,41660, 73062, 64348, 07246, 485

222, 804168 996147, 967215, 632178, 742131, 29589, 56961, 99279, 78691,118

560,602181,886

aoCO

joo

Page 210: Statistics of Income 1922 - Internal Revenue Service

$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 $6,000,000$5,000,000 and overClasses grouped 2. _

Total .... .. .. .

2

11

475, 503

(2)(2)

2,000

(2)(2)

|

|

61, 879

814,106

161,226,232

503, 610

(2)(2)

j

i

3. 800....

117,129 133, 342,127

587, 733

13, 372, 802

1,430

(-2)

(2)

1,475

(2;(2)

i|

_ _ _

3,468

238, 420

1, 397

188, 740

309 [I

(2)(2)

17, 097

2, 081,162

178,934

(2)(2)

184

(2)(2)

1—

348, 274

2,133, 387

175

179,427

(2)(2)

365, 546

25, 240 I 4, 239, 789

PENNSYLVANIA

Under $1,000 *Under $1,000 ._.$1,000 to $2,000 i$1,000 to $2,000..$2,000 to $3,000 i_$2,000 to $3,000.$3,000 to $4,000 1$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000..$6,000 to $7,000$7,000 to $8,000...$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000 .$14,000 to $15,000...$15,000 to $20,000$20,000 to $25,000-.$25,000 to $30,000$30,000 to $40.000 .$40,000 to $50,000

23,974 |1,540 !

67,854132,965 !143,934 i48,424 !22,719 i49,5113,582 I

36,265 i923 i

13,359 !8,572 i5,808 I4,237 i3,363 '2,489 I2,061 ;1,704 I1,424 !1,179 I4,0032, 164 I1,400 I1,469 I

895 |

$15,937,638842, 553

104, 316, 267192, 504, 922345, 605, 725120, 524, 24575, 575,043172,175,14015, 456, 524161, 736, 2714, 843, 90873,036,15555,196, 31243, 399, 50435, 857, 39631,869.03226,100, 08123,662,11421, 258, 62919, 206,15917, 083, 08469, 040, 86748, 245, 50238, 313, 24550, 595, 26739,857, 292

$803,501 <12,498 I61,634

92,326

'" 182," 097"2,203

144,14417, 622

112, 30356, 94979, 62475, 68145, 286

101, 75580, 71881, 55492, 24366, 346

115,168356, 944219, 860238, 666480, 253371, 271

$36, 570,152192, 509

171,097, 306132, 939, 263447, 248, 017

71,318,69482, 220, 793

117,005,09413,106, 59594, 846, 317

2, 497,12431, 514,42919, 773, 74113,113, 943

9, 510, 0347, 382, 8965, 392, 7974, 445, 7463, 661, 5983, 020, 4082, 607, 0498, 461, 7564, 495, 4462,859, 0342, 975, 5831,842,084

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.

$8,391, 396226, 851

4,319,7131, 705, 9596, 651, 4733, 506, 8337, 300, 3635, 696, 2064,049, 3177,197,5883,173, 5926, 394, 9467, 217, 0076, 691, 5186, 200, 0745, 501, 9715,008, 6124, 905, 7704, 694, 4334, 541 5423, 888, 235

17, 272, 67314, 108, 69412,711,77017, 568,16714, 255,832

$246,1258,696

24, 35712, 06820,17712, 72453, 95117,10515,19444, 39317, 996

145, 777152,160140, 029144,925167, 876100, 14398 895113,73176, 59794,105

396, 551200, 963210,314242, 515362, 770

$734, 1351,136, 207

$19, 792

2, 358, 543

1, 865, 683

1, 985, 866

2, 389, 262

1, 431, 5151, 231, 1201,116, 5151, 028, 2971,041, 514

910, 876848, 956790, 172733 711674, 540

2, 883, 2742, 090, 2731, 640,1842,168, 9961, 682,335

$39, 01386, 303

105, 035118,048126, 978145, 665161, 673178 067187, 009

1,152, 2961, 371,1731, 569, 0822, 988, 2533, 243, 636

$47, 701149,008

\4$19,792 W

2, 358, 543 o(72

1, 865, 683

I 985 866 ^

2 389 262 ^

1, 431, 515 b1 270 133 g1, 202. 818 21,133,332 L

1 159 5621, 037, 854

994, 621951 845911 778861, 549

4,035, 5703,461,4463,209,2665, 201,9505,074,979

to

o

Page 211: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

PENNSYLVANIA—ContinuedO00

Income class Numberof returns Net income

Prior yearloss

deductionfrom net

income fornet taxable

income

Exemption from normal tax

Personalexemption Dividends

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

Capitalnet gain

from saleof assetsheld for

more thantwo years

Normaltax Surtax

Tax oncapital netgain (12Jper cent)

Total tax

$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*750,0(K) to $1,500,000$1,000,000 to $1,000,000^-.$1,500,000 to $2,000,000$2,000,000 to $3,000,000S3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2

56435523517613026291521832121543111

Total.

$30, 806, 41722, 912, 90917. 595, 83414,814,82712, 334. 34131,652,38615, 748, 27911,677,649 ,4,847,694 I

11, 101.080 j5,589,987 !.y, 445, 020 |3,548,211 i.3, 654, 829 I

$149,193154, 880161, 347

27, 25111.926

123, 96563, lJS2

$1,145,844693, 404473, 609358, 700249, 900488,489163, 84287, 25329,10048,40016, 20022, 6009, 0004, 000

(2)

~7~57l,~592~|I.

$12, 343,9, 562,7, 800,6, 991,5, 112,

16, 222,8,142,5,827,1, 925,6,337,4,415.6, 370,1, 542,2, 005,(2)

371136 j119 !180 j772 !916557715819300724324821819

5, 400 4,151, 493

587, 770 2,005, 570,020 4, 583,190 II, 293, 894,149 281, 932, 601

$191, 25589, 717118, 97851,109«7 330113, 349152, 44358, 62638, 087101, 225112, 20231, 281

59

•""(2)

(

674

$1,645,0841,387,403 I815,102 I901,853 IS38 712

2, 4$2, 4711, 465, 7291, 622, 0121,016,7262,223,085484,973 I

1, 939, 9961, 756, 8511,317,460(2)

4,054,466

$1,213,808879, 329703, 098525, 883486, 039

1,089, 391493, 251380, 083US, 955287, 989100, 562108, 29628, 58225, 964(2)

$3, 146, 5422,811,0652, 593, 0782, 490, G562, 326, 8507, 634, 8274, 590, 4773, 656, 7301, 471, 6243, 623, 5922 217 3223, hi, 790

795, 9951,110,605(2)

$212, 807175, 858105, 706114, 369104, 837310, 102183, 880205, 379129,171278, 32660, 621

160, 621219, 607164, 083(

2,076 1,700,482

$4, 573,1573, 866, 2523, 401, 8823,130,9082, 9i8, 32b9, 034, 3205, 267, 6084,242,1921, 749, 7504,189,9072,378, 5053, 705, 5861, 044,1841,301, 252(2)

4,266,472 j 25,802,265 j 35,365,330 54, 996, 866

506, 808 2, 209, 366

3,211,363 i 93,573,559

H

H

Og

R H O D E I S L A N D

Under $1,000 * j 2,176Under $1,000 | 217$1,000 to $2,0001 I 7,485$1,000 to $2,000 | 11,950$2,000 to $3,0001 | 11,073$2,000 to $3,000 ; 4,330

$1, 544, 649111,835

11, 252, 49317,145, 67326,439, 76810,830,636 I

$2, 917, 24619, 279

IS, 697, 53811,941,34633,006, 8566, 731, 869

$716, 40332, 978900,114182, 245

1, 330, 307312,138

$5,142667263438

5,2291,150

$2,877

202, 549

152,109

$2, 877

202, 549

"152,109

Page 212: Statistics of Income 1922 - Internal Revenue Service

$3,000 to $4,000J .-,$3,000 to $4,000$4,000 to $5,0001__$4,000 to $5,000...$5,000 to $6,000!$5,000 to $6,000.. |$6,000 to $7,000 !$7,000 to $8,000 j$8,000 to $9,000 !$9,000 to $10,000 !

$10,000 to $11.000 ;$11,000 to $12,000. _i$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 g rouped 2

Total.

1,5533,668

3752,607

609246324253692862331681571181283612301231417760:o

22182127

7613

5,154,95112, 750,8271, 657,05911,658,891

327,4395, 070, 6654,091, 7743,173, 5773,130,2822, 714,8482,441,0171,928,6951,959,0841, 591, 5261,847,9276, 260,2165,085,8973, 376, 5764, 924,3933,421,3163, 249,8282, 527,8141,650,4371, 527, 5771, 997,9383, 258, 0551, 268, 0431, 311, 643(2)

1,072,855

2, 331, 683

50, 076

1, 321, 782

171, 409, 669

777,347487, 220938, 569554,318287,814599, 606825, 262608, 670715,118659, 789717, 248663, 816609, 378394, 960524, 582

2,207, 7252,060,1831,460, 5501,980, 3041,733, 0281, 706, 6841, 521, 576792, 574

1,145, 6711,143, 2291, 750, 963712, 531843, 857(2)560, 964

1, 459, 861

4981,3191,1431,637553 ,

10,004 I15,646 !5, 880 !14,315 I5,628 '5,24410, 9433,2874,1182,58521,18420,0004,65617, 53713,1323,9784,68923,349

9487,55623,9841,6211,910(2)1,147

26, 376

$22, 56528, 52151,115125, 83711, 48237, 106120, 68871, 27822, 28652, 942(2)36, 816

331, 341

1,081, 180 950

34, 97S, 762 268, 706

54, 751

966, 728

]149, 710

172, 835

99, 78688, 25677, 31384,37180, 45371,81062, 51167, 22961,12470,117

229, 932186, 313116, 668201, 487110, 817105, 82568,19163, 71135, 61653, 599108, 96840, 43231,211(2)37, 290

40, 217

22, 016

2,895, 343

149, 710

$3, 7566,6319,23310, 02312,69611, 68315,13414, 67920,174106, 423141, 339141, 788300, 888287, 976346, 819327, 584263,903274, 037401, 636844, 275421,140455, 308(2)430, 900

913, 051

575, 435

$1,4113,564

16,0281,4354,63815,0858,9092,7866,617

(2)4,602

41,418 [

6, S44

6, 336, 511 119, 72C

172, 835

99, 786• 92,012

83, 94493, C0490, 47684, 50674, 19482, 36375, 803GO, 291336, 355327, 652258, 456503, 786402, 357459, 033411, 803329, 049314, 291470, 320962, 152464, 358493, 136

472, 792

~994~68S

604, 295

», 351, 580

a

*1

fe5

* Nontaxable. Specific exemptions exceed net income.8 Classes grouped to conceal net income and identity of taxpayer.

to

o

Page 213: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

SOUTH CAROLINAO

Income class

Under $1,000 1Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i._$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $o,C00$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12 000$12,000 to $13,000$13,000 to $14,000. .$14,000 to $15,000$15,000 to $20,000 .$20,000 to $25,000 _ *$25,000 to $30 000$30,000 to $40,000 .$40 000 to $50 000$50 0G0 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$160,000 to $200.000

Numberof returns

1,85739

3,8235,4227,5221,8131,3281 911

1691.191

36450301204145101

79666243239758313116422112

Net income

$981 62424. 818

6,105, 0637 922 884

18, 029,1484, 498, 3654, 416, 2276 654 445

721, 0')l5 907 9«2

197,1362, 462, 4171, 947, 7651, 528, 0011, 225, 558

959, 6648?0, 638761 310773, 972579, 832332. 679

1, 665, 0771, 279, 846

859, 9561,087,115

702 840218 468126 187152, 355(2)

(2)

Prior yearloss

deductionfrom net

income fornet taxable

income

$28 310

2 085

8 689

4, 556

6263,134

18, 8984,846

Exemption from normal tax

Personalexemption

$3 826 6718, 790

10 921, 2655 431 517

24, 599.1832, 599, 5554, 997, 3864 582 636

661,928

97, 2501,110, 484

754, 048483, 040363, 644233. 800190, 215159, 605149, 600102, 300

56, 000200,100135,10069, 50075, 40035, 2008 S004 8005,600

(2)

Dividends

$154,1411,637

126, 01851 053

160. 06782, 422

252, 361196 105181, 268211,960140, 529216, :-09350, 791365, 301260, 760209, 373122, 516221, 650253,812191,14192,182

507, 204465, 442318, 668444,647321, 27385 16297, 43270, 438

(2)

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$48

22

86

170389

12, 0781,2417, 5952, 5521,871

13, 8528,6368,731

431512

9, S9S810

1, 5461, 994

398

2G9

Capitalnet gain

from saleof assetsheld for

more thaniwo years

— - --

Normal

$816

100 °51

72, 742

74 440

70, 088

46, OfiO38, 44831, 40931,80028, 75628. 86821, 64124, 02419, 51611, 69863, 24347, 01734, 68242, 52526, 6049 4751,8425,764

(2)

Surtax

$1, 4213, 0363, 5923, 6004,0934, 6625, 8535,3453, 724

27, 31135, 26737,12467, 45159, 20224 29016 67425,129

0)

Tax oncapital netgain (12^per cent)

Total tax

$816

100, 251

72, 742

74,440

70,088

46,06039, 86934,44535, 39232,35632 96126, 30329 87724, 86115 42290, 55482 28471, 806

109 97685, 80633 76518 51630,893

(2)

(2 )

U2

H

H

O

o

3oo

Page 214: Statistics of Income 1922 - Internal Revenue Service

$200 000 +o $250 000$250,000 to $300 000 1 • •

$300 000 to $400 000 i ! ' 1$400 000 to $500 000$500 000 to $750 000 -$7^0 000 to $1 000 000$1,000,000 to $1,500 000 ...<R1 500 000 to $2,000,000 1

I _. __

! 1i ! 1

. . . . . . „ _

i :

$2 000 000 to $3 000 000 i$3,000*000 to $4,000l(K)0 :

$4,000,000 to $5,000,000

$5,000,000 and over 1 -- - --Clashes grouped 2

Total.... -.- 2G, 830

414. 001

72, 755, 770 71,144

9, 600

65, 212, 235

I

i!

250, 715

6,412, 977

1

73,129 I

11, ('55

843, 364

i

I1|1

97,167

424, 941

108. 822

1, 208, 305

SOUTH DAKOTA

Under $1 000 1Under $1 000$1 000 to $2 000 l

$T 000 to $2 000$ 9 000 to $3 O''O l

$2 000 to $3 0'*P$3 000 to $4 000 ]

$3 000 to $4 000$4 000 to $5 000 !$4 000 to $5 000$5 000 to $6,000 l

$5 000 to $6 000$6 000 to $7 000$7,000 to $8,000£8 000 to $9 000%9 000 to $10 000$10,000 to $11,000$11,000 to $12,000$'2 000 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$4n nnn to $50 nnn$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000

2.1943!

3 5^55 '; '5

l' 451SiO

1 439fit

1 ()!.()

Vi-84724231817102711

11

83

1

I

$1,138. 97717, 324

5 55"s ]<>*s7,512 36111 ; V -i*-3 6C>1 Oil2>50. 3144 V',1 n(Jl

4 4s-'" 154

l' 24*> u 5724 U',J

4.V 57324K "00262, 7 ")9

2.50. L'M145, 043454, 326237,815290, 7932VV,254124, 936

(2)

$4422,161

5,311

$4,235,1551.181

10 279 2755, 251, 507

15. 070, 9472 141 5683.049,924b 450 210

278, 6822 730 176

50.181622 028473 730232,656142 900110 90058, 90054, 90039,83437, 60020, 20064, 80023,60023, 60016,8004,000

09

$69, 013

170 87218 528

194. 2344-i 234212,54379 47060. 199110, 80S28, 050102. 007196 048129, 62062,31749 66325, 47362, 97944, 20845, 81724, 584123,69957, 51294, 76897, 203108, 421

(2)

$226

88

5 159772

1, 430

348762

3, 61212

5258, 9348,5521,43711024

j

(2)

(2)

$613

9* 332

57, 352

57,117

67, 655

23.251j 9", "(j2

16. 60015 52515 8159, 3688,9108,6029,4126,206

15, 35510,15310, 45811,7871,327

(2)

j

$8491,4071,4421 6841, 1281,5741, 7262,1481,6017,0286,26611,34616, 8359,784

(2)

(2)

(2)

$613

94, 332

57 352

57 117

67 655

23,25126 55118, 00716 96717 49910.49610, 48410, 32811,5607,807

22, 38316,41921. S''428, 62211, 111

(2)

1CO

;Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identify of taxpayers.

Page 215: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Perso7ial returns—Distribution by income classes—Continued

SOUTH DAKOTA—Continued

Income class

$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000 .$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000 .$300,000 to $400,000$400,000 to $500,000 . .$500,000 to $750,000$750,000 to $1,000,000.$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and over_ .Classes grouped 2

Total .

Numberof returns Net income

Prior yearloss

deductionfrom net

income fornet taxable

income

Exemption from normal tax

Personalexemption Dividends

i

1

1

i i

! «R129 722

21,465 4R. 949 551 $7,914

$5, 600

48,470,860

$69, 803

2,282,809

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

Capitalnet gainfrom saleof assetsheld for

more thantwo years

i

i

$36,022

$20, 760

20, 760

Normaltax

2, 365

467, 905

Surtax

$13, 370

78,188

Tax oncapital netgain (12}4per cent)

Total tax

$2,595 $18,330

2,595 548, 68.8

T E N N E S S E E

Under $1,000 x

Under $1 000$1 000 to $2,000 i$1 000 to $'' 000$2 000 to $3,000 1

$2,000 to $3,000

2,70683

11, 43912, 67815,8084,624

$1, 676, 72949, 672

17, 565, 26918,129, 04237,827,63511, 684, 595

$755

15 936

$4, 397, 2103,167

31, 744, 62412, 795, 25648, 794, 7617,186,196

$221,624 ! $1,4513, 386 i ' 550

166, 525 1 1, 34731,592 1 190

454,274 ) 80149,227 j 190

|

$1,887

213, 210

174,824

$1, 887

213, 210

174,824

totO

to

5?H5;HOto

Page 216: Statistics of Income 1922 - Internal Revenue Service

$3,000 to $4,000 * -°i'3 000 to $4 000$4 000 to $5 000 l

$4 000 to 155 000$5,000 to $6 000 l . - -$5 000 to $6 000$6,000 to $7,000$7 000 to $8 000$8 000 to $9 000$9,000 to $10,000$10 000 to $11,000$11 000 to $12 000$12,000 to $13,000$13 000 to $14 000$14,000 to $15,000...$15,000 to $20,000$20 000 to $25 000$25,000 to $30,000 -$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000 ...$70,000 to $80,000$80 000 to $90,000$90 000 to $100 000$100,000 to $150,000$150 000 to $200 000$200,000 to $250,000$250 000 to $300 000$300 000 to $400 000$400,000 to $500,009 _$500,000 to $750,000$750 000 to $1 000 00H$1,000,000 to $1,500,000$1 500 000 to $r> OOP 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 grouoed 2 __

Total

2.5784 730270

1,30390361440*

254212148141102397215no1435725201054

3

8,671.45516 343' 0531,155, 005

14, 006, 771634, 020

7,158, 7975, 830, 5984, 574, 0093, 453, 2322, 957, 4732, 689,1352,433 6161,841,3981,901,3271, 489, 9936, 847, 5914,781,7293, 159, 7935, 006, 0002, 547, 3521, 361, 2691, 289, 405

742, 274423, 330379, 953

1, 054, 936

1 (2)

i

63, 555

1, 077, 481

190, 723, 937

2,-11059, 269

18, 72210. 74919 61012, 4848,84840.16922, 98625,1571, 709

21, 38959,13638, 90031,13324, 92031, 759

1,586

9, 536, 599 111 645 68U1, 13C,7558.668,816

332, 6373,135 1902, 062, 3491, 404, 955951 100707, 000599, 260484, 966329.800325, 200228,100904,898490, 220247, 500307, 217125, 33352, 50038, 60022, 80011, 2007, 60013, 931

(2)

1

:""

! 7,200

447, 633 148, 692, 628

566, 079311 701219,110428, 277422, 670564, 564706, 206725, 925641 936569, 240445, 753477, 522344, 780351, 679393, 341

1,696,9041.483,833' 852, 0721,770,876869, 507697, 611487, 996229, 84117, 355

149,117574,157

(2)

154,900

17, 179, 556

905532

5, 3583,1072,24712, 4138, 09512 0399, 95217, 0779,2978, 3651,4742,2123,14011,6596,1542.8208, 685

330212

2. 3151, 001

356

(2)

1,126

134, 688

$42, 908121,1988. 493

73. 000120, 305

4, 25091. 7372. 044

(2)

176 277

195 469

1-46,141131, 646114, 24192, 56389, 88891, 59784, 95771, 06674, 69456, 689

283, 373196, 864135, 570220, 799110, 44149, 21853, 02028, 42030, 44212, 76841. 091

(2)

932, 292

1, 396, 225

$4, 2428,92010, 02910,86212, 72414, 46313, 57218, 73016,804

113,303132,442127,528304, 436194, 017136, 963159, 59195. 23177, 53839, 505

301. 675

(2)

i

1,949

2, 879, 084

53, 854

1, 846.. 429

$2,-68218,0151, 0629,12515, 038

53111,695

245

176, 277

19.\ 469

146, 141135, 888123, 161102, 592100, 730104, 32199, 42084.63393, 42473. 493396, 676329, 306263, 098527,917322, 473187, 243221. 736138, 68910*, 51163, 968343,011

(2) | (»)

118, 706

177,099

174, 509

4, 902, 612

1 Nontaxable. Specific: exemptions exceed net income.* Classes grouped to conceal net income and identity of taxpayer.

to

Page 217: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

TEXAS

Income class

U n d e r $1,000i_.LTnder $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 i$5,1,00 to $6,000$6,000 to $7,000$7,000 to $8,000$S,C00 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

Numberof returns

11,370128

25, 69033, 84544, 85416,0438,135

19, 690958

12, 386189

4,9352,4051,330

939640457370302300192654340211187109644015

• 1 5112316

Net income

$7,228,51394, 269

39, 776, 02949, 688, 809

108, 097, 77240, 223, 22727, 01168, 346,3284,086,169

55,131, 7711,020,206

26,954, 36115, 545, 374

9, 955, 2917,960, 5026,077, 7054, 778, 2774,251,6933, 781, 8814,056, 9402, 788, 872

11,256,3067, 524,9495, 785,8336,471,3174,831,5213, 507, 2612, 570, 0911,106, 2921, 260, 7161, 047, 9932, 864, 9712, 729,693

Prior yearloss

deductionfrom net

income fornet taxable

income

$2, 726

17,21425, 70414,82535, 39133, 37052, 75528, 74720, 45636, 05538, 6285,336

17, 73289,00227, 53084,18220, 31359,632

182, 24880, 69332,732

Exemption from normal tax

Personalexemption Dividends

$21,633,752133

68,981,34334, 288, 079

139, 254, 77125, 046, 76729, 718,01642,984, 263

3,958,91530,676, 778

527,04710,421,9324,565,4112,273,9421,487,822

957,404630,600559,850399, 833414,050258,800883, 300448, 596274,141258,000134,350

78, 00053,00023, 40018, 60012, 40036,00019, 600

$551, 83033, 347

681,845214, 534902, 625495, 510

1, 667,6511, 795, 246

807, 2741,856, 700

688,9561, 761,2862, 000, 5541,247,5011, 246, 5061, 263, 7691,091,415

857, 381759,24994.8, 354621, 608

2, 788,1862,147,1971,459, 2342,173,4121, 080,919

958,018736,184325,158447,913201,871385, 331

1,51

Interest onGovern-

mentobligationsnot wholly-

exemptfrom tax

$183115

Capitalnet gain

from saleof assetsheld for

more thantwo years

36928

5,26812

8,403634

24,9992, 923

42, 80036,38047,47859, 49432, 82812, 48421, 6562,4129,3338,716

74,067 '28, 31828,84543,35225, 9657,8042,9951,887

9611,5213,600

16, 774

$189,04683, 085

521,065290, 265

72, 56555,001

674, 579386,442614,662

Normaltax

Tax on

Surtax

$2,833

" 624," 9721

589,170

951,183

941, 014

603,188409, 872328, 277285,842233, 890181, 606176, 555165,981175, 650123, 402528, 012344, 075278, 738285, 790266,397146, 613107, 43250,37357, 59824,127

162,81746,149

$10, 73719,39723, 31022, 20722, 40525,38328,22437, 70030, 274

182, 723208, 217235,113392, 752395,893 I292, 288274, 570153,191218,635

98, 771642,569569,046

per cent)

$13,03210, 38866, 29335,4849,0709,182

84, 32248,30877, 648

$2, 833

"624," 972

589,J 70

951,183

941,014

603,188420,609342,674309,152256, 097204,011201,938194, 205213,350153, 676710, 735552, 292513,851691, 574672, 678505,194417,486212, 634285, 415207, 220853,694692,845

3ao

Page 218: Statistics of Income 1922 - Internal Revenue Service

$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

583222

186,865

1,136,487 '2,162,398 l- ._953,879967,946

1,216,2381,651,710 •___

545,901,576 i 905,271

1

6,40011,2003,0006, 0004,4005,600

421,315,495

308,163254,062245, 066

6 183379, 2723,353

192

540, 407 1 22,9631,993.020 4,672305,312 31,545797.051 17 Q77

i 9Hn UQt 1 4") OOfi810,000 66,516

1

|!

36,961,501 552,796 , 7,528,494 8,275,235

156,88110. 787

237. 90244, 072393, 262184, 161

67,552 | 247,396240,126 ' 264,58538, i64 307,61190, 8S2 152, 93133,219 471,517101,250 351,927

i

j L .\

I"" ""!""14,910,470 933,950 ; 14,119,655

UTAH

Under $1,000 JUnder $1,000$1,000 to $2,000 i$1,000 to $2,000...$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000!$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000 ..$6,000 to $7,000$7,000 to $8,000.. _$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000...$11,000 to $12,000 _$12,0C0 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

1,56340

5,2856,2627,6371.631'9901,49117293510

37021316611665485339293574402311107422

$1,177,58421,008

8, 265, 8228, 976, 36818,137, 3244. 081. 8233, 299, 3205,155, 004751,031

4, 228, 92448, 501

2, 044. 6351, 376, 6501, 233, 526982, 821613, 574503, 157608, 264486, 370388, 516508, 294

1, 295, 209904, 718631, 316376, 404443, 106380, 454253, 805155, 079166, 337

$4, 678

13, 705

$2, 514, 567250

15, 127, 2866,371,927

24, 755, 0382, 525, 5843, 748, 2533, 676, 949

631, 3752, 653, 704

15, 713965, 674559, 374439, 612265, 200159, 700113, 700130, 30099, 70066, 80093, 900169, 90084, 20051, 80031, 60022, 60015, 7009,6006,0002,000

$34, 6783,289

232,26620, 990

258, 86433, 578

138,17980, 853

222, 42977, 75334, 787

146, 401259, 108262, 541269, 962164,18181, 832149, 972131, 102116, 000142, 913565, 318431, 843363, 058169, 484165, 005195, 66156, 43544, 18864, 681

$23 '•

126

194

231

1, 4831, 6394 '>K>11 350

45917

2,1711,244290

5, 4992, 6061, 4912026

29, 001

2,125

523

$699 :

104, 048

61 261

55, 907

59. 921

$2, 11534, 8701 236835

60, 89071,935

38,5*825, 57725, 54999 37815 81818, 02519, 94416, 23012 85716,66638, 36828,21118, 69014,31116, 61314, 22614, 1263,227

8

$1, 0032 3832 8792, 2222,3823, 6833, 6743 5545, 509

22, 25726, 41626, 27022, 33233, 52241, 80733, 5549,4823,838

$1694,354

155104

7,61211, 267

$699

104, 048

61, 261

55, 907

59, 921

38, 58826, 58027, 93225 25018, 04020, 40723, 62719, 90416,41122,17560, 62554, 62744, 96036, 81254, 48956,18847, 78420, 32115,113

3o

oo

1 Nontaxable. Specific exemptions exceed net income. toI—i

Or

Page 219: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

UTAH—Continued

to

Income class

$90,000 to $100,000$10(3,000 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 onn oon$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 -

Total

Numberof returns Net income

2

27, 325

$_-i9, 619

$67, 744, 653

Prior yearloss

deductionfrom net

income fornet taxable

income

$18, 383

Exemption from normal tax

Personalexemption

$2,000

65, 310,006

Dividends

$144, 972

5, 062, 323

Interest onGovern-

mentobligationsrfot wholly

exemptfrom tax

$64, 898

Capitalnet gain

from saleof assetsheld for

more thantwo years

$138,500

"" """

Normaltax

. . . .

!

i

310,381 $641, 24S

Surtax

$26, 648

Tax oncapital netgain (12ipercent)

$17, 012

!

i

i

I

Total tax

$44,260

l

273, 40S 41, 273 955, 929

Under $ l ,000 i . .Under $1,000....$1,000 to $2,000 i$1,000 to $2,000..$2,000 to $3,000 i$2,000 to $3,000..$3,000 to $4,000 i$3,000 to $4,000-$4,000 to $5,000 »

1, 04574

2, 5214,5663,9591,289622

1,271142

$552, 33335,194

3,781,9336,384, 6759,470,1833, 224, 8352,078, 5184,457,225621,196

VERMONT

$1, 732, 9052,381

6,346,3314, 560,836

11,803,0992,110,8482,038,2253,096,641

409.534

$222, 7597,210

302, 20355, 349

534,97964, 202

313, 616112,030295,110

$11305

1,1882202722453

310363

$1, 009

73, 430

42,191

50, 568—

$1,009

73, 430

! 42. 19?

50, 568

Page 220: Statistics of Income 1922 - Internal Revenue Service

$4 000 to $5 000$5,000 to $6*000 * --$5 000 to $6 000$6,000 to $7 000$7 000 to $8 000$8,000 to $9 000$9 000 to $10 000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000.._$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000 ....$40,000 to $50,000...$50,000 to $60,000 ._$60,000 to $70,000 .-$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000...$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

9954236224316611474564249302384471726154822151211

17, 901

4,451,305221,177

1,968,1421, 566, 5451,233, 675966,974700,462584, 701485, 677611,422406,434333, 253

1, 449, 3201,045,895461, 765904, 696670, 346213,493503,829150, 016164, 604

641, 603

453, 874

8

$4, 2307, 6952, 30511,0874,962

16, 672

10, 5762,421

858, 067

51,653,367 | 59,948

2, 619, 087118, 659845, 437539, 430375, 806249,200175, 586123,02288,10092, 25059, 87239, 200169, 53081,10030,80047,10031, 2007,00012,0002,0003,000

4,400

1,700

173,861176,943222, 837370, 867237,953212,174137,808170, 531108,998245,860183, 648121,891425,155416,914225, 307538,056256*986104,718353, 07398, 388101, 923

459, 404

225, 788

i

5,000

37, 821, 279

462, 438

7,938,979

76167

2,9014,2842,4963,5891,2681,0211,0241,463433

2,8912,5065,6961,7511,2942, 041

25238598

1,917

1,125

708

66, 345

36. 26831,87829,144

! 25,04020.656

$3, 3911,771628

3, 688

91, 858

211. 832

16, 84317, 21016, 7319,47211, 39854, 76337, 45713, 68622, 55528, 4417,35213, 4033,6035, 343

1,582

977

$i, I6§2,3722,8122,6992,7512,9584,6163,5643,67023, 76429, 50418,91155, 39557, 12322, 57366, 43624, 33328, 345

141, 599

83, 786

, j

5, 530 69, 187

47, 788 382. 355

27, 164 281.264

664, 509 859, 53

$424°22"78

461

12, 278

27. 351

8,649

49, 463

66, 345

36, 26832, 98631, 51627, 85223, 35519, 59420, 16821, 34713,03615, 06S78, 52766, 96132, 59777,95085, 98830,14779, 91727, 93634,149(*)155, 459

112, 114

317, 077

1, 573, 555

1 Nontaxable. Specific exemptions exceed net income.» Classes grouped to conceal net income and identity of taxpayers.

Page 221: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

VIRGINIA

to00

Income class Numberof returns Net income

Prior yearloss

deductionfrom net

income fornet taxable

income

Exemption from normal tax

Personalexemption Dividends

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

Capitalnet gainfrom saleof assetsheld for

more thantwo years

Normaltax Surtax

Tax oncapital netgain (12Hper cent)

Total tax

Under $1,000 1Under $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 yo $4,000 K...$3,000 to $4,000$4,000 to $5,000 1$4,000 to $5,000$5,000 to $6,000!$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000....$11,000 to $12,000...$12,000 to $13,000....$13,000 to $14,000....$14,000 to $15,000....$15,000 to $20,000....$20,000 to $25,000.—$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000....$50,000 to $60,000.._.$60,000 to $70,000.._.$70,000 to $80,000..-.•$80,000 to $90,000:._.$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..

3,416113

10, 78815, 81318, 2195, 2063,0795,377405

3,300'l471,54795063345535925819415213010736817511290532521

$2, 405, 06348, 370

16, 827, 31523,061,51143, 734, 58612, 974, 14210,269,51218, 602, 9991, 802, 250

14, 799, 252790, 892

8, 413, 7656,142,1074, 725, 6043, 846, 5423, 414, 2092, 701, 2842, 226, 8231, 895, 3881, 749, 4611, 545, 1766, 340, 5463, 899, 4403,051,6113,111,5062, 327, 8471, 365, 3451, 352,173659, 449250, 669750,154336, 384674,069

$5, 610, 804163

28, 221, 22615, 980, 38256, 458, 5168,212, 13710, 838, 59612, 896, 9671,410,2379, OSS, 964395, 380

3, 894, 7652, 326, 7971, 500, 3411, 069, 779868, 900553, 824445, 799347,142308,400255, 000798, 842388,561256, 900218, 900118, 30052, 40041, 80015.8005,40015,1166,20010,000

$514, 6843, 198

625, 851201, 999

1,153, 748283, 397

1, 508, 609483, 682714, 563491, 508752, 038685, 253

1, 000, 842946, 356865, 733740, 639843, 559596, 575501, 004536, 467483,151

2, 278, 8661, 366, 6441, 251, 0801, 284, 111786, 765701, 663598, 737264, 92028, 674

461, 76496, 240

450, 511

$16, 873130

5,127652

7,0033, 3S23,0726, 670685

7 72313^ 67026, 46815,61127, 9889, 3468,04219, 1984,2956.4944,38820,24033, 86817, 67910, 9196, 603

13, 487891974

1,179

4,631

$24, 712105, 73040, 37151, 00017, 49750,680

$1,806

2S1, 130

"178," 867 j

'~207~462~i

214, 244

1,7164,417

156,515122,922110,326102, 52099,19279,88370, 93864, 47658, 34051, 514

220, 557143, 761105, 427122, 43095, 55044, 33948, 94327, 38212, 69818, 48517, 72816, 353

$4,5349, 30111, 16612, 50314, 66313, 43514, 52216, 28316, 679

105, 067108. 203120, S35186, 543180, 722143, 470166, 55398, 43533, 468

156, 81884, 021219, 969

$1, 54513, 3635, 0466,3752,1876,335

$1, 806

"281,130

"178," 867

"207," 402

~214~244

215552

156, 515127, 456119, 627113, 686111, 09594, 54684, 37378, 99874, 62368,193

325, 624251, 964226, 262310,518289, 635192, 855221,871128, 00452, 501175,303101, 964236,874

H

O

QO

Page 222: Statistics of Income 1922 - Internal Revenue Service

$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

1

3

71, 523

(2)

(2)

1,181, 898

207, 277, 342

(2)

(2)

8,959

162, 621, 297

(2)

(2)

(2)

(2)

1

225, 814

23, 728, 645

443

301, 308

(2) (2)

(2) | C2)

(2)

(2)

" j " 1

132, 978

429,101

64, 477

2, 738, 205

411, 849

2,129,039

(2)

(2)

(2)

(2)

!

16, 623

52, 241

492, 949

4, 919, 485

WASHINGTON

Under $1,0001....Under $1,000$1,000 to $2,000 !..$1,000 to $2,000....$2,000 to $3,000 !..$2,000 to $3,000....$3,000 to $4,000 1..$3,000 to $4,000-..$4,000 to $5,000 1..$4,000 to $5,000-..$5,000 to $6,000 1..$5,000 to $6,000-...$6,000 to $7,000—.$7,000 to $8,000-..$8,000 to $9,000-..$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000-$15,000 to $20,000..$20,000 to $25,000-$25,000 to $30,000-$30,000 to $40,000-$40,000 to $50,000..$50,000 to $60,000-$60,000 to $70,000..$70,000 to $80,000-

9,433131

16, 23533, 45126, 60311, 7322,94910,115

1326,708

882,166997591361254197160124110872411375673439127

$6, 273, 45082,178

24, 867,19548,164, 90863, 481, 60428, 687, 8909, 651, 674

34, 794, 246590, 252

30,092,941476, 833

11,754,4506, 385, 4614,381,6823, 061,1092,453, 8362, 067, 8021, 839, 0241, 548, 7481, 483, 5461, 257, 5354,133, 3573, 051, 7131, 513,1092, 501, 5821.890, 867

494, 600773,148526, 731

$267, 2654,379

69, 255

13, 881

~ 10," 851

9,8152,636

198, 913

12, 69639, 04517, 53914, 031

39, 5824, 59116, €274, 12518,66141, 7..,)23, 849

$14, 410, 32918, 022

47, 328, 17733, 729, 68581, 946, 69416, 534, 43210, 603, 76321,156, 314

433, 79616, 644, 281

242, 8354, 583, 0181, 832, 3471, 065, 362546, 361414, 600286, 905255, 900178, 896154, 068121, 500346, 100200, 90076, 40093, 00066, 2009,80019, 80010,200

$453, 94817, 178

406, 201124, 983491, 183259, 286354, 703783, 838227, 866

1,011,267301, 823813, 737

1, 002, 612783, 794750, 770559, 366749, 371588, 500472, 803522, 027560, 833

1, 487, 8741,162, 877697, 709

1, 435. 0391,011,816287, 071506, 757292, 373

$7, 93520

5,0341,010419

3,4303,0449, 5553,73914,8311, 773

17, 68729, 68312, 69017, 38716, 74520, 5288, 1446,0881,2023, 33717, 12514, 50827, 84753, 4214,488294

23, 65211, 519

$36, 7481,000812

5,03854, 710

$2, 128

572, 560

"477,~099

516, 732

496, 524

259, 534161,241126, 79496, 14079, 86361, 61463, 58252, 98552, 01439, 919156, 910110, 11349, 20168, 06260, 51718, 87014, 42519, 927

$4,1028,2238,8548,7739,95911, 43411, 68814, 38413,91667, 38585, 41460, 389148, 062157, 79655, 256102, 54565, 766

$2, 297125102630

$2, 12S

572, 560

"477,603

516, 732

496, 524

259, 534165, 343135,017104, 99488, 63671, 57375, 01664, 67366, 39853, 835

224, 295195, 527109, ,590219, 021218, 43874, 228117, 60092, 532

o

3oog

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

toh-1

CO

Page 223: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—ContinuedWASHINGTON—Continued

to10o

Income class

$80,000 to $90,000 _$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000...$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000 _.$500,000 to $750,000.$750,000 to $1,000,000$1,000,000 to $1,500,000,$1,500,000 to $2,000,000

Numberof returns

225211

1

$2,000,000 to $3,000,000.. I$\000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2

Total 123, 216

Net income

$167,847191, 790537, 335368,174

(Y)

976, 725

300, 523,342

Prior yearloss

deductionfrom net

income fornet taxable

income

$809, 470

Exemption from normal tax

Personalexemption

$4,6001,6008,2003,000

(2)

4,400

253, 331, 485

Dividends

$38, 735145, 771433,116345, 343

(2)

707, 477

19, 788,045

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$35212, 3252,534

(2)

Capitalnet gainfrom saleof assetsheld for

more thantwo years

$113, 4798,410

(2)

5,924

358, 270

420

220, 617

Normaltax

$5633,3336,8091,648

(2)

20, 384

3, 589, 491

Surtax

$2, 33239, 247

130, 221126, 325

(Y)

401, 033

1, 533, 704

Tax oncapital netgain (12^per cent)

$14,1851,051

(Y)

Total tax

$17, 08043, 633

137,030127, 971

(2)

j

1

53

25, 282

421, 470

5,148 ^77

Ho

ooK

W E S T V I R G I N I A

Under $1,000 !Under $1,000 _$1,000 to $2,000!$1,000 to $2,000 -__$2,000 to $3,000 L_$2,000 to $3,000$3,000 to $4,0001. .$3,000 to $4,000$4,000 to $5,000 i__

5,28198

10,19414, 46716, 7485,8153,4514,653

601

$3,410,69655,006

15, 652,08221,314,07340,213,19514, 293, 77111, 551, 84916,158, 7782, 651, 270

$30, 574

6,787

1,805

5,627

$8, 758,0495,427

28, 585, 24014,656,79353,815,1088,558,359

12, 821, 81611, 008,1802,139, 590

$836, 73415, 540

500, 991146, 879

1,130,143240,377

1,364, 286383,159

1, 034, 298

$17, 477131

1,206790

6,5457,6445,1653,5312,947

$1,424

267, 907

222, 224

189, 593

jI

$1, 424

267, 907

222, 224

189, 593

Page 224: Statistics of Income 1922 - Internal Revenue Service

$4,000 to $5,000$5,000 to $6,000 !$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000.$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$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.

3,391132

1,19574450238717921915313612097

3391669692473316178512232

15, 247,968724, 510

G, 570, 6234, 816,1483, 766, 8583, 286, 2942, 644, 9992, 298,0751, 758, 9191, 710,0691, 613, 8461, 402, 3635, 830, 3063, 683, 2542, 610,0913,155, 4852, 070,1301, 783,3481, 028, 5751, 275, 8036S0, 585476,195

1, 433, 805336, 559676, 294595, 537

3924,9088, 09316, 4075, 3996, 6435,8796,655

11, 40336, 37516, 985

34, 667

19, 501 196, 777, 359 198, 599

9,095, 654354, 563

3,068, 9981, 780, 4421, 217, 600910,115682, 600514, 200341, 493308, 800271,000218, 900744, 500375, 467211,745189, 20079, 45060, 60031, 60027, 40016, 30012, 80020,8003,8004,2004,600

632, 80349?, 684608, 298852, 503761, 630773, 207579,024606, 633550, 387518, 443465, 967538, 403

2,443, 1611, 547, 3831, 072, 2871, 374, 0651,051, 7921,188, 233

508, 7341, 174, 880543, 607302, 519

1, 034, 295126, 402370, 813278, 248

4, 186 f.7, 5,21 !5,651

21, 53315, 35220, 69414, 34635, 8043, 8032, 9641,969

17, 13927, 92330, 88513, 24144, 54484, 42024, 4099, 67417, 6394, 159

20, 54214, 921

220,424 [_ 220, 424

1,30495

$115,91339, 202147, 80759. 3 748, 50710, 13551, 804173,410159, 925198, 147298, 433

115,04394, 27083, 50284, 06875, 20665, 26950, 90052, 22456, 91938, 506182, 484123, 27599, 618110, 57360, 97436. 01326, 97326, 83811,4716, 583

23, 7344,29614, 4601,149

J-

$3, 4587,3869,5049,62510, 89710, 65612, 87714, 757 |15,125 j94,876 S107,331 i107,275 j188,324 I171, 226 j170, 706 !118, 202 '195,015123, 63280, 609309,16455, 465156, 610120, 111

1

160, 895, 389 26, 048, 808 490, 157 : 1, 302, 610 2, 345, 970

$7, 2454,89918, 8957,4176,0641,2676,475

21, 67619, 99124, 76937,154

i

115,04397, 72890, 88893, 57284, 83176,16661, 55665,10171, 67653, 631

277, 360230, 606206, 893306,142237,099225, 614152, 592227, 967136, 37093, 667

354, 57479, 752195, 839158, 414

2, 092, 831 155, 852 4, 594, 653

3

o

9oog

i Nontaxable. Specific exemptions exceed net income.8 Classes grouped to conceal net income and identity of taxpayer.

t©to

Page 225: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

WISCONSIN

tototo

Income class

Under $1,000 KUnder $1,000$1,000 to $2,000 i$1,000 to $2,000.$2,000 to $3,000 i$2,000 to $3,000.$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 »...$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000.$8,000 to $9,000$9,000 to $10,000-.$10,000 to $11,000.-.$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000 _.$25,000 to $30,000.$30,000 to $40,000-.$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000.$80,000 to $90,000- -._$90,000 to $100,000$100,000 to $150,000.$150,000 to $200,000...

N u m b e rof returns

17,435135

45, 22828, 24710,1593,8889,725413

6,09186

2, 8691,7861,15776355843436828623319059431319120578554628

Net income

$11,069,13269, 486

44, 308,18663,950, 73366, 651, 91125, 090, 91412,948, 29833,804, 8501, 783, 242

27,492, 627466, 055

15, 706, 98111,567,9078, 591, 0526,429, 5765, 275, 5694, 535, 5314, 214,1483, 561, 4773,135,0422, 744, 954

10, 215,8816,969,4185, 229, 2017,100, 5403, 481, 5703, 009, 5092, 974, 7592,075, 2612, 346, 329

758, 1642,001,495

515,842

Prior yearloss

deductionfrom net

income fornet taxable

income

$4, 949

3,267

6,7454,400

15, 142

8, 4878,3668,91712, 04010, 272

9, 57124, 39941, 94625, 37420, 282

16, 862

Exemption from normal tax

Personalexemption

$33, 510, 5681,393

82, 081, 81045, 430,07887, 922, 08915, 015, 32014,101, 51823,104, 0201, 241, 49616, 459, 082

204, 2006, 879, 4524, 310, 0852, 705, 2111, 715, 5411, 295, 359978,670829,163653, 700527, 500415, 300

1,285, 586660, 417401, 541422, 691157, 772102, 80092, 04860,05449,46713, 20055, 2005,400

Dividends

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

$851, 75015, 148

802,311403, 198

1, 375, 382564, 449

1, 265, 096851,961866, 964

1,109, 227345, 445

1, 253, 0841, 568, 8561,195, 4261, 038, 8361, 072, 0741,014,433

875, 828971, 594687, 802708, 347

3,193, 9632, 485, 6082, 996, 9173, 062, 7771,998,8131,459,1381, 755, 6601, 297, 4151,473,666

426, 4001,017,143

543, 620

Capitalnet gain

from saleof assetsheld for

more thantwo years

Normaltax

II

$8,066959

1,9652,361

978700862

2,3814,5147,786

63213, 06918, 25421,45912, 28C10, 2509,1354,555

16, 90412, 5415,889

44, 52122, 03517, 26771, 4448,5615,671

11, 2395,145

55995

2,790

$134, 530

155, 400187, 697158, 842279, 227189, 891398,827

$2,168

~ 731," 870"

"396,617"

396, 322

396, 319

SurtaxTax on

capital ret | T o t a l t a xgain (12* ' lotaitaxper cent)

308, 251244, 604221, 221189, 511160, 913149, 435150, 789117, 924117, 754101, 247377, 608262, 419169,822239, 63793, 05794, 73070, 53141, 05350,81610, 70143, 5243,580

$9, 25617, 88919, 70019, 47921, 86225,87126, 99928, 78029,953168, 432196,136217,478429, 030295, 359302, 364367, 423314, 805350, 08093,908

400, 858171, 643

$8, 4098, 623

22, 27523, 87319, 85737, 08924,18251,169

$2,168 >

~731r"870 &H

390,017 g"396;322 m

396,319

308, 251253, 860239, 110209, 211180, 392171, 297176,660144, 923146, 534131, 200546, 040458, 555387, 300677, 076397, 039419, 369461,827375, 715437, 985128, 791495, 551175,223

3oo

Page 226: Statistics of Income 1922 - Internal Revenue Service

$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 overCl dClasses grouped 2 i 1, 594, 413

Total 160, 519 401, 670, 058

6,800

221, 019 342, 694, 531

323,625 j ll9Ti,l66,349

40,871, 956 344,989 j 2,739,761

W Y O M I N G

8, 330

5,144,153

130, 282

3, 637, 587

149,638 | 288, 250

145,115 | 9.126, 855

Under $1,000*. | 2,490Under $1,000 | 28$1,000 to $2,000 i ! 3, 858$1,000 to $2,000 5. 782$2,000 to $3,000 i 4,536$2,000 to $3,000 1,810$3,000 to $4,000 1. ; 578$3,000 to $4,000 | 1, 224$4,000 to $5,000 i | 35$4,000 to $5,000 ! 767$5,000 to $6,000 i ! 19$5,000 to $6,000 I 25]$6,000 to $7,000 ; 150$7,000 to $8,000 i 89$8,000 to $9,000 i 72$9,000 to $10,000 I 48$10,000 to $11,000 41$11,000 to $12,000 27$12,000 to $13,000 24$13,000 to $14,000 I 13$14,000 to $15,000 ; 8$15,000 to $20,000 j 42^20,000 to $25,000 : 19$25,000 to $30,000 ! 12$30,000 to $40,000 ; 14

1 Nontaxable Specific exemptions exceeds Classes grouped to conceal net income an

$1,423,30016, 575

5, 986, 1528, 654, 654

10. 782, 3584, 350, 7461,921,410

242, 429163, 502

3, 428, 446103,103

1,366,083968, 776661, 713610, 436457, 733427, 069309, 678300, 453177,028116, 662725, 110424, 748328, 180492, 494

net income.d identity of taxpayers.

$1, 668

$4, 658,1461. 560

11, 500, 6915, 858, 358

14, 157, 0092, 457, 1422, 160, 8043, 042. 658

126, 2392,081,582

49. 192631, 836364, 660229, 100164. 400111,200105, 10060, 10048, 60027, 00015, 600

101, 70044, 10031, 60033, 400

$190, 591578

32, 7698,352

32, 10256, 72534, 995

26. 86972, 64975,51297, 32760, 77988, 06063, 767

106, 58639. 432121.42354, 31829, 640

188, 944131. 25664, 39799, 243

5', > '"-> $579

! 114,344

! 74.775

3f>70,511

07115611

9, 28916616619

5, 22213, 5671 6521,239

46, 708

52, 499

27, 29422, 00717. 62318 89815, 34412 90912, 0839,7136, 3924, 654

29, 22417 1S414,94924, 934

.-

$579

114,344

1! ...

$6911,283 i...1 784 i1, 6981, 9641,8732, 2941 6711,266

11,95212, 10613, 60130, 497

74, 775

46, 708

52, 499

27 2(>42? 69818, 90620 68217 04214 87313, 95612 0078 OfiS

5,92041.176

i 29 30028.55055, 431

•Si

o

1

to

Co

Page 227: Statistics of Income 1922 - Internal Revenue Service

TABLE 13.—Personal returns—Distribution by income classes—Continued

WYOMING—Continued

toto

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 returns

122

1

21, 943

Net income

(2)$109,115

127, 362

(2)

Prior yearloss

deductionfrom net

income fornet taxable

income

Exemption from normal tax

Personalexemption

(2)$3,0006,000

(2)

I

151, 428

48, 826, 743 $1 668

3,400

48, 074,177

Dividends

(2)$1,056

474

(2)

54,140

1,874, 954

Interest onGovern-

mentobligationsnot wholly

exemptfrom tax

(2)

(2)

$143

39, 826

Capitalnet gain

from saleof assetsheld for

more thantwo years

$4,114

Normaltax

(2)$7, 5559,351

(2)

i

" •

4,114

7,180

546, 209

Surtax

(2)$11,147

17, 025

(2)

29,487

140, 339

Tax oncapital netgain (12£per cent)

$514

514

Total tax

(2)$19, 21626, 376

(2)

36, 667

687, 062

IP

H3

oog

1 Classes grouped to conceal neti ncorne and identity of taxpayers.

Page 228: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 225

TABLE 14.—Personal returns by years—State tables

UNITED STATES

Year

1916191719181919192019211922

Net income

Number of!returns I

Total

437,0363,472,8904,425,1145,332, 7607,259,9446,662,1766,787,481

$6, 298, 577, 62013, 652, 383, 20715,924, 639, 35519, 859, 491, 44823, 735, 629,18319,577,212,52821,336, 212, 530

Averageper

return

$14,4123,9313,5993,7243,2692,9393,143

Tax

Total

$173, 386, 694691, 492,954

1,127, 721,8351, 269, 630,1041, 075, 053, 686

719, 387,106861,057,308

Averageper

return

A L A B A M A

$397199255238148108127

191611917 _1918-1919..1920 _1921..1922.

2,09721, 84438, 98840, 78952, 98443,00943, 612

$18, 469, 01073, 508, 562

121, 250,953133, 470,965156, 604, 933117,108, 806126,908, 473

$8, 8073,3653,1103,2722,9562,7232,910

$175, 9892,023,9844,431, 5634,668,4654,482, 8052, 713,8262, 892, 298

$84931141148563

ALASKA

1916!1917 _ __19181919 _19201921 2

19222

2434,5707,6069,4279,899

$1,878, 41910, 549, 50615,434, 98718,862, 03419, 400, 775

$7, 7302,3082,0292,0011,960

$17,022.132, 769316, 859357, 783248,605

$7029423825

ARIZONA

1916 i1917.1918_1919-1S20-19211922.

99412, 26413, 70120, 49524,81218,47720, 079

A R K A N S A S

$11, 777, 24139, 635, 50841, 579, 45061, 434, 34767, 280, 48648, 310,19748, 459, 738

$11,8483, 2323, 0352,9972,7122, (5152,413

19161.1917..1918.-1919...1920..1921 .1922..

2, 25517, 83920, 61233, 55638,11333, 83032, 072

$17, 683, 67868, 296, 28776, 354, 037123, 704, 361118, 060, 71092, 616, 90395, 625, 678

$7, 8423,8283,7043, 6873, 0982,7382,982

$191,5191,019,2621,724,1161,816.8991, 325, 905

516, 637687, 026

$157, 5131,848,1773, 269, 4774, 237, 6733, 268, 4501, 8G6,1642, 314,409

$1938312689532834

$70104159126865572

CALIFORNIA

1916!1917191819191920 . -. -19211922

21, 208182, 232206, 471266, 720396, 973386, 082420,923

$228, 324, 945632, 608, 546701, 850, 380981,170, 941

1, 329, 006, 5941,168, 021, 4481, 357, 524, 521

$10, 7863,4713,3993,6793, 3483, 0253,225

$3, 595, 63620,355, 42436, 070, 92648, 983, 85650,447, 50536, 438, 43243, 778, 932

$17011217518412794104

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

* Included in Washington.

Page 229: Statistics of Income 1922 - Internal Revenue Service

226 STATISTICS OF INCOME

TABLE 14.—Personal returns by years—State tables—Continued

COLORADO

Year

1916 i1917.19181919 . . .192019211922

Number ofreturns

4,43540, 62754,16057, 52674,19869, 67667, 463

Net income

Total

$53, 854,130137,853,875159, 487, 951191, 001, 999219, 277,184174, 490, 980184, 572,407

Averagepet-

return

$12,1433,3932,9453,3202, 9552,5042,736

Tax

Total

$1, 055, 7585,184, 9485,844,9257,196, 5936, 766, 9003, 862, 8624, 869, 555

Averageper

return

$238128108125915572

CONNECTICUT

191611917.1918.1919.1920.1921.1922.

9,71364,47286, 489110, 409148,195123, 269128, 431

$133,858,341249,186, 724295, 617,840347, 929, 674451, 737, 702343, 017,180401, 720,143

$13,7813,8653,4183,1513,0482,7833,128

$2, 824, 84610, 595, 73717, 690, 34316, 833, 82915, 774, 59810, 633, 04513,130, 562

$29116420515210686102

DELAWARE

191611917191819191920 _19211922

1,3468,032

10, 23916, 05918, 93715, 88917,141

$57, 798, 41056, 459,17648, 358, 03162, 901, 24955, 633, 32143, 676, 89353, 981, 068

$42, 9417, 0294,7233,9172,9382,7493,149

$3, 695, 6059, 350, 4617,158, 5227, 495, 4532,122,0251, 284, 3651, 833, 712

$2, 7461 164

69946711281

107

DISTRICT OF COLUMBIA

191611917 .19181919192019211922

6,80833, 73750, 77688, 618

109, 73089, 96677,923

$67, 334, 621113, 499,332154, 963, 835234, 959, 904299, 802, 574248, 345, 804231, 328, 739

$9, 8913,3643,0522, 6512,7322,7602, 969

$1, 068, 6444, 499, 8208, 832, 2008, 869,8339, 468, 6327, 704, 5648, 336, 587

$1571331741008686

107

FLORIDA

19161191719181919192019211922

1,77915,33619,10231,10742, 21042, 24941, 531

$17,401, 20254, 378, 49663, 681,401

107, 362, 976141,105, 124119, 557, 316132, 047, 020

$9, 7813,5463,3343,4513,3432,8303,179

$322, 6361, 584, 9172, 367, 4634, 363, 0895, 242, 7052, 929, 4094, 059, 859

$1811031241401246998

GEORGIA

19161191719181919._.1920

1922

3,44438, 25239, 07358, 93073, 32567,71969, 988

$32, 992, 965137,775,612148,366,439219,471,959228, 619, 716180,311,466199,432,531

$9, 5803, 6013.7973.7243,1182, 6632,850

$378,0623, 250,3427, 077,1849,134,0927, 697,6933, 892, 6454, 557, 769

$11085

1811551055765

1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for theMhsequeTit year:- they are from returns of $1,000 and over

Page 230: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 227

TABLE 14.—Personal returns by years—State tables—Continued

HAWAII

Year

191611917191819191920 . - . .19211922

Number ofreturns

1,1443,1314,2428,136

13,71511,48111, 597

Net income

Total

$20,362, 02221, 888, 75520,054,94033,164,36655, 572. 89637, 840, 01437,122, 696

Averageper

return

$17,7996,9914,7284,0764, 0523,2963,201

Tax

Total

$366, 8021,174, 8311, 857. 3522,145, 1944, 075, 5391,451,7761, 387, 398

Averageper

return

$321375438264297126120

IDAHO

191611917.1918.1919.1920.1921.1922.

75616,41419,24921,44825, 75522, 97623,369

$7, 927, 06446, 465. 51455, 954, 29665, 472, 54067,391,63949,737,71851,166, 793

$10, 4862,8312,9073,0532,6172,1652,190

$140, 496839, 0-16

1,493,5181,475, 0231,086, 614

493, 658478, 706

517869422120

ILLINOIS

1916 J

1917 __ .1918 _1919 .192019211922

37, 525319,497366, 918422, 229542,467611,558614,449

$484, 290, 8331,119,960,6001, 256, 309, 4851, 662, 796, 4411,836,956 9421, 833, 920, 4361,927, 637, 451

$12, 9063, 5053, 4243,9383 3862,9993,137

$10,947, 25049 103 26184, 560, 64299, 398, 23685 ^09 20368 574'35L77,196, 407

$292154230235157112120

INDIANA

1916 1.1917..1918..1919..,1920..1921. . .1922..

7,00485, 021

104, 581130, 383189, 587150, 300153,469

$1, 165,9615, 978, 782

11,456,89813, 541, 24515, 780,1248,973, 6539,578,511

$16670

110104836062

IOWA

191611917.1918.1919.1920.1921.1922.

8,497114,970118,933133. 796183, 398111, 483131,870

$65, 604, 874337, 283, 861450,267, 585527,163, 054631, 560, 789313, 762, 935359, 562, 822

$7, 7212,9?A3, 7863, 9403,4442,8142,727

$518,8455,445,81615, 928,15815, 807, 70718, 776, 9905,837,9S05,466, 397

$61471341181025241

KANSAS

19161.1917..1918..1919..1920..1921...1922..

$39, 638. 465202,159, 002218. 524, 054264, 971, 649306, 413,429217, 237, 297211,061,984

$9, 2403, 2063.3733, 4663, 0872, 4472, 428

$555,9435, 428, 4957, 880, 2449,138,3158,351,3933,392,-1293, 246, 097

$13086122120843837

1 The figures for 1916 are compiled from returns reporting act income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over/

Page 231: Statistics of Income 1922 - Internal Revenue Service

228 STATISTICS OF INCOME

TABLE 14.—Personal returns by years—State tables—-Continued

KENTUCKY

Year

3916!1917 _19181919 _192019211922__ _

Number ofreturns

3,88734, 69247,09859, 33278, 25869, 49669, 666

Net income

Total

$38, 506, 976124, 826, 244166, 350,127215,977,422243, 879, 230192, 273, 937200, 048,892

Averageper

return

$9,9073,5983,5323,6403,1162,7672,872

Tax

Total

$384, 4972, 943,1967,918,9607, 595, 3847, 292, 0984, 297. 4704, 676, 804

Averageper

return

$9985

168128936267

LOUISIANA

1916119171918 _ .19191920 _ . . _19211922 . .

4, 51732, 81733, 43252, 87169, 34067. 9f".966, 972

$51, 274, 633134, 349,180137, 261, 983201,753,808237,109.145197, 897,146203, 664, 606

$11. 3514; 1574,1063, 8153,^202,9123,041

$778, 6934,936,8259,353, 518

12, 888, 6559,626, 5915, 304,5225, 353, 574

$1721532802441397880

MAINE

1916 11917.1918-.1919.1920_1921 _1922.

2,82317,11225,10434, 57847,71744, 39743, 041

$30, 435,94566, 950, 71084,033, 212

112, 562, 525143,455, 545124, 628, 679129, 857, 441

$10, 7813,9133, 3473,2553,0062,8073,017

$371, 3672.467, 8524, 263, 0034.468. 8764, 892, 4193,974,8613,896,892

$1321441701291039091

MARYLAND

191611917_1918-1919_1920.1921.1922 _

9,67456,95480,08586,373108,000112,963110,896

$121,009,054244, 291,849287, 423, 572330,111,972390, 781,048368,691,062386,830, 235

$12, 5094,2893, 5893,8223,6183,2643,488

$2,405, 52312, 325, 52420, 252,13721,931,98420, 257, 23314,537,30315, 363, 765

$249216253254188129139

MASSACHUSETTS

19161 _19171918 .19191920 - - -1921 _._1922

32, 291156, 111209,786268, 307401,770388, 442397, 241

$474, 292, 762717, 512, 002868, 460, 461

1,090, 808, 0581,368,406, 6481,153, 008,1561, 237, 893, 477

$14,6884,5964,1404,0653,4062,9683,116

$10,892, 68544,478, 90781, 307, 34086, 566,93869, 368,99446, 534,64457,781,194

$337285388323173120145

M I C H I G A N

1916191719181919192019211922

11, 448111, 562135, 349181,662305,075250,147267, 953

$162, 533,104387,824, 910415,313,164665,475,193895,679,238657, 779,854796,411,946

$14,1983,4763,0683, 6632,9362, 6302,972

$3,340,68215,159, 38822, 336, 38555,958, 37840, 493, 26124,197,84034,OCA 003

$29213616530813397

130

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.

Page 232: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 229

TABLE 14.—Personal returns by years—State tables—Continued

MINNESOTA

Year

1916 i19171918.1919-1920 .19211922

N u m b e r ofreturns

7 55680, 00984, 515123, 914154,118124, 501122, 885

Net income

Total

$93,201,384275, 510,103291, 074, 629383, 920, 683453, 212, 241340,833, 699348, 740, 625

Averageper

return

$12, 3353.4433,4443, 0982,9412,7382,838

Tax

Total

$1, 553, 2828, 356,17215,262,76015,696,46515,169,8698, 697,1179,419, 301

Averageper

return

$206104181127987077

MISSISSIPPI

1916191719181919192019211922

1,44015, 38219, 94923, 80428, 02225, 614

$14,831, 79661, 763, 71370,323,185101, 262, 05383, 954, 35260,104, 43876,981, 743

$10, 3004, 0153, 5254,2542,9962,3472,862

$195, 0542,252,6123, 542, 8495,634, 9012,495, 2071,069, 1361, 803, 632

$135146178237894267

MISSOURI

191611917191819191920 . _19211922

12, 95691, 608110, 890125, 248162,199172, 519173, 728

$147,069, 303362, 026. 687409,013, 021470,443,311548,130,178499,911,004526, 387, 658

$11,3513,9523,6883,7563,3792,8983,030

$2, 373, 32710, 880, 24120, 716, 69222,146, 51021, 877, 70114 660 35115,972, 706

$1831191871771368592

MONTANA

191611917- .- -.1918 .1919192019211922 _

1,80128, 64034, 46442, 59345, 55736, 90738,044

$19, 467, 01981, 207, 99290,091,830108, 380, 657109, 348,19481,527,66283, 903, 851

$10, 8092,8352,6142,5452,4002,2092,205

$304, 4481, 548, 5823,012,9022, 413, 4632,033,1901,051,8631,029,195

$169548757452927

NEBRASKA

1916 i19171918 ...1919192019211922 __

4,28682,47296, 04987, 34497, 72971, 85367, 503

$36, 559, 607251, 988,895306, 053, 565287, 457, 592306, 362, 706179,905, 513177,969,193

$8, 5303,0553,1863, 2913,1352,5042,636

$347, 7785, 285, 2389, 373, 5828, 639, 0038, 363, 3053, 328,1453,165, 433

$81649899864647

NEVADA

1916191719181919192019211922

3646,6237, 0978,74010, 3819,7195,723

$2, 799, 77516,423, 31617, 826, 66920, 887,13225, 337, 93422, 455, 50822, 397, 460

$7, 6922,4802,5122,3902,4412,3102,304

$18, 505241,944412, 342435, 002390, 077329, 296258, 732

$51375850383427

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.

Page 233: Statistics of Income 1922 - Internal Revenue Service

230 STATISTICS OF INCOME

TABLE 14.—Personal returns by years—State tables—Continued

NEW HAMPSHIRE

Year

191611917. _ _19181919__1920 _.. .1921 _1922

Number ofreturns

1, 73510, 80917,31725, 60135, 98332,41031, 787

Net income

Total

$19,557,54242, 843, 29656, 889, 28478,565,318100,431,53982, 352, 49685, 577,058

Averageper

return

$11, 2723,9643,2853,0692,7912,5412,692

Tax

Total

$258,1731, 517,1832, 827, 7242,811,8302, 720, 7931, 759, 2902,133,631

Averageper

return

$14^14C163110765467

NEW JERSEY

1916!191719181919 _19201921 _._1922

19, 701134,960185, 706231, 757298,9S9269, 096301,834

$254, 068, 880521,042,424653.112,589828, 428, 672977, tt53, 627850. 856, 058

1,032,262,375

$12, 8903, 8613, 5173, 5753, 2933,1843,420

$5,545,23125,710 04243,109, 64847,321,42243, 275, 47733, 258, 29440, 982, 616

$281191232204145124136

NEW MEXICO

1916191719181919192019211922

81311,61613,08410, 75713,65611,78011, 553

$7, 486, 73231, 644, 72130,591,41631, 587, 99036,923, 12027,838, 16528, 982,814

$9. 2092, 7242, 7972,9372,7042,3032, 509

$83, 935713,829989,825774,470612, 573351, 629383,750

$103617672453033

NEW YORK

1916 l

1917 .--1918..1919192019211922

93.155489, 089559, 753683,085

1, 047,6341,066, 6371,102, 748

$1, 922, 864, 6512, 774, 035, 1482,719,713,7843, 436, 343,1794,030, 623, 6963, 617, 757,1044,110,588,989

$20,6415,6724,8595, 0313, 8473, 3923, 727

$77,970, 521251,785,795354, 263, 417399,792, 351286,607, 280210, 768,379273, 960,079

$837515633585274198248

NORTH CAROLINA

1916 119171918 _1919192019211922

2,20722,97721,73837,18547,34244,16158,009

$24, 825, 82684,220,13189,748,811101,613, 467163,799,837127,992, 951171,929,259

$11,2493,6654,1294,3463,4602 8982. 964

$560, 9702, 747, 6735,575,00110,010,3489, 620, 6753 760,4994,908, 611

$2541202562692038585

NORTH DAKOTA

1916 *191719181919192039211922

1,17620,94129,12027,37524, 20918, 44018, 750

$9,219,05561, 233, 72389 586 41580,190 94666, 188,43443,032, 75343,767,089

$7,8392, 9243,0762,9292, V342, 3342,334

$66,344936, 862

2 219 954J. 3()0. 5091,105, 8014X5, 783453, 219

457650462624

1 The figures for 1916 are compiled torn returns reporting net income of $3,000 and over, whereas for thesubsequent years they arc from returns of $1,000 and over.

Page 234: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 231

TABLE 14.—Personal returns by years—State tables—Continued

OHIO

1036']i)!7_1'JIB.1910.11)20.3921.1922.

Year

1916 1191719181919 . . . . .19201921 . . .1922. . . . _ _.

Number ofreturns

21, 774190,273306,918308, 309447, 998367,096364,988

Net income

Total

$318,822,511740, 406, 422993,314.432

1,075,115,9261,407,388,0031,060,027,9261,138,934,714

Averageper

return

$14, 6423, 8913,2363, 4873,1422,8883,120

Tax

Total

$7, 722, 30631, 928, 93755,170, 25256, 505, 31556, 285,16833,574,09439,310,406

Averageper

return

$35516818018312691

108

OKLAHOMA

1916 i . .1917191819191920 . .1921 . .1922

2,53948,75846, 81861,50081,78569,38172,063

$66,811,462170,751, 358163, 678, 297242,184,301295,790,791191,816,067217, 555, 604

$26,3143, 5023, 4963,9383, 6172, 7653,019

$4, 347, 7975, 682, 4937, 649, 230

12,207, 12913, 548, 2114, 206, 5076,414, 336

$1,7121171631981666189

OREGON

19161.1917..li>JS._1919..1920._1921..1922...

2,80025, 07134, 59249, 66367, 64062, 80461,879

$24, 968, 57284, 746. 023

111,601,050166, 240, 606193, G52, 281159, 574, 639161, 226, 232

$8,9173,3803, 2263,3472, 8632,5412,606

$337, 0,513, 298, 6306, 049, 9878,232, 4376, 649, 0114, 951, 5804, 239, 789

$120132175166987969

PENNSYLVANIA

40, 289328,171518, 729539, 172072, 746621, 103587, 770

$643. 243, 9911, 360, 802. 2931, 770, 848, 1331,838, 002, 3952,212,178,0291,937,291,8582, 005, 570, 020

$15,9664, 1473,4143,4093, 2883, 1193,412

$17,79,

137,128,118,84,93,

612, 739454,84878.1,370195,161750, 989660, 220573, 559

$4372422m238177136159

RHODE ISLAND

191611917 .1918191919201921 _1922 .

3, 74523, 92732, 92139,93653, 12848, 05750, 076

$65, 257, 163112,129,569129, 630, 322146,109,811180, 303, 690157,568,411171, 409, 669

$17, 4254, 6863, 9383, 6593,3943, 2793, 423

$1,915,1048, 805, 95313, 512, 76611, 234, 13211,685, 1G39, 236, 3289,351,580

I

$511368410281220192187

SOUTH CAROLINA

1916 *1917.1918.1919.1920.1921.1922.

$9, 882, 94770, 917, 34973, 855, 345142, 688, 832109, 246. 65768, 255, 82572, 755, 770

$8, 2083, 1773,6493,8263,3062,7132,712 j

$77,1981,815,9092, 732, 5935,192, 0203, 236, 8751, 246, 5231, 268, 305

$6481135139985047

i The figures for 1916 are compiled from returns reporting net incomes of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.

Page 235: Statistics of Income 1922 - Internal Revenue Service

232 STATISTICS OF INCOME

TABLE 14.—Personal returns by years—State tables—Continued

SOUTH DAKOTA

Year

19161 .1917191819191920 _ _19211922

Number ofreturns

97139,65445, 50538, 61434, 67021, 68121,465

Net income

Total

$7,474,252109,794,860151,725,486133,174, 792103, 578, 03647,087,49848,949, 551

Averageper

return

$7, 6972, 7693,3343,4492,9882,1722,280

Tax

Total

$48, 5631,171, 3284,139, 2393,124,0662, 228,187

524, 653548, 688

Averageper

return

$50309181642426

T E N N E S S E E

191611917.1918.1919.1920.19211922.

4,41431,45138, 23250, 78965, 05460, 94963,555

$39, 867, 675111,964,540139,173, 691193, 909, 353212, 600,105170,969,895190,723,937

$9, 0323,5603,6403,8183,2682,8053,001

$413,0782,794,1976, 795, 2689, 082, 0547, 565, 0093,984, 0514,902,612

$94891781791166577

TEXAS

191611917.1918.1919.1920.1921.1922.

10, 51495, 416114, 500176, 547224,617200,188186,865

$113, 278, 037350, 297, 337392,975, 557643,172,301720, 720,162536,897, 427545, 901, 576

$10, 7743,6713,4323,6433,2092,6822,921

$2, 643, 69713, 447, 45321, 575,47932,302. 28025,400,84912,667,89414,119,655

$2511411881831136376

U T A H

1916 *1917 _ . __1918 .19191920 .19211922

1,25914, 63618, 51721,16430, 51026,12827, 325

$14, 281, 20645, 044,94652, 454, 40461,913, 43682, 278, 38962, 713, 46167, 744, 653

$11, 3433,0782,8332,9252,6972,4002,479

$167, 6881, 364, 6521, 347,7801, 270, 5431, 506,781

842,904955,929

$133937360493235

VERMONT

1916!19171918191919201921 . . .1922

1,1007,2589,965

13, 56919, 20517, 74617,901

$14, 628,95529,540,80434, 063, 26546, 204, 50659, 303,30247, 561, 55751, 653, 367

$13, 2994,0703,4183,4053,0882,6802,886

$365, 0041, 459, 2531,821, 8232,074,8042,259,1291,155,7671,573, 555

$3322011831531186588

VIRGINIA

1916191719181919192019211922

4,19037,95151, 20775, 96692, 57676, 25771, 523

$42,216,464130, 682,859173,104,495247, 658, 373273, 235, 229208, 331, 701207, 277, 342

$10, 0763,4433,3803,2602,9512,7322,898

$593,3043,929, 2737, 674, 7259, 020, 2377, 404, 2014,161,1164,919, 485

$1421041501198055

1 The figures for 1916 are compiled from returns reporting net incomes of $3,000 and over, whereas forthe subsequent years they are from returns of $1,000 and over.

Page 236: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 233

TABLE 14.—Personal returns by years—State tables—Continued

WASHINGTON

Year

1916 J

191719181919 _ _.19201921 2 _ .1922 2

Number ofreturns

5, 36056, 32295, 422

114.322148, 067115, 593123, 216

Net income

Total

$49, 697, 247169,727, 615266, 096, 746325, 920, 733375, 979, 893261, 400, 721300, 523, 342

Averageper

return

$9, 2723,0142,7892,8512, 5392,2612,439

Tax

Total

$776, 4704,377, 7549, 743, 163

11,615,7959, 094, 7644, 878, 2955,148, 477

Averageper

return

$14578

102102614242

WEST VIRGINIA

19161.1917._1918-_1919,_1920 .1921__1922

2,57528, 28148,87645,16896, 32675,27769, 501

$30,170,809106, 061, 550 i156,557,747 \147,949,092 |287,729,460 i207,157,054 !196,777,359 !

$11,7173.7503,2033,2762,9872,7522,831

$416, 3863, 303, 2855, 709, 2955, 319,1978, 517, 2684,579,1134, 594, 653

$162117117118886166

WISCONSIN

1916 x

1917 .191819191920 _ .19211922 .

8,26170, 55494, 704

105, 793150. 452US, 457160, 519

$87, 614, 595228,190, 253290, 199, 685337,851, 344436, 436,810379, 754, 222401, 670, 058

$10, 6063,2343,0643,1942,9012, 5582,502

$1, 253, 2575, 716, 256

11,382,12710,901,09713, 232, 5318 971 0449,126,855

$15281

120103886057

WYOMING

1916!191719181919192019211922 _ _ _ _.

6737, 6637,821

18,34924, 59422, 41321,943

$6, 523, 78728, 855, 60326, 413,93752, 463, 95963, 244, 52951, 051, 62948, 826, 743

$9, 6943,7663,377

ISS2,2782,225

$67, 510838.196

1 272 6921, 444, 0631,161, 320

783, 257687,062

$10010916379473531

1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.

2 Includes Alaska.

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922ALABAMA

Counties

AutaugaBaldwinBarb ourBibbBlountBullockButler.. _CalhounChambersCherokee.ChiltonChoctawClarke

Totalnumber

ofreturns

991202391514791

24394318627

1344795

Under$5,000

921112251274483

22886416823

1254188

$5,000to

$10,000

77

1318269

54152835

$10,000andover

216126

2532132

Counties

i ClayCleburne.CoffeeColbertConecuhCoosaCovington.CrenshawCullmanDaleDallasDe KalbElinore

Totalnumber

ofreturns

254086

58012120

29441

16692

1 40180

152

Under$5,000

213780

55610919

26641

15986

1,28674

140

$5,000to

$10,000

234

148

17

46

8259

$10,000andover

2

21041

11

3

3313

Page 237: Statistics of Income 1922 - Internal Revenue Service

234 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

ALABAMA—Continued

Counties

EscambiaEtowahFayetteFranklin , «_ _GenevaGreeneHaleHenryHoustonJacksonJeffersonLamarLauderdale. . _LawrenceLeeLimestoneLowndesMaconMadisonMarengo

Marshall

Totalnumber

ofreturns

2429058160

11464

10671

420128

19,00551

43854

38515662

10569128446

140

Under$5,000

223858685598579960

381125

18,10450

41143

3641475694

60726545

129

$5,000to

$10,000

1135958349

322

1,0341

206

1744

106010\

11

$10,000andover

8124

843271

467

754521

249

Counties

MobileMonroeMontgomeryMorgan -PerryPickensPike. . . .RandolphRussell.St. ClairShelbySumterTalladegaTallapoosaTusealoosaWalker.WashingtonWIlcoi . . .WinstonMiscellaneous

Total

Totalnumber

ofreturns

4,74677

4,2146981991112887276

135228163460172946

1,04515

1298426

43,612

Under,$5,000

4,31972

3,8416721821022586970

129218158429162868979

1111883

3

40,175

$5,000to

$10,000

2973

25020137

1713554

207

57514

101

18

2,392

$10,000andover

1302

123642

1323151

113

2115

1

5

1,045

ARIZONA

ApacheCochiseCoconinoGilaGrahamGreenlee _ . .

MohaveNavajo

942 622

6532,059

131238

5,729398822

932 516

6031,999

131229

5,427380807

1813652

72381014

25148

26481

PimaPinalSanta CruzYavapaiYumaMiscellaneous

Total

3,186354509

2,631623

30

20,079

3,045344488

2,520610

12

19, 204

1109

19957

13

692

3112

1665

183

ARKANSAS

ArkansasAshley _ . _BaxterBentonBooneBradleyCalhounCarroll..ChicotClark.ClayCleburneClevelandCloumbiaCon wayCraighead . _CrawfordCrittendenCrossDallasDeshaDrewFaulkner . . . _.FranklinFulton . ,Garland.GrantGreene..Hempstead..Hot Spring. __ _HowardIndependence . .IzardJacksonJeffersonJohnson .LafayetteLawrenceLee

547214

54457105205

791002683502473943

22516278739532827417641821920911132

1,00229

40438619214724420

3542,214

155196273298

52219453

4431011867592

2553362273540

18713674437530326316039719919310731

90828

382356185144213

19314

2,060137178250266

1815

83

162699

1843

2618381419109

14181341

591

162243

231

2910113131922

75161322452

12856617723

35

683

" 8

1153

554

10

LincolnLittle RiverLoganLonokeMadisonMarion . . .MillerMississippiMonroeMontgomery . . _.NevadaNewtonOuachita .PerryPhillipsPikePoinsettPolk .PopePrairiePulaskiRandolphSt. Francis .SalineScottSearcySebastianSevierSharpStoneUnion

j Van BurenWashington _.WhiteWoodruffYellMiscellaneous

Total

56123125338

1413

85078334727

1583

54528

1,17347

342102266150

7, 74575

3721423222

2,257202239

2 5226

47436621313727

32, 072

53121121314

1313

776688329

26152

1439

281 081

4633199

242142

7,01966

3431373221

2,035193229

2 1196

447345178133

3

29, 217

313

171

537210

141

61

67182

214

5257

255

1144

81

286

2120254

14

2,037

117

2123

8

21

45

25

3134

20124

781

117

61

10

10

818

Page 238: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OP INCOME 235

TABLE 15.—Personal returns—-Distribution by income classes by counties, calendaryear 1922—Continued

CALIFORNIA

Counties

Alaroeda

AinadorButteCalaverasColusaContra, CostaDel NorteEldoradoFresnoGl^nnHumboldtImperialInvoKernKingsLakeLasscnLos A ngeles]VIaderaM'-riiiM arinosaMpndocinoMercedModocM onoM onf rvey

Nevada ._ _Orange . .Placer

Totalnumber

ofreturns

39 084

3091,927

261674

6,133200272

12,610658

3,1281, 898

3907, 6541, 385

64664

161,980517

3 118171743

1,484145

1 8751, 078

9, 2142, 191

Under$5,000

35 809

2991 803

250623

6, 027195259

11, 706618

2,9771, 806

3807, 2561, 272

49640

144, 885480

? 855163689

1,41114120

1 728990728

8, 3622,140

$5,000to

$10,000

2,15628

918

407639

59331

10776

7287898

1811, 502

31171

6475732

1206523

61040

$10,000andover

1,119

233

3113024

3119

44163

11124

65, 593

692

27

161

Ti236

27211

Counties

Plum asRiversideSacramentoSan Benito.San Bernardino...San DiegoFan FranciscoSan Joanuin.San Luis Obispo..San MateoSonta BarbaraSanta Clara. . _.Santa Cruz.Sha'-ta

Siski\diiSdl.'MOSonomaStnni;! i u s .Suttcr _ _

Trinity.

Tuo lumne . . .VenturaYolo . .YubaMiscellaneous.

Total

i

Totalnumber

ofreturns

5162,908

10, 893526

5, 3608,716

78, 2108,1541,5113, 7574, 5309, 1261,980

869114

1,8924, 5533, 1812, 533

53352989

3,823601

2, 7661,1161, 148

420, 923

Under$5,000

5032 623

10, 163477

4,9577 830

68, 4467,5041,4023, 3333. 9898,2281,840

836110

1,8504,4172, 9062, 340

46749787

3, 532584

2,3901,0231,076

180

380,151

$5,000to

$10,000

12199491

38295610

6, 08142882

257335592105

339

11119713249

2228

11246

54126

27, 126

$10,000andover

186

23911

108276

3, 68322227

16720630635

13

257861179

636

130271845

13,646

COLORADO

Adams

Av''iiuletaBacapeiitBoulderC ha HoeChevonneClear CreekConejosCostillaCrow levCus^rDetf-p

Doloj'o*DoirlasFn"loElb-"rtEl PasoFremontGarf^eldGilpipGrandGuimisonHinsdaleTl uei fa noJp^ksonJeffersonKiowaKit CarsonLake

5443636106798

2421, 899

64988

10810340

11972

34733, 229

314423192

3, 668931341

40144403

q1 098

38581114

467

5283615766392

228], 794

63987

1059938

11372

33530, 395

314022987

3,221884330

37144482

91 067

37

112253455

132

2925

1086

812424

121,942

115

30940103

10

191

13259

3

£214

192

1

2

892

31

138

1

1

12

10

3

La Plata...LarimerLas AnimasLincolnLogan..MesaMineral .

, MoiTat; Montezuma\ Montrose..

Morgan1 OteroI Ourav

Park"Phillips.PitkinProwersPuebloRio BlancoRio GrandeRouttSaguache..San JuanSan MiguelSedgwickSummit.. . . .TellerWashington. _ _WeldYum aMiscellaneous

Total

5471 5603,138

273664

1,5461675

158402542

1, 57611679

200136520

3,81881

30231913671

40315285

381192

2, 289420

36

67,463

5341 4463,047

272651

1 5041575

157386513

1,54311477

198130499

3, 62979

29331613270

39415282

366187

2, 214410

14

63, 072

109670

17

32

11323262

25

17120

182215

313

c

551015

3,096

32415

610

h67

2

14

691112

4

2

20

7

1,295

10503°—25t 16

Page 239: Statistics of Income 1922 - Internal Revenue Service

2 3 6 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

CONNECTICUT

Counties

Fairfield.HartfordLitchfieldMiddlesex..New HavenNew London

Totalnumber

ofre tu rns

28, 05636, 5015,4014,102

39, 6568,269

Under$5,000

25, 37133, 3144,9243,757

36,3527,694

$5,000to

$10,000

1,5951,968

308226

2,212401

$10,000andover

1,0901,219

169119

1,092174

Counties

Tolland.WindhamMiscellaneous

Total

Totalnumber

ofreturns

1,9404,375

131

128,431

Under$5,000

1,8234,187

27

117,449

$5,000to

$10,000

5811762

6,947

$10,000andover

597142

4,035

D E L A W A R E

KentNow CastleSussex

1,06014, 6321,425

1,00013,5131,348

4567460

1544517

Miscellaneous

Total

24

17,141

7

15, 868

12

791

5

482

D I S T R I C T OF COLUMBIA

Counties

Washington, D. C

Numberof returns

77,923

Under$5,000

71,487

$5,000 to$10,000

4, 504

$10,000and over

1,932

FLORIDA

Counties

Alach.uaBakerB a yBradfordBrevardBrowardCalhounCharlotteCitrusClayColumbiaDade _De SotoDixieDuvalEscambiaFlaglerFranklinGadsdenGladesHamiltonHardee

HighlandsHillsboroughHolmpsJacksonJeffersonLa FayetteLake _ .

Leon

Num-ber ofreturns

68133

13298

41230037729092

1734,680

2163

9,9952,277

1771

2353756

16263

1496,580

1874423

559355265

Under$5,000

62929

12795

36328437688185

1604,103

1852

9,1152,159

1465

2003655

15061

1456,031

281723423

494313238

$5,000to

$10,000

41253

3811

4738

39122

16288.7

33

241

924

3805

119

452917

$10,000andover

112

115

2 i45

186 ;91

25131

311

13

169441

201310

Counties

L e w . . .LibertyMadisonManateeMarion _ _MonroeNassauOkaloosaOkeechokeeOrance _.OsceolaPalm BeachPascoPinellas . . .Polk....PutnamSaint Johns.Saint LucieSanta Rosa.SarasotaSeminole ._Sumter __SuwaneeTavlor _UnionVolusiaWakullaWaltonWashingtonMiscellaneous

Total

Num-ber ofreturns

1102581

4485506002254285

1,391164

1,160130

2,0651,175

59092852510214765861

15417735

1 5009

1148465

41, 531

Under$5,000

1012178

3934965702173882

1,177156970124

1,76291554884649288

13661758

14316833

1 2797

997530

37,300

$5,000to

$10,000

733

433525

523

1285

1115

229176305324119

302971

1561

118

24

2,949

$10,000andover

21

1219532

863

791

74841229932

111221

65141

11

1, 282

Page 240: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 237

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

GEORGIA

Counties

AnplinszAtkinsonB aeonBakerBaldwinBanksBarrowBar towBen HillBerrienBibbBleoklevBrantleyBrooksBryanBulloch

Butts

CclFldOll

Car dlerCarrollCatoosaCharltonChat bomChaUahoochee__-ChattoogaCherokeeClarkeClayClaytonClinchCobbCoffeeColquitt

Cook

Crawford.CrispDudeT)o WSOI1

De RalbDodgeDoolvDou trh*^rtyDouglasEarlyEcholsEffir|f7hamElbertEmanuelEvansFanninFavetteFloydForsvth

FultonGUmerG lasscockGlynnGordonGrsdv

HallHancockHaralsonHarrisHartHeardHenry

Totalnumber

ofreturns

291663

1256

98977211

175,240

4413

15421

1261376239437326

201159

8 594289

6595

833218747

78595

25632

9347

5199

10

2481, 285

86

755350010GO

20145302625

7856

8729, 644

8

565885399

199103296

626041

290

Under$5,000 !

281353

1156

96250200

154,900

4310

14220

1181325734377023

193156

8,014277

6380

764208544

76190

23930

7288

4190

104

2141,181

7851

69133551057

19939292625

729

8427, 207

84

525864395

18799

27757593575

9

86

$5,000to

$10,000

131

9

892

24211517345

36

3392

to t

o

1053

12

154

131

31

5

12573

51

4124

2241

39

11,691

3028363

173

42

4

$10,000andover

1

9 12

98 j

2 17 '

1 !2 ;

1

4

2

188

516

11191412

2814

931

3

23

1

1

2

1712

746

110

<>1612212

Counties

HoustonIrwin...Jackson.Jasper _Jeff Davis.JeffersonJenkins _ _ .JohnsonJonesLamar .Lanier..Laurens . . __LeeLibertyLincolnLong ._Lowndes _Lumpkin. .- ___McDulIieMcintoshMaconMadison .Marion •___MeriwetherMiller __MiltonMitchellMonroe .MontgomeryMorgan .MurravMuskogeeNewtonOconee. .-_Oglethorpe _PauldingPickensPierce _PikePolk . .PulaskiPutnamQuitmanRabunRandolphRichmondRockdaleSchleyScreven...SeminoleSpaldingStephensStewart _ _Sumter__-TalbotTaliaferro—Tail nailTaylorTelfairTerrellThomas __TiftToombsTownsTreutlenTroup . __TurnerTwiggs _ __UnionUpsonWalker _. ._WaltonWareWarrenWashington _Wayne.---

Totalnumber

ofreturns

21025

1069223

107621821

92021830195

5468

5627

1477127

14293

1319818

13712

2,622172

3421454785

31372623

29126

4, 74171215923

39610959

4685231325176

11743815292

111

6495511

199

107194841

7216995

Under$5,000

20525

1018621

101601818938

1891828155

5178

5127

1357126

14083

1269316

13211

2,422167253321404085

2987160

327

1194,479

71215122

37410957

4385031324571

11040714889

111

59453

6

8897

185805

7116394

$5,000to

$10,000

3

4124

231

11

23

24

2

9

2

5124

1393

1

35

1312

13

186

5

11

224

1

556

2222

36211457

30

41

$10,000andover

2

15

22

1

2

1

5

3

3

1

1

4

11

612

22

2

14

76

31

11

61

1

1921

19

4

752612

Page 241: Statistics of Income 1922 - Internal Revenue Service

238 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

GEORGIA—Continued

Counties

WebsterWheelerWhite"Whit finlHWilcoxWilkes

Totalnumber

ofreturns

138

119 0 S

41135

Under$5,000

138

1117741

129

$5,000to

$10,000

23

4

$10,000andover

8

2

Counties

WilkinsonWorthMiscellaneous

Total.

Totalnumber

ofreturns

656268

69, 988

Under$5,000

615913

64, 913

$5,000to

$10,000

4

47

3,530

$10, 000andover

38

1,545

HAWAII

Honolulu

Kauai___ _.

17

495800

917

1 415009

873

53561

31

27290

[CO

MauiMiscellaneous

Total

1,

11,

?7450

597

1,

10,

30

553

3719

702

11

342

IDAHO

Ada - -AdamsBannockBear LakeBeneviVi13 i n ^ l 1 • • i nBlaineBoiseBoniifTBonneviileBoundaryButteCamasCanvonCaribouCassiaClark

CustcrElnioroFrBiikiin

GemGooding _. ___

3, 010104

3 f.92

t)553f<5306f.3

f.05985330

0251

1, 240

332105156

425110285230325

3,724104

3 «16323645386298

61588971328

GO50

1,21271

32910515493

423no2S2223322

154

6529992

13122

I2f>

13

112

371

32

11

1

42

9

2

11

1

IdahoJeffersonJeromeKootenaiLatahLemhiLewisLincolnMadisonMinidokaNez PerceOneidaOwyheePayettePowerShoshoncTetonTwin FallsValleyWashingtonMiscellaneous

Total

230145175

1,12061516516017618015597016512519092

2,110

1 2feu105285

4

23,309

227144109

1, 09859510315817617515591816512418427

?, 085

i 9,-;P

105283

1

22, 747

i

315

1417

9

1

5

38

15

6522

23

9

3

512

183

1

14

I23

2

110

ILLINOIS

AdamsAlexanderBondBoone.BrownBureau.CalhounCarrollCassChampaign..Christian.. . .ClarkClayClintonColesCookCrawfordCumberlandDe KalbDewiltDouglasDupageEdgarEdwards

3,0871,029

270454143

1,56087

880985

3,9661,136

321240330

1, 598437, 881

620109

1,2111,133

7436,417

£.8562

2,851

1,

3,1,

1,393,

1,1

5

951259430133490

85853946716079300232306501726

10510410272383562957

158535

179

542

2718236176

1372

28, 46930

4862514

36343

4

4126821

42

1125

15, 68613

2166

219131

E i r m g h a m . .FayetteFord..Franklin. . .FultonGallatinGreeneGrundyHamilton.-HancockHardinHenderson..HenryIrof;u,oisJacksonJasperJei'.cisonJersey.

I Jo Daviess-.| Johnsoni| Kane| Kantsakee..

K e n d a l l . . . .Knox

304225561

1,9081,170

8070961872

68S45

1732,122

9791,29611947627068690

11,9312,128192

3,209

292213545

1, 9071,102

7468758871

64940

1672, 020

9221, ^45

111438259660

8711,3122, 003

1843,051

7101551526

1824

13045

7341428

311020

34039«

6120

521

1016

46

911

29169

716

21629

238

Page 242: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 239

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

ILLINOIS—Continued.

Counties

LakeLi SalleLswrenceLeeLivingstonI O'vT?iTl

McHenryMcLean

MaeoupinMadison _MarionMarshallMason.. -_MassacM enardMercerMonroeMont^omervMorganMoultrieOglePeon aPerrvPiatt

Totalnumber

ofreturns

6, 2615,844

5471 1441, 4831 249

8862,0614,2835 2662. 4596,5261,706

507576210369580281

1 0851,262

330970

11. 18769852943038

415

Under$5,000

5, 5525, 537

4841 0871,4151 160

8181,9974,0064 9082,3956, 2551,637

467549203345545269

1 0351,152

322928

10,45565249537937

412

$5,000to

$10,000

348222394054675346

19825053

1724528184

2229113683

538

482322024

3

$10,000andover

3618524171422151879

1081199241293261

142734

25014147

Counties

PutnamRandolphRichland ._ _Rock IslandSaint ClairSalineSangamonSchuyler _

! Scott.Shelby.. .StarkStephensonTazewellUnionVermilion _W abashWarrenWashingtonWayne.-WhiteWhiieside..WillWilliamsonWinnebagoWoodford .._.

Miscellaneous

Total

Totalnumber

ofreturns

141735213

6,6289, 2941,1359 426

212289400357

2, 0091, 694

2345, 505

4199991961342C8

1,5826, 2402,0566,263

866

2,844

614,449

Under$5,000

137701197

6,3158,9241,0778, 888

227283385350

1, 9321,606

2165,305

404930184124201

1,4745,8891,9715,833

833

2, 606

560,105

$5,000to

$10,000

4209

21626842

355145

136

955816

16612521073

7524458

27421

103

35, 417

$10,000andover

147

9710216

1831121

42302

943

17234

3310727

15612

75

18,927

INDIANA

Adams

Bartholomew- . . .BentonBlpckford

BrownCarroll

ClarkClayClintonCrawfordDavinssDearbornDccaturDe KalbDelawareDuboisElkhartFayetteFloydFountainFranklinFultonGibsonGrantGreeneHamiltonHancock. .HarrisonHendricksHenryHowardHiintingtonJacksonJasperJpyJefferson,1 en ringsJohnsonKnoxK osciusko

44211,464

643317369553

20195

1 906904729961

78704521388826

'> 397305

3 609939

1,622415105310876

1 472814487381118279810

1 9631,204

587226431301105430

1,416527

42810, 736

592310343530

18191

1 8248696918G6

78084492371792

2 155289

3,403878

1,507401156290852

1,337779474374116269702

1,8321,141

560213399266153401

1,301496

13502277

18172

65282451

12171226

16212

1954774128

13

I637

90432111222810197621

122624

86

177 i

1414

j

8 i1258

804

71144121

660

6

1

411412062

10

10

10

LagrangeLakeLaporte.LawrenceMadisonMarion .Marshall . __MartinMiamiMonroeMontgomery. . . .Morgan __Newton . .NobleOhioOrangeOwenParkePerryPikePorterPoseyPulaskiPutnamRandolphRipleyRushSt. JosephScottShelbv.SpencerStarke

' SteubenSullivanSwitzerland

i Tippecanoe1 T i p t o n . .

V nion! Vanderburg _.

VermilionI Vigo1 W abash ._

Warren .„__

18517,3722, 9401, 1572,194

30,170609

751 153

95582530727457230

275162262187205

1,008277126383456285401

12, 84265

67817418524371039

2, 033357173

7,1471, 1570, 840

790127

17716, 8552,0811,0902,049

35, 850632

071 096

87176527926050829

241156251172257972254123360432262

11,99362

60717117822567536

2, 450342J 05

6, 5961, J136, aoo

740119

74221844598

2,31427

7436347178

421

225

1096

25163

21171420

6051

4636

1619

129117

35330

36130

7

195752247

1, 00010

1142113116

22

12116o

117

2799

2442

25

1

16

54A1

19814

17920

1

Page 243: Statistics of Income 1922 - Internal Revenue Service

2 4 0 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

IN DI AN A—Continued.

Counties

WarrickWashington

WellsWhite

Totalnumber

ofreturns

304122

2,529389298

Under$5,000

282116

2,296356281

$5,000to

$10,000

153

1642611

$10,000andover

73

69

6

Counties

WhitleyMiscellaneous

Total

I

Totalnumber

ofreturns

29974

153, 469

Under$5,000

28019

143,118

$5,000to

$10,000

1541

7,266

$10,000andover

414

3,085

IOWA

AdairAdamsAllamakeoAppanooseAudubonBentonBlackhawkBooneBremerBuchananBuena VistaButlerCalhounCarrollCassCedarCerro GordonCherokeeChickasawClarkeClayClaytonClintonCrawfordDallasDavisDecaturDelawareDes MoinesDickinsonDubuqueEmmetFayetteFlovdFranklinFremontGreeneGrundyGuthrie _HamiltonHancockHardinHarrisonHenryHowardHumboldtIdaIowaJackson

Jefferson

244171301712268740

5,0471,818

454393471317470

1,382756479

2,612766223128412745

3,8151,179

966128160371

2,918180

6, 065400

1,741461172367300308372673224869688401178280630389672877428

237162293678254715

4,8081,750

429371451304456

1,330720453

2,500731210122389723

3,6321,149

920123155357

2,704175

5,724386

1,697430157335290295363640221830660373161270608370653830401

678

251221

175552119188

104128238524115

1919

135254045

12146

4236

124226132610119

283

362427116

1716163924

12

924

641343254

1183

27112143

48561

268

1105

22526

2

5

3

164533g3

JohnsonJonesKeokukKossuth . .LeeLinnLouisaLucas..LyonMadisonMahaska __MarionMarshall _.MillsMitchellMonona _MonroeMontgomeryMuscatineO'BrienOsceola .PagePalo AltoPlymouthPocahontasPolkPottawattamie .PoweshiekRin^goldSacScotr,ShelbySious;StoryTamaTavlorUniGnVan Bur enWapello.WarrenWashingtonWayneWebsterWinnebagoWinneshiek _ .WoodburyWorthWright..Miscellaneous .

Total

859379418543

2,8006,750

233414390230

1, 248497

1,976443306314599612

1,716723206781263

1,381377

21,9856,450

55890

6858,013

415975

1,176498202850137

2, 770286

1,122142

3,482212519

10,150245

1,26861

131,870

765353396525

2, 6456,339

226394375211

1,197475

1, 887426280299577566

1,622688191735255

1,338372

20, 6436,229

53080

6567,424

393883

1,125477194825131

2,617266

1,084137

3,353207485

9,593241

1,24215

124,962

70191913

113292

61712143817631415131836612710324

385

966161251026

415202442156

206

9617304

905

27428

42336

5,105

24731

49115

2335

135

263

1124

1033

85

1445

376603

3174

2689625

57381

39

7129

310

1,803

KANSAS

AllenAndersonAtchisonBarberBartonBourbonBrown _ __Butler

808242978324695800495

2.136

773221902310642740468

1,933

27124312444624

143

86

3329

143

60

Chase.Chautauqua.CherokeeCheyenneClarkClay.....Cloud

335340790225155560745330

331330729214148536705312

47

429•j

202614

3192

4144

Page 244: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 241

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

KANSAS—Continued

Counties

Comanche..CowleyCrawfordDecaturDickinsonDoniphanDouglasEdwardsElkEllis..EllsworthFinneyFordFrpnklinGearyGoveGraham __GrantGrav.GrceleyGreenwoodHamilton.. _ __HarperHarveyHaskellHodgeman..JacksonJeffersonJewellJohnsonKearneyKingmanKiowaLabetteLaneLeaven worthLincolnLinnLoganLyonMcPhersonMarion.Marshall.MeadeJNliamiMitchell

Totalnumber

ofreturns

1702,3253,125

3001,455

3251, 240

370245490340207855705755185120157540

62585

4301, 475

3050

230300245fi9035

1501,795

601,496

235200140

1, 3751,245

950830160710470

Under$5,000

1672,1782,984

2871,396

3091,161

369231475321195824668717180117157340

53881

4071,420

2950

22129223355933

217148

1,74957

1,318230191139

1,3031,204

895806155689452

$5,000to

$10,000

3103107

7511254

1312171028253252

2

584

1838

1

568

14282

392

146471

59354223

41515

$10,000andover

4434

684

25113223

126

1

29

517

424

17

71

321 i2

136

131163

Counties

MontgomeryMorrisMortonNemahaNeoshoNess __NortonOsageOsborneOttawaPawneePhillipsPottawatomiePrattRawlinsRenoRepublicRiceRileyRooks _RushRussell.SalineScottSedgwickSewardShawneeSheridanShermanSmithStaffordStantonStevensSumnerThomas __TregoWabaunseeWallaceWashingtonWichitaWilsonWoodsonWyandotteMiscellaneous

Total

Totalnumber

ofreturns

3,40537085

4101,350

190350235320175305325545625300

2,525460510965310220280

2,665110

10, 655355

7,750160380190450

1540

1,20036012522010029535

855175

9,01767

86,915

Under$5,000

3,22136081

3951,300

186335231315163279314537601293

2,393448494927302204275

2,518109

9,930334

7,285150370181434

1439

1,15634112121010028725

819171

8, 6857

82, 360

$5,000to

$10,000

12973

15364

1312

1021106

196

1051116288

145

1121

49412

327898

1111

361637

57

254

26047

3,382

$10,000andover

5531

14

233251251

271

10

2

35

2319

1382115

8313

33

11

7213

1,173

KENTUCKY

AdairAllenAnderson. . __BallardBarrenBathBellBoone. ._BourbonBoydBoyleBracken .Breathit tBreckinridge _ . .Bul l i t t—. . . .ButlerC a Id wellCal lowav. . .CamDbellCarlisle . . . __ __CarrollCarterCasf-v .ChristianClark

191039650

16069

97677

9331,769

60589

187122134

1931488

5, 31725

13898<)

708740

18959149

15167

91073

8901,644

56580

178118132

1930384

5, 039

126926

654677

154191

504

3073278522

83

198

8(j

39

31

116

135213142

31

80

4

11519

Clay .ClintonCrittendenCumberlandDaviessEdmonsonElliottEstillFayetteFlemingFloydFranklinFultonGallatinGarrardGrantGravesGraysonGreenGreenup . .HancockHard inElarlan

, HarrisonHart......

123

4517

111232

7763,832

6125863250030

10897

3997613

57135

2051 228

34630

123

4217

669202

7713,406

5723056548326

10595

3716612

55932

1981 159

33129

2

753

2854

223914131

18101936

43131

1

33

141

62833

110

3

126

2

Page 245: Statistics of Income 1922 - Internal Revenue Service

242 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—ContinuedKENTUCKY—Continued

Counties

HendersonHenryH iekmanHopkinsJacksonJeffersonJessamineJohnsonKentonKnottKnoxLarueLaurelLawrenceLeeLeslieLetcherLewTisLincolnLivingstonLoganLyonMcCrackenMcCrearyMcLeanMadisonATagoffinMarionAlarshallAlartinMasonATcadeATenifee

Metc°]feMonroeATontgomery

Totalnumber

ofreturns

60913235

1 06610

24, 762186336

6,41817

1344562

111117

3387

51112

1635857

1,80311747

37964

1515641

40319

9

200

23282

Under$5,000

55113134

1,0027

21, 939175315

6,09914

1234355

101111

237049

10916

33955

1,64710946

34953

1385540

351192

183

23244

$5,000to

$10,000

40

139

11,847

9

2093816961

152

16

9641

228711

35

14

28

$10,000andover

181

252

97625

110

3111

2

I32

604

836

17

3

10

Counties

MorganATuhlenbergNelsonNicholasOhioOidham.. _.OwenOwsleyPendletonPerryPikePowellPulaskiRock castleRobertsonRowanRussellScottShelbvSimpson

TavlorTcddTriggTrimble..UnionWarrenWashingtonWavneWebsterWhitleyWolfeWoo !fordMiscellaneous

Total

Totalnumber

ofreturns

321,033

20697

258146378

1051,055

86223

391874

544

328309842460

1233012

3838448558

35365350

28743

69, 666

Under$5,000

3096018493

252132358

1011,022

82420

37986

4503

311286812357

1192812

3747598156

31863448

2649

63, 888

$5,000to

$10,000

236132262

4292529

11

13183

21

663

1872

1521

3,854

$10, 000andover

379248

413131

3

45

1321

2191

1712

813

1,924

LOUISIANA

i\ cadia _ _AllenAscensionAssumptionA^voveliesB eaur egar dBienvilleBossier ._CaddoCalcasieuC aid wellCameronCatahoula(TaiborneConcer dia.I)e SotoEast Baton RougeEast CarrollEast Feliciana. _-EvangelineFranklinGrantIberia _IbervilleJackson..JeffersonJefferson Davis.. .LafavettcLafourcheLaSalle.LincolnLivingston

Natchitoches

630395202198208443199246

8, 3801,744

1038

491,061

164499

3, 510173106157182184454404

79538274642?A7llf)

62

1^03J3

605379194181197432184233

7, 5721,642

1008

46967162481

3,362154100149171176403370

511267607321

or;.;

60

168296

21156

1599

136

55773

1

3772

10108175888

4025

244

31229

19

10

13

41222227

257292

17

84021

3

229

334

4

11

44

OrleansOuachitaPlaqueminesPointe CoupeeRapide^Red RiverRichlandSabineSt BernardSt. CharlesSt HelenaSt. JamesSt John The

BaptistSt. LandrySt. MartinSt. MarvSt. TammanyTarigipahoaTensasTerre BonneUnionVermilionVernonWashingtonWebsterW e s t B a t o n

RougeWest CarrollWest FelicianaWinnMiscellaneous

Toti l

33, 7451, 507

135222

2,13718516715098

2708

246

174452

8353035958988

25675

322309459423

201703(5

177

66 972

30, 4041,415

131210

2,01017815714896

2638

215

162409

8048234156882

23067

307293441383

1926936

174795

61 3^8

2,3047635

95694

16

27

735

33412152

176

10141531

71

')22

3 946

1,03716

17

3211411

4

58

146649259

39

2

3

1 6°8

Page 246: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by incomeyear 1922— Continued

MAINE

243

by counties, calendar

Counties

Androscoggin... ,AroostookCumberlandFranklinHancockKennebecKnoxLincolnOxfordPenobscot

Totalnumber

ofreturns

4,9851, 739

12, 563(•40873

3, 9341,220

3791, 5275, 780

Under$5,000

4,6101,659

11,273598803

3,6381,137

3491,4425,260

$5,000to

$10,000

26258

9052852

198601555

357

$10,000andover

11322

385141898231530

163

Counties

Piscataquis _ __SagadahocSomerset.WaldoWashingtonYorkMiscellaneous

Total

Totalnumber

ofreturns

967949

1,534440852

4, 62336

43,041

Under$5,000

918889

1, 465401782

4,2988

39 530

$5,000to

$10,000

3237482649

23011

2 423

$10,000andover

17232113219517

1 088

M A R Y L A N D

AlleganyAnne AnmdelBaltimoreCalver t . . . -CarolineCarroll.CecilCharlesDorchesterFrederickGarrcttHarford__ _.Howard. ;Kent . .

3,3891,7113,238

56250085810217361

1,435226971

'421298

3,1311,5372, 682

51227629772205335

1,307197896383276

181144333

51938269

218417522318

7730

223

4181235

441223154

MontgomeryPrince GeorgesQueen AnnesSt. MarysSomersetTalbot . . . . .Washington.Wicomico__WorcesterCity of Baltimore-Miscellaneous

2,3112,43420687361362

2,212510360

63,57024,415

Total . . 110,896 96, 837 4,210

M A S S A C H U S E T T S

BarnstsbleBerkshi re-BristolDukesEssexFrankl in . _H a m p d e n .HampshireMiddlesex.

1,0188,176

25, 904132

47, 5563,444

28, 8942,898

84, 268

8077, 556

24, 001103

44, 3493,249

26, 9482,481

75, 084

127387

1, 16320

1,979138

1,256285

5,977

84233740

91,228 I

57690 :132

3,207 S

NantucketNorfolkPlymouthSuffolk _.WorcesterMiscellaneous

Total .

16730,14916, 499

104, 59542, 985

556

397, 241

14225, 22615, 39095, 74040, 445

350

361,871

202,773

7095,3451,524

137

21,840

52,150

4003,5101,016

69

13,530

M I C H I G A N

AlconaAlferAlleganAlpenaAntrimAreiuic. .

Barry. . _Bav

Bi-irvn

CalhounCassCharlcvoixCheboygaii-ChippewiiClareClintonCrawfordDeltaDickinsonEatonEmmetGenesee.

49300925C6815078

125450

2 992150

4, 525471

4, 365525375286

1,050104398144

1 450800750525

7, 898

4629486762714675

115414

2,783146

4, 278439

4,025484353274909104370134

1,376761700491

7, 504

34

4724

226

30143

16620

2282917

34

18

303020

257

211172146

66

8112

1121254

17

43

239

2014

137

Gladwin .GobebicGrand Traver se . .GratiotHil lsdale .Houghton ._.HuronIngham.IoniaIoscoIron ....Isabella .Jackson... .KalamazooKalkaskaKentKeweenawLake . . .LapeerLeelanau__LenaweeLivingstonLuceMackinacMacomb ,.

941, 575

675546552

2,025466

5,8251,175

209775319

5,1425,500

5021, 442

7530

330

1,284

i 501,815

911, 528

640525517

1,910428

5, 3911,107

198749301

4,8865,047

5019,712

6027

31574

1,182HOT139143

i, 699

233251728(iQ21

290507

2312

158294

1, 16810

312

109

9

79

11410

47

4917

141L8436

9b159

5625

3

33

9

37

Page 247: Statistics of Income 1922 - Internal Revenue Service

244 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by comities, calendaryear 1922—ContinuedMICHIGAN—Continued

Counties

MlanisteeMarquetteMasonMecostaMenomineeMidlandMissaukeeMonroeMontcalmMontmorency1

MuskegonNewaygoOaklandOceanaOgemawOntonagon

Oscoda 1

Totalnumber

ofreturns

6002,300

60040060034975

235525

3,975250

5,827250

65150240

Under$5,000

5592,187

56837154333173

148501

3,776232

5,417241

60145227

$5,000to

$10,000

257817233412

26214

13915

25874o

10

$10,000a n d iover

163515 !6

236

2510

603

1522133

Counties

OtsegoOttawaPresque IsleRoscommonSaginaw _ .St. ClairSt.. Joseph .SanilacSchoolcraft -ShiawasseeTuscolaVan BurenWashtenawWayneW oxford...Miscellaneous

Total

Totalnumber

ofreturns

962,050

23420

5,6253,0751,060

262* 300

1,237469885

3,162147,301

6004,975

267,953

Under$5,000

931,898

21617

5,2282,883

975245291

1,170449835

2,824136, 475

5394,889

249,243

$5,000to

$10,000

395102

23313157126

441940

2407,305

4363

12, 586

$10, 000andover

5781

164612853

231

1098

3, 5211823

6,124

MINNESOTA

AitkinAnoka...Becker.. .BeltraraiBentonBigstoneBlue EarthBrownCarlton _-.CarverCass—ChippewaChisagoClay . . .ClearwaterCookCotton woodCrow WingDakotaDodgeDouglasFaribault _.FillmoreFreebornGoodhueGrantHennepinHoustonHubbardIsantiItascaJacksonKanabecKandiyohi.KittsonKoochichingLac Qui Parle. . .LakeLesueurLincolnLyonMcLeod.MahnomenMarshallMartin

140236303504115217

1,2225246072951933622058006112164868876170331852394859912150

46, 026150741029542574955011439813861836711445032658188453

137230289481114208

1,1424995562871863511997836112154836849165310839381822851146

41,930145691009392514954111339213361035211243731457184437

926225

11101032394

2,641352

11

Meeker. _.Millelacs.

1,4552

MorrisonMowerMurrayNicolletNoblesNormanOlrastedOtter Tail IPenningtonPinePipestonePolkPopeRamsayRed LakeRedwoodRenvilleRice ._.RockRoseauSt. LouisScottSherburneSibleyStearnsSteele.StevensSwift.Todd.TraverseWabashaWadenaWasecaWashingtonWatonwanWilkinWinonaWrightYellow Medicine.Miscellaneous

Total

247168415947104166377159

1,485708318199501912184

26, 56962

28932484127885

15,984277

77146

1,518485146396388108543189406622396643

1,548590254

73

122,885

236161403905

' 99158368156

1,328664314196495890178

24, 50561

27831479127184

14,964266

72139

1,460446140391378105524180390568388639

1,397577246

31

114, 209

7783457839630425196

1,3991983371

C548554729446313610368394115

5,775

6114

665

2217

366

21110214

636

18

15723

14

2,901

1 Not reported.

Page 248: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 245

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922— Continued

MISSISSIPPI

Counties

AdamsAlcornA mite

Ben tonBolivarCalhounCarrollC hickasawChoctawClaiborne __ClarkeClayCoahomaCopiahCovingtonDe SotoForrestFranklinGeorgeGreeneGrenadaHancockHarrisonHindsHolmesHumphreysIssaquenaItawamba (not re-

ported) .JacksonJasperJe*T'-rsonJefferson Davis.-.

Kerr perLrfiyetteLamarLauderd'ileLawrenceLeak?LeeLeflore

Totalnumber

ofreturns

73625884

110

1,1731456

18038

105150149

1 120240

74140897

461645

211117

1,0542 780

46021021

215658416

73939

126170

3, 05142I 9

3251,070

Under$5,000

672222810811

1,1241450

1753796

142142

1 038226

69123814

451639

201103991

2, 490438201

21

201647316

66936

121166

2,8804011

303936

$5,000to

$10,000

4829

36

31

651556

5974

1059

1

77

52222

127

816

39253

12011

1353

$10,000andover

167

6

18

431

23717

24

637

1168102

6

5

311

151

1

931

Counties

LincolnLowndesMadison

MarshallMonroe...MontgomeryNeshobaNewtonNoxubee.OktibbehaPanola_ ...Pearl RiverPerryPikePontotocPrentiss..QuitmanRankin __Scott.SharkevSimpson _ ._SmithStoneSunflowerTallahatcnicTa te -TippahTishomingoTunicaUnion.WalthallWarrenWashingtonWayneWebster. _ _WinkinsonWinston . _ _YalobushaYazoo . . .Miscellaneous

Total

Totalnumber

ofreturns

29048228515015120413367

11718511523219538

96666

1001084688

140971139

495289865635

20013765

2,1741,541

61405594

327410

18

26, 897

Under$5,000

275448266J3913523512458

11216810421617532

9216596984382

133911134

463277855033

17912962

2,0121,429

56355380

318353

24, 922

$5,000to

$10,000

723109

141467399994

261172275

52410

152

1353

1197254295

4010

1, 362

$10,000andover

811922

15322827

112

19

3314

1

82

1

83

4340

1

54

176

613

MISSOURI

Adair _-AndrewItohisonAudrainBar^vBartonBatesBent onBellingerBooneBuchanan.ButlerOaldwclL „ . .C alia wayCam denCape Girardeau..CarrollCarterCassCedarCharitonChristianClarkClavClmtonColeCooper

5371353005104453004007533

7366, 211

43015527410

847355

1234070

28040

121600340780320

493129273482437290385

7433

6785,664

406144261

9810334

1232469

27338

119555303726291

334

19226

1011

1

40364

188

101

2914

131

i33

43

1128 i62

4

12183

633

87

3

1

12121]2

CrawfordDadeDallasDaviessDe KalbDentDouglosDunkiinFranklinGasconade _ .GentryGreeneGrundyHarrisonHenryHickoryHoltHowardHowellIronJacksonJasperJelT'TsonJohnsonKnoxLaeledeLafayet te . . .

5810020

1201405915

317535107310

3, 074520150460

221027616056

40, 3802, 770

7394058085

890

569420

1131335815

286515104298

2,882509145439

219627114451

36,4032,552

7223787879

863

3

7

201528

140103

20

123

105

2,6191561,1

"26

23

3

1

11514

52121

220

1,35862

9

2

4

Page 249: Statistics of Income 1922 - Internal Revenue Service

246 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

MISSOURI—Continued

Counties

LawrenceLewisLincolnLinnLivingstonMcDonald~NL aeonMadisonMariesMarionM^crccrMillerMississippiM^oniteauMonroeMontgomeryMorganNew JMadridNewtonNodawayOregonO^ageOzarkPemiscotPerryPettisPhelpsPikePlattePolk_PnlaslriPutnam

Totalnumber

ofreturns

19019316591439030

3606015

1,56550

17019313016218640

18823049510447

132387

1,5101763412301206485

Under$5,000

171191158899372

3515715

1,48045

16918712515718040

17721746810444

129783

1,4461713162161186478

$5,000to

$10,000

726

1417253

57416326

81221

2

204

483

1391

6

$10,000andover

12

11124

281

23

316

1

6

162

1251

1

Counties

RailsRandolphR a yReynoldsRipleySt. CharlesSt. ClairSt. GenevieveSt. FrancoisSt. LouisSalineSchuylerScotland.ScottShannonShelbyStoddardStoneSullivanTaneyTexasVernonWarrenWashingtonWayneWebsterWorthWrightCitv of St. Louis..Miscellaneous

Total

Totalnumber

ofreturns

821,329

4303333

62060

124732

7,5979757184

62814

11914678

2506030

480843689907090

83,628158

173, 728

Under$5,000

811,291

4133232

60157

116700

6,490918

6683

61712

11613877

2446030

449813385866886

75, 90060

158,463

$5,000to

$10,000

1271511

1814

2572242

5

5

2716

23334322

4,80665

9,935

$10, 000andover

112

1247

38515

16211

8

1

22,922

33

5,330

MONTANA

B eaverheadBig HornBlaineBroadwaterCarbonCarterCascadeChouteauCusterDanielsDawsonDeerlod°"eFallonFergusFlathead(«allatinGarfieldGlacierGolden ValleyGraniteHill. .JeffersonJudith BasinLewis and Clark..LibertyLincoln

MadisonMeagher

55615915378

99259

3,971198

1 018162556

1,80876

1 2671,244

97640

14952

337680149193

2,52424

40119

135115

54015815277

D8258

3,804194999160547

1,77275

1,2101,218

95140

14952

334676147190

2,39024

39819

133112

16

1

91

1343

1717

281

481921

3123

99

1

1

3

1

11

3312128

974

3

35

2

1

MineralMissoula..MusselshellParkPhillipsPonderaPowder RiverPowell.. .PrairieRavallLRichlandRooseveltRosebud..SandersSheridan.. _ _ .Silver BowStillwaterSweet Grass. . ._Teton. .Toole - .TreasureValleyWheatland.WibauxYellowstoneMiscellaneous

Total

1632,361

98397214016048

58154

369158420332159149

8,77512510311316032

249329

442,953

21

38, 044

1632,270

97893913815546

56954

363158419327156140

8, 46012510010715031

23932844

2,8633

36,886

734

30231

10

5

439

248

2681

101

7114

924

1813

212

1

11

67

1

2

194

234

Page 250: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 247

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

NEBRASKA

Counties

AdamsAntelopeArthur _ . . .BannerBlaineBooneBox Butte . .BoydBrownBuffalo.BurtButlerCassCedar _ChaseCherrvCheyenneClayCoif axCumingCusterDakotaDawesDawsonDeuelDixon _Dodge-Douglas ___.DundyFillmoreFranklin _ . ___FrontierFurnasGageGardenGarfieldGosperGrant _ _GreeleyHallHamiltonHad anHayesHitchcockHoltHookerHowardJefferson

Totalnumber

ofreturns

1,066240

64

14356492

7611388752661564648213219634030447860340420956439370

4701,592

27, 49189

258235131370

1,13158434886

1341, 550

40516713

116208

192Q9790

Under$5,000

1,002234

64

14338468

7410983149759463447112919133729546957739819955937168

4571, 533

25,18784

239231128357

1, 06757414880

1281,473

37716313

106201

19199756

$5000to

$10,000

495

1421

21

482816111034369

235

104

17

1048

1,6533

1443

1245

12

34

51244

8~4

328

$10,000andover

151

43

381511

1

3

31

15

311

65125

19

32

264

23

6

Counties

Johnson. . .Kearney

i Keith _ _.Keyapaha

i KimballKnotLancasterLincolnLogan . _ _ _Loup.McPherson _ __MadisonMerrickMorrillNanceNemaha.NuckollsOtoePawneePerkinsPhelps

! Piercei Platte . -i Polk.! Redwillow.

RichardsonRockSalineSarpySaundersScotts BluffSewardSheridan.ShermanSiouxStantonThayerThomasThurston. . _ValleyWashingtonWayneWebsterWheelerYorkMiscellaneous

Total

Totalnumber

ofreturns

2351841152396

4537,6721,047

2869

1, 39330626?,16431941566514482

34318178629057468041

74920482974354222511660

21245520

23423438641518248

49221

67, 503

Under$5,000

2291791152393

4416,9811,017

2769

1,34728726315630739262813882

33317773727855764438

72120080072351521711260

20644720

22822636940217648

4653

63, 235

$5,000to

$10,000

61

310

49424

1

4112

51022294

164

41101429

223

421152274

58

o

712106

2114

3,172

$10,000andover

4

2197

6

57

32182

823715

8551

1

153

64

1,096

NEVADA

ChurchillClarkDouglasElkoEsmeralda...EurekaHumboldt...LanderLincolnLyon

529

33567618

22

" 4

121

MineralNye._.OrmsbyPershing.Storey.Washoe.White Pine....Miscellaneous.

Total....

1311,153

170299314

3,875440

8

9,723

1291,132

166296308

3,703405

1

9,354

218436

14831

6

325

2441

N E W H A M P S H I R E

BelknapCarrollCheshireCoosGraf tonHillsboroughMerr imack. .

1,333467

2,1792,2112,667

11, 5654,066

1,247422

2,0302,1092,472

10, 8733,725

56269679

133462236

3019532362

230105

Rockingham... .StrafTord.SullivanMiscellaneous..

Total

3,5082,3661, 362

63

3, 2402,241 I1,285 i

9 ;

188735238

31,787 | 29,653 : 1,439

522516

695

Page 251: Statistics of Income 1922 - Internal Revenue Service

248 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

NEW JERSEY

Counties

Atlantic .BergenBurlingtonCam denCape IVlayCumberlandEssexGloucesterHudsonHunterdonMercerMiddlesex , _

Totalnumber

ofreturns

5, 64523, 5294.245

12, 9751 2502,260

80, 7052, 895

65, 8441,723

11,91512, 877

Under$5,000

4, 51320, 502

3, 76911,9821 1252, 051

69, 7272, 689

f.2, 2891,628

10, 85712, 222

$5,000to

$10,000

6912,168

29367076

1577,444

1332,610

63676432

$10,000andover

4418591833234952

3,53473

94532

382223

Counties

MonmouthMorrisOcean..PassaicSalemSomersetSussexUnionWarrenMiscellaneous

Total.

Totalnumber

ofreturns

7,5957,8461,316

21, 3831 3453,1101, 285

28, 2103, 485

396

301, 834

Under$5,000

6,6176,8751,184

18, 9381 2542,7981, 202

25,1873,359

130

270, 898

$5,000to

$10,000

58753679

1,78371

16457

2,14481

1C6

21,081

$10,000andover

39143553

66220

14826

87945

100

9,855

NEW MEXICO

BernalilloCatronC havesCoif ax

De BacaDona AnaEddyGrantGuadalupeHardingHidalgoLeaLincolnLuna

Mora

2,84840

4631,907

53130

2882607596234

11821

19926079971

2, 68139

4281,844

52630

2742427156034

11420

19725878069

1421

2754

5

1015362

3122

172

25

•8

9

438

1

2

OteroQuayRio ArrubaRooseveltSandovalSan Juan . . .San MiguelSanta FeSierraSocorroTaosTorranceUnionValencia

Total

141350180664471

67858050

2346595

109184

16

11,553

135348163664370

62954444

2256094

108181

3

11,029

425

11

3631

1631139

423

2

7

135532

4

. 101

NEW YORK

AlbanyAlleganyBronxBroomeCattaraugusCayugaChautauqua _Chemung...Chenango..ClintonColumbia..Cortland. . .Delaware.. _Dutchess.. .ErieEssexFranklin. „.FultonGeneseeGreeneHamilton...Herkimer...JeffersonKingsLewisLivingston..MadisonMonroeMontgomeryNassauNew York..NiagaraOneida

16, 6831,112

38,45012, 8674,1013,4216,6655,0291.4861,6042,8061,7371, 4566,200

61,5261,9001,8912,4001,8551,218

1353,5794,799

175, 317608

1,6002,081

36, 6854,900

10, 085479; 157

9,18812,912

15, 4071, 023

36,03612,1503,8433,1156,1074,6561,3711,4752,6511,6031,3605,605

56, 7361,7391,7132,1121,7221,153

1163,3334,406

156,221565

1,4981,912

33, 4654.6107,148

416, 6588,523

11,836

74656

1,892467174190357240

7884928068

3402,866

10712117889479

156255

14, 2352257

1141,895

1721, 723

35, 091437683

53033

52225084

1162011333745635428

2551,924

5457

11044181090

1384,861

214555

1,325118

1, 21427. 408

228393

OncndagaOntarioOrangeOrleansOswegoOtsego...PutnamQueensRensselaerRichmondRocklandSt. LawrenceSaratogaSehenectady _SchoharieSchuyler _Seneca.SteubenSuffolkSullivanTioga.Ton pkinsUlster.Warren.WashingtonWayneWestchesterWyomingYatesMiscellaneous

Total

24, 4712, 9939, 6001, 2333,2862,370

72038,9277,8406,1273,2002,7653,1009,896

550352746

3,9084,7091,250

9182, 5823, 5002,0001,9501, 890

34, 000976509

10,927

22, 6222,7678,8441,0853,0672, 208

62034, 2787,1655, 4212,8222,5692,8769,333

517329693

3,6433,4801,134

8562,3133,1821,7801,8471,711

26, 756903467

8,031

1,102,748 975,187

1,21815744186

1449446

3, 295406487243129139373221335

1766836948

19719913078

1324,227

5529

1,720

78,192

63169

31562756854

1,3542692191356785

19011101889

546471472

119902547

3,0171813

1,176

49, 369

Page 252: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 249

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

NORTH CAROLINA

Counties

AlamanceAlexanderAlleghanyAnsonAsheAvcry-._BeaufortBertieBladenBrunswickBuncombeBurkeCab amisCaldwellCamdenCarter et__. _.CaswollCatawbaChathamCherokee.Chow anClayCleveland. _ColumbusCravenCumberlandCurrituck... . _ _DareDavidson...Da vieDuplinDurhamEdgecombFo^sythFranklinGastonGatesGraham _GranvilleG reeneGuilfordHalifaxHarriettII ay wood.__Henderson...Hertford ._ _HokeHvdeIredell

Johnston .Jones _ .

Totalnumber

ofreturns

8606010

2406050

5701408080

3,93025059021020

29030

58011090

2555

3703308309503030

64080

2602,2002,0703,850

1601,270

3010

31040

4,8108402403303701309020

64080

44040

Under$5,000

800569

2225849

5551357680

3,41723652719119

28830

53810583

246

3363228088882630

59074

2542,0502,0053, 516

1551,128

2910

29040

4,2847902303163471298319

586

43340

$5,000to

$10,000

3421

1221

1352

4076

341212

282

6

235

20461

2755

8244

1802

911

16

38532

Q

131913

3513

$10,000andover

262

6

2

2

1068

297

'{3

1132

16 {

3

23 !1 I1

5821

1543

51

4

14118414

41

1924

Counties

LeeLenoirLincolnIVEcDowellMaconMadisonMartinMecklenburg .MitchellMontgomeryMooreNashNew HanoverNorthamptonOnslow . __OrangePamlico . __Pas quo tankFender

PersonPittPolkRandolphRichmondRobe^onRockinghamRowanRutherfordSampsonScotlandStanleyStokesSurrySwainTransvlvaniaTvrrellUnionVanceWakeWarrenWashingtonW^ataugaWayneWilkesWilsonYadkin..YancevMiscellaneous

Total

Totalnumber

ofreturns

330760100270

4080

2105,956

70160390190

3, 430J5070

28070

61060

120200840100280910640840

1,47030020023034090

42013011030

410600

3,75028013050

880170

1 140305043

58,009

Under$5,000

32073385

25140

2065,193

65156358155

3, 26914070

26370

57256

11418682394

264877604800

1,42128019520532388

38612910630

404564

3,53126312946

816161

1 054304810

53, 680

$5,000to

$10,000

221114

33

55641

22J6

1039

10

232

13124

1215282934124

16122

1914

524

13611

3338

66

224

2,963

$10,000andover

454

20713

1019581

7

15211524

188

11158195

15

11283

Q

311

20

9

1,366

NORTH DAKOTA

AdamsBarnesBenson. __BillingsBottineau.BowmanBurkeBurleigh .Cass .CavalierDickey. __ .DivideDunnEddyEmmonsFosterGolden ValleyGrand Forks

7555019035

15577

181911

3,65327023911664

15611012265

2,064

7553618935

15477

169872

3,40526823111364

15411012163

1,967

111

1

826

196262

2

19

79

3

41352

21

18 i

GrantGriggsHettingerKidderLa MouxeLogan.McHenryMclntoshMcKenzie _. ..McLeanMercerMorton._MountrailNelson _ _.OliverPembinaPierce-.Ramsey

691707886

20761

17312476

35010860417322121

132110685

671687685

20459

17112376

34610758616921621

130107657

212

322

A

1435

22

24

ii

1

41

14

Page 253: Statistics of Income 1922 - Internal Revenue Service

2 5 0 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

NORTH DAKOTA—Continued

Counties

RansomRenvilleRichlandRoletteSargentSheridanSiouxSlopeSt'irkSteele

Totalnumber

ofreturns

46060

55594

1236134

127470110

Under$5,000

45459

53692

1226134

4 r S110

$5,000to

$10,000

51

152

$10,000andover

1

4

1

4

Counties

Stutsman.TownerTraill.WalshWard..

Williams-.M iscellaneous

Total

Totalnumber

ofreturns

984130210498

1,593249499

12

18, 750

Under$5,000

953123207484

1,524240490

6

18,051

$5,000to

$10,000

2443

1258

794

556

$10,000andover

73

2112

2

143

onio

AdamsAllenAshlandAshtabulaAthens\uglaizeBelmontBrown • . _ButlerCarrollChampaignClarkClermontClintonColumbianaCoshnctonCrawford.CuyahosjaDarkeDefipiiooDelaware.ErieFairf>eldFa^etteFranklinFultonGalliaGeaugaGreen0

GuernsevHamiltonHancock.HardinHarrisonHenryHighlandHockingHolmesHuronJacksonJeffersonKnoxLake

LickingLogan

973 480

6274 085

926628

3 244208

5 7 r32"8581

4 71)0627595

5, 122577

2, 28863 .r-fi6

678453252

2 6671 072

68518 685

377140168

1 0221 181

59 9901,310

('34698530673419489

1 997418

5 752667

3,138776

1,8171,038

853, 235

5713, 960

819588

3 102198

5 351268563

4 487588• r . r>8

4,879511

2, 23254, O.r)5

025429211

2,514978641

16 460365122154968

1 10853, 096

1, 20259166151662440047o

1 049391

5 528611

2, 98270S

1, 6761,012

91653891632796

9237

131963225

1594042

6, 264411632

10065

1 3fo8

126

38

4, 3017217261032178

2822

1474081599820

3801834441346

1135

35

107

12842614

3, 2471289

532916

860468

1621

2,5933626114

1726

205

771675

436

LorainL u c a s . .MadisonMahon ingMar ion __ __MedinaMeigs .MercerMiamiMonroeMontgomeryMorganMorrowMuskingumNobleOttawaPauldingPerry . . .Pickaway. _ ._.PikePortagePreble... _Pumam __ __ __.RichlandRossSandusky.SciotoSenecaShelbyStarkSummitTmmbullTuscarawasUnionVan WertVintonWrarrenWashingtonWayne .WilliamsWoodWyandotMiscellaneous

Total

10,24725, 649

28629,9011,465

963461352

1,977260

18,130119118

2,36598

948190871388

712,114

463322

2, 6621,3421,3262,2051, 769

67513, 09324,5684,3262,699

15471081

6701,1042,075

5881,393

432190

364,988

10,01623, 553

26929,008

1, 345923436331

1,837249

16,722105110

2,15394

925186813365

682,040

447315

2,3971, 2501, 2352,0171,692

63812,19723, 4024,0912,580

143675

74635965

1,978561

1,341416

81

333,725

1641,443

145978027121693

8971

53

1324

183

49183

41165

1936265

1294428

59785217880

721

223997822311277

20, 576

67653

32964013135

473

43795

80

5195

33

27230265933

9299314

57394

145

1240195

214

32

10,687

OKLAHOMA

AdairAlfalfa\ tokaBeaverBeckhamBlaineBryanCaddoCanadian

78430

8878

324225

4311,132

77423

8875

312222273403

1,094

17

31139

2131

1

77

Caner __ __CherokeeChoctaw . .CimarronCleveland-.CoalComancheCotton.. . _.Craig-

2,09466

31720

343130684231242

1,92063

31316

318126648222227

116244

233

3099

581

21G

6

Page 254: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 251

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—ContinuedOKLAHOMA—Continued

Counties

CreekCusterDelawareDeweyEllisGarfieldGarvinGradyGrantGreerHarmonHarperHaskellHughesJacksonJeffersonJohnstonKayKingfisherKiowaLatimerLe FloreLincolnLoganLove..McOIainMcCurtaixiMclntosh . .Major

Mayes

Totalnumber

ofreturns

3,2723432961

1031, 740

3169172832029341

10230136319683

1,99121130414253128366794

1722121911128772

Under$5,000

3,027334286099

1,645285846278189904099

27734919483

1,68020729414151625562991

1682021711128466

$5,000to

$10,000

1568114

6523513

13313

11102

21849

2224249

16

0

5

$10,000andover

891

308

202

134

93

1186

141

14

1

Counties

Murray.Muskogee _Noble ._NowataOkfuskeeOklahomaOkmulgee - .OsageOttawa..PawneePaynePittsburgPontotocPottawatomipPushmatahaRoger Mills . .RogersSeminole _ . . .SequoyahStephens .TexasTillmann.TulsaWagonerWashingtonWashitaWoodsWoodwardMiscellaneous

Total-

Totalnumber

ofreturns

1274,080

403353360

13,1423,1342,671

607776

1,1861,417

34792611023

222119106

1,037206363

16,107172

2,193171364283349

72,063

Under$5,000

1213,818

383325317

12,2012,8751,671

526703

1,0951,355

33688910922

206116103983200349

14,473163

1,990166348276

8

65,486

$5,000to

$10,000

6177131927

675189690475157459

33

11323

416

121,088

5156

5136

297

4,649

$10,000andover

8579

1626670

31034223417

9

41

31

13

2545

447

31

44

1,928

OREGON

BakerBentonClackamasClatsopColumbiaCoosCrookCurryDeschutesDouglasGilliamGrantHarneyHood RiverJacksonJeffersonJosephineTTlamathLakeLane

917578

1,6841,493

6621,379

97114765960218173108432

1,07274

321787178

1,513

875561

1,6311,435

6361,318

94112733920216171105403

1,00571

301749172

1,410

30153745194922

2132

112

23492

1124

673

122

16137

121

1181116

1819

14

30

Lincoln.LinnMalhcur . . . . . .MarionMorrowMultnomahPolkSherman . . _.Tillamook . . .UmatiilaUnionWallowaWascoWashingtonWheeler .YamhillMiscellaneous

Total

145659289

1,980208

38, 385392259444

1,7731,177

25476090559

63332

61,879

140637279

1,857202

35,854372256422

1,6651,134

250719857

57618

8

58, 245

4198

914

1,716162

198338

426382

1217

2, 543

132

322

815413

255

1510

37

1,091

AdamsAllegheny..Armstrong..BeaverBedfordBerks-BlairBradford...BucksButlerCambriaCameron...CarbonCenter

P E N N S Y L V A N I A

537133, 274

3,93010,489

46812,1509,6272,0422,8823,535

12,685440

3,7191,604

491120, 779

3,78110,172

43911,0549,2121,9562, 6153,314

12,110429

3,6291, 500

368,498

115216

960928065

183139402

76572

103,997

3410120

487135218482

1734

2532

Chester j 4,616Clarion j 1,205Clearfield- 1 2,950Clinton I 1,677Columbia 1,458

2,5302,3459,71414, 8652,39510, 4509, 855110

1,669

CrawfordCumberlandDauphinDelawareElkErieFayetteForestFranklin

4,0841,0912, 6921,5771,3752,3182,1718,975

12,9582,2739,6909,238

1051,502

32478

1675055

135127477

1,15474

451419

4118

208369150287748

26275348

309198

149

10503°—25t- -17

Page 255: Statistics of Income 1922 - Internal Revenue Service

252 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

PENNSYLVANIA—Continued

CountiesTotal

numberof

returns

Under$5,000

$5,000 $10,000to and

$10,000 overCounties

Totalnumber

ofreturns

Under$5,000

$5,000 $10,000to and

$10,000 over

FultonGreeneHuntingdonIndianaJefferson. _JuniataLackawannaLancasterLawrenceLebanon.Lehigh....Luzerne-Ly comingMcKeanMercerMifflinMonroe.MontgomeryMontourNorthamptonNorthumberland -

15760776

2,4154,475194

16, 6258,7756,6372,0156, 78317, 7195,7602,9208,440828656

17, 050219

10, 9385, 615

14699710

2,2464,323183

15, 5257,9576,3561,8335,97116, 6185,3292,5368,189761580

13, 858189

10, 2715,306

14646117

6965131881115216622792411774956

1,61718

429197

152052545

4043059371

291439152143741820

1,57512

238112

PerryPhiladelphia.—PikePotterSchuylkillSnyderSomerset-.SullivanSusquehaima,- .TiogaUnionVenangoWarrenWashingtonWayneWestmoreland..WyomingYorkMiscellaneous-.

Total

348151,153

146437

7, 571126

2,755292

1,240729292

1, 4801, 825

11,405583

17, 630219

6,038664

337129, 913

134423

7,125119

2,590264

1,214691265

1,0661, 584

10, 871516

16, 785201

5,407279

587, 770

13,34510102884

115131928202441303785254411388258

37,895

24

158350157107

17011115615

3017

243127

530, 768 36,262 20,740

RHODE ISLAND

BristolKent

Providence

1,1992,1862,736

42, 045

1,0872,0352,439

38,174

6189

1382,296

5162

1591,575

WashingtonMiscellaneous

Total

1,797113

50,076

1,66633

45,434

9319

2,696

3861

1,946

SOUTH CAROLINA

Abbevil leA ikenAllendaleAndersonB amber gB a r n wellBeaufortBerkleyCalhounCharlestonCherokeeChester _ ._ChesterfieldClarendonColletonDarlingtonDillonDorchesterEdgefieldF airfieldFlorenceG eorgetownGreenvilleGreenwoodHampton

382323

671,019

1471151905864

5,967279400219124113550196211105146

1,051350

3 270457104

37730367

9571421121765662

5, 633262377202117109517178196103137

1,010338

2 95342497

512

4433

1021

2616

141253

22151224

3311

217236

8

182

4

173119521

1133

581

100101

HorryJasperKershawLancasterLaurensLeeLexingtonMcCormickMarionMarlboro . .NewberrvOconeeOrangcburgPickensRichlandSaluda .. .SpartanburgSumterUnionWilliamsburgYork

1 Miscellaneous

Total

14427

26614042093

19651

240392345185489201

4,00948

1,818670288143738

20

26, 830

13326

249124395

9119445

222364319170447187

3,75247

1,673640271139679

3

25, 075

8

91118

23

13172210339

1781

8920122

3717

1,237

31g572

35

114595

79

561052

22

518

SOUTH DAKOTA

i rmstrorgAuroraBeadleBennettBon HommeBrookingsBrownBruleBuffalo

107995

225333

2,966176

9

103959

220316

2,871166

9

427

59

726

9

823

4

ButteCampbellCharles MixClarkClavCodingtonCorsonCusterDavison

18165

3131772718879075

828

17462

3071742588558972

785

63fi38

2513

35

1

1

57

8

Page 256: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 253

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

SOUTH DAKOTA—Continued

Counties

DavDeuelDeweyDouglas __EdmundsFall RiverFaulkGrantGregory..HaakonHamiin . .HandHansonHarding . - _. _HughesHutchins-HydeTacksonJerauldJonesKingsburv. _LakeLawrenceLincolnLyman _

McPherson

Totalnumber

ofreturns

21965

14313911925712021918461

11011410431

30717367298360

233321

1,571347

13883

Under$5,000

21364

14113211325311821717761

10711210229

28917265298059

228304

1,53233855

13781

$5,000to

$10,000

611664226

21

-Sto

to

2

3

31633

q9

2

$10,000andover

I1

1

11

2

216

Counties

MarshallMeade.._MelletteMiner . . ._MinnehahaMoodyPenningtou .PerkinsPotterRobertsSanborn .ShannonSpinkStanleySuliv. .ToddTrippTurnerUnion . .WalworthWashabaugh . .WashingtonYankton _ZiebachMiscellaneous

Total

Totalnumber

ofreturns

18512521

1104,435

1374838774

17012118

489559223

198366259431

1

5001812

21,465

Under$5,000

18112!21

1084 192

1284578671

16711817

478529222

189356253425

13

48018

20,664

$5,000to

$10,000

43

2191

9191333193

18955

18

9

647

$10,000andover

1

52

7

2

1111

2

3

154

TENNESSEE

AndersonBedfordBentonBledsoeBlount .BradlevCampbell _Cannon _Carroll -CarterCheathamChesterClaibcrueClav . . . .CockeCoffeeCrockettCumberlandDavidsonDecaturDe KplbDicksonDyerFavetteFentressFranklin _„ ...GibsonGilesGrainger __GreeneGrundyHamblenHamiltonHancock ._liar demanHardin . . . .HawkinsITaywoodHendersonHenrvHickman _..HoustonHumphreys

173201

2536

311243360

17158952322

1346

1292165950

13,1131432

18538116433

31534519720

22798

2998, 352

310243

21925479

418491755

1691922536

297215314

16153922221

1306

1202075545

11,8501431

18134315328

29533018919

20490

2817,627

39841

20623478

405481764

37

121732

132113

7834

865

32682

1810

196

13475

31

101519

12

21114

21

1

2111

398

I1332511425

25)

il35

41

1

JacksonJeffersonJohnsonKnoxLakeLauderdaleLawrenceLewis-LincolnLoudonMcM'innMcNairyMaconMadisonMarionMapshallMauryMeigs ....MonroeMontgomeryMooreMorganObion _OvcrtonPerry . _Pickett (not re-

ported).PolkPutnam .RheaRoaneRobertsonRutherfordScott.SequatchieSevierShelbySmithStewartSullivanSumnerTiptonTrousdale—

139311

6,81790

263140

162541884643313

1, 50722495

6993

119602

10929813711

1962251124123543596fi

2517, 537

372Q

90524423425

13889

6,17576

241139

162441814493111

1, 43921689

6543

112520

105282131

14

189216108387317319606

2515,712

3427

84822821723

2420

9151

105

13

50

436

651

4106

454

1030255

1,13632

3812151

1

22257

2221

18129

131

6

34

157

151

689

19421

Page 257: Statistics of Income 1922 - Internal Revenue Service

254 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties^ calendaryear 1922—ContinuedTENNESSEE—Continued

Counties

UnicoiUnionVan BurenWarren

WavneWeakley _

Totalnumber

ofreturns

43712

14895920

205

Under$5,000

42912

134888

19196

$5,000to

$10,000

7

1048

17

$10,000andover

1

423

2

Counties

WhiteWilliamsonWilsonMiscellaneous

Total

Totalnumber

ofreturns

190282228836

63, 555

Under$5,000

189267216802

58, 038

$5,000to

$10,000

1129

22

3,656

$10, 000andover

33

12

1, 861

T E X A S

AndersonAndrewsAngelinaAransnsArcherArmstrongAtascosaAustinBaileyBanderaBastrop .BaylorBeeBellBexnrBlancoBorden (not re-

ported).Boscme -BowieBrazoriaBrazosBrewsterBriscoeBrooks _BrownBurleson _.BurnetCaldwellCalhounCallahanCameronC a m p . .CarsonCassCastro iChambersCherokeeChildressClay !CokeColemanCollinCoilingsworthColoradoComalComanche IConcho !Cooke !Coryell !Cottle ICrane (nor re- :

ported).CrockettCrosby 'Culberson 'Dallam iDallas. ..IDawsonDeaf SmithDeltaDentonDeWitt

780

45529

12068

155325

313

518140190

1,17514 802

17

2091,048

816425134

352

61125810248856

2101 043

91140126

1108436354280

4030583513037834917551

42521870

4810710

15428, 635

105140210488579

7486

42728

11368

154320

0

9503134185

1,11213 740

15

2071,002

781388124

350

58325596

45755

19699787

134119

110241734526540

28878313035632217248

40021065

409810

14725,844

99135207468637

27

2115

15

11535

43812

1

23529357

22136

281

1436

66

5~159

10

1534

172232

1765

59

52,156

453

1839

5

7

2

13

3

20250

1

11623

7

3

104

1

14

5

218

55

182

3

2635

2

93

DickensDimmitDonley . _DuvalEastlandEctor (not re-

ported).EdwardsEllisEl PasoErathFallsFanninFayetteFisherFloyd .FoardFort BendFranklinFreestone. _FrioGainesGalvestonGarzaGillcspieGlasscockGoliad -.GonzalesGrayGraysonGreggGrimesGundalupe _HaleHallHamilton _HansfordHardemanHardinHarrisHarrisonHartleyHaskellHaysHernpniflHendersonHidalgoHillHockley (not re-

ported).HoodHopkinsHouston . . __HowardHudspe' i1HuntHutcninsonIrionJackJacksonJasDerJefl DavisJefferson

7163

24576

1,785

311,3138, 533

32655745546812516391

41049

4079214

6, 04386

1747

92302140

2,58039030839538519015438

393474

25,9761,218

22151357205140528708

35284143350

1,1895

2110680

21853

7,579

6263

23770

1,687

301, 2367,996

31151644043612116286

39248

3348314

5,56978

1677

86276135

2,48837730636436817314837

376453

23, 5191,161

21143335199132496673

33279117337

1,1415

2110375

21250

7,091

8

84

71

64437

14331330215

101

447

30887

3205

74112

19131761

1016

1, 89143

18

1845

2831

25

16122

32

2563

383

1

227

113

10018222

8

29

166

36

182

124

75

56614

42344

101

16

1

105

Page 258: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 255

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

TE XAS—Continued

Counties

Jim HoggJim WellsJohnsonJonesKarnesKaufmanKendallKennedy (not re-

ported).KentKerrKimble __ _King.KinnevKlebergKnoxLamar...LambLampasasLa SalleLavacaLeeLeonLibertyLimestoneLipscoinbLive OakLlanoLoving (not re-

ported) .LubbockLynnMcCullochMcLennan ..McMullen (not

reported).MadisonMarionMartinMasonMatagordaMaverickMedinaMenardMidlandMilanMillsMitchellMontagueMontgomeryMooreMorrisMotleyNacogdochesNavarro..NewtonNolanNuecesOchiltreeOldhamOrangePalo PintoPanolaParkerParmerPecosPolkPotterPresidio

Randall

Totalnumber

ofreturns

4286

840490352790114

2518140

676

382190

1,02022

17067

79310465

4351,626

4026

100

47654

1703,939

44704062

48227315764

155507

64210245222

104045

2831,340

92382813

4114

82767094

2983495

1792, 211

1881991

Under$5,000

3882

811461331742107

2316740

671

376187958

99

15267

77510165

40S1,351

402595

43751

1573, 555

43623961

45125315563

14648364

175222209

103843

2641, 197

883607644114

77562193

2873295

1652,118

1821985

$5,000to

$10,000

44

252819362

7

333

54

11

141

23178

15

383

13288

511

17132

821

322011

12

17104

42243

3428

182

362

3

5

$10,000andover

412

125

27

23

8

7

42

497

1

96

13

147

113

332

1

239

6

1821

3

11313

1

Counties

Reagan (not re-ported) .

RealRed RiverReevesRefugio—RobertsRobertsonRockwall.__RunnelsRuskSabineSan AugustineSan JacintoSan PatricioSan Saba. . .SchleicherScurrvShack] efordShelbyShermanSmithSomervell . _StarrStephens..SterlingStonewallSuttonSwisherTarrantTaylorTerrell ..._TerryThrockmortonTitusTom GreenTravisTrinityTylerUpshur___ .Upton (not re-

ported) .UvaldeValverdeVan Zandt ._.VictoriaWalkerWallerWardWashingtonWebbWhartonWheelerWichitaWilbargerWillacyWilliamsonWilsonWinkler (not re-

ported) .WriseWoodYoakum (not re-

ported).Young...Zapata (not re-

ported) .ZavallaMiscellaneous

Total

Totalnumber

ofreturns

92801498582

28497

385160957425

2977142

14017621028

1, 0439

601, 435

444191

10512,5901, 063

1096834

135765

2,87819910490

2494472105171918548

4761, 003

441105

7, 235420

121,240

140

225227

735

26165

186,865

Under$5,000

92731448581

26794

362149936823

2856738

13416319728

1,004

551,357

443980

10011,642

9731076834

130727

2,56719510390

2384321994761788445

46460342997

6,804393

71,183

135

219223

661

25102

173, 099

$5,000to

$10,000

75

1113

209242

12414

1011

3423

67

264

654662

528

23341

1010112311

138

8093

28920

346

64

50

151

10, 438

$10, 000andover

6

32

2

3232

5

211

51

29424

1078

15

18

420

5142

72

11

24

12

3,328

Page 259: Statistics of Income 1922 - Internal Revenue Service

256 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

UTAH

Counties

BeaverBoxelderCacheCarbon . .D 8,226 ttDavisDuchesneEmeryGarfieldGrandIronJuabKaneJV1 illard

Piutc

Totalnumber

ofreturns

172407627

2,4682

32436

196149379

53931

1315041

Under$5,000

171401593

2,4432

30835

194149076

50230

1304939

$5,000to

$10,000

13

2823

14^11

33

2711

2

$10,000andover

362

o

1

10

1

Counties

RichSalt LakeSan Juan _SanpeteSevierSummitToocleUintahUtahWasatchWashington

' Waynei Weber __

Miscellaneous

Total

Totalnumber

ofreturns

2315, 886

10229147437258123

1 121564913

3,74419

27, 325

Under$5,000

2214,976

10216145425251120

1,091534912

3,5518

26, 006

$5,000to

$10,000

622

9

973

213

1145

10

940

$10,000andover

1288

4

3

9

481

379

VERMONT

AddisonBennin°'tonCaledoniaChittendcnEssexFranklin

LamoilleOrange

4751 217

<K)7

2N21 209

71225332

4521,084

9242,611

2751,128

70200300

198156

2386

55i[

1619

4521783

126

97

OrleansRutlandWashingtonWind hamWindsorMiscellaneous

Total

6893,5172,1961, 5672,168

24

17, 901

6343,2792,0211,4502,044

6

10, 484

37159143798210

1,001

1879

3842

8

416

V I R G I N I A

AccomacAlbemarleAlleghanyAmeliaAmherst -AppomattoxArlington\ugusta - -BathBedfordBlandBotetourt _BrunswickBuchananBuckinghamCampbellCaroline . . _.Carroll __.Charles CityCharlotteChesterfieldClarkeCraigCulpeper _ _ -CumberlandDickensonDinwiddie. _ _.Elizabeth C i t y . . .Eseex _ _ ___FairfaxFauquierFloydFluvanna _FranklinFrederickGilesGloucesterGoochlandGrayson

373828850

3513969

2, 879876139207

121381733530

2,588104259

1041665810

ITS17

13S1,518

96909

13810

104416101

G93556

353707802

32137

672,760

786129181

121311613130

2, 258100207

1011514910

14317

1341,410

91769

530104

93495

372101643053

1963321

116

13612

GreeneGreensville.HalifaxHanoverHenricoHenryHighlandIsle of WightJames CityKing and Queen..King GeorgeKing WilliamLancasterLeeLoudounLouisa-Lunenburg..MadisonMat hews _.M echlenburgMiddlesexMontgomeryNansemondNelsonNew KentNorfolk,NorthamptonNorthumberlandNottowayOrangePagePatrickPittsylvaniaPowhatanPrince Edward . .Prince GeorgePrincess A n n e . . .Prince William..Pulaski

5189346242

17, 324242

970882035

10469

118242

69242

1969

27735

312484

6935

18, 140483

69346173155

351,959

17173242138311208

3175320226

15, 474216

9658319359966

112214

66235

1467

24933

289415

6733

17, 033461

5432715814830

1,73014

154227133298189

28

2311

1, 27616

551

434

19

751

232

1946

2831

171210955

1373

1110

1315

635

57410

1

293

15

423

2

27653362

92

855

4

Page 260: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OP INCOME 257

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

VIRGINIA—Continued.

Counties

Rappahannock...RichmondRoanoke -_. _RockbridgeRockingham_ _RussellScottShenandoahSmvthSouthamptonSpotsylvania.S tali or dSurry

Totalnumber

ofreturns

2735

6,5543114493801041732772423292251

Under$5,000

2634

6,1262764093571021582492202942245

$5,000to

$10,000

1

2912930152

13191725

5

$10,000andover

1137

6108

295

10

1

Counties

SussexTazewellWarrenWarwickWashingtonWestmorelandWiseWytheYork . .Miscellaneous

Total

Totalnumber

ofreturns

7065756

2,29467447

1,0701733597

71, 523

Under$5,000

5957852

2,20061944

9931583426

65,716

$5,000to

$10,000

5514

73422

61101

54

4,091

$10,000andover

628

21131

165

17

1,716

WASHINGTON

AdamsAsotinBentonChclanClallam

k

350175375

2,600C | 680Clarke ____! 1,325Columbia 255Cowlitz 465Douglas. 220Ferry. 45Franklin.. 510Garfield. 375Grant . . 190Grays Harbor 5,679Island 100Jefferson 340King 43,915Kitsap I 1,575Kittitas I 1,050Klickitat 255Lewis 1,870

344174367

2,524672

1,29924742521944

507363190

5,45099

32941,1541,5421,017

2511,837

518

688

216

331139

145

112,143

31303

27

1

8

527

3

841

6182316

Lincoln...Mason....

Pacific.PendOreillePierce..San JuanSkagit..SkamaniaSnohomishSpokane...StevensThurston..WahkiakumWalla Walla . . .WhatcomWhitmanYakima _Miscellaneous i

Total

575380380980275

15,173100

1,405110

3,19019, 655

4401, 625

1652,5002,3801,6256,3283,581

23, 216

565372371941269

14, 53393

1,362105

3,01618,796

4371,569

1612,4082,2431,6016,1813,412

117, 489

958

304

5123

392

111701

3454

708919

109140

4,457

2128

443

63158

22485

3829

WEST VIRGINIA

Barbour.BerkeleyBooneBraxtonBrookeCabellCalhoun. ._Clay -DoddridgeFayetteGilmer.. . -GrantGreenbrier. __HampshireHancockHardy.HarrisonJacksonJeffersonKanawhaLewis __LincolnLoganMcDowellMarionMarshall -MasonMercerMineral.

408913287343

1,3945,694

84104219

3,00213186

45069

1,21868

3,751114327

8,814781138

2,3723,2744,0321,506

3073,638

802

397882279342

1,3525,042

83100203

2,89312986

41666

1,18663

3,529108302

7,829743133

2,2613,1323,8401,432

2963,373

780

820

71

26467

12

1360

1

271

193

1466

21681

273

7393

122577

14818

311

1

16185

23

491

72

132

76

4304

112

384970174

1174

MingoMonongaliaMonroeMorganNicholasOhioPendletonPleasantsPocahontasPrestonPutnam.RaleighRandolphRitchieRoaneSummersTaylorTuckerTyler..Upshur..Wayne. .Webster.Wetzel...WirtWood.WyomingMiscellaneous

Total

1,3722,034

108147514

7,83518

193163793484

2,150. 681

451233572

1,26331644928832597

58131

3,37366242

69,501

1,2931,882

105143495

6,94816

188152764475

2,061638441217560

1,23430V405275316

9356630

3,160647

11

64, 699

52102

22

13591

129

237

65268

1010207

20883

121

1431422

3,239

2750126

29613264

271226292

24511

701

1,563

i Including Alaska.

Page 261: Statistics of Income 1922 - Internal Revenue Service

258 STATISTICS OF INCOME

TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1922—Continued

WISCONSIN

Counties

AdamsAshlandBarron.Bay fieldBrownBuffaloBurnettCalumetChippewaClarkColumbiaCrawfordDaneDodge-DoorDouglas.DunnEau Claire . . .FlorenceFond du LacForestGrantGreen .Green Lake..IowaIronJacksonJeffersonJuneauKenoshaKewauneeLa CrosseLafayetteLangladeLincoln...Manitowoc.Marathon

Totalnumber

ofreturns

2481,049

680296

3, 537303

87689

1 126609

1,411291

7,4141,837

2823,330

6102,322

653, 563

1821, 3431,275

394774

i 330272

2,071429

4, 825270

3, 248669740670

2. 5652,279

Under$5,000

2481,012

662290

3,306296

86674

1 081596

1,355279

6,9651,768

2723,196

5852,203

623,395

1721,3111,237

365754325271

1,969424

4,629264

2,996660715629

2,4152,114

$5,000to

$10,000

30133

16061

103311438

303559

10019753

128825

2619162

774

1381

1776

20238399

$10,000andover

753

711

512

2134

146141

346

44

4027

1210431

251

585

753518

6766

Counties

Marine tteMarquetteMilwaukee .MonroeOconto .OneidaOutagamieOzaukee.PepinPiercePolkPortage-PriceRacine.- .RirhlandRockRuskSt. CroixSaukSawyerShawano. .SheboyganTavlor...TrempealeauVernon.VilasWalworthWashburnWashingtonWaukeshaWaupacaWaushar aWinnebagoWoodMiscellaneous

Total .

Totalnumber

ofreturns

1,052170

64,413903500630

3,370634264402446

1,208487

7,095438

4,746322750

1,41487

5094,220

258633695122

1,722345

1,1402,4301,113

2074,1631,478

68

160,519

Under$5,000

995166

58,734880493596

3,177605261396436

1,167472

6,786428

4,491313730

1,35984

4983,971

255623679111

1,653343

1,1032,3261,091

2033,8151,377

21

150, 219

$5,000to

$10,000

382

4,079174

20122

18359

299

2126

1808

1542

28

1492797

552

2971162

2087327

7, 219

$10,000andover

192

1,60063

147111

11

126

9747515

1313

1001374

14

833

62

1402820

3,081

WYOMING

AlbanyBig HornCampbellCarbonConverseCrookFremont _ -Gosh enHot SpringsJohnsonLaramie

Natrona

1 629686108

1 775518

68665163707163

3,1571,0655,155

1 571673104

1,722498

67635158752160

3,0241,0464,845

4213

43814

126

582

10816

226

16

156

4

71

253

84

NiobraraParkPlat te . . .SheridanSweetwaterUintaWashakieWeston..Yellowstone Na-

tional ParkMiscellaneous

Total

179289336

1,5202,744

532122290

12

21, 943

176276331

1,4572,688

520117285

3

21,108

211

24347

735

6

629

123

20952

3

206

TABLE 16.—Personal returns by cities, calendar year 1922

ALABAMA

CitiesAlabama CityAlbanyAnnistonBessemer

i i h

Returns80

400800975

Birmingham 15,200Dothan 400

CitiesFairfield.Florence..Gadsden.Hunts villc.

Returns400420650640

Mobile 4,250Montgomery 4,100

ALAfcKA

Anchorage Not reported. I Juneau 425Cordova.. 340 I Ketchikan 340Fairbanks 255 | Kennecott Not reported.

Cities ReturnsPhoenix City 90Seln^.. 1,335Sheffield 320Talladega 220Troy 250Tuscaloosa 800

Nome _ Not reported.Sewaxd Not reported.

Page 262: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 259

TABLE 16.—Personal returns by cities, calendar year 1922—Continued

ARIZONA

CitiesBisbee.. .Douglas.Globe.—

Returns746

. 1,065701

Cities ReturnsMiami 1,016Nogales. 466Phoenix 4,170

CitiesPrescott.

Returns965

ARKANSAS

BlythevilleFayettevilleF t S i t h

360y e e e 3 2 3

Fort Smith 1,981Helena. 854Hot Springs.. 1,000

Jonesboroi

660Little Rock 6,902Mariana 254North Little Rock 650Paragould 360

CALIFORNIA

Tucson 2,557

PineBlufT____ _ 2,021T k 8 3 0

neTexarkanaVan BurenWest Helena

83030090

Alameda 3,928Alhambra 1,581Anaheim 1,446Bakersfield 3,200Berkeley 8,309Brawley 396Calexico 432Chico 895El Centro 590Eureka 1,464Fresno 7,245Glendale 3,150Hanford 821Long Beach 8,846Los Angeles 134,385Marysville 832 iModesto 1,138|

Boulder ._„ 938Canon City 449Colorado Springs 3,342Denver 32, 518Englewood 244

Ansonia 1,514Bridgeport 11,955Bristol 1, 550Danbury 2,017Derby 772Greenwich 2, 576Hartford 18,390Meriden 2,639Middletown. . . 1,993

MonroviaMontereyNapaOaklandOntario-..Palo AltoPasadena.PetulumaPomonaRedlandsRichmondRiversideSacramentoSan Bernardino..San DiegoSan Francisco...San Jose

COLORADO

670 [431768

23, 810590

1,2118,8921,0541,059

8232,5591,6509,8351,7507,030

78,2105,381

Fort Collins 876Grand Junction 1,019Greeley 1,060La Junta 978Leadville 464

C O N N E C T I C U T

Naugatuck 981New Britain 3,379New Haven 16,475New London 2,559Norwalk 2,548Norwich 3,599Putnam 674Rockville Not reported.Shelton 664

DELAWARE

San Leandro 505San Luis Obispo 859SanMateo 1,116San Rafael 853Santa Ana 2,324Santa Barbara 2,949Santa Clara 464Santa Cruz 874Santa Monica 1,451Santa Rosa. 969South Pasadena.. . Not reported.Stockton 5,729Vallejo 2,907Venice 990Visalie 917Watson villo 864Whittier 2,110

Longmont 570Loveland 428Pueblo. 3,643Sterling 570Trinidad . - . 1,385

Southington 552Stamford 3,140Torrington... 1,541Wallingford- _ 904Water bury. 7,425Willimantic Not reported.Winsted.-- Not reported.

Wilmington

WASHINGTON.

DISTRICT OF COLUMBIA

FLORIDA

11,070

77,923

Datona 525Fernandina 163Gainesville 375Jacksonville 8,850Key West 475Lakeland 690

Albany 645Americus 431Athens 817Atlanta 25,815Augusta 4,212

MiamiOrlandoPalatkaPensacolaSt. AugustineSt. Petersburg

GEORGIA

DecaturDublinEast Point..Elberton.

Brunswick.Columbus..CordeleDalton

522!,418

191198

Fitzgerald.Gainsville.GriffinLagrange - .Macon

3,8251,060

4502,176

7431,377

884190201200

Sanford.. 600Tallahassee 260Tampa 5,020West Palm Beach 740West Tampa . .Not reported.

Marietta.Moultrie.Newnan..Rome _

502230276

211 | Savannah 7,750296387

Thomasville

HAWAII

Valdosta..429 Way cross..

4,707 I

401522763

Honolulu. _. „ T ~ - « T 6,588

Page 263: Statistics of Income 1922 - Internal Revenue Service

260 STATISTICS OF INCOME

TABLE 16.—Personal returns by cities, calendar year 1922—Continued

Cities ReturnsBoise 2 72nBurley . . .C aid well

AltonAuroraBeardstownBellevilleBelvidereBentonBerwynBloomingtonBlue IslandCairoCantonCarbondaleCarlinvilleCentraliaChampaignCharlestonChicagoChicago HeightsCiceroClintonCollinsvilleDanvilleDe KalbDecaturDixonDuquoinEast Moline Net reEast St LouisEdwards villeEldorado _ .Elgin

150322

1 3934,273

7302,262

358426

2 0,883, 0981, 650

942471534455

1,2181,874

592304, 730

1 3275, 948

760•1S9

3,226321

4, 403665406

f/040396281

3, 715

IDAHOCitiesCoeur d'Alene . . . . . . .Idaho FallsLewiston

ILLINOIS

Evanston . __ _Forest Park._FreeportGalesburg.Granite CityHarrisburg . . .Harvey ._ _HerrinHighland ParkHillsboro.HoopestonJacksonville. __Johnston CityJoliptK'inkakeeKewanee ._La GrangeLa Salle - .Lawrence villeLincoln _LitchfieldM'. acorn bMarionMattoonMavwood. _.Melrose ParkMetropolisMolineMonmouthMount Carmcl

INDIANA

Returns585736705

7,8341,5521,8512,648

804681859813

1,170373352989299

5,1981,6131,0381,930

985321102321405573985

2,068574170

2,678 |678402

Cities ReturnsNampa 540Pocatello.__ 2,532Twin Falls 795

Mount Vernon 297Murphy sboro.__ 595Normal 322North Chicago 296Oak Park 11,209O t t a w a . . . 1,019Pana.__ 152P a r i s . . . 449Pekin 924Peoria 8,645Peru 593Pontiac 536Quincy . . . _ 2, 773Rock Island 2,821Rockford 5,895Savanna 551Spring Valley 236Springfield 5,691Staunton 371Sterling 820Streator 972Taylorville.__ 537Urbana _ 675Waukegan 2,101West Frankfort 299West Hammond 173Wilmette 2, 301Winnetka 1,596Woodstock 465Zion . . . . 250

Anderson..BedfordBicknellBloomingtonBluffton.'BrazilClintonColumbus.ConnersvilleCrawfordsvilleEast ChicagoElkhartElwoodEvansville.Fort WayneFrankfortGaryGoshenGreencastle

1, .-28

27S884322532724586917651

2, 6.'2, 752

?,025, 8639,359

8635, 289

614312

Albia 261Ames 416Atlantic 403Boone._ 1,008Burl ington. 1,770Cedar F a l l s . . . 371Cedar Rapids 4,048Cen te rv i l l e . . . 424Char i ton . . . 271Charles Ci ty 301Cherokee 416Clinton 2,023

Arkansas City 1,150Atchison.._ 832Cbamite _ ._ 1,050CofTeyville. 990Dodge City 580El Dorado 960Emporia 1,110Fort Scott 740Hutohinson 1,810

Greensbur g 304Hammond 4, 213Hartford I 297Huntington 1,079Indianapolis 33, 023Jeffersonville 791Kendallville 313Kokomo 1,904La Porte 1,216La Fayette 2,518Lebanon 400Linton 315Logansport 1,823Madison 254Marion 1,173Michigan City 1,547Mishnwaka 1,816Mount Vernon 174Muncio 2,245

IOWA

Council Bluffs 3,555Creston 581Davenport 4, 760Des Monies. . . 13,352Dubuquo . . . - . 3,681Fairfioid 366Fort Dodge 1,969Fort Madison.. 768Grinnoll 320Iowa Citv 725Keokuk.: 919Marshalltown 1,050

KANSAS

Independence.. 1,210Iola 468Junction City 590Kansas City 7,610Lawrence.. 910Leavenworth. 1,150Manhattan 795Newton 1,075Ottawa. 560

New Albany 1,601Newcastle 588Peru 1,052Portland - 260Princeton 543Richmond. . 2,149Rushville 291Seymour , 457Shelby ville 590South Bend . . . . 8,535Sullivan 359Terre Haute 5,701Valparaiso. __ 702Vincennes 966Wabasli 592Warsaw 312Washington 627W h i t i n g . . - - . . 1,722

Mason City 1,571Muscatine 832Newton 382Oelwein 753Oskaloosa. 603Ot tumwa . . . 1, 535Perry 392Red Oak 380Shenandoah 272Sioux Citv 6,743Waterloo T 3,063Webster City. 341

Parsons 1,365Pittsburg 1,780Pratt 480Rosedale 300Salina. . 2,010Topeka 6,725Wellington 520Wichita 8,955Winfleld 695

Page 264: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 261

TABLE 16.—Personal returns by cities, calendar year 1922—Continued

KENTUCKY

Cities ReturnsAshland 1,485Bellevue 900Bowling Green 800Coving ton 5, 550Danville 570Dayton 675Fort Thomas 861Frankfort . . . 627

Returns560640

3,80021,175

Madisonville 450Mayfielci. 375Maysviile 365

CitiesHendersonHopkinsville..LexingtonLouisville..

Cities ReturnsMiddlesborough 508Newport 2,738Owensboro _ 750Paducah 1,800Paris _ 870Richmond. . 256Winchester 720

LOUISIANA

Alexandria 1,663Baton Rouge 3, 405Bogalusa 416Crowley 367Gretna 177

Houma 176Lafayette 528Lake Charles 1,189Minden 263Monroe. . - 1,343

Morgan C i t y . . 160New Iberia 283New Orleans. 33,862Shreveport 7,505

M A I N E

AuDurnAugustaBangorBathBelfastBiddlefordBrewer

1,5861,1543, 021

702304

. . 1,092349

BrunswickCalaisGardinerLewistonOld TownPortland.

562262314

2,598361

7,392

RocklandRumford FallsSacoSouth PortlandWatervilleWestbrook

M A R Y L A N D

714681586831

1,742572

Annapolis 1,020Bal t imore . - - 63, 570Cambridge 279

Cumberland 2, 530Frederick 754Frostburg _ 287

Hagerstown..Salisbury

1,812460

MASSACHUSETTS

Abington._AdamsAgawam.. .Amesbury.

719518148911389

8322, 365

AndoverArlin g tonAthoLAttleboroBeimont. 1,811Beverly 1, 557Boston 94, 961Braiiih-ec - 1,611Bridn-wntiT 517Brock! uii 8,851Brooklmo 10,512ComNMge 11,662Canton 311Chel'sisford 240Chelsea . . . . . 3,204Chit-opee 2,485Clinton _ 961Concord 887Dam-. >r 1,183Dr.;'-' ir:f>'.i! ;i 233DcVj UI'M; . " " " " " " " " 1,408Dn.i'!:i . 147

Graf tonGreat Harrington .Greenfield _.HaverhillHinghamHolyokeHudsonIpswichLawrenceLeominsterLexington

237257

2,0405, 307

7185, 585

Lowell..Ludlow.LynnMaiden.Mansfield.

751478

7,0521,551888

9,7471, 00912,460

M a r b l e h e a d . .Mar lborough .M a y n a r d .

.741, 454

1211,31

Medford . .MelroseM e t h u c n .

1523, 088591

6, 9883, 3841,848

Fr.-mHi:! 705Ganin-'- 1,226Gloucester 1, 616

Fir.i

\ I I I

i ni\\,un

Middleboro.MilfordMi l lbu ry - - - .M i l t o i i . . . . . . .M o n t a g u e . . .Nat ick .

5364,8513, 2561, 415

9145, (K)3

IDi, W)

2.W

NeedhamNew BedfordNewburyportNewtonNorth AdamsNorth Andover..North Attleboro..NorthamptonNorthbridge

Sf.~>S, 9191,41."8, 0881,711

8131,680

305160

Norwood 559Orange 334Palmer 407Peabociy ._ 2, 637Pittsfield 4,608Ply in outh 1,132Qnincy 4, 713Reading . . . 1,109Revere 2,461Rockland 1,119Salem 4, 879Saugus 343Somerville 11, 753South bridge 1,143Spencer 374Springfield 15, 325Stoneham 75Rtoii'^iion _. . . - . 674S;v;u;ipx-ott 1,417T.uinto'i 2,215Uxbrid/e 345\Vakcfi« Id. 1,182Wiilpole 506Wallii i n 3,548Ware 517Watcio w 408Wol^tot- 1,380Welles]-> 1,461West ^p'intfneld 1,035W(»tl'«".} Not reported.Wcslf.oM-.. 1,183Wcyiiiduth 1,909Whii ,ii.in._ 888Winchester 1,925Winthrop 2.969W()")U!ii _. 1,876Wonv-er.. 20,728

Page 265: Statistics of Income 1922 - Internal Revenue Service

262 STATISTICS OF INCOME

TABLE 16.—Personal returns by cities, calendar year 1922—Continued

CitiesAdrianAlbionAlmaAlpena _Ann ArborBattle Creek-Bay CityBenton HarborBessemerCadillac. . .CharlotteCheboygan.. ._ColdwaterDetroitDowagiacEscanabaFlint .Grand Haven _.Grand RapidsHamtramck

Albert LeaAustinBemidjiBrainerdChisholmCloquetCrookstonDuluthEveleth... ._

BiloxiClarksdaleColumbusCorinthGreenvilleGreenwood

Returns790390285663

2,0923,6002,8261 350

250550300215312

127,780375

1,1007,403

50019,0501,147

728786396673333395520

10,882529

330640450254825675

MICHIGAN

CitiesHancockHastings.. _ ._Highland ParkHillsdale . .HollandIoniaIron MountainIronwoodIshpemingJackson _.KalamazooLansingLauriuraLudingtonManisteeManisticjueMarquetteMenomineeMidland _ . .Monroe Not

MINNESOTA

FaribaultFergus FallsHibbing _Little FallsMankatoMinneapolisMoorheadNew UlmOwatonna

MISSISSIPPI

GulfportHattiesburg_ _.JacksonLaurel.McCombMeridian.-

Returns450300

6,705380975800600

1,000550

4,9365,1505, 538

225450500275

1,100500312

reported.

499425945231

. 1,06641,555

444289395

490805

2,120675655

. 2,558

Cities ReturnsMount Clemens._ __ 1,080Munising 275Muskegon 3,550Muskegon Heights 200Negaunee 250Niles. 1,050Owosso 741Petoskey 375Pontiac 2,184Port Huron 2,106River Rouge 617Royal Oak 1,616Saginaw 5,214St. Joseph 900Sault Ste. Marie 1,000Sturgis.. __ 450Three Rivers 300Traverse City 625Wyandotte 1,170Ypsilanti 740

Red Wing _ 584Rochester 1,312St. Cloud 915St. Paul 23,741South St. Paul 432Still water 449Virginia 1,018Willmar 466Winona 1,445

Natchez 681Pascagoula 80Tupelo 290Vicksburg 1,600Yazoo City 330

BrookfieldCape Girardeau _CarthageChillicotheClintonColumbiaDe Soto.FultonHannibal.

513705375290210625200192

1,350Independence. 1,090 Poplar Bluff

MISSOURI

Jefferson City__JoplinKansas CityKirksvilleMaplewoodMarshallMexicoMoberlyNevada..

M O N T A N A

Anaconda 1,670Billings 2,171Bozeman. . . _ 606But te . . 8,016

Great Falls.HavreHelenaKalispell—.

7501,590

37,050365985400368

1,156410405

3,173624

2,127415

St. Charles 524St. Joseph 5,900St. Louis. 82,170Sedal ia . . . 1,300Springfield 2,200Tren ton . . 480University 798Webb City 230Webster Groves 1,882

Lewistown 794Livingston 843Miles Ci ty . . _. 919Missoula 1,837

BeatriceColumbusFairburyFremontGrand Island.

654530

N E B R A S K A

Hastings-Kearney..

603 ! Lincoln..1,028 j Nebraska City..1,423 | Norfolk

976487

5,908423961

North Platte 914Omaha 23,255Scottsbluff 387York 351

NEVADA

Reno - 2,166

Berlin 1,298Claremont 767Concord 2,596D e n y . 531Dover 1,003

NEW H A M P S H I R E

4781,298

_.. 885Lebanon 501Manchester 6,078

FranklinKeeneLaconiaLebanon

Nashua 2,714Portsmouth 1,534R h t 7 0 9RochesterSomersworth

709279

Page 266: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OP INCOME 263

TABLE 16.—Personal returns by cities, calendar year 1922—Continued

Oities ReturnsAsbury Park _ 1,250Atlantic City 4,500Bayonne 8,967Belleville 1,350Bloomfield 2,987Boonton 614Bound Brook 906Bridgeton 840Burlington 575Camden.. 6,325Cliffside Park _. 331Clifton-- 2,137Collingswood 1,160Dover 1,837East Orange Not reported.East Rutherford.. Not reported.Elizabeth 13,262Englewood 1,918Fort Lee 328Garfield 748Gloucester. 750Guttenberg 373Hackensack 2,273Haddon field 765Hammonton 275

NEW JERSEY

Cities ReturnsHarrison 1,641Hawthorne 429Hoboken 11,779Irvington _. 3,266Jersey City— — . 33,604Kearny 1,134Lodi 291Long Branch 875Madison 597Millville 650Montclair 5,521Morristown 2,238New Brunswick 4,357Newark 46,374North Plainfleld-. Not reported.Nutley 1,028Orange 18,800Passaic 5,734Paterson 11,640Pennsgrove 275Perth Ainboy— 3,494Phillipsburg 2,049Plainfield _. 4,970Pleasantville — 150Princeton... 1,000

Cities ReturnsRahway 2,674Red Bank. . 925Ridgefield Park 2,502Ridgewood 589Roosevelt Not reported.Roselle 2,215Roselle Park Not reported.Rutherford.- 2,572Saleni__ 475Secaucus 259Somerville 1,121South Arnboy 819South Orange Not reported.South River 300Summit 1,598Trenton 9,950Union Not reported.Vineland 700Wallington 162West Hoboken Not reported.West New York _ 2,794West Orange Not reported.Westfield 1,665Woodbury.. . . 675

AlbuquerqueRaton

AlbanyAmsterdam.AuburnBataviaBeaconBinghamton _._BuffaloCanandaiguaCohoesCorningCortland.. _.Depew -.DunkirkElmiraEndicottFredoniaFreeportFultonGenevaGlen CoveGlens Falls.GloversvilleHastings-upon-Hudson.HaverstrawHempstead—HerkimerHornellHudsonHudson FallsIlionIthaca-- .

AshevilleBurlingtonCharlotteConcordDurhamElizabeth CityFayettevilloGastoniaGoldsboro--.-

DismarckDevils Lake_.___._

NEW MEXICO

2,695 RoswelL654

432 Santa Fe_. 469

12, 5232,6502,880

950775

8,22755,180

7701,4001,3201,436222

1,0404,6801,897350

1,0711,0191,360618

1,6001,500375375

1,021822

1,5601,050450865

2,122

3,510550

5,850420

2,120605815830685

NEW YORK

Jamestown 3,940Johnson City 1,506Johnstown... 675Kingston.-- _ 1,820Lackawanna.. 660Lancaster 630Little Falls 948Lockport 1,900Malone 634Mamaroneck 760Massena 303Mechanicsville 750Medina 510Middletown .Not reported.Mount Vernon 5,450New Rochelle... 4, 700New York City 737,978

Bronx Borough.Brooklyn BoroughManhattan Borough.Queens Borough.Richmond Borough.

Newark _. 526Newburgh __ 4,850Niagara Fal ls- . . . 5,020North Tarry town. 225North Tonawanda 1,180Norwich 807Ogdensburg 854Olean 1,980Oneida. 1,001

NORTH CAROLINA

Greensboro 3,500500550390980690410770

Greenville.Henderson..HickoryHigh Point.Kingston. _.Lexington __New Bern_Raleigh 3,440

NORTH DAKOTA

Oneouta. 1,341Ossining 1,500Oswego . _ . 1,563Peekskill. 1,400Plattsburg 850Port Chester.. 1,700Port Jervis 1,000Poughkeepsie 3,350Rensselaer 1,250Rochester 33,760Rockville Center 908Rome 1,492Rye 650Salamanca 880Saranac Lake 596Saratoga Springs 1,050Schenectady __ 9,000Seneca Falls. 382Solvay 186Syracuse _.. 20,875Tarrytown 700Tonawanda 790Troy _ 5,600Utica 8,825Walden. 275Watertown 2,976Watervliet 1,400Waverly 415White Plains 3,200Whitehall 450Yonkers 5,450

Reidsville 300Rocky Mount 1,600Salisbury __ 1,010Statesville 430Thomasville 190Washington 460Wilmington 3,415Wilson 980Winston-Salern 3,715

700 I Fargo 2,665 I Jamestown.390 I Grand Forks 1,326 | Minot

622952

Page 267: Statistics of Income 1922 - Internal Revenue Service

264 STATISTICS OF INCOME

TABLE 16.—Personal returns by cities, calendar year 1922—Continued

Cities ReturnsAkron 17,696Alliance 2,402Ashland 549Ashtabula 2,680Athens 388B a r b e r t o n . . . 3,720Bellaire 1,018Bellefontaine 884Bellevue 622Bowling Green 351Bucyrus . . 823Cambridge 865Can ton . 9,000Chillicothe 1,180Cincinnati 47,345Circleville. 300Cleveland 52.000Cleveland Heights .Not reported.Columbus 18,160Conneaut 1,100Coshocton 523Cuyahoga Falls 458Dayton 17,405Defiance.. 382Delaware 190D e l p h o s . . . 423Dennison 462Dover 623East Cleveland Not reported.East Liverpool 2.300East Palestine 560East Youngstown__Not reported

Ada 243Ardmore 1,369Bartlesville 1,852Blackwell 444Chickasha 745Cushing 604Drumright 585Durant 224El Reno _ 940

Astoria 1,111Baker 664B e n d . . . 676Corvallis 512

Allentown 5,115Altoona. 6,930Ambridge 1,549Archbald 133Arnold 500Ashland 305Ashley 408Avalon Not reported.Bangor 263Beaver Falls 1,846Bellevue 1,893Berwick . . . __ 503Bethlehem _ 187Blakely 17Bloomsburg 436Braddock 4.300Bradford 1,625Bristol 413Butler 1,965Canonsburg 1,520Carbondale _ 1,496Carlisle 723Carnegie 1,729Carries Not reported.Chambersburg 802Charleroi 1,125Chester 3,135Clairton 979Clearfield 675

OHIO

Cities ReturnsElyria 3,827Findlay 1,176Fostoria 651Fremont __ 771Gallon 852Gallipolis. 118Oirard 1,251Greenville 432Hamilton 3,250Ironton. 696Jackson . 235Kenmorc 659Kent 1,172Kenton. . 406Lakewood 5,103Lancaster 843Lima 2,847Logan. . - 296Lomin 5,420Mansfield 2,206Marietta.. 933Marion 1,385Martins Ferry 800Massillon — 1, 600Middletown.. 2,081Mount Vernon 558Nelson ville 300New Philadelphia 665Newark .__ 1,524Niles . . - . _ . 832Norwalk 519

OKLAHOMA

Enid. 1,288Guthrie.. 586Henryctta ..__ 644Ilugo 261Lawton 483McAlester 644Miami. 286Muskogee 3,025Norman 303

OREGON

Eugene 1,011La Grande 918Medford. 629Oregon City 618

PENNSYLVANIA

Coaldale 165Coatesville 744Columbia 701Connellsville.. 1,610Conshohocken . . . 663Coraopolis 1,067Corry _ 510Crafton 1,619Danville.. 217Darby _. 575Dickson City 150Donora 1,620Dormont .Not reported.Dorranceton 230Du Bois 1,050Dunmore 914Duquesne 3,003Duryea 177East Conemaugh 760East Pittsburgh 1,138Easton 4,463Edwardsville 230EllwoodCity 1,450Erie 8,225Etna 978Farrell 1,450Ford City 551Forest City 76Frackville 248

Cities ReturnsNorwood 3,605Painesville 2, 098Piqua 855Portsmouth 2,003Ravenna 597St. Bernard 620St. Marys . 194Salem— 572Sandusky 2,161Shelby.. 337Sidney... 591Springfield.... 4, 572Sieubeu ville ._ 4,418Struthers 1,260Tiffin 909Toledo 23,568Troy 585Uhrichsville 604Urbana. . 410Van Wert 590Wapakoneta 224Warren 1,409Washington Court House 590Wellston.. 130Wellsville 420West Park. _Not reported.Wilmington 325Wooster.. 1,398Xenia 575Youngstown.. 25,000Zanesviile _ 2,027

Oklahoma 10,787Okmulgee 1,932Pawhuska. 586Picher 152Ponca City 903Sapulpa. 1,208Shawnee 805Tulsa 11, 592Vinita __. . 212

Pendleton 994Portland 36,976Salem 1,286The Dalles 636

Franklin 1,100Freeland 177Glassport _ 594Greensburg 2,154Greenville 1,175Hanover 682Harrisburg 7,755Hazleton 1,701Homestead 3,750Huntingdon 516Indiana 500Jeannette 1,123Jersey Shore 893Johnsonburg _ 725Johnstown 6,050Juniata 496Kane _ 690Kingston 939Kittanning 923Knoxville. Not reported.Lancaster 5,280Lansford 770Larksville 195Latrobe 1,051Lebanon 1,342Lehighton 662Lewiston 597Lock Haven 647Luzerne 213

Page 268: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 265

TABLE 16.—Personal returns by cities, calendar year 1922—CoDtinued

Cities ReturnsMcKees Rocks. 2,660McKeesport 5,765Mahoney Ci ty . . . . 536Marcus Hook.. 352Meadville. . . . _ . 1,425Middletown 277Midland Not reported.Millvale.. 955Milton. . . . 556Minersville 333Monessen— 1,604Monongahela 890Mount Carmel 736Mount Oliver Not reported.Mount Pleasant 490Munhall. 1, 295Nanticoke _ 921Nanty Glo _ 825New Brighton 1,157New Castle 4,387New Kensington 1,625Norristown S. 2, 83SNorth Braddock...Not reported.Northampton 339Oil City __Not reported.Old Forge._ 150Olyphant— ._ 4S2Palmerton. 279

PENNSYLVANIA—Continued

Cities ReturnsParsons 283Philadelphia.... 142,395Phoenix ville 673Pitcairn 1,105Pittsburgh ._ 72, 375Pittston-_ . 2,020Plymouth.. 602Pottstown 1,114Pottsville 1,815Punxsutawney 2,425Rankin.. . 840Reading.. . . 8,745Renovo 761Ridgway... 550Rochester 845St. Clair 248St. Marys 675Sayre 950Schuylkill Haven... 413Scottdale 840Scranton. 11,870 jShamokin 1,561 |Sharon 3,325 jSharpsnurg- _ 1,020 IShenandoah. _ 597Steelton 392 JStroudsburg 222 \Summit Hill.. 297 |

Bristol 604Burrill ville 623Central Falls _. 1,321Coventry 208Cranston 2,548Cumberland 359East Providence- 1,709

Anderson. 750Charleston 4,679Chester 321Columbia 3,282Florence.. 882

Aberdeen 1,896Huron. _ 837Lead 712

Bristol..- 580Chattanooga 7,510Clarksville 585Cleveland 228Columbia 504

Abilene. 943Amarillo 2,211Austin.. 2,676Beaumont 2,952Belton 190Bonham 175Brenham . _ . - . _ . 380Brownsville. 600Brownwood.. 571Bryan 380Burkburnett 665Childress.. . 348Cisco - 140Cleburne 630Corpus Christi 600Corsicana 875Dallas 23,641Del Rio 414Denison 1,120Denton 363

RHODE ISLAND

Johnston 132Lincoln 736Newport 2,340North Providence 434Pawtucket 5,323Providence 21,272South Kingstown 330

SOUTH CAROLINA

Gaffney. 229Greenville- 2,556Greenwood 358Newberry 258Orangeburg... 335

SOUTH DAKOTA

Mitchell 786Rapid City 427Sioux Falls 2,816

TENNESSEE

Dyersburg 325Jackson 1,450Johnson City _ 865Kingsport . . . 300Knoxville... 6,530

TEXAS

Eagle Pass 273Eastland. 490El Paso 6,810Ennis— 420Fort Worth 10,440Gainesville 385Galveston 5,685Greenville 804Hillsboro 377Houston 20,721Laredo. 913Longview 348McAllen 138McKinney 350Marshall-. _ 1,088Mineral Wells 455Navasota 233Orange 808Palestine 761Paris 870

Cities ReturnsSunbury 1,482Swissvale 1,049Swoyers ville~ 70Tamaqua 749Tarentum 1,217Taylor- 200Throop 83Titusville 680Turtle Creek 1,090Tyrone 967Uniontown 1,110Vandergrift - 1,630Warren 1,105Washington _ 2,175Waynesboro 538West Chester 911West Hazleton. Not re-

ported.West Pittston- Not re-

ported.Wilkes-Barre 6,432Wilkinsburg 4,494Williamsport 3,957Wilmerding 935Windber_.r 810Wintoii— 17Woodlawn 1,763York 4,125

Warren.. 340Warwick 802West Warwick.. 798Westerly 953Woonsocket 3,218

Rock Hill 496Spartanburg 1,484Surnter 623Union. . 222

Watertown.Yankton

847396

Memphis 16,631Morristown 290Murfreesboro 325Nashville- 12,610

Port Arthur 3,239Ranger.- . 525SanAngelo 725San Antonio 11970San Benito 218Sherman. _ 1,015Sulphur Springs 210Taylor 563Temple _ 845Terrell _ 460Texarkana 943Tyler 945Vernon 345Victoria 488Waco 3,323Waxahachie. 508Weatherford 173Wichita Falls 4,368Yoakum 470

Page 269: Statistics of Income 1922 - Internal Revenue Service

266 STATISTICS OF INCOME

TABLE 16.—Personal returns by cities, calendar year 1922—Continued

UTAH

Cities ReturnsBrigham 182Logan— 427

Barre 707Bennington 910Brattleboro. 908

Alexandria 1,963Bristol 414Charlottesville 621Clifton Forge 414Oovington 345Danville 1,587Fredericksburg 311

Aberdeen 2,210Anarcortes 255Bellingham 1,900Bremerton . . . 1,000Centralia _.. . 800Everett 2,500

Bluefield 1,802Charleston 5,121Clarksburg 2,586Elkins . . . 434Fairmont 2,391Gralton. 913

Antigo 670Appleton 2,189Ashland 825Baraboo 675Beaver Dam 700Beloit__ 1,960Chippewa Falls 690Cudahy 460D e P e r e . _.. . 240Eau Claire 1,920Fond du Lac 2,320Green Bay 3,050Janesville. 1,880Kaukauna 584

Casper 3,840Cheyenne-- 2,045

Cities ReturnsOgden__ 3,370Provo 589

VERMONT

Burlington.. 1,985Montpelier 635Rutland 1,617

VIRGINIA

Hampton 759Harnsonburg 311Lynchburg 2,484Newport News _ _ 2,156Norfolk 13, 962Petersburg 1,449Portsmouth. . 3,476

WASHINGTON

Hoquiam 1,235Olympia 1,020Port Angeles 500Puyallup 510Seattle 36, 845Spokane 12,375

WEST VIRGINIA

Huntington 5,073Keyser 433Martinsburg 751Morgantown 1,581Moundsville .._ 691Parkersburg 2,743

WISCONSIN

KenoshaLa CrosseMadisonMani towac.MarinetteMarshfield...MenoshaMenomonie..MerrillMilwaukee..NeenahOshkoshPortageRacine

WYOMING

4,6402,9005,3601,480

678545595380420

59,979865

2,538610

6,260

CitiesSalt Lake City

St. AlbansSt. Johnsbury_Springfield

Returns13,112

876593371

PulaskL. 173Richmond 16,849Roanoke 6,143South Norfolk 173Staunton 552Suffolk.. 449Winchester. 381

Tacoma 11,530Vancouver. 850Walla Walla 2,000Wenatchee-. 1,400Yakima... 2,720

Princeton 679Weston 623Wheeling 7,197Williamson 786

Rhinelander 625Sheboygan 2,890South Milwaukee. _. 760Stevens Point 1,060Stoughton 510Superior 3,275Two Rivers 640Watertown 880Waukesha 1,085Wausau , - . 1,560Wauwatosa 1,720WestAllis 1,480Wisconsin Rapids _ 527

LaramieRock Springs .

1,340 I Sheridan 1,1801,295 I

Page 270: Statistics of Income 1922 - Internal Revenue Service

SUPPLEMENT

10503°—25t—18 267

Page 271: Statistics of Income 1922 - Internal Revenue Service

DISTRIBUTED AND UNDISTRIBUTED EARNINGS OF CORPORATIONSREPORTING NET TAXABLE INCOME OF $2,000 AND OVER IN 1922

[Reprint of Senate Document 85, 6Sth Congress, 1st session, prepared in response to Senate Resolution110 of January 7, 1924J

EXPLANATORY NOTES

The tables are compiled from income-tax returns filed by corporations reportingnet taxable income of $2,000 and over for either the calendar year ended December31, 1922, or fiscal year terminating prior to July 1, 1923, and embrace the datafrom all available returns received by the department from the offices of thecollectors of internal revenue up to January 7, 1924, the date of Senate Resolu-tion 110. There are included in addition to returns reporting net taxable incomefor the year, such returns as had net income but showed no net taxable incomeafter deducting prior year losses. Respecting such returns the net income forthe year in excess of the prior year losses is treated for the purposes of these tablesas net taxable income.

The returns as entered on the tables are segregated into two main divisions:A. Returns having schedules completely filled out.B. Returns having schedules incompletely filled out—data fragmentary

excepting the item of net income.The returns in division " A " having schedules completely filled out are again

segregated into four minor divisions.1. Corporations reporting net taxable income, also net book profit for the

year and paying cash dividends, distributed by groups according tothe percentage of cash dividends to net book profits for the year.

2. Corporations reporting net taxable income, also net book profit but notpaying cash dividends.

3. Corporations reporting net taxable income but book loss, althoughpaying cash dividends.

4. Corporations reporting net taxable income but book loss, and not payingcash dividends.

Under each of the segregations the following information is shown:Number of returns.Net taxable income (gross income less deductions as defined in the reve-

nue act).Net book profit for the year before any adjustments are made therein.Cash dividends paid during the year.Stock dividends distributed during the year.Surplus and undivided profits at the close of the year.Capital impairment—deficit at the close of the year.

Wherever the item of paid-in surplus was so stated on the returns it was notincluded in the amounts shown in the tables as surplus and undivided profits atthe close of the year.

The tables follow the order prescribed in Senate Resolution 110 and correspondas far as possible to the industrial divisions in Table 9, on pages 58-65, inclusive,of the "Statistics of income" from the returns of net income for 1921. In severalinstances, however, it was necessary to combine twro or more industrial divisions,owing to the returns in some of the distributions being so few that the identityof individual concerns was recognizable.

The classification of the returns by industrial divisions was based on thepredominant business of each corporation in so far as it could be ascertained.The classification, therefore, of consolidated returns, as well as the returns ofindependent corporations embracing several distinct industrial activities, wasnecessarily governed by the major business activity.

The data are from returns as originally filed by the corporations and prior toaudit by the department.

268

Page 272: Statistics of Income 1922 - Internal Revenue Service

STATISTICS OF INCOME 2 6 9

RESOLUTION

Resolved, That the Secretary of the Treasury be, and he is hereby, directed tofurnish to the Senate information regarding the distributed and. undistributedportions of the earnings or profits of corporations (including gains and profitsand income not taxed) accumulated during the taxable years for which returnshave been made or information furnished during the calendar year 1923, showingsuch earnings or profits of such corporations upon business done during thecalendar year 1922, or for any fiscal year for which information regarding suchearnings or profits with respect to which information has been furnished in returnsfiled during the calendar year 1923, in tabular form as follows, to wit:

First. It is desired that all corporations reporting net income shall be classifiedwith respect to industries substantially as was done under the direction of theCommissioner of Internal Revenue, as reported in Table 9 on pages 58 to 65,inclusive, of the "Statistics of Income from Returns of Net Income for 1921,"and for each class of industries as reported by serial numbers from 1 to 165,inclusive, of said statistics.

Second. The number of corporations in each class as indicated by said serialnumbers which have distributed or ordered to be distributed to its stockholdersof such earnings or profits accumulated during the taxable year for which thereturns were made—

(a) Less than 10 per centum of such earnings or profits,(b) 10 per centum and less than 20 per centum of such earnings or profits,(c) 20 per centum and less than 30 per centum of such earnings or profits,(d) 30 per centum and less than 40 per centum of such earnings or profits,(e) 40 per centum and less than 50 per centum of such earnings or profits,(f) 50 per centum and less than 60 per centum of such earnings or profits,(g) 60 per centum and less than 70 per centum of such earnings or profits,(h) 70 per centum and less than 80 per centum of such earnings or profits,(i) 80 per centum and less than 90 per centum of such earnings or profits,(j) 90 per centum or more of such earnings or profits—

together with the total amount of such earnings or profits distributed or orderedto be distributed in each indicated percentage and the total amount of suchearnings or profits not distributed or ordered to be distributed.

Third. That such information as above requested be arranged in such tabularform as will clearly show the information requested in conformity as nearly asmay be practicable with the plan used in the Statistics of Income above referredto, together with totals pertaining to each group of industries according to thestyle and form used in said statistics.

Page 273: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922

SUMMARY OF AGRICULTURE AND RELATED INDUSTRIES

too

Distribution Number!of returns

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dividendspaid during

the yeardistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment, deficitat close of the

A. Returns showing schedules completely filled out: j1. Corporations reporting both net taxable income and net book I

profit for the year and paying cash dividends— [Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent ,40 and less than 50 per cent _ ,50 and less than 60 per cent _60 and less than 70 per cent70 and less than 80 per cent _80 and less than 90 per cent90 per cent or more _

Total, „_2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2).

3. Corporations reporting net taxable income, although bockloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total .

3333263246353834

218

503

449

952

963

1,603

$1, 537,0422,060, 5433, 736, 3182, 438,1911,188,0411, 287, 6772,165,1932, 305, 9493, 415, 6895, 578, 258

$2,017,9172,041, 3393,880, 8222, 540, 5681,157,1661,267,3921,991, 1472,143, 5123,965, 8805,155, 991

$161, 541340,019

1,040,167853, 258516, 044698,353

1, 267, 6631, 620, 5993, 474. 913

10, 827,134

$400,000315,000

8,6003,772,255

1,97111,40060,000

10,000281, 561

$3,015,1455,576,230

15, 953, 27920, 701, 522

3,181,1223,927, 4019,418,495

13,125, 727143, 314, 77337,121,123

25, 712, 901

25,197,995

26,161, 734

22, 669,162

20, 799, 691 4, 860, 787 255, 334, 877

103, 795, 306

50, 910, 896

65,785

40,830

106,615

51, 017, 511

6,403,193

57,420, 704

48, 830,896—

^81,384

i 61,982

20, 799, 691

221,121

1143,366 221,121

2 48, 687,530 21, 020,812

4 910, 759

4, 860, 787 359,130,183

2,494,996

841, 553

3,336,549 |

4,860, 787

4 951,038

362,466,732 |

$445, 819

1,04155,626

6,51524,124

168,272

476,506

1,177,903

2,098, 674

3, 276,577

994, 427

994, 427

4,271,004

Page 274: Statistics of Income 1922 - Internal Revenue Service

SUMMARY OF M I N I X G AND QUARRYING

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _ 3-10 and less than 20 per cent 7820 and less than 30 per cent .1 10030 and less than 40 per cent __! 10440 and less than 50 per cent ..I 8850 and less than 60 per cent _.. ._.. j 8260 and less than 70 per cent j 9370 and less than 80 per cent ! 6280 and less than 90 per cent I 9390 per cent or more- j 513

Total ! 1,2472. Corporations reporting both net taxable income and net bool-z j

profit but not paying cash dividends _| 717

Total (1 and 2).

3. Corporations reporting net taxable income, although book {loss, but paying cash dividends !

4. Corporations reporting net taxable income, although book :

loss, and not paying cash dividends. j

Total (3 and 4)___ _ j

Total returns showing schedule completely filled out jB . Returns showing schedules incompletely filled out—Data frag- \

mentary, excepting the item of net income-_ I

$4,672,05917,959, 64117, 713, 43016,949,91120,191, 71213,103,14312. 395, 4147, 233,04416, 80S, 53746, 835, 266

173, 365,157

35, 778,145

$4,479, 68218,926, 75216, 287, 90119,080, 93819, 706, 86413, 637, 68813,994, 5116, 79f>, 769

20, 638, 54442, 073, 252

175, 622, 899

35, 391, 397

$331, 2183, 237, 7633, 941,9656,411,2028,980, 6247, 647,1479, 247, 8915,072, 784

17, 944, 23470,931,208

133, 746, 036

209,143, 302 j

4,131,718 |

656,351

211,014,296 | 133, 746, 036

11, 486,449

1 2, 316, 934

5,927,191

2,018 |

964 |

4, 788, 069

215, 931,371

57,163, 219

1 3 , 803, 3832 207, 210, 913

Grand total. 2,0S2 I 271,069,590 |

$628,4896,158, 770

11,060,27917, 941, 9807, 986,0002,937, 5001, 952, 300

980,0005, 591, 0858, 705, 668

63, 942,071

63,942,071

376,410

5,927,191 376,410

139, 673, 227

4 21, 084, 214

64,318,481

4 75, 683, 573

$17,189,15948,939,66845, 774, 41752,303,034

118,099,49960,213,72364, 509,85216,246,57695, 357,533

371,911.880

890, 545, 341

189,968,698

1,080,514,039 j

18,898, 300

48,805, 340

67,703,640 j

1,148,217,679 j

$1, 677,895101,009105,767

11, 64958, 573

732, 520138,352

8,981,889

11,807, 654

11,620,306 £

IQ00

23, 427,960

122,652

3,812, 279

27,240,239

]Net book loss for year.2Book profit less book loss.*Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out

to

Page 275: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

SUMMARY OF ALL MANUFACTURES

to

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

denned inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendspaid during

the year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment, deficitat close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent _20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent _50 and less than 60 per cent60 and less than 70 per cent. _ ,70 and less than 80 per cent80 and less than 90 per cent _90 per cent or more

8561,4351,5841,5621,3951,199

931770679

3,338

$147, 602, 729260,896, 304330,996, 312397,113, 880285, 548, 600203, 302, 707322, 422,122114, 509, 24073, 628,497

324, 752, 306

$142,916,567257, 328, 334352, 257, 823373, 545, 9fi7260, 563, 7' *205, 460, 880293, 967, 750103,442, 37869, 675, 310

389, 600, 276

$8,414,24439, 486, 71586, 502, 628

129,148,610116,674,677111,771,111126, 028, 31276, 949, 90459, 220, 415

518,175,856

$67,040, 744135, 575,381300, 020, 255331,443, 268149,318,16797, 416, 05399,388,12245, 972, 70430, 375, 723

751, 382,191

$382, 566,017651, 218, 590

803, 797, 704672, 846,169625, 499, 069851, 521, 312357, 238, 975270,485, 582

2, 599, 777,121

Total2. Corporations reporting both net taxable income and net

book proiii but not paying cash dividends

13, 749

8,760

2, 4G0, 772, 697

398,415,626

2,448, 759, 003

405,209, 365

1, 272, 372, 472 2,007, 032, 608 8,103, 519,837

1,613,000, 207

Total (1 and 2). 22,515 j 2,859.188,323 | 2,853,968,368 1,272, 372, 472 ! 2,007, 932, 608 9,716, 520,044

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bockloss, and not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income __.

Grand total 28,742 3,301,856,533 !

4, 511, 844

2, 373,108

6, 884, 952

22,704 ! 2,866,073,275

6,038 435,783, 258

]2,142t944

12,310, 294

9,083 :, 870,117

15,000

17, 701,149

21,398,586

1 4,453, 238 j 3,869,083

2 2, 849, 515,130 | 1,276,241,555

4 100, 489, 270

4,885,117

2,012,817,725

* 157, 260, 669

39, 099, 735

9,755,619,779 |

(3) !

$728, 6541,154,8091,813,945

854,245693, 317379,443784,263

1,140, 5251,130,7389, 231, 003

12,977,974

30, 888, 916

3,124,030

2,498,676

5,622, 706

36,511, 622

1o

17,910,942 M

ao

Page 276: Statistics of Income 1922 - Internal Revenue Service

MANUFACTURING—SUMMARY OF FOOD PRODUCTS, BEVERAGES, AND TOBACCO

, Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent.20 and less than 30 per cent.30 and less than 40 pe40 and ess than 50 pe:50 and less than CO pe:60 and less than 70 pe70 and less than SO pe;80 and less than 90 pei90 per cent or more.. .

cent,cent.

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2) .

3. Corporations reporting net taxable income, although bookloss but paying cash dividends

4 Corporations reporting not taxable income, although bookloss and not paying cash dividends

Total (3 and 4) .

169215220 |221 I185 I149 Im659 ;

2,185 |

1,312 j

3, 497

$13, 711,00030, 914, 69640, 562, 65341, 756, 28580, 040, 66927, 970. 38036, 553, 06234,317,455

6, 979,15927, 590, 712

340,306,071

43, 301,789

3S3, 697, 860

$13, 636, 95828, 416, 72138,913,40937,896, 93568,037, 66229, 006, 65136, 626, 69729, 242, 3446, 314,027

24, 122, 092

312, 213, 496

40,073,180

352, 286, 676

374, 069i

69,174 I

1 219, 248

1 30, 093

1 249. 341

$812, 3494, 555, 4619, 794,172

13, 525, 63829, 776, 71415, 877, 52223, 822, 74121, 839, 7835, 375, 212

35, 607, 843

160,987, 435

$20, 238, 98024,198, 52524, 363, 01412, 670, 91145,481,628

9,345, 513640, 810

6, 201, 4403,072, 880

13, 824, 457

160,038,158

160, 987, 435 160, 038,158

$23, 333,94963, 254,246

108,905, 54278, 772,42096,152, 62559,174,102

136, 047,08792, 286, 20317, 302, 52291,141,037

7CS.369.733

172, 702,284

939, 072, 017

638, 654 64, 317

638, 654 64, 317

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

3,531 j

1,048 !

384, 141,103 I

5-5,434,441 j

2 352, 037, 335 161,626,089

« 6, 446, HO !

Grand total . J 4,579 I 439,575,544 L

1, 829, 344

524,070 j

2, 353,414

941,425,431

$44,219

39,326120,171

4,979171,398

15, 49278, 519

215,8221,853, 847

2, 543,773

4,116, 290

6, 660, 063 HQ

182,927 &

18,843 2

201, 770

6,861, 833O

B

1 Net book loss for year.• Book profit less book loss.1 Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

Page 277: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING-SUMMARY OF TEXTILES AND TEXTILE PRODUCTS

to

Distribution Numberof returns

Net taxableincome (grossincome less

deductions asdenned in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendspaid during

the year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment, deficitat close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent.. _20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent..60 and less than 60 per cent _60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total _2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss but paying cash dividends __.

4. Corporations reporting net taxable income, although bookloss and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag

mentary, excepting the item of net income

Grand total -

1502142272131701371008278

362

1, 733

1,472

3,205

31

3,236

1,013

4,249

$35, 004, 37345, 980, 58157, 111, 07645, 651, 26043, 824, 79225, 622, 72212,121, 49112, 706,12620, 035,16562,000, 021

$31, 734, 37544,311,38553, 959, 70240,421, 36840,132, 77024, 282, 96910, 726, 91111, 521, 59914, 055, 86752, 323, 315

$1,783,3856, 565,96913,340,99914,364,00318,119, 33213, 274,0536, 827, 9968,735,12811, 996, 79082, 779, 504

$17,431, 67919, 712,77022, 246,10320,815,26320,994,17711, 727, 9892,051, 09810, 586, 57611, 408, 00038, 003,140

$80,156,278132, 608, 476149,153,303126,984, 371123,908,63173, 657, 71032, 782,87233, 287, 24368, 215, 062120, 970, 626

360,057, 607

94,732,229

323, 470, 2G1

90, 316, 451

787,157 174, 976, 795 941, 724, 572

323, 232, 583

454, 789,836 413, 786, 712 177, 787,157 174,976,795 | 1,264,957,155

1,056, 654

749,813

1819,7491337, 803

628, 676 1,350.000

1,806,467 11,157, 552

456, 596, 303

57,597, 518

2 412, 629,160

1,350,000

176,326,795

* 25,314, 755

3,085,885

10,641,222

13,727,107

1,278,684,262

514,193,821

$73,75272,033

1,465,5559,59193,43999,249318,44945,02518,823

2,461,953

2,283.536

6,941,405

1,054,932

1,054,932

7,996,337

4, 657,869 M

Page 278: Statistics of Income 1922 - Internal Revenue Service

MANUFACTURING—SUMMARY OF LEATHER AND LEATHER PRODUCTS

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent _.20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent _70 and less than 80 per cent „80 and less than 90 per cent90 per cent or more

Total _ _Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (land 2).

3. Corporations reporting net taxable income although book lossbut paying cash dividends _ _

4. Corporations reporting net taxable income although book lossand not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary excepting the item of net income

Grand total..

362

287

649

655

158

813

$2,898,4935,153, 7453,405,1087,049,234

10,428,0832,781,2923,489,9161,808,968

948,0343,597,473

41,560,346

30, 735,898

72, 296, 244

56,114

382,341

438,455

72,734,699

10, 530,432

83,265,131

$2,812,7855,185, 5673,162, 4496,969, 6789,389, 8872,654,9903,136,0781,552, 741

849,9202,926,508

38,640, 603

27,892, 231

66,532,834

1 37,135

» 556,214

i 593,349

* 65, 939,485

$114,018735,831783,922

2,449,5064,368,4001,434,4562,011, 5661,176, 542

714, 6684,374,173

18,163,082

18,163,082

51,218

51,218

18,214,300

* 215,122

$2,234,9002,734,812

793, 4604,560,0006,299,0002,000,000

950,000930,000600,000529,901

21,632,073

21, 632, 073

21, 632, 073

* 1,856, 678

$4,239, 6269,015,723

10,420,44315,772,13220,551,5318,247,2478,027,4673,163, 7613,465, 041

10,130,620

93,033, 591

66, 296, 732

159, 330, 323

355, 616

413, 565

769,181

160,099, 504

$361,358

23,97924,337

1,3845,556

136,046

552,660

603,272

1,155,932

1,422, 660

1,422,660

2,578, 592

IUl

sowo

{oo

fed

1 Net book loss for year.2 Book profit less book loss.;Not ascertained, due to inadequacy of data.* Total reported on returns incompletely filled out

Page 279: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—SUMMARY OF RUBBER AND RUBBER GOODS; ALSO CELLULOID, IVORY, SHELL, AND BONE

Distribution

A. Returns shewing schedul&s completely filled out:1 Corporations reporting both net "taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _ _ _10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent40 and less than 50 per cent _50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent . . . _80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)._._

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total _

Numberof returns

1017111388231

17

90

45

135

1

1

136

32

r68

Net taxableincome (gross

income lessdeductions as

dednedinrevenue act)

$1,532,45011,656,2803, 890, 5491, 393, 634

951,497716 85639 22550, 4756 536

1,838, 457

22, 075, 959

5,108, 987

27,184, 946

118 981

118, 981

27,303, 927

938, 410

28, 242, 337

Net book profitfor year before

any adjust-ments are

made therein

$1, 436,76114,744, 5664, 023, 4021, 337,193

913, 238714 91536 795

121,9466 033

1, 028, 336

24, 363,115

6, 211, 962

30, 575, 077

i l

2 30, 575, 076

Cash dividendspaid during

the year

$96, 6252,6^,0111,080, 647

443,855413, 863402, 242T>, 67092, 875

5, 0332, 595, 618

7,840, 439

7,840, 439

80, 000

80, 000

7, 920,439

4 34, 544

Stock dividendsdistributed

during the year

$989, 324493, 000

2,177,4401, 280. 400

25, 0001, 220, 000

60, 000

6, 251,164

6, 251,164

6, 251,164

4 328, 500

Surplus andundivided

profits at closeof the year

$5, 242, 76234,376,2315,759, 9081, 702. 8682, 503, 8611,316,634

301,447405, 557

6, 0337, 710,197

59,325, 498

11, 031, 035

70,356, 533

70,356, 533

Capital impair-ment, deficitat close of the

year

$174,859

229,250

4,094

4,252

412,455

1,041

413,496

138, 489

138,489

551,985

02

S3

o02

ioo

Page 280: Statistics of Income 1922 - Internal Revenue Service

MANUFACTURING—SUMMARY OF L U M B E R AND WOOD P R O D U C T S

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net

book profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than If) per cent10 and less than 20 per cent _ _20 and less than 30 per cent- _30 and less than 40 per cent.40 and less than 50 per cent. ___50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 Der cent80 and less than 90 per cent .90 per cent or more

Total. _ . .2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends _

Total (1 and 2)

3 Corporations reporting net taxable income, although bookloss, but paying cash dividends _ . .

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends. . .

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

103176178157143126775636

341

1,393

1,009

2,402

8

6

14

2,416

634

3,050

$13,356 88719, 414, 96216, 290, 61015, 243, 25714,067, 31710, 936, 0365,920, 8665, 076, 8571, 658. 372

23,103,145

125,068, 309

34, 938, 357

160, 006, 666

321, 846

80, 687

402, 533

160, 409,199

31, 527, 793

191, 936, 992

$13, 466, 99110, 584,24716, 249, 72414,562,55514,163, 56911,117,5115, 622, 2894, 964. 5851, 704, 676

22, 338, 673

123, 774, 820

33, 214, 706

156, 989, 526

1 74, 731

1 46, 847

1 121, 578

2156,867,948

(3)

$847, 0872, 796, 2164,113,4145,094, 3126,413. 7046, 054,1803, 654, 5773,723, 7131,449, 985

36,151,850

70, 299, 038

70, 299, 038

704, 040

704, 040

71, 003, 078

4 5, 909, 639

$4,190.9126, 630, 6356, 054, 3654, 554,075

10, 324, 3363, 500, 675

881, 050188, 000

42. 00011,933, 750

48, 299, 798

48, 299, 798

3,025, 000

3, 025, 000

51, 324, 798

4 20, 638,832

- - - - -I

$28, 265,12192,331,16451,579,11962,335, 58045,964,96743,365,92627,273,20036,416,8464, 063, 377

99,930,498

491, 525, 798

158, 260, 200

649,785,998

1, 498,121

603, 727

2,101, 848

651,887,846

(3)

$78,992102, 577

24,099

14,732

8,153975, 492

1,204, 045

85,017

1,289, 062

1,289,062

(3)

1 Net book loss for year.2 Book profit less book loss.8 Not ascertained, due to inadequacy of data.* Total reported on returns incompletely filled out.

3U2

oo

fcO

Page 281: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1923—Continued

MANUFACTURING—SUMMARY OF PAPER, PULP, AND PRODUCTS

to

00

DistributionNumber

of returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profit!for year before iCash dividends

any adjust- I paid duringinents are

made thereinthe year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net

book profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent _60 and less than 70 per cent _70 and less than 80 per cent___80 and less than 90 per cent__90 per cent or more

Total . . . „2. Corporations reporting both net taxable income and not book

profit but not paying cash dividends

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends _

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) _

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income _'

Grand total..

214653484835273228104

175

617

619 |

130

$2,611,0174,655,2786, 299, 7788,989, 61912,956,0566, 532, 3663,606,1775, 589, 6712,126,1226. 299,100

$2, 508, 5224,245,6716,007. 4768,637, 54611,894,2066, 698, 7353, 827, 2225, 672, 5241,900, 7225, 917, 352

$158, 913695,101

1, 531, 2483,102, 8915, 207, 7853, 572,8632,388,4924,311,8031, 595,4748, 525, 081

59,6G5,184

6,392, 059

66, 057, 243

23, 327

2,915

26, 242

66,083, 485

12, 720, 254

78, 803, 739

57,310,006

6, 306, 511

31,089, 651

$1, 587,0003,191,10011,302,9131,896, 620475, 540

5,047, 5001, 368, 8002, 030, 5003,263,4003, 624, 000

33, 787, 373

$7,163, 46111, 804, 43210,118, 54545, 342, 8(5355, 003, 26617,451, 9769, 496, 33f>26, 111, 7693,926, 408

27, 828, 050

214, 247, 106

27, 320, 255

63, 616, 517 31,089,651 ! 33, 787, 373

11, 986 120,000 ;.

1 2, 809 120,000 I3 63, 613, 708 31, 209,651

* 1,283,913

33, 787,373

*1, 753, 023

241,567,361

15,122

3,497

18, 619

241, 585,980

$55,417 M

Z W9,042 §

67,117 M

918,116 QO

985,233 g

985, 233

Page 282: Statistics of Income 1922 - Internal Revenue Service

MANUFACTURING—SUMMARY OF PRINTING AND PUBLISHING

A. Returns showing schedules completely filled out: I1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent,20 and less than 30 per cent _ _ _>30 and less than 40 per cent |40 and less than 50 per cent . _ . - I50 and less than 60 per cent60 and less than 70 per cent _70 and less than 80 per cent. - _ ._'80 and less than 90 per cent90 per cent or more _.

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total ( land 2).

3. Corporations reporting net taxable income, although bookloss, bu t paying cash dividends _ ,

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4 ) .

80124152161170141142115102455

1, 642

2,519

Total returns showing schedules completely filled outReturns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

17

2,536

734

Grand total __ . \

$13, 258, 67913,228,40419,957,14613,434, 68712, 223,8748, 803, 094

22,037, 4617,836, 3424,082, 443

18, 563, 842

133, 425,972

20, 588, 071

154,014,043

6 51,222

11 I 148, 252

199, 474

$11, 954, 27413, 597, 24416, 621,14912, 508, 77810, 692, 688

8, 560, 46619, 066, 3396,180, 2313, 463,487

15, 662, 678

2,055,0694,137, 0954,462, 9684, 748, 6794,779, 610

12, 471, 4434, 522, 6362, 941,193

20,724,241 |

$3,736,5338,485,600 !

8,193,082 !2,576,910 i5,309,1121,909, 7872,876, 9206,135, 5752,515,0255, 2S0, 815

$44.258,87528, 410,47648, 648, 86436, 443, 74123, 435,80228, 003,02022,954, 74310,437, 672

8. 282, 75046,073,224

118,307,334

19,191, 381

137,498,715

19, 813

1 202, 522

1 212,335 j

61,527,422 47,019,359 ! 296,949,167

67, g

61,527, 422 : 47,019,359 ! 364,845,963

96,870 850,704

271, 451

96, 870 ! 1,122,155 i

154,213,517

27,153,327

2137, 286, 380 61,624,292 j

< 9, 459, 654 \

47,019, 359

4 3, 641, 537

365,968,118

181,366,844

$8, 043

"252," 369

152, 3081, 637

34,039478, 2S9

926,685

835,751

1,762, 430

96,117

13, 233

109,350

1 Ne t book loss for year.2 Book profit less book loss.J Not ascertained due to inadequacy of datsi.'Total reported on returns incompletely filled out.

enH

§

1, 871, 786 O

fcO

Page 283: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING-SUMMARY OF CHEMICALS AND ALLIED SUBSTANCES

toCOo

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

denned inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dividendspaid during j distributed

the year during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent _ ._20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent . . . _60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total ( land 2).

3. Corporations reporting net taxable ineome, although bookloss, but paying cash dividends.

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outB Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total..

55841141139588776553

220

$12, 684,12130,059,16572, 897,14772, 627,59912,101,19617,762,87116,712,02017, 884,0725, 077, 214

64, 740, 247

$13,743, 52730, 730, 333100, 926, 93178, 233, 59811, 760, 01226, 591, 92916,160, 00516, 419, 3055, 864,136

109, 731, 729

$610,0394,877,430

24, 845, 00425, 072,3925, 237, 859

14, 882, 82510, 632,75512,124, 4144,866, 788

127, 228,407

$3,448, 9688,822,375

175,395, 588160,862,0349, 764,1005,328,3618,540,99410, 637,6201,911,075

619,393, 728

$46, 240, 72170, 647, 693184, 576, 75993,599, 23828,561,83389, 243,11039,946, 24821,452,43316,470,433

397,733,394

964

372

322, 515, 652

19,174, 488

410,1G1, 505

30, 864, 849

230, 377,913 1,004,104,843 988,471,862

90, 572, 671

1,336 341, 720,140 I 441,026,354 ! 230,377, 913

1,105, 884

146,202

1191,845

i 123,436

16 1,252,086 I 1 315, 281

1,352

364

1,716

342, 972, 226

90,629, 484

2440,711,073

380, 792

380, 792

I

230, 758, 705

« 57, 626, 873

433,601,710 j.

1,004,104,843 1,079,044,533

31,900

501, 547

31,900 )0, 415

1,004,136,743

* 41,123,131

1,079,934,948

$105,19155,352163,68276,426

111,131124,676173, 295363,945

1,173,698

202,336

1, 376, 034

361,049

110, 402

GO

§3QO

Page 284: Statistics of Income 1922 - Internal Revenue Service

M A N U F A C T U R I N G — S U M M A R Y

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent ._10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent ._ . _ _40 and less than 50 per cent50 and less than 60 per cent .60 and less than 70 per cent70 and less than 80 per cent _80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net

book profit but not paying cash dividends

Total (1 and 2).__

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)._

Total returns showing schedules completely filled outB . Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total _.„

4072

119856962574237

189

772

610

1,382

8

6

14

1,396

370

1,766

r OF S T O N E ,

$10, 222, 7368,281,336

14, 587,19911, 299, 40021,309, 222

5, 715, 4298, 388, 6793, 690, 0321, 425, 2687,160, 768

92, 080, 669

17, 931, 689

110,012, 358

482, 001

104,084

586, 085

110,598, 443

14, 529, 705

125,128,148

CLAY, A N D

$9, 626, 0597,876,921

13, 759, 70810, 312, 93620, 267, 6146, 241,1857. 780, 4573 374, 4331, 247, 9996,114, 761

86, 602, 073

17,060, 752

103, 662,825

134, 807

1 55, 715

1 90, 522

2 103, 572, 303

GLASS P R O D U C T S

$456, 3031, 200, 2053,314,8973, 493, 2019,125,1263, 372, 0705,080, 2812, 535,1951,080, 2878, 577, 966

38, 235, 531

38, 235, 531

424. 784

424,78 i

3S, 660, 315

* 1, 760, 731

$4, 229, 6003, 742, 590

12, 283, 4156, 545, 6301, 845, 0751,898, 0801, 854, 6401,921,600

364, 9002,313,585

36, 999,115

36, 999,115

36,999.115

* 3, 247. 376

$25,105,85315, 840,99738, 279, 53319, 439, 08753, 769, 61420,578,70717, 650,1086, 476,3003,581,061

31,829, 249

232, 550, 509

86,631,038

319,181, 547

61 249

656, 765

718,014

319,899, 561

1 !

$32,033503, 64234,957

3,47750,39311,052

65522, 730

352, 683

1,011, 622

1, 254, 201

2, 265,823

374,264

104, 752

479,016

2,744, 839

Net book loss for year.Book profit less book loss.

;Not ascertained due to inadequacy of data.Total reported on returns incompletely filled out

UlH

toCO

Page 285: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—SUMMARY OF METAL MANUFACTURES AND ALL OTHER MANUFACTURING CONCERNS NOT IDENTIFIED AS SPECIFI-CALLY BELONGING TO ANY OTHER MAIN INDUSTRIAL DIVISION

toGOto

DistributionNumber

of returns

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent ._30 and less than 40 per cent40 and less than 50 per cent _60 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent __80 and less than 90 per cent. .90 per cent or more _

Total _.2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends ,

Total (1 and 2)..

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)..

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag'

mentary, excepting the item of net income

Grand total..

277496471499433389279219193910

4,166

2,607

6,773

29

25

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

$42,322,97391, 551,85795, 995, 046

179, 668, 90577, 645, 89496, 461, 661

213, 553, 22525,548, 64231,290,184

109,858,541

125,512,059

1,089,408,987

921, 746

689, 640

1, 611,386

1,091,020,373

134,721,894

1,225,742, 267

Cash dividends Stock dividendspaid during ! distributed

the year iduring the year

$41,996,28588, 635, 67998, 633,873

162, 665,38073, 312,07289, 591,529

190, 985, 02724, 392, 67034, 268, 443

149,434,832

953,915,-790

134,077, 342

1,087,993,132

i 753,629

1 956,841

$2,851,037 j13,324,422 I23, 555, 230 I57,139,84433,263,21548,121,29059,115,79117,887,81729,194,985

191,611,173 !

$8,952,84857,563,97437, 210, 875

115, 681, 42548,800,19955, 432,14880, 223,810

7, 341,3937,198,443

56, 418.815

476, 064,804 474,823, 930

Surplus and Capital impair-undivided ment deficit,

profits at close ! at close of theof the year year

$118,559,371192,929,152281,127, 282323, 405, 404222, 994, 039284, 460, 637557,041,804127, 201.191145,172, 895

1, 766,430, 226

4,019,322,001

609,056,613

476,064,804 474,823,930 | 4; 628,378, 614

744,049 \ 398,900

15,000

9,616,240 ;

7,782,742 |

11,710,470 744,049 413,900 i 17,398,982 !

* 1, 086, 282, 662 476,808,853 |

* 13,199, 648 |

475,237,830 i

« 40,173, 326 j

4,645,777,596 |

$138,300188,464194, 776204, 579285,74657, 019152,885885, 919657,876

2, 595, 454

5,361, 018

2, 678,414

8,039,432

916,252

1,745, 038

9, 784,470

m

a

3QO

Page 286: Statistics of Income 1922 - Internal Revenue Service

S U M M A R Y OF C O N S T R U C T I O N

&

CO

A . Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends "to net book profit—

Less than 10 per cent10 and less than 20 per cent..20 and less than 30 per cent -30 and less than 40 per cent40 and less than 50 per cent.. —50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent -.80 and less than 90 per cent90 per cent or more.-

Total . . .2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends...

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total

6192

1041008079577350

223

919

1, 257

2,176

38

2,214

1,338

3,552

67,195, 867

213,362

163, 288

376, 650

67, 572, 517

17,435, 764

85, 008, 281

$8, 511, 0885,866, 9626, 770, 3354, 282,0993, 020, 4542, 741, 3391, 635, 5314, 700, 469

941, 7495, 216, 813

43, 686,839

22,015,142

65, 701,981

*1,828, 503

i 130, 551

$405, 021805, 576

1, 714, 5691,5(*), 2071,342, 6261,466, 6541,094, 8623,435, 568

798, 72414,489, 863

27, 053, 670

27,053, 670

11,959, 054

2 63, 742,927

i Net book loss for year.8 Book profit less book loss.•Not ascertained, due to inadequacy of data.< Total reported on returns incompletely filled out

553,961

553, 961

$1, 111, 9831, 874, 6721, 890, 4001, 757,9001, 233, 771

870,162104. 500

1, 617, 50040, 040

1, 295, 866

11, 796, 794

11, 796, 794

$21,837, 6168, 630,997

22, 710,9448, 363,1805, 700, 0365, 707, 052

11, 700, 7345, 466,1151, 862,427

26, 460,129

118, 439, 230

67,364,738

185,803,968

2,009, 200 3, 668,150

1,894,264

2, 009, 200 5, 562,414

27, 607, 631

* 2, 394,187

13,805,994 Ii

"8,767,774 I

191,366,382

$11,4,

26,

605839272600

12, 6364,327

129,314

189, 593

190,137

379,730

152,279

3

iaw

152,279 M

532,009 oO

toOOCO

Page 287: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

SUMMARY OF TRANSPORTATION AND OTHER PUBLIC UTILITIES

to00

Distribution Numberof returns

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividend;paid during

the year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

L, Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividend?—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent . . .20 and less than 30 per cent30 and less than 40 per cent _40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent- _70 and less than 80 per cent80 and less than 90 per .:ent90 per cent or more . . . _

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income _.

Grand total - -

4989154153211279236253220949

2,593

1,393

56

4,042

1,734

5,776

$10, 664,19412,213,18143, 996, 41620, 741,67944, 964, 82474, 512,028PI, 360,48748, 874, 820111,787,815159, 217, 258

$10,670, 72113, 390, 60845, 924, 15819,439, 57545,855, 005104, 748, 21285,831,08150, 329, 944167,059, 288205, 649, 671

$309,7681, 951, 73211,916,3687,128, 26319, 813,124£8, 500, 60954, 690, 69537, 357,896135, 560,057248, 448, 505

$226, 9254, 342, 4825,937, 3803, 610, 4309,674, 39510,021,7551,765, 886613, 284417, 039

5, 857, 315

$35,779,69135,817,27997, 967, 93446, 422, 619178, 510, 704339, 519, 645338, 432, 248160,774,943338,446,911249, 876, 586

618. 332, 702

61,933,092

748,898, 263

58,922,992

575.677,017

680, 265, 794 807, 821, 255

3,981, 354

2, 756, 078

i 4, 314, 820

i 2, 639, 314

6, 737,432 1 6,954,134

687, 003, 226

187, 612, 871

)0, 867,121

874, 616,097

42,466,891 1,821,548^60

I 382,784,939

575, 677, 017 42,466,891 | 2,204,333,4

4, 304, 591 34, 720, 355

35, 345,169

4, 304, 591 70,065,524 I

579, 981, 6084 36, 732, 041

42, 466, 8914 18,370,907

2,274,399,023 j

$62,0591, 757, 025831,630449, 454264, 693102, 270

4,008,298358, 670

14, 777, 237

22,611,342

5,852,907

23, 464, 249

2,864, 842

903,993

3, 768, 840

Q

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Page 288: Statistics of Income 1922 - Internal Revenue Service

SUMMARY OF TRADE

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net

book profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent _.60 and less than 70 per cent..70 and less than 80 per cent80 and less than 90 per cent _90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total ( land 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends .

4. Corporations reporting nr* taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled'out—Data fragmen-

tary, excepting the item of net income

Grand total . . .

5931,0011,2491,2491,1581,115

915761715

3,269

12,025

10, 334

22,359

60

87

147

22, 506

8,594

31,100

$57,897,91385, 587, 240

111,273,81372,759,98578, 686, 83746,125, 43334, 230, 52924,022, 36020,307,13260,007,037

590,898,279

197, 624, 579

788, 522,858

924,464

853, 412

1, 777,876

790, 300, 734

147,480, 571

937,781.305

$62, 229, 75281, 633, 814

102,932, 81570, 803, 89168, 539, 29841,000, 20733, 045,14623,101,06719,036, 60654, 564, 803

556,887,399

184, 051, 056

740, 938,455

i 308, 666

i 1,003,915

1 1, 312, 581

2 739, 625,874

$3, 645,54712,351, 47124,809, 79624, 823,87630, 707,41724,007,35021, 234,81217, 353, 39316, 088, 86483, 618, 680

258,641,206

258, 641,206

973,985

$38,029, 73238, 205, 36245, 500, 62736,864, 89929, 022, 86722,742, 22611,961,90512, 543, 5886,900, 638

34, 368, 940

276,140,784

276,140, 784

747,488

973,985 747,488

259, 615,191

* 12,903, 554

276,888, 272

4 71, 717,007

$109,976, 668197, 991, 223281,040, 395172, 989, 331180, 456, 818132,227,821

86, 775,85472, 683,45248> 999, 570

206,959, 534

1,490,100,666

716,196,327

2, 206, 296,993

3, 560, 873

5, 539,440

9,100,313

2, 215, 397, 306

$85, 57128, 661

526, 907

72, 817132,538291, 089289. 358

40, 7551,948, 005

3,415,681

3,846, 697

7, 262, 378

741,044

340, 447

1,081,491

8,343,869

i Net book loss for year.* Book profit less book loss.* Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out.

w.

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Page 289: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

SUMMARY OF SERVICE

to00

Distribution Numberof returns

Net taxableincome (grossincome less

deductions asdenned in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dipaid during

the year

Ividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit-

Less than 10 per cent _10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent __40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent . . .90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends _

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income--_

Grand total - _.

55112159174185185146154164814

2,148

1,678

3, 82G

52

3,878

1,922

5,800

$1,476, 5975,852,9638,522,1229, 846,3938,814,194

10,430,8164, 465, 7154,965, 9395,133, 609

16,006,172

$1, 504,3345, 701,1517,813, 594

10,016,4998,324, 6799,493,9654,201,3725,061,0524,532,39513,938, 746

$88,912786, 690

1,954, 8723,346, 8473,574, 7405,318,5742, 733, 4273, 761, 2643,818,30319,006,014

$40,9562,509, 5053,426,0925,397,760797,979

1,221,800286, 500

1,742, 500494, 200

3, 570,135

$3,133,71512, 745, 21316,973, 76020,131,93318,890,48325, 528, 4527, 701, 0829, 573,0577,918, 631

33, 749,170

75, 514, 520

33, 930, 330

109, 444,850

388,324

419, 214

70,587, 787

32, 556,938

, 643 19,487,427 156, 345,486

114, 392, 935

103,144, 725 44, 389, 643 19, 487, 427 270, 738, 421

807, 538

110, 252, 388

27, 588, 760

137, 841,148

*123,023

l 377,176

489, 760 634,535

3,511,4421 500,199 489, 7fi0 4,145, 977

*102, 644, 526 44,879,403

* 4,076,164

19, 487, 427 274, 884,398

$56,61353, 66021,910139, 597594,401307,22247,317273, S62

1, 532, 032

3, 020, 611

7, 217, 045

10, 243, G59

221,634

160, 836

382,470

10, 628,129

8GO

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Page 290: Statistics of Income 1922 - Internal Revenue Service

SUMMARY OF FINANCE

A Beturns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _.10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent...40 and less than 50 per cent..50 and less than 60 per cent60 and less than 70 per cert.___70 and less than 80 per cent.80 and less than 90 per cent _.90 per cent or more

Total . . . .2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends. _

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total.

204512959

1, 349

5,148

15, 543

5, 229

152

20, 924

8, 299

29, 223

$16, 014, 40023, 970, 93638, 898, 44664, 591, 91565, 208, 02753, 975, 50349, 563, 09743, 323, 83633, 789, 29688, 850, 476

468,185,932

96, 771, 577

$19, 079, 59740, 731, 37360, 138, 49884, 474, 40697,115,27772, 846, 49881, 472, 97558,190, 34544, 992, 418

113, 014, 435

672, 055, 822

111,880,548

$970,1146,301.99115, 272. 39429, 087, 72944,461,41940, 010, 03453,532,71243, 603, 79938, 077, 493149, 767, 455

421, 085,140

20,772! 561,657,509 1 783,936,370 1 421,085,140

2,177, 034

692,905

2, 869, 939

1 1 , 549,1801 821, 867

1 2, 371, 047

567, 827, 448

278,169, 083 ji _

845,996, 531 I

i 781, 505, 323

2, 450, 678

$9,113, 4879, 499, 20518, 783, 14316,570,31112, 590, 73512,171, 5292,851,9149, 105, 0207,981,843

17, 205,124

115,872,311

115, 872,311

298,600

2,450,678 I 298, 600

423, 535, 818i 58, J 20, 747

116,170, 9114 47, 989, 092

$48,950,380 I149, 635, 675218, 365, 082316, 408, 031440, 406, 088313,448, 081411, 928, 527441, 239, 379216,395,451668, 118,292

3,224,894,986

712, 259, 0

3,937,153,994 Ii—

15, 899, 408

5,021,222

21,820,630 !

3,958,974,624 j

* Net book loss for year.i Book profit less book loss.•Not ascertained duo to inadequacy of data.4 Total reported on returns incompletely filled out.

$230,199115,843576,952

14, 78596,289

477,568128,016185, 749672, 999

11, 004, 985

13, 503, 385

15, 417, 838

28, 921, 223

2,292, 253

319,279

2,611,532

31, 532, 755

BO

>H

i iom

6gfed

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Page 291: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

SUMMARY OF CONCERNS NOT IDENTIFIED AS SPECIFICALLY BELONGING TO ANY OTHER MAIN INDUSTRIAL DIVISION

to0000

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendspaid during

the year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent _20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent _60 and less than 60 per cent _ _60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total . . ._2. Corporations reporting both net taxable income and net

book profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income..

Grand total

148

129

280

150

430

$605,154544, 252

1, 346, 7751,373,4211, 111, 5452,440, 766

792, 473118, 542287, 630

3,176,998

$852,173549,115

1,326, 3571,445, 8561,076,9492,368,185

824, 353115, 052265, 642

3, 503, 229

$24, 353103, 005335, 579488, 383508, 814

1, 245, 209510, 04187, 396

219,9765, 780, 586

$1,237, 68072, 500

330, 483600, 000125, 000

2,125, 000

$1,108, 647607, 770

5,877, 3695,982, 0491,284,1017, 509, 2561, 255, 010

7,400629, 570

389, 217962, 436

24,755,311

11,797, 556

4, 336,860

12,326,911

4, 687,822

9, 303, 342 5,127, 633 49,711,166

15,302, 212

16,134,416 17, 014, 733 9, 303, 342 5,127, 633 65,013, 378

2,526

7,814

182

1707

6,550 504, 430

10, 340 J789 6,550

16,144, 756

21, 562, 715

217,013, 944 9, 309, 892

* 12, 748, 312

5,127, 633

* 2,018,734

37, 707,471

504, 430

65,517,808

$23, 396

481, 306

504, 702

107, 368

612,070

15,731

15,731

627,801

W.

IO

w

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Page 292: Statistics of Income 1922 - Internal Revenue Service

AGRICULTURE AND RELATED INDUSTRIES—FARMING

l. COTTON FARMING

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

90 per cent or more2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2) _ . .

3. Corporations reporting net taxable income, although book,loss but paying cash dividends

4. Corporations reporting net taxable income, although book,loss and not paying cash dividends __

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income.-

Grand total

1

1

2

2

2

4

$11, 502

8,807

20,309

20, 309

19, 571

39,880

$11,040

8,652

19, 692

$14,100

14,100

19, 692

(3)

14,1004 20,000

$267,040

89,681

356, 721

356, 721

(8) (3)

1 Net book loss for year.» Book profit less book loss.»Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

Io

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Page 293: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

AGRICULTURE AND RELATED INDUSTRIES—FARMING-Continued

2. GRAIN FARMING

toCOo

DistributionNumber

of returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividempaid during

the year

ds Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent _.40 and less than 50 per cent50 and less than 60 per cent.60 and less than 70 per cent -70 and less than 80 per cent . ._80 and less than 90 per cent90 per cent or more . , . . ..

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total ( l and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss and not paying cash dividends

Total (3 and 4).,

Total returns showing schedules completely filled out—B. Returns showing schedules incompletely filled out—Data frag- i

mentary, excepting the item ol net income !

Grand total _ _ '

$123, 030 $123, 269

123,030

123, 030

102, 652

225, 682

123,2G9

123, 269

$163, 870

163,870

3aog

163, 870

Page 294: Statistics of Income 1922 - Internal Revenue Service

3. FRUIT FARMING 4. STOCK FARMING

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent _20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent.50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent _ _80 and less than 90 per cent90 per cent or more _ . _

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total Q and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends .

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends ___

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

138347784

32

77

72

149

2

1

3

152

106

258

$21,18486, 377

1, 295, 41559, 93969,811

108, 593506,491289,147

79, 306724, 459

3, 240, 722

1, 269, 339

4, 510, 061

50,618

9,053

59,671

4, 569, 732

817, 605

5, 387, 337

$21,18484, 707

1,418,74662,12968,05996, 205

364, 564243, 22578,944

584, 700

3,022, 463

1, 23G, 767

4, 259, 230

117,347

1 1 , 968

119,315

2 4, 239, 915

(3)

$2,10016,399

359, 83023, 57130, 33754, 515

246, 768183, 59267,100

1,098, 733

2,082, 945

8,600

10,00094, 561

113,161

2,082,945 ! 113,161

49,840

49,840

2,132, 785

4156, 597

113,161

$63,349177,145

4,092, 289231,124138,976271,172988,658901, 542200,988

1,620,118

8, 685, 361

7, 210,170

15, 895, 531

2,193,814

7,638

2,201,452

18, 096, 983

$168, 272

32,123

200,395

746, 649

947, 044

947,044

i

1 Net book loss for year.2 Book profit less book loss.8 Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out.

Q

3QOg

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Page 295: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

AGRICULTURE AND RELATED INDUSTRIES—FARMING—Continued

5. ALL OTHER FARMING

toCDto

Distribution Numberof returns

Net taxableincome (grossincome lets

deductions asdefined in

revenue act)

Net book profitfor year before Cash dividends Stock di

any adjust-ments are

made therein

paid duringthe year

ividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net

book profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _.10 and less than 20 per cent20 and less than 30 per cent . -30 and less than 40 per cent _40 and less than 50 per cent50 and less than 60 per cent60 and loss than 70 per cent70 and less than 80 per cent _ _80 and less than 90 per cent90 per cent or more _ __

Total3. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2).

8. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total..

31919182330212323119

$901,842393, 390

1,906, 3401,193, 801672,846730,925588, 773

1,451, 391205,287

1,835, 204

$1,384,326387,499

1,902,1661, 288, 574628, 812739, 419566, 718

1,337, 421178,989

1, 799, 373

$123,35162,049533,961443, 395288, 737410, 317360,715999, 212151, 822

3,378, 837

$15,000

272, 2551,97111,40060, 000

150, 000

$1,735, 7821,495, 4519, 515, 0269,325, 6442, 290, 2292,412, 0383,112,1827,010,379349,815

9,938,369

298

284

9, 879, 799

21, 777, 040

10,213, 297

19,397, 545

6,752, 396 510,626 47,184,915

68, 891, 008

582 31, 656,839 29,610, 842 6,752, 396 510,626 116,075,923

15,167

17,962

1 64, 037

i 52, 700

171, 281

33,129 1116,737 171,281

588

431

31, 689,968

3, 632, 226

2 29,494,105 6, 923, 677

< 265, 971

1,019 35, 322,194

510, 626

< 341, 038

301,182

832, 596

1,133,778

117,209, 701

$55, 6266,515

24, 124

83, G61

169, yi'6

637, 840

807, 766

807,766

Page 296: Statistics of Income 1922 - Internal Revenue Service

AGRICULTURE AND RELATED INDUSTRIES

BELATED INDUSTRIES: 6. LOGGING. 7. FISHING. 8. ICE HARVESTING. 9. ALL OTHER RELATED INDUSTRIES. 10. AGRICULTURE, MAIN BUSINESS NOT PRECISELY DEFINED

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 per cent and less than 20 per cent20 per cent and less than 30 per cent30 per cent and less than 40 per cent40 per cent and less than 50 per cent50 per cent and less than 60 per cent _60 per cent and less than 70 per cent70 per cent and less than 80 per cent __80 per cent and less than 90 per cent90 per cent or more _

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total 1

411

6559777

66

127

90

217

2

2

219

99

318

$614,0161, 580,776

534, 5631,184,451

445,384448,159

1,069,929565,411

3,131,0963,007,093

12, 580, 878

2, 019, 779

14,600,657

13,815

13,815

14, 614,472

1, 831,139

16, 445, 611

$612,4071,569,133

559, 9101,189, 865

460, 295 -431, 768

1,059,865562, 866

3, 707, 9472,760, 878

12, 914, 934

1,902, 929

14,817, 863

* 7, 314

1 7, 314

* 14,810, 549

(3)

$36,090261, 571146, 37G386, 292196,970233, 521660,180437,795

3,255, 9916,335, 464

11,950,250

11, 950, 250

11,950, 250

4 468, 191

$400,000300,000

3, 500,000

37,0004, 237, 000

4, 237, 000

4, 237,000

4 610, 000

$1,216,0143,903, 6342,345,964

11,144.754751,917

1,244, 2515,317, 6555,213,806

142, 763,97025,295, 596

199,197,561

27,440, 577

226, 638,138

1,319

1,319

226,639,457

(3)

1

$445, 819

1,041

360,722

807, 582

714,1S5

1, 521, 767

994, 427

994, 427

2,516,194

(3)

1 Net book loss for year.*Book profit less book loss.8 Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out

MinHJ i

Qog

toCOCO

Page 297: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MINING AND QUARRYING

11. COAL MINING

toCO

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendspaid during

the year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules co'mpletely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent _70 and less than 80 per cent _80 and less than 90 per centt'O per cent or more ,

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2).

8. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) .

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—.Data frag-

mentary, excepting the item of net income

Grand total..

245167675050603250201

652

397

1, 040

1,066

465

1,531

$4,024,0069, 281.6049.097. 30913,389,9307, 624, 0428,411,1224, 622, 5585, 073,1716,871, 84214,866, 614

$3, 868, 4909, 066, 3008, 792, 42914,805, 0337, 343. 3277,960. 4764, 908, 2194, 742,8066, 405, 97614,136, 127

$287,4761,469,3752, 211, 0634,944,1123,181, 5114, 458, 7753,164, 8703, 515, 7656,408,111

24, 908, 019

$247, 5002, 676,8861, 270, 279

17, 366, 9807, 341, 0002,912,5001,012, 300900, 000

4, 850, 0001,822, G2G

$15, 219, 41719, 241, 78429, 692, 22238, 523, 75616, 450. 33122,915,31416, 497, 77910, 342, 26424, 485.10499, 2G3, 571

83, 262,198

24, 508, 673

82, 029,183

23, 607, 052

53, 549, 077 40, 400, 071 292, 631, 542

86, 008,457

$64,8762,685

44, 038

""~117,~4681, 798,039

2, 027,106

127, 711

107,770,871 105, 636, 235 53, 549, 077 40, 400,071 378, 639, £

1,929,192

71,118

i 210,388

147,115

1,397, 500

2, 000, 310 1 257, 503 1, 397, 500

109, 771,181

29, 076, 882

* 105,378, 732 54,946, 577

* 4, 606, 007

138, 848, 063

2,831,534 |j

714,243 .

2,154,817

1, 500, 595

3,545,777 j 1, 500, 595

40, 400, 071

< 20, 318, 696

382,185,776 ! 3, 655, 412

Q

3oo

Page 298: Statistics of Income 1922 - Internal Revenue Service

M E T A L MINING: 12. IKON. 13. COFFER. 14. LEAD AND ZINC. 15. GOLD, SILVER, AND PRECIOUS METALS. 16. ALL OTHER MINING

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends —Per cent of cash dividends to net book profit— J

Less than 10 per cent i10 and less than 20 per cent20 and less than 30 per cent . . _.„30 and less than 40 per cent40 and less than 50 per cent _.50 and less than 60 per cent60 and less than 70 per cent .70 and less than 80 per cent80 and less than 90 per cent-90 per cent or more

Total _2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends.. _.

Total (1 and 2).

8. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).,

Total returns showing schedules completely filled out |B. Returns showing schedules incompletely filled out—Data fragmen- I

tary, excepting the item of net income I

97

$5, 5346,168

3,322, 030540, 253638, 350456, 362

4, 658, 87G65, 086

4, 090, 65510, 355, 315

$22, 0635, 674

2,914,726660,946806, 528830, 045

5,970, 48668, 779

5, 730, 3195, 652, 420

611 24,138,629

30 3, 505,119

27, 643, 748

1,675,124

260,088

Grand total..

1,935, 212

29, 578, 960

5, 292, 057

34,871,917

22, 661, 986

!8, 637

26,050, 623

1 573,022

* 2, OSS, 263

$2,160888

651,141219, 000394,730445, 867

4,051,97149, 500

5,115,35215, 074, 511

$9, 000, 000400, 000

318,042

$193,4106,870

546, 0845,346, 5483, 518,437

13,342, 76'37, 666, 300

165, 73229, 698,06085, 530, 369

26, 005,120 9, 718, 042

26,005,120 ! 9,718,042

176, 014, 571

41,935,886

217,950,457

2,287,169 4,626,189

46, 581,311

1 2, 661, 285 2,287,169 I. 51, 207, 500

1 23, 389, 338

C3)

28, 292, 289

* 1,111,892

9,718, 042

* 480,000

269,157,957

$1,585, 03111,487

514,176

" 559," 142

2, 669, 866

2, 639,314

5.309,180

1,075, 242

19,223

1,094, 465

6,403,645

oCO

§

ao

1 Net book loss for year.2 Book profit less book loss.• Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out

toCO

Page 299: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued.

MINING AND QUARRYING—Continued

NONMETAL MINING: 17. OIL. 18. GAS

t©COG

Distribution Numberof returns

Net taxableincome {grossincome less

deductions asdenned in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dipaid during

the year

Ividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cen t . . .10 and less than 20 per cent20 and less than 30 per cent . . . _30 and less than 40 per cent. .40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent. .70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total.2. Corporations reporting both net taxable income and net

book profit but not paying cash dividends...

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

102

147

56

203

218

125

343

2,896, 2781,428, 529

846,3379, 756,6951,583, 574

484, 506455, 589242,619

5, 688, 654

$3,8874,377, 8081,486,3111, 500, 9879,424,1142,178,398

446, 560297, 521245, 555

9, 343, 280

$21813,751323,270510, 064

4,419, 5781,210,495

288,180220,165201,372

12,443,440

$1,455, 000

50,000500,000

$-17014,138, 5167,966, 2012,104, 443

92, 878, 4959, 882,44^

91,085275, 000

2 ,^9 ,53 :1,13>, 151

527, 91127, 294, 344

14, 53560,372

4351,767,503

23,386,668

1,195, 290

29,304,421

1, 096, 016

20,430,336 2,371,085 158,498, 515

4,174, 747

1,844,687

24,581,958 30, 400, 437 20, 430, 336 2, 371, 085 162, 673, 262 1,844,687

181, 425

295, 475

476, 900

25, 058, 858

13, 870, 838

38, 929, 696

i 434, 581

i 120, 760

954, 267 4,478,168

1,196, 541

892,160

95,527

i 555, 341

2 29, 845, 096

954, 267

21, 384, 603

* 12, 862, 462

5, 674, 709

2, 371, 085

* 48,168,113

18, 347, 971

987,687

2,832,374

HUl

$1,842 O

§2OO

Page 300: Statistics of Income 1922 - Internal Revenue Service

NONMETAL MINING: 19. SALT, MINES AND OTHER SOURCES. 20. ALL OTHER NONMETAL MINING

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent .10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 pp,r np.nt Oi* morp

Total _ . . .2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total ( land 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total

4626345

1447

91

37

128

5

5

133

85

218

$336, 8342,188, 675

142,007474, 587

1,972, 068655, 598712, 071

4, 043, 6217, 510, 625

18, 036, 086

2,087, 676

20,123, 762

46,814

46, 814

20,170, 576

3,790,410

23, 960, 986

$698,0701,537, 612

125, 816537,222

1,968,988565,175875, 531

7, 218, 4524, 412, 240

17,939,106

2, 543, 971

20,483,077

1124, 519

1 124, 519

2 20, 358, 558

$105, 775365, 918

48, 667236,193

1,147, 028386, 944661, 773

6, 318, 5436, 394, 076

15, 664, 917

15, 664, 917

554, 500

554,500

16,219, 417

*1,112, 254

$1, 447, 500

100, 000

550, 000

650,0006, 270,000

9, 017, 500

9,017, 500

250,000

250,000

9, 267, 500

« 6,000,000

$2,221,0363, 480, 359

55, 6452,178, 0369, 746, 660

429, 5211, 862, 239

37, 376, 04125,071, 270

82,420, 807

25,122, 582

107, 543,389

3,922, 283

3,922, 283

111, 465, 672

$92,8348,815

36,267

3,136, 659

3, 274,575

524, 598

3, 799,173

141,757

141,757

3,940,930

Net book loss for year.v Book profit less book loss.8 Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

CD

Page 301: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MINING AND QUARRYING—Continued

NONMETAL MINING: 21. ALL OTHER MINING CONCERNS—MAIN BUSINESS NOT PRECISELY DEFINED

to00

Distribution

A. Returns showing schedules completely filled out.1. Corporations reporting both net taxable incon e and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent .40 and less than 50 per cent -50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more _.

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) _. .

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item oi net income

Grand total

Numberof returns

121

4349

75

99

44

143

3

3

6

149

123

272

Net taxableincome (gross

income lessdeductions as

denned inrevenue act)

$17, 22721,44136, 275

264, 39940, 74538, 248

729, 8127, 253, 265

8,401, 412

796, 900

9,198,312

269,879

11,450

281, 329

9, 479, 641

2,575,480

12,055,121

Net book profitfor year before

any adjust-ments are

made therein

$17,46224, 21835,466

312,19742, 45235, 746

719, 3697,677, 491

8,864,401

989, 374

9,853, 775

1 111, 008

1 39,483

1150,491

2 9,703,284

(3)

Cash dividendspaid during

the year

$2, 0006,345

10,800

173, 30028,80026, 706

638, 60411, 064, 668

11,951, 223

11, 951, 223

717,155

717,155

12, 668, 378

* 1, 265, 933

Stock dividendsdistributed

during the year

$126, 410

126,410

126, 410

4 514, &,2

Surplus andundivided

profits at closeof the year

$16, 509289,34736, 564

3,453,396924,456504,374

1, 941,139131,972, 050

139,137, 835

14, 394, 654

153, 532,489

3,040,126

232, 790

3, 272, 916

156, 805, 405

(3)

Capital impair-ment deficit,at close of the

year

$156,768

1,650,604

1,807,372

76,641,132

8, 448, 504

920

920

8,449,424

(3)

H>znHO

3ao

Page 302: Statistics of Income 1922 - Internal Revenue Service

QUAREYING: 22. STONE. 23. CLAY, SAND, GEAVEL. 25. ALL OTHER QUARRYING, MAIN BUSINESS NOT PRECISELY DEFINED.MAIN BUSINESS NOT GIVEN

26. MINING AND QUARRYING COMBINATIONS, BUT

M A. Returns showing schedules completely filled out:§ 1. Corporations reporting both net taxable income and net bookO profit for the year and paying cash dividends—^ Per cent of cash dividends to net book profit—

Less than 10 per cont10 and less than 20 per cent _

ZX 20 and less than 30 per cent _-+ 30 and less than 40 per cent. .

40 and less than 50 per cent _50 and less than 60 per cent

t D 60 and less than 70 per cent. . _ _.O 70 and less than 80 per cent

80 and less than 90 per cent90 per cent or more

Total _'_ ___2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends. _

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) . „.

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

8161823192016161150

197

153

350

2

3

5

355

111

466

$638, 6325,42],5301, 655, 4461,995,1091,701,038

415, 6181,933,131

888, 879329, 988

1,160, 793

16,140,164

3,684, 487

19, 824, 651

29, 284

18, 220

47, 504

19,872,155

2, 561, 652

22,433, 807

$585, 2424, 761, 4381, 532, 6051,952, 6901,595, 673

387, 5822, 061, 619

776, 386318, 873851, 694

14, 823, 802

3, 766,347

18, 590,149

132,931

1 21, 313

154, 244

2 18, 535, 905

$41, 561845, 974384, 228678, 559748, 612211, 682

1,327, 126598,875262, 252

1,046,494

6,145,363

6,145,363

16, 600

16,600

6,161,963

* 125,666

$380, 989579, 384790, 000

25, 000145,00025, 000

390, 00080, 000

20, 000

2,435,373

2, 435, 373

2, 435, 373

* 202,172

i

$1, 775,86213, 314, 9533, 800, 2046, 236, 0783,074, 200

873,1456, 422. 2592,235,8161, 329, 2782, 780, 276

41, 842, 071

18, 332, 372

60,174, 443

80, 455

80, 455

60, 254, 898

$80, 7072, 7828,964

1,20420, 44969, 942

184, 048

1,687, 551

1,871, 599

79,873

6,982

86,855

1,958, 454

1 Net book loss for year.2 Book profit less book loss.8 Not ascertained due to inadequacy of data.•Total reported on returns incompletely filled out

toCD

Page 303: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 27. BREAD AND BAKERY PRODUCTS AND RETAIL SALE

COOO

Distribution Numberof returns

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

Net book profitfor year before Cash dividends Stock dividends

any adjust-ments are

made therein

paid duringthe year

distributedduring the year

Surplus andundivided

profits at closeof the year

Capital impairment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent _60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent _ __90 per cent or more -

$1, 763, 5461, 601, 9292,036, 4S67, 093, 789

14, 456, 9241, 564,131

593, 233579, 519630, 995

4, 579, 776

$1,723,0461, 481, 7422, 248,0906, 358,138

11,925, 6831,692,885

581,132483, 610475, 049

3, 682, 306

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends _

243

124

Total (1 and 2) . 367

34,900, 328

2, OSS, 453

30, 651, 681

1, 772,131

36, 988, 781 32, 423, 812

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends .

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) .

Total returns showing schedules completely rilled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

370

90

Grand tota l . 460

106,199 i 25,994

106,199 125, 994

37,094, 980

1,193, 888

2 32, 397, 818

$103. 586215,145602, 746

2,416,1975, 224, 670

909,559374,903356, 069408, 920

4, 245, 722

$1,653,3008S3,021470, 000

4, 516, 99021,927, 000

80,0005,400

450,840395, 000

3, 588, 668

$3,487,1154,332, 9973,993,9497, 699,1809, 442, 3255,342,9051,388,998

941,0381,279,8965,989. 705

$4,979

5,78242,893

I

14,857, 517 33, 970, 219 43, 878,108

5, 864, 497

53,654 ao

14, 857, 517 33, 970, 219 [9, 742, 605 53,654

22,200

22, 200

14, 879, 717

4 1,007, 599

33, 970, 219

4 687, 644

428,873

428, 873

50,171,478 53, 654

Page 304: Statistics of Income 1922 - Internal Revenue Service

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 28. MILLING, FLOUR, MEAL, FEED

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _ . .10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent _50 and less than 60 per cent __60 and less than 70 per cent _ _70 and less than 80 per cent _80 and less than 90 per cent _90 per cent or more

Total -. .2 Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

S. Corporations reporting net taxableincome, although book loss,but paying cash dividends..

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).__

Total returns showing schedules completely filled outB. Keturns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total.._

49

2225292622231885

263

127

390

3

3

393

111

504

$262, 538778, 276

2, 448, 6818,175, 085

952,9531,227,0641, 462, 299

712, 309964, 786

3,434, 247

20, 418, 238

5, 577, 331

25, 995,569

51,118

51,118

$192, 233814, 098

2, 574, 5026,163, 822

954, 2691,195, 8781,387,962

679, 251957, 671

3, 324,496

18,244,182

5, 867, 552

24, 111, 734

1 112,381

M12.3R1

26,046, 687

4,122,165

30,168, 852

2 23,999, 353

(3)

$13,186119, 097639,510

2,083, 206415, 263658, 212908,228504, 080819, 986

5, 054, 329

11, 215, 097

11, 215, 097

319,200

$573, 66734, 64081,130

398, 7001,226, 875

80, 000300, 000

1, 885, 000

4, 580, 012

4, 580, 012

1319, 200

11, 534, 297

* 216,1392

4, 580, 012

• 2,213,082

$876, 9912, 001 ?<M7,621,0168,892, 9013,187, 0474, 257, 3634,682, 2202,410, 2504,346, 879

12, 423, 328

50,759,289

33, 380,422

84,139, 711

810,188

810.188

84, 949, 899

(3)

$5,555

5,555

33, 277

38, 832

38, 832

(3)

1 Net book loss for year.2Book profit less book loss.8Not ascertained due to inadequacy of data.4Total reported on returns incompletely filled out.

H

Om

oc

o

Page 305: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—Continued

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 29. CEREAL PREPARATIONS, ETC. 34. FISH CANNING AND PRESERVING. 37. POULTR? AND POULTRY PRODUCTS. 38. SUGAR MAK-ING AND REFINING, CANE AND BEET. 43. ALL OTHER FOOD PRODUCTS

COO

to

DistributionNumber

of returns

Net taxableincome (gross

income lessdeductions as

denned inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock d:paid during

the year

ividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book pro f i t -

Less than 10 per cent10 and less than 20 per cent —20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent..50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total __2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) ___

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total

$2,813,859 |14,755, 61715,582, 58415,158,66410,329, 3863,209, 7831,327, 7302,504,957

668, 6335,035,050

$2, 528, 91113,358,12214, 996, 60314, 544, 5607,312,0603,416, 9681, 274, 8682,022,968

613, 6994,429, 622

$170, 5932,337,2283, 818, 2095,152, 8693, 202,0471, 916, 381846, 439

1, 487, 995524, 609

5, 920,868

$802,00014, 680, 5007,717,420291, 00020,000

996, 765275,000550,000

296,000

248

182

71,386, 263

7, 524, 554

430 78, 910,817

91, 647

2,705

94, 352

434

143

79,005,169

20, 731,455

577 99, 736, 624

64, 498,381

6, 713, 783

25, 377,238 25,628, 685

71, 212,164 25, 377, 238 25, 628, 685

1 2,1081 1, 2581 3,366

2 71,208, 798

39, 700 14, 317

39, 700 14,317

25,416,938

* 2, 715, 077

25,643,002

< 4,240, 674

2,007,158

Page 306: Statistics of Income 1922 - Internal Revenue Service

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 30. DAIRY PEODUCTS AND CONDENSED MILK. 31. BUTTER SUBSTITUTES

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent

40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent _.70 and less than 80 per cent. _80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

Drofit, but not paying cash dividends _

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends. _

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends _

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

1934

9 5301812101559

254

143

2

1

3

400

187

587

$217,3392,776,1624,505, 6632, 356,1024, 341, 7656, 781, 5051,405,126

383, 6181,467, 630

992,938

25, 227, 848

1, 899, 136

27,126, 984

8,069

21, 601

29, 670

27,156, 654

5,121, 983

32 °78 637

$200,1902,393, 5324,135, 7412,121,9514, 064. 7495, 766, 9651,515,035

352, 9331, 240, 751

894,381

22, 686, 228

1, 784, 272

24, 470, 500

* 10, 310

i 1, 510

1 11, 820

* 24, 458, 680

$10,815371, 796

1,072, 968752, 487

1,777,1403, 254, 589

927, 062259, 927

1,079,1371, 614, 813

11,120, 734

11,120, 734

20, 240

20, 240

11,140, 974

< 492, 764

$2, 217, 3745,055, 2101, 586, 800

365, 322234, 600

53,160

386, 641

9, 899,107

9, 899,107

9,899,107

* 4, 254,847

$480, 3243, 765,9823,920, 5512,168,283

15,765,10414,313, 5164,346,114

439, 652845.291

2, 298,425

48,343, 242

5,982,167

54, 325,409

22, 883

164, 081

186, 944

54,512,353

$143,037

143,037

138,159

281,196

21,713

21,713

302, 909

H

p

JNet book loss for year.2 Book profit less book loss.8Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out.

Co

oCO

Page 307: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—Continued

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 32. CHOCOLATE, CONFECTIONERY, ICE CREAM, ETC.

COO

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

denned inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendspaid during

the year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting botn net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and le^s than 50 per cent. _50 and less than 60 per cent . . _60 and less than 70 per cent70 and less than 80 per cent-.80 and less than 90 per cent-.90 per cent or more

Total _2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends..

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outshowing schedules incompletely filled out—Data frag-B. Returns „ ......

mentary, excepting the item of net income.

Grand total..

193

116

3

312

82

391

$3, 418, 4973, 957, 5005, 112, 737591,265

2, 645, 6227, 582, 843251,806511,450856, 028

2,912,617

$3, 085, 3323, 784, 9745, 252, 062

538, 1242, 533. 9797,014,886

251, 164449, 288778. 541

2, 382, 843

$160,856532,186

1,189, 665177,913

1,147, 7033, 618, 386

164,900337, 828649, 672

3, 092, 469

$15,003,4002,614, 4019,609, 000485, 000594, 600

3,119, 573

15, 6002,327,8801,108. 293

$8, 265, 9447,274, 8209, 264,1481,893, 0385,020, 8009,459, 186

594, 9331,311,068546, 026

6,340, 950

27, 840, 365

2,458, 330

26,071,193

2, 333, 677

11, 071, 578 34, 877, 747 49, 970,911

7, 532, 853

30, 298, 695 28, 404, 870 11, 071, 578 34, 877, 747 57, 503, 764

2.392

15, 219

1275

i 5, 565

1,250 29, 734

58, 685

17, 611 1 5, 840 1, 250 88, 419

30, 316, 306

1, 564, 777

2 28, 399, 030 11, 072, 828

* 450, 287

34, 877, 7474 586, 507

57, 592,183

31, 881, 083

$42, 490

9,374153,81539,380

245,059

819,953

1,065, 012

1,065,012

Sa

3oog

Page 308: Statistics of Income 1922 - Internal Revenue Service

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 33. COFFEE AND SPICES

A. Keturns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit-

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent.30 and less than 40 per ccnt.__40 and less than 50 per cent..50 and less than 60 per cent. . .60 and less than 70 per cent70 and less than 80 per cent. ._80 and less than 90 per cent....90 per cent or more. . _ . _ _

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although book

4. Corporations reporting net taxable income, although bookloss, and not paving cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

14

i6432

10

36

23

59

59

66

$88, 511517, 21513 S, 513

21, 299276, 908821, 272372, 634

13, 423146, 332

2, 396,107

2,374, 625

$78.547429, 993139,174

19, 000258, 304839,1403G9. 250

11,0611-20, 530

2, 264, 999

2, 752, 734

5 270 73? 5 017 722

$8, 000107, 229

53, 6068, 000

146. 562549, 724275, 750

9,683184, 556

1, 343,110

1,343,110

$12, 525

100, 200

900, 000

1, 012, 725

1,012,725

" "•" i r ~

5, 270, 732

68,553

5,017, 733

(3)

5 339 °85 '

1,343,110 1,012,725

* 17, 500

$86, 3611,807, 651

696, 48766, 732

383,1511,478 490

483.44925, 760

772, 866

5, 800,946

8,924, 765

14,725,712

14,725,712

(3)

$17,794

31, 262

49,056

1,090,174

1,139,230

1,139, 230

(3)

t * "

3 Net book loss for year.2 Book profit less book loss.s Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

11Q

3Oo

CO

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Page 309: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—Continued

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 35. FRUIT AND VEGETABLE CANNING AND PRESERVING, ETC.

CoO

DistributionNumber

of returns

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock di1paid during

the year

videndsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent _20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more .

$1,135,4111,006,635

897, 8952,336,1567,789, 004

149,38946, 041

134, 809105, 288604, 437

$1,996, 398974,189844, 864

2,335, 8426,196, 575

150, 0C043, 758

122, 52194,232

384, 678

$91, 708132,975207, 990826,854

2,588,12285, 26326,90794, 49079, 350

1,826, 527

$679, 200510,312

2, 235,116240, 000

75,00045,000

30, 320

$2, 351, 6361,601, 7301,435,9001,798, 914

19, 535, 340579, 635137,415226, 228119, 096415, 562

Total...2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

122

125

14, 205, 045

2,839, 097

13,143,147

2,728, 663

5,960,186 3,814,948 28, 201, 456

9,433,114

Total (1 and 2). 247 17, 044,142 15,871,810 5,960,186 3,814,948 37, 634,570

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends __

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends 3,424 1 3,439

Total (3 and 4). 3,424 1 3,439 I

Total returns showing schedules completely filled outB. Returns showing schedules incompletely tilled out—Data frag-

mentary, excepting the item of net income

248 17,047,566

1,541, 986

5,868,371

Grand total. 18, 589, 552

5, 960,1864 358, 622

3, 814,948

< 970,000

37, 634, 570

$81, 345

4,9953.714

50,462

140, 516

140, 516

18,843

18,843

159, 359

Ul

ao

g

Page 310: Statistics of Income 1922 - Internal Revenue Service

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 36. MEAT PACKING, ETC.

A. Keturns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit-

less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent_._ _30 and less than 40 per cent40 and less than 50 per cent.___50 and less than 60 per cent..60 and less than 70 per cent. ._70 and less than 80 per cent80 and less than 90 per cent _„.90 per cent or more

Total.2. Corporations reporting both net taxable income and net

book Drofit but not paving cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although book

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total __ __ _

410161512131167

31

125

99

224

1

1

225

54

279

$75, 5291,183, 3813, 616, 9092,108,316

847, 5861, 062, 208

683, 88119, 397, 692

494, 1571, 026, 624

30,496, 343

7, 066, 204

37, 562, 547

8, 013

8,013

37,570, 560

983, 932

38, 554,492

$75, 659989, 490

3,022,1202, 009, 940

799,G82958, 776614,332

15,781,174407, 159880, 524

25, 538, 856

6, 356, 613

31, 895, 469

1 10,189

110,189

2 31, 885, 280

(3)

$3, 030155, 140745. 492741J814368, 849522, 994403, 401

12, 090, 725335, 485

1, 300, 530

16, 673,460

16, 673, 460

16, 673,460

* 68,573

$120, 000566, 400

1, 008, 6711, 575, 0001, 000, GOO1, 012, 500

150, 000150, 000

415, 000

5,997,571

5,997, 571

5,997, 571

< 3,003, 246

$280, 8833, 620, 5014, 820, 7fU

11, 687, 9382, 868,1071, 719,4731, 534,125

63, 993,167734, 644

2, 533,021

93, 792,683

$1, 5777,639

9.216

23,779,063 98,019

117, 571, 746 107, 235

134,008

134, 008

117,705, 754

(3)

107, 235

(3)

11 Net book loss for year.8 Book profit less book loss.8 Not ascertained due to inadequacy of data* Total reported on returns incompletely filled out.

UiH>

3a.

3oo

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Page 311: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—Continued

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 39. ICE MANUFACTURING, ETC.

CC

o

Distribution

A. Keturns showing schedules completely filled out:1. Corporations reporting bo', li net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _ .10 and less than 20 per cent20 and less than 30 per cent _._ _.30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent .60 and less than 70 per cent70 and less than 80 per cent ._.80 and less than 90 per cent.. . . .90 per cent or more

Total.2. Corporations reporting both net taxable income and net book

profit but not paving cash dividends

Total ( land 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Keturns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

Numberof returns

111224433938262237

154

406

202

608

6

6

12

620

158

778

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

$501, 293747, 775

2,312,0471,872, 2991,345, 916

910, 758447,174520, 287

1,342.8993, 694, 601

13, 695,049

6, 230,039

19, 925, 088

35,969

18,212

54,181

19,979, 269

1,826,820

21,806,089

Net book profitfor year before

any adjust-ments are

made therein

$603, 530722, 313

2,053, 3601,838,1001,118, 616

825, 284368, 083440. i>77

1. 327, S063, 08G, 252

12,384, 321

5, 496,181

17, 880, 502

111, 877

i 8,132

120, 009

Cash dividendspaid during

the year

$45,926132, 942567, 633663, 267513, 3524.53,029234, 873325, 654

1.121. 6S44, 428,170

8, 486, 530

8, 486, 530

Stock dividendsdistributed

during the year

$576, 7805,250

43, 553437, 350698, 31225,0002,250

40, 000170.000

4,128, 585

6,127, 080

6.127.080

79,314

79.314

2 17,860, 493

(8)

8, 565, 844

* 358, 892

50, 000

50,000

6,177, 080

4 786, 911

Surplus andundivided

profits at closeof the year

$1,421,3163,041,8414, 534,1794,034,1122, 086. 0252,475,9S5

873. 039932, 203

2. 773. 0483, 842. :.73

20, 014, 321

22, 333, 722

48,348, 043

222, 536

96, 256

318, 792

48, 666, 835

(3)

Capital impair-ment deficit,at close of the

year

$1,811

30,046

15, 492617

50. 934709', 839

808, 739

983,019

1, 791,758

95,330

95,330

1,887,088

(»)

IQzn

ao

Page 312: Statistics of Income 1922 - Internal Revenue Service

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 40. SOFT DRINKS, ETC.

A Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent __40 and less than 50 per cent _._50 and less than 60 per cent _60 and less than 70 per cent _70 and less than 80 per cent _80 and less than 90 per cent _.90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2) .

3 Corporations reporting net taxable income, although bookloss, but paying cash dividends..

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends .

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total

36

1310

1013121155

145

82

227

$910,160283, 510968,101514,916

7,388,182269,289429,793414,040227,305

1, 003,159

12,408, 455

796, 785

13 905 940

227

88

315

13, 205, 240

822, 944

14,028, 184

$923,800291, 702888, 743550, 736

7,366, 569259,139408,171408, 822223, 433768, 583

12,089, C98

747,996

12, 837, 694

$67,49853,418

227, 190194, 295

3,039, 561142,775262, 673308,496193, 686

1, 200,756

5,690, 348

5 690 348

$900, 000

100, 000

87, C94150, 000

3, 000, 000180, 000

12, 500

4,430,194

4. 430. 194

12, 837, 694

(3)

5,690, 348

< 96,079

4, 430,194

< 256, 600

$259,1851,067,9082,114,3941,038,108

11,320,418278,919940, 033

1,114, 233361,464

3,460,697

21.955. 359

2,713,400

24, 668, 759

$20,791

20,791

71,960

92, 751

1

24, 668, 759

(s)

92,751

(3)i

1 Net book loss for year.* Book profit less book loss.8 Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out

aa

§

aoK

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Page 313: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—Continued

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 41. CEKEAL BEVERAGES, ALCOHOL, ETC.

OS

O

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends— •Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent _._20 and less than 30 per cent. _..30 and less than 40 per cent.40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent. -80 and less than 90 per cent __.90 per cent or more.

Total2. Corporations reporting both net taxable income and net

book profit but not paying cash dividends _

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Numberof returns

110

113

35

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

$128,312168,129425, 439173, 268

1,304, 256354,855238,311171, 291

4,3231, 890.490

4, 858, 674

2,385, 295

7, 243, 969

74, 921

74,921

Net book profitfor year before

any adjust-ments are

made therein

$112,548195,287565, 896169, 796

1,334, 568323,174249, 900172, 111

10, 876' 1.862, 712

4, 996, 868

2, 083, 840

7, 080, 70:

1 53,536

153, 536

7,318,890 j

1,415,104

2 7,027,172

Grand total. 148 8,733, 994

Cash dividends Stock dividendspaid during distributed

the year during the year

$8,10031,732

139,40959, 750

611, 000180, 000154, 500130, 000

9,0004, 270,197

5, 593, 688

5, 593, 6

$40,00014,520

250,000

1, 085, 000

1,389, 520

1,389, 520

148, 000

148,000

5, 741, 688

4 665, 660

1,389,520

Surplus andundivided

profits at closeof the year

$146, 49713,763, 65111,879,174

408, 5302,397, 297

415, 553347, 381355, 050428, 544

19,034, 263

Capital impair-ment deficit,at close of the

year

49,175,940

9, 938,307

.9,114,247

293, 726

2,724

2,724

2,724

IQCD

$2724 M

ao

Page 314: Statistics of Income 1922 - Internal Revenue Service

FOOD PRODUCTS, BEVERAGES, AND TOBACCO: 42. TOBACCO

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 4.0 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net boot

profit, but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends _

Total (3 and 4).

Total returns showing schedules completely filled out 'B. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total._

1 Net book loss for year.2 Book profit less book loss.1 Not ascertained, due to inadequacy of data.* Total reported on returns incompletely filled out,

$2,195,3113,332, 7251,901,4351,126, 752

24,411,9127, 144, 302

29, 093, 1527, 959, 439173,749

2, 305,165

$504,300 I2,107, 609310,000 i

1, 200, 00020,150, 000 .2,400,000 I

79, 643,942

1, 435, 738

3. 754

84, 129, 050

16, 040, 834

28, 310, 350

* 2. 166, 500

H

dJ.u, d:>U i l<r>,4m..)i*> | O,ooi j

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Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—TEXTILES AND TEXTILE PRODUCTS

TEXTILE FABRICS: 44. COTTON GOODS, ETC.

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Distribution Numberof returns

Net taxableincome (grossincome less

deductions asdenned in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendspaid during

the year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled put:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent _70 and less than 80 per cent80 and less than 90 per cent __.90 per cent or more _

Tota l . . . . _2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2).

3. Corporations reporting net taxable income, although book lossbut paying cash dividends

4. Corporations reporting net taxable income, although book lossand not paying cash dividends

Total (3 and 4) _

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total-

296

113

409

4

' 2

415

74

$6, 692, 86613, C74, 88716, 099, 58710, 061, 8968,123,3094, 035, 2133, 096, 9007,179, 0911, 748, 577

11,010,199

$6,187,32913, 697, 35115, 513,4617, 720, 7358,859, 4563, 785,0422, 935, 5766,381, 8391, 529, 3414, 545,963

$297, 5961,984, 5023,817, 2982, 632, 5803, 938, 0022, 052, 4371, 859, 9444, 863, 2591, 200, 6487, 846, 422

$350,0009, 965, 8008,149,8109, 698, 5006, 200, 0001, 835, 200

906, 0987, 942, 3767,100, 0007, 364, 600

81, 752, 825

13,685,386

95,438, 211

71,156, 093

13,112,875

84,268,968

30, 552, 688 59, 512, 384

$14,088,41350, 560, 27652, 799, 67625,801,99431,179, 45918,188, 82410, 483, 47216, 600, 6533, 842, 285

31,153,355

30, 552, 688 59, 512, 384

254, 698, 407

79,050, 915

333,749,322

74,718

216,720

1 18,136

i 183,064

98,611 200, 000

291,438 1 201, 200 i8, 611 200, 000

95,729,649

1), 555, 722

5 84,067,768 30, 651, 299

• 379,134

59, 712, 384

4 1,618, 595

105,285, 371

119,156

702, 373

821, 529

334, 570,851

$534,096

""44," 950

308, 33138,302

925, 685

566,806

1, 492,491

160,628

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Page 316: Statistics of Income 1922 - Internal Revenue Service

TEXTILE FABRICS: 45. WOOLEN AND WORSTED GOODS, ETC

A.. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net

book profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent __20 and less than 30 per cent _30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent.80 and less than 90 per cent90 per cent or more - -

Total __. . .* Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2) . _

3. Corporations reporting net taxable income, although book lossbut paving cash dividends- _ _

4. Corporations reporting net taxable income, although book lossand not paving cash dividends

Total (3 and 4)

Total returns showing schedules completely filled out

B. Returns showing schedules incompletely filled out—Data frag-mentary, excepting the item of net income

Grand total . . . „_

21202028206635

29

158

64

222

6

6

228

33

261

$5,106, 8543, 584, 3G03, 984, 2026,181, 3586,842, 0624,479,102

984, 298251, 742

11,086,0783, 733., 311

46, 233. 367

4, 666, 295

50, 899, 662

395, 953

395, 953

51, 295, 615

8, 341, 066

59, 636, 681

$5,005, 9743,149, 4423, 631,1925, 531. 5226, 531, 3373,493, 873

850, 324257, 840

6, 708, 3572, 820, 237

37,980,098

4, 450, 228

42, 430, 326

1 200, 738

1 200, 738

$385,800506,084954, 703

2,052, 7952, 923, 9171,893, 204

525, 742190, 000

5,769, 2764, 323, 708

19, 505, 229

19, 505, 229

231, 783

231, 783

242,229,58S | 19,737,01::

(3)4 7,176

$796, 000525, 000

2,207, 5002,245,800

700, 000

200, 000

4so, 6662, 702, 400

9,916, 700

9, 916, 700

1,150, 000

1,150,000

11,066,700

4 2,357, 688

$22, 079, 92511,272,26619,817 58912, 034, 93424, 775, 10510,901,8792, 222. 884

284, 03442,140, 50813, 921, 621

159,450,745

15, 640, 856

175, 091, 601

2, 731, 345

2, 731, 345

177, 822, 946

(3)

$555, 261

555, 261

555, 261

271,144

271,114

826, 405

(s)

1 Net book loss for year.2 Book profit less book loss.• Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

ow.

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Page 317: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—TEXTILES AND T E X T I L E PRODUCTS—Continued

TEXTILE FABRICS: 46. SILK GOODS, ETC.

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net

book profit for the year, and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent - - . . . . -20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent - .70 and less than 80 per cent80 and less than 90 per cent90 per cent or more.

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total ( land 2) .

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends ._. .

4. Corporations reporting net taxable income, although bookloss and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

Numberof returns

1054

11753

\19

70

85

155

1

1

2

157

51

208

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

$2, 963, 748330,109

1,120, 6492, 248, 3711, 044, 397

587, 30684,141

625, 637319, 072

1, 753, 316

11, 076, 746

5, 352, 862

16, 429, 608

2,511

2,044

4, 555

16, 434,163

5,120, 325

21 554 488

Net book profitfor year beofre

any adjust-ments are

made therein

$2,368,155297,405

1,337,0112, 274, 101

980, 319533, 04282,194

523, 585287, 917

1, 412, 932

10, 097, 351

4, 973, 743

15, 071, 094

i 2,135

1423

i 2, 558

215, 068, 536

09

Cash dividendspaid during

the year

$87, 86745,650

314, 080799, 372442, 032290, 516

52, 130387,499254, 755

2,851,894

5, 525, 795

5, 525, 795

85, 500

85, 500

5, 611, 295

* 456, 052

Stock dividendsdistributed

during the year

$150,30060,000

385, 0001, 200,0002, 500, 000

105, 800

800, 000

5, 261,100

5, 261, 100

5, 261,100

< 3, 609, 622

Surplus andundivided

profits at closeof the year

$10, 300, 795708,053

1,930,3413, 937. 7S21, 277, 1432 812, 561

138, 0042, 449, 666

15,831,482

41, 572, 271

13, 210, 350

54, 782, 621

472

10, 233

10, 705

54, 793, 326

(3)

Capital impair-ment deficit,at close of the

year

$587,420

587, 420

587, 420

(*)

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Page 318: Statistics of Income 1922 - Internal Revenue Service

TEXTILE FABRICS: 47. FELT GOODS AND PRODUCTS, EXCEPT HATS. 48. LINEN AND FLAX, ETC. 49. ALL OTHER TEXTILE FABRICS

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A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent . - -20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 Tier cent _80 and less than 90 per cent90 per cent or more

Total2, Corporations reporting both net taxable income and net book

profit, but not paying cash dividends.

Total (1 and 2)

3. Corporations reporting net taxable income, although bockloss, but paving cash dividends _. . . . . . .

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends ._

Total (3 and 4) _

Total returns showing schedules completely filled outB . Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income— __,

Grand total

28333841393229131385

351

218

569

1

1

570

153

723

$5, 507, 5236, 601,9018,024, 544

14,124,19911,189, 3764,656,4634,952,4431,688,9323,560, 482

37,467, 403

97,773, 266

20,012,757

117,786,023

3,036

3,036

117,789,059

6,892, 531

124, 681, 590

$4,722,7146,427, 2457, 528, 584

13,078,8319,661,6824,139, 8134,352,8501,612,8472,927,167

36,896,468

91, 348,201

19,362,888

$320, 223958,299

1,914,9154, 669,4744, 294, 5582,310, 6922, 783,9091,190, 0602, 532, 303

56,152, 216

77,126, 649

$3, 657,2162, 554,150

808, 5501,219,6408, 039, 4921, 290,100

400, 0001, 295, 0001,198, 000

25,124,040

45, 586,188

110,711,089 j 77,126, 649 | 45, 586,188

i 193

1 193

2 110,710,896

(3)

77,126,649

* 1, 279,167

45, 586,188

< 4,122,149

$10, 785, 62415, 555, 47924,123,12647, 564,99327, 029,73021, 786, 48910, 433, 6128,117,596

13, 688, 74434,433,010

213, 518,403

50, 516,634

264, 035,037

5, 374

5,374

264,040,411

(3)

$73, 752

1,430,161

1, 503,913

812,118

2,316,031

2, 316, 031

(3)

1 Net book loss for year.2 Book profit less book loss.8 Not ascertained, due to inadequacy of data.* Total reported on returns incompletely filled out.

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Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—TEXTILES AND T E X T I L E PRODUCTS—Continued

TEXTILE FABRICS—TEXTILE PRODUCTS, OTHER THAN CLOTHING: 50. FUR GOODS AND FUR PRODUCTS, ETC.—MAIN BUSINESS NOT PRECISELY DEFINED. 51. CARPETS, RUGS,MATTINGS, ETC. 52. CORDAGE AND TWINE. 53. ARTIFICIAL LEATHER, OILCLOTH, LINOLEUM, ETC. 54. ALL OTHER TEXTILE PRODUCTS OTHER THAN CLOTHING

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Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent . . .20 and less than 30 per cent --30 and less than 40 per cent40 and less than 50 per cent - .50 and less than 60 per cent60 and less than 70 per cent.70 and less than HO por cent80 and less than 90 per cent. __ _90 per cent or more. .

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends . .

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss but paying cash dividends

4. Corporations reporting net taxable income, although bookloss and not paying cash dividends

Total (3 and 4 ) . . . _.

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

Numberof returns

13343230221313118

43

219

213

432

1

3

4

436

136

572

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

$6,649,57810,781,28214,944,1756,048,731

10,177,4314, 509, 0291,306, 2391, 259, 779

896,8292,807, 664

59,380, 737

21,052, 269

80,433, 006

52,614

510,043

562, 657

80, 995, 663

9, 510,163

90,505, 826

Net book profitfor year before

any adjust-ments are

made therein

$6,065, 27610,511,40714, 690,8825, 387,1038,419, 9546,112,2811, 237, 8231,138, 473

568,2092,330,628

56, 462, 036

20,168, 284

76,630,320

i 4, 982

1128,104

1133,086

2 76, 497, 234

(3)

Cash dividendspaid during

ino ye Mr

$358, 2521, 528,4113, 534, 6451, 899, 7603,895, 8583, 271, 460 '

782, 597899, 296476 570

3, 642, 535

20, 289, 390

20, 289, 390

48,000

4.8, 000

20, 337, 390

* 1, 247, 954

Stock dividendsdistributed

during the year

$10, 564,4503,167,0005,185, 8502, 925, 000

500, 0007,175,000

500, 00040, 000

1,177,600

31, 23-i, 900

31, 234, 900

31, 234, 900

* 2,345,892

Surplus andundivided

profits at closeof the year

$7, 713,42227,464,77028, 279, 76322,483, 75128,014,0796,258, 3723,413,6713,037,0462,817,3916,061,461

135, 543, 726

63, 094, 557

198, 638, 283

122,125

9, 451,837

9, 573,962

208, 212,245

(3)

Capital impair-ment deficit,at close of the

year

$6, 693

11,120

17,813

17, 813

17,813

(3)

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Page 320: Statistics of Income 1922 - Internal Revenue Service

TEXTILE FABRIC*—CLOTHING—FACTORY-MADE CLOTHING: 55= CUSTOM-MADE CLOTHING, ETC, 56, M E N ' S CLOTHING, SUITS, OVERCOATS. 62. ALL OTHER CLOTHING

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit-

Less than 10 per cent _ _ _10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent -40 and less than 50 per cent50 and less than 60 per cent.60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more „

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2) _t

3. Corporations reporting net taxable income, although bookloss but paying cash dividends . .

4. Corporations reporting net taxable income, although bookloss and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentarv, excepting the item of net income

Grand total

22353426212515191957

273

342

615

4

2

6

621

221

842

$2,189,4453, 530, 6266, 292, 3023,422,9921,327, 5965,385, 424

315,146544,156

1,590, 7331,282, 339

25,880, 759

17, 358, 251

43, 239, 010

516, 280

6,277

522, 557

43, 761, 567

4, 454, 412

48, 215, 979

$2,001, 2393,366, 5095, 664, 6003,084,0911,149,2214, 570,188

307, 593497, 322

1, 376, 6481,192, 902

23, 210, 313

16, 361, 464

39, 571, 777

1 589, 906

i 17, 072

1 606, 978

2 38, 964, 799

(3)

$135,242509, 545

1,372,0931,120,105

535, 7042, 564,123

204,027371, 646

1,134,8721, 787,824

9, 735,181

9, 735, 181

144, 762

144, 762

9, 879, 943

* 164, 767

$383,0002,027, 2202, 688, 6352,694, 773

133,8251,062, 500

45,000703,400

1,100,000289, 500

11,127,853

11,127, 853

11,127,853

* 2, 655, 938

$6,074, 5457,301, 539

13,103, 0315, 584,9124,143, 3969, 611, 257

709, 799658,026

1,865, 3586,482,137

55, 534, 000

61, 765, 738

117,299,738

69,199

150, 969

220,168

117,519,906

(3)

$68, 632

9,59148, 483

10,11830

73,192

210,046

237,995

448,041

606,412

606, 412

1, 054, 453

(3)

1 Net book loss for year.2 Book profit less book loss.• Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out.

5

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Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—TEXTILES AND T E X T I L E PRODUCTS—Continued

TEXTILE FABRICS—FACTORY-MADE CLOTHING: 57. WOMEN'S CLOTHING, SUITS, COATS, SKIRTS

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DistributionNumber

of returns

Net taxableincome (grossincome less

deductions asdenned in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dipaid during

the year

videndsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent _20 and less than 30 per centSO and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent . . _80 and less than 90 per cent90 per cent or more _ •

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2 ) . .

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) . . . _

Total returns showing schedules completely rilled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total

46

151

199

137

336

$651, 729160,172736, 263214,357

54, 805246,14849, 290

118,03014,963

268, 895

$578,439129, 970628, 657212, 76752, 979

219, 87246, 201

113,44414,061

214,148

$42, 67314,591

165, 65372,46026,398

121,45130,00083, 75011,500

340,073

$9,00011,200

103,000154,000

3,000

166," 666"25,000

$1,110,921160,070715, 513323, 775

61, 623926,475130, 284115,112

17, 2631, 049, 695

2,514, 652

2,063,929

2, 210, 538

2,072,286

908, 549 605, 200 4, 610, 731

6,189,171

4, 578,581 4, 282,824 908,549 i 605, 200 10, 790,902

5,149

2,305

7,454

4,586,035

2,194,377

6, 780,412

4,180

1 1, 561

4,180

31,346

31,346

912,729 j

4191, 730 j

605,200

* 1,032, 555

10,831,248

|..,.

16,748

30,435

Page 322: Statistics of Income 1922 - Internal Revenue Service

TEXTILE FABRICS—FACTORY-MADE CLOTHING: 58. HATS AND CAPS, ETC. 59. CORSETS. 60. SHIRTS, COLLARS, CUFFS

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 Der cent _40 and less than 50 per cent50 and less than 60 per cent _60 and less than 70 per cent _.70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2s).

3. Corporation reporting net taxable income, although book loss,but paying cash dividends

4 Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules complete^ filled outB. Returns showing schedules incompletely rilled out—Data frag-

mentary, excepting the item of net income

Grand total-.

38

1087

10

}15

81

144

225

2

2

227

96

323

$104,9191,389, 0861, 819,136

464, 392632, 556723,188459,976458, 791334, 082325, 539

6,711, 665

5,995,252

12, 706,917

9,388

9,388

12, 716, 305

1,365, 761

14,082,066

$69,9791,374,0371,183, 655

258,879526,910620, 560366, 535414, 809268,919218,928

5,303,211

5, 600, 582

10, 903, 793

1 7,386

1 7,386

210, 896, 407

(s)

$1,101210, 316293, 205

93, 244236, 592336,475236, 647302,872236, 754421,937

2,369, 233

2, 369, 233

2, 369, 233

4 33, 809

$6,84063,000

358, 20034, 750

300, 000207,189

30, 000100,000

1,099,979

1, 099,979

1, 099,979

* 1,891, 530

$116,3933,935, 3261, 383, 633

603,9661,011.0741, 334, 8731, 540, 957

710,138595,925

2,136, 236

13,368, 521

22, 090, 809

35, 459, 330

289, 090

289, 090

$18,823

18,823

18, 823

35, 748, 420 18, 823

i1 Net book less for year.J Book profit less book loss.* Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

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Page 323: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—TEXTILES AND TEXTILE PRODUCTS—Continued

TEXTILE FABRICS—FACTORY-MADE CLOTHING: 61. HOSIERY AND ALL KNIT GOODS

Cotoo

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

denned inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash div:paid during

the year

idends Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _ __.10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent _.40 and less than 50 per cent _50 and less than 60 per cent _60 and less than 70 per cent ._70 and less than 80 per cent80 and less than 90 per cent90 per cent or more. _

$5,137, 7115,928,1584, 090, 2182,884, 9644, 433, 2601, 000, 849873. 058579,968484, 349

3, 321, 055

$4, 735, 2705, 358, 0193, 781, 0602,873, 2793,950, 882

547,815581, 440375. 248

2, 691,109

$174, 631808, 571974, 317

1,024, 2071,826, 271433, 695353, 000446, 744320.112

5, 412, 895

$1, 514,8731, 339, 4002,359, 558642.800

2, 620, 860155, 000

200,0001. 500. 000'300^000

$7, 886, 24015, 590, 0977,000, 6318, 648, 2646,417,0221,836,9803, 710,1891,314,9721,121,7449,901,629

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends _

239

142

28, 733, 590

4, 545,228

25, 702, 420

4, 214,101

Total (1 and 2). 33,278,818 \ 29, 916, 521

11, 774, 443 10, 632, 491 63. 427, 768

11,673,553

11, 774, 443 10, 632, 491 75,101,321

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends -

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

9,429 1 3, 852 15,840 43, 588

Total (3 and 4) . 9,429 1 3, 852

Total returns showing schedules complete!}7- filled out_B. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

383

112

33, 288, 247

10,163,161

Grand total. 495 43,451, 408

2 29, 912, 669

15,840 43, 588

11, 790, 283

* 793, 247

10, 632,4914 5, 680, 786

75,144, 909

$3, 401931,459

392, 219

1, 423, 515

68, 323

1, 491, 838

1, 491,838

o

oog

Page 324: Statistics of Income 1922 - Internal Revenue Service

MANUFACTURING—LEATHER AND LEATHER PRODUCTS

LEATHER AJND LEATHER PRODUCTS: 63. BOOTS, SHOES, CUT STOCK, AND FINDINGS

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less and 30 per centSO and less than 40 per cent . . .40 and less than 50 per cent50 and less than 60 per cent.60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent . . .1,0 per cent or more

Total2. Corporations reporting both ret taxable income and net book

profit but not paying cash dividends

Tota l (1 a n d 2)

15222728221713121251

219

189

408

$859,1282, 866, 3922, 205, 5923,281,6448, 278.1541, 281, 2042,375,2/0981, 256742, 820

2, 479, 501

$820, 7842,815, 2472, 012, 2603, 217, 6997, 370,4351, 224, 2592,115, 807730,146645, 951

2, 210, 827

$37, 008397, 094491, 826

1,129, 8283, 473, 990' 665, 8151,370,330565, 883547, 850

2, 936,140

25,350,961 j

27,906,173

53,257, 134

23,163, 415 ,

25.194, 538

11, 615, 764

$134,9002, 710, 000413, 460

1, 350, 0002,110,000

222,133

6, 940, 493

$1, 805, 0204, 304, 3665, 891, 4845, 510, 924

17, 763, 4322, 815, 9272, 936, 6951, 338, 315

$23, 97924, 337

2, 351, 2284, 487, 003

49,204,394 |

55,209,830 |.

3S. f»09

90, 481

48,357,953 11.615,764 6, 940, 493 104, 414, 224 90, 481

3. Corporations reporting net taxable income, although bookless, but paying cash dividends. . . . . .

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.. .

Total (3 and 4). _

Total returns showing schedules completely filled out. Returns showing schedules incompletely filled out—Data frag-mentary, excepting the item of net income

Grand total

1

2

3

411

95

506

51, 754

4, 015

55, 769

53,312,903

7, 740,315

61,053.218

1 35, 853 ;

3 20,368 . . .

1 56, 221 1

2 48, 301, 732

35, 000

35, 000

11,650,764

4 215, 122

6, 940, 493

4 653,^28

334,

335,

669,

105,084,

790

117

907

131 90. 481

(3)

OIT-

ao

: Net book loss for year.'< Book profit less book loss.8 Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

to

Page 325: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—LEATHER AND LEATHER PRODUCTS—Continued

LEATHER AND LEATHER PRODUCTS: 64. GLOVES

toto

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

30 and less than 40 per cent .90 per cent or more .

Total _ _2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although book lossbut paving cash dividends

4. Corporations reporting net taxable income, although book

Total (3 and 4)__.

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total _._

Numberof returns

13

4

5

9

9

2

11

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

$3, 55965, 781

69, 340

77, 722

147, 062

147,062

183, 709

330, 771

Net book profitfor year before

any adjust-ments are

made therein

$2, 71866, 002

68, 720

75, 548

144, 268

144,268

(3)

Cash dividendspaid during

the year

$1,00096,725

97, 725

97, 725

Stock dividendsdistributed

during the year

97, 725

« $5,000

Surplus andundivided

profits at closeof tho year

$6. 807482,856

489, 663

221, 954

711,617

711,617

(3)

Capital impair-ment deficit,at close of the

year

(3)

3oo3

Page 326: Statistics of Income 1922 - Internal Revenue Service

LEATHER AND LEATHER PRODUCTS: 65. SADDLERY AND HARNESS. . TRUNKS AND VALISES. 67. TANNING AND FINISHING LEATHER. 68. ALL OTHER LEATHER ANDLEATHER PRODUCTS

A- Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net

book profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent - -10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent _50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more.

Total2, Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total ( land 2)

3. Corporations reporting net taxable income, although bookloss, but paving cash dividends .

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends .

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

71517241611877

27

139

93

232

1

2

3

235

61

296

$2,039,3652, 287, 3531,199, 5163, 764, 0312,149,9291, 500,0881,114, 646

827, 712205,214

1,052,191

16,140, 045

2, 752, 003

18, 892, 048

4,360

378, 326

382, 686

19, 274, 734

2, 606, 408

21, 881,142

$1,992, 0012, 370, 3201,150,1893, 749,2612,019, 4521,430,7311, 020, 271

822, 595203, 969649, 679

15, 408, 468

2, 622,145

18, 030, 613

i 1, 282

* 535, 846

1537,128

217, 493, 485

(3)

$77, 010338, 737292,096

1, 318, 678894, 410768, 641641, 236610, 659166, 818

1, 341, 308

6, 449, 593

6, 449, 593

16, 218

16, 218

6,465,811

$2,100,00024, 812

380, 0003, 210,0004,189,0002,000, 000

950, 000930,000600, 000307, 768

14,691, 580

14, 691, 580

14,691, 580

* 1,198, 050

$2, 434, 6064,711,3574. 528, 959

10, 254, 4012. 7S3,0995, 431, 320o, 0L-0, 7721, 825, 4461,113,8135,160, 761

43, 339, 534

10,864, 948

54, 204,482

20,826

78,448

$361,358

1,384

99,437

462,179

603, 272

1, 005, 451

1,422, 600

99,274 | 1,422,660

54, 303, 756

(3)

2,488,111

(3)

1 Net book loss for year.* Book profit less book loss.3 Not ascertained, due to inadequacy of data.1 Total reported on returns incompletely filled out.

H

En

if.

c

C

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Page 327: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—RUBBER AND RUBBER GOODS—Continued

RUBBER AND RUBBER GOODS, ALSO CELLULOID, IVORY, SHELL, AND BONE: 69. BOOTS, SHOES, AND GARMENTS. 70. BELTING, HOSE, AND TIRES. 71. CELLULOID, IVORY, SHELL,AND BONE. 72. ALL OTHER RUBBER GOODS

COto

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent _20 and less than 30 per cent .„.30 and less than 40 per cent . . .40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per centSO and less than SO per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net

book profit but not paying cash dividends.

Total (1 and 2) .

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends _ . . . _ . _

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends - .

Total (3 and 4) .

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income.

Grand total _

Numberof returns

10171113882

3

17(J0

15

135

1

1

136

32

168

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

$1, 532, 45011, 656, 2803, 890, 5491, 393, C34

951, 497716, 85639, 22550, 4750,536

1, 838, 457

22, 075, 959

5,108, 987

27,184, 946

118,981

118,981

27,303, 927

938, 410

28, 242, 337

Net book profitfor year before

any adjust-ments are

made therein

$1, 436, 76114, 744, 5664, 023, 4021, 337. 193

913, 238714,91536, 7'*5

121, 9466, 033

1, 028, 336

24, 363, 115

6,211,962

30, 575, 077

30, 575, 076

(3)

Cash dividendspaid during

the year

$96, 6252,681,0111, 086, 647

443, 855413,863402, 242

22, 67092, 875

5, 0332, 595, 618

7, 840, 439

7, 840, 439

80,000

80,000

7, 920, 439

4 34,544

Stock dividendsdistributed

during the year

$989, 324493, 000

2, 111, 4401, 280, 400

25, 0001, 22G, 000

60, 000

C, 251, 164

6, 251, 164

6, 251,164

4 328, 500

Surplus andundivided

profits at closeof the year

$5, 242, 76234, 376, 2315, 759, 9081,702,8682, 503, 8611, 316, 034

301, 447405, 557

6, 0337, 710,197

59, 325, 498

11,031,035

70, 356, 533

Capital impair-ment deficit,at close of the

year

$174, 859

229, 250

4,094

4, 252

412, 455

1,041

413,496

138,489

70, 356, 533

(3)

138,489

551, 985

(3)

wHH

i

Cl

Page 328: Statistics of Income 1922 - Internal Revenue Service

M A N U F A C T U R I N G — L U M B E R A N D W O O D P R O D U C T S

LUMBEH AND WOOD PRODUCTS: 73. SAW AND PLANING M I L L PRODUCTS, ETC.

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year, and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent . ._40 and less than 50 per centf-0 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent ._80 and lav than 90 per c e n t . . .90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paving cash dividends. . .

Total (1 and 2) _ . . _

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends ._ ._

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) . . . _

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand tot?«l

509586846958372816

182

705

520

1,225

3

4

7

1, 232

365

1,597

$7,071,97612, 322, 78010, 708,19310,129, 6168,193, 5075, 784, 9883,642, 8252,883,1451,179, 632

17,849, 264

79, 765,926

22,319, 650

102,085, 576

294, 932

73, 499

368, 431

102, 454, 007

25, 313, 674

127, 767, 681

$7,426, 00412, 781, 52110, 739, 3799,880, 8278,417, 4436, 072,8903, 574, 5842,869, 7521, 236, 756

17, 484,490

80,483, 646

21, 520, 946

102,004,592

i 61,105

i 45, 361

1106,466

2 101,898,126

(3)

$407, 3961, 841, 4822, 774, 3213, 460, 3213, 808, 0253, 294, 6922, 319, 0372,135, 2071, 060,151

28, 534, 961

49, 635, 593

49, 635, 593

676, 270

676,270

50,311,863

* 4, 845, 481

$2, 911, 5122, 782.1353,071, 5153, 616. 4758, 061,1391, 689,175

335, 850108, 000

6,127, 700

28, 703, 501

28. 703, 501

3, 000, 000

3, 000,000

31, 703, 501

* 16,086, 771

$16, 438,15574, 597, 51337, 724, 77850,164, 98930, 208,20829, 724, 65720,913,11524, 033,4192, 602,981

84,151, 627

370, 559, 442

102, 227, 858

472, 787,300

801, 840

513, 460

1,315,300

474,102, 600

(3)

$102, 577

8,153835, 011

945, 741

945, 741

945, 741

(3)

1 Net book loss for year.2 Book profit less book loss.* Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

H

Q

o

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Page 329: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 192'2—Continued

MANUFACTURING—LUMBER AND WOOD PRODUCTS—Continued

LUMBER AND WOOD PRODUCTS: 74. FURNITURE, ALL CLASSES

Coto

Distribution Numberof returns

Net taxableincome (grossincome less

deductions asdenned in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dividendspaid during

the yeardistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent.10 and less than 20 per cent..20 and less than 30 per cent.30 and less than 40 per cent.40 and less than 50 per cent.50 and less than 60 per cent.60 and less than 70 per cent.70 and less than 80 per cent.80 and less than 90 per cent.90 per cent or more

$5, 247, 0513,959, 3653, 552, 4363, 063, 0803, 359, 2472,825, 5051,188,7721,844,595

198,4972, 9fi.r), 972

$5, 006, 6373,718, 4363,384, 9892, 746, 6083,162, 0222,726, 7501,060, 2491,791, 706

194, 0342,716,808

$372, 360511, 646826,333974, 615

1,430, 2121,471,317689,934

1,367, 930165,148

4, 318, 386

$1, 272, 2001,135, 0001,339,150452, 600686, 297600, 000245,00080,00042, 000

3, 250, 250

$9,904, 53213, 062,1409, 256, 3756, 280, 9438, 880,1496, 514, 0332, 521, 38111,059, 879

452, 4316,914, 004

Total _2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

343

195

28, 204, 520

6,500, 559

26, 508, 239

5,920,465

12,127, 881 9,102,497 74,845, 867

24, 564,022

Total (1 and 2)_. 538 34, 705, 079 32, 428, 704 12,127, 881 9,102,497 99,409, 889

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

5,444 4,919 12, 570 25,000 590, 932

Total (3 and 4). 5, 444 H919 12, 570 25,000 590, 932

Total returns showing schedules completely filled out...B. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

540 34, 710, 523

2, 201, 852

Grand total. 36, 912, 375

2 32,423, 785 12,140, 451

* 47,196

9,127,497

4 2, 465, 357

100, 000, 821

$59, 384

14, 732

96,372

170,488

170, 488

170,488

13

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Page 330: Statistics of Income 1922 - Internal Revenue Service

LUMBER AND WGO;> PRODUCTS: 75. CARRIAGE AND WAGON BODIES AND PARTS, ETC. 76. ALL OTHER LUMBER AND WOOD PRODUCTS

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent__20 and less than 30 per cent. .30 and less than 40 per cent40 and less than 50 per cent _60 and less than 60 per cent60 and less than 70 per cent _70 and less than 80 per cent80 and less than 90 per cent _. __90 per cent or more ._ _.

Total2. Corporations reporting both net taxable income and net

book profit, but not paying cash dividends

Total (land 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.

Total (3 and 4)

Total returns showing schedules completely filled outB . Ee turns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total -

19373937383723131488

345

294

639

3

2

5

644

171

815

$1,037,8603,132, 8172,029,9812,050, 5612, 514, 5632, 325, 5431,089, 269

349,117280, 243

2, 287, 909

17,097, 863

6,118,148

23,216,011

21, 470

7,188

$1,034, 3503,084, 2902,125, 3561,935,1202, 584,1042, 317, 871

987, 456303,127273,886

2,137,375

16, 782,935

5, 773, 295

22, 556, 230

1 8, 707

1 1 , 486

28, 658 110,193

23, 244, 669

4,012, 267

27, 256, 936

2 22, 546, 037

(3)

$67, 331443,088512, 760659, 376

1,175, 4671, 288,171

645, 606220,576224, 686

3,298, 503

8, 535, 564

8, 535, 564

15, 200

15,200

8, 550, 764

< 1,016,962

$7, 2002,713, 5001, 643, 700

485,0001,576,9001,211,500

300, 200

2, 555,800

10,493, 800

10,493,800

10, 493, 800

4 2, 086, 704

$1,922,4344,671,5114, 597,9665,889,6486,876, 6107,127, 2363,838,7041,323, 5481,007,9658,864,867

46,120, 489

31,468,320

$19, 608

24, 099

44,109

87,816

85,017

77,588,809 | 172,833

105,349

90, 267

195, 616

77, 784, 425

(3)

172,833

(3)

4 Net book loss for year.*Book profit less book loss.8Not ascertained due to inadequacy of data.*Total reported on returns incompletely filled out

IP

o

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Page 331: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—PAPER, PULP, AND PRODUCTS—Continued

PAPER, PULP, AND PRODUCTS: 77. ALL PAPER, PULP, PAPER PRODUCTS, ETC.

00to00

DistributionNumber

of returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock d:paid during

the year

ividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _ _10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent. _40 and less than 50 per cent50 and less than 60 per cent _60 and less than 70 per cent.70 and less than 80 per cent80 and less than 90 per centSO per cent or more

Total

2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss and not paying cash dividends

Total (3 and 4) _ ._

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total _ __

214653484835273228

104

175

617

619

130

749

$2,611,0174, 655, 2786, 299, 7788, 989, 619

12, 956, 0566, 532, 3663, 606,1775, 589, 6712,126,1226,299, 100

$2, 508, 5524, 245, 6716, 007,4768, 637, 546

11,894,2066, 698, 7353,827, 2225, 672, 5241, 900, 7225, 917, 352

$158, 913695,101

1, 531,2483,102,8915,207, 7853, 572,8632,388,4924,311,8031, 595, 4748, 525, 081

$1, 587, 0003,191,10011,302,9131, 896, 620475, 540

5, 047, 5001,368,8002, 030, 5003, 263, 4003, 624, 000

$7,163,46111,804, 43210,118, 54545, 342,86355, 003, 26617,451, 9769,496,336

26, 111, 7693, 926, 408

27, 828, 050

59, 605,184

6, 392,059

57,310, 006

6, 306, 511

31, 089, 651 33, 787, 373 214, 247,108

27,320, 255

66, 057, 243 63, 616, 517 31, 089, 651 33, 787, 373 241, 567, 361

23, 327

2,915

1 1, 9861 823

120, 000 15,122

3,497

26, 242 120, 000 18, 619

66, 083, 485

12, 720, 254

2 63, 613, 70i 31, 209, 651

* 1, 283, 913

33, 787, 373

* 1, 753, 023

241, 585, 980

78,803, 739

$55, 417

2,658

67,117

918,116

985, 233

985, 233

CO

9,042 M

oog

Page 332: Statistics of Income 1922 - Internal Revenue Service

MANUFACTURING—PRINTING AND PUBLISHING—Continued

PRINTING AND PUBLISHING: 78. GENERAL PRINTING AND PUBLISHING

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—lividends to net book profit—Per cent of cash div

Less than 10 per cent10 and less than 20 per cent..20 and less than 30 per cent..30 and less than 40 per cent..40 and less than 50 per cent.50 and less than 60 per cent.60 and less than 70 per cent.70 and less than 80 per cent.80 and less than 90 per cent.90 per cent or more

649fi1241291451011078384360

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

1,293

704

Total (1 and 2) .

$12, 394, 85311, 910,12918, G33, 97911,628,97410, 643, 2666, 741, 328

20, 953, 8776, 795, 4133, 581. 30315, 487, 322

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

118, 770, 444

17, 771,074

136. 541, 518

51, 222

142, 552

$11,139, 57512, 247, 91314, 948, 24110, 715, 9849,175, 7666,169, 018

18,110, 5445, 241. 3333, 040, 373

12, 465, 353

103, 254,100

16, 556, 337

$630, 6741, 851, 5393, 719, 6413, 836, 2144, 077, 7943, 423, 403

11,849.6033, 821, 4222, 583, 839

15, 848, 242

51, 642, 371

119,810,437

1 9, 813

1 IDC, 382

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total.

15

2,012

620

2, 632

193,774 I

136, 735, 292

25, 550, 458

1 206,195

162, 285, 750

2 119,604,242

51,642,371

96, 870

$3, 721, 3038, 032,4006, 404, 8822, 166, 9104,677, 1121, 479, 8622, 347, 9205, 744, 0752, 265, 0254, 926, 335

41, 765, 824

41, 765, 824

$42, 354, 04623, 919, 56445, 932, 01429, 946, 41520. 427, 98618 040, 03520, 542, 900

7, 560, 0897, 306, 657

32, 632, 092

$252, 369

248, 661, 798

55,042, 036

303, 703, 834 j

850, 704

265,102

90,870 1,115,806 |

51, 739, 241

4 9,189, 781

41, 765, 824

4 2, 944, 015

304, 819, 640 |

1 Net book loss for year.' Book profit less book loss.8 Not ascertained, due to inadequacy of data.* Total reported on returns incompletely filled out.

148, 100

34, 039363, 014

797, 522

776, 537

1,574,059

96,117

3,682

99, 799

1, 673, 858

P>5

oUl

c

s

CO

to

Page 333: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—PRINTING AND PUBLISHING—Continued

PRINTING AND PUBLISHING: 79. COMBINATIONS OF PAPER MANUFACTURING AND PRINTING, W H E N UNABLE TO ASCERTAIN TRUE NATURE OF BUSINESS

coo

Distribution

Net taxableincome (gross

Number j income lessof returns! deductions as

denned inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendspaid during

the year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent.10 and less than 20 per cent _>.20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent _50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more.

$655,874290, 017207, 728147, 310204,066

98, 120102, 718324,433

3,6001, 222,444

$622, 899292, 514240, 218140, 376196, 084100,04989,123

292, 2493,542

1, 228, 504

$43, 91539, 82459, 80352, 48788,12654, 87758, 719

223- 0683,' 150

1, 340, 578

$80, 000248, 20050, 000

200, 00016, 000

300, 000

$1, 546, 544628, 579381, 839408, 325774, 875112, 990370, 396726. 4372li 221

3, 261, 662

Tota l .2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

3,256,310

720, 680

3, 205, 558

716, 250

1, 964, 547 894, 200 8, 232, 868

3,160, 079

Total ( l a n d 2) . 117 3,976,990 3,921,808 j 1,964, 547 894, 200 11,392,947 I

8. Corporations reporting net taxable income, although book lossbut paying cash dividends

4. Corporations reporting net taxable income, although book lossand not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled out..B. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

118

24

Grand total. 142

2,843 i 308

2,843

3, 979, 833

421, 378

2 3, 921, 500

4, 401, 211

6,349

6,349

1, 964, 547

414, 667

894, 200

4 305, 964

11,399,296

(3)

$109,131

109,131

>

o

3oo

109,131

109,131

Page 334: Statistics of Income 1922 - Internal Revenue Service

PRINTING AND PUBLISHING: 80= SPECIAL PROCESSES AND TRIBUTARY INDUSTRIES, ETC.

A. Returns showing schedules completely filled out:£* 1. Corporations reporting both net taxable income and net book§ profit for the year and paying cash dividends—3 Per cent of cash dividends to net book profit—w Less than 10 per cent; 10 and less than 20 per cent . . _i 20 and less than 30 per cent . .

~J 30 and less than 40 per centH- 40 and less than 50 per cent _ __1 50 and less than 60 per cen t . . . . ._I 60 and less than 70 per cent . .! 70 and less than 80 per cent . .

tS 80 and less than 90 per cent _90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends _

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends . . . . . .

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends. . . _

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total . . .

11202327173629221765

267

138

405

1

1

406

90

496

$207, 9521,028,2581,115,4391, 658, 4031, 376, 5421,963, 646

980, 866716, 496497, 540

1,854, 076

11,399,213

2. 096, 317

$191,8001,056, 8171,432,6901, 652, 4181, 320, 8382, 291, 399

866, 672646, 649419, 572

1,968,821

$9,899163,706357, 651574,267582, 759

1, 301. 330563, 121478, 146354,204

?,. 535. 421

11 847 676 ' 7 Q9O RdA

1. 918. 794

13, 495, 535 13, 766, 470

$15, 230373. 200

1, 540, 000360,000632, 000229,925513,000

91. 500250, 000354,480

4, 359, 335

7. 920. 504 4 35Q. 335

$358,2853,862,3332,335,0116,089,0012,232,9419,849,9952,041, 4472,151,146

954,87210,179,470

40, 054, 501

9, 694, 681

4P 74Q 182

1I

2, 857 i 5, 832

2,857

13, 498, 392

1,181,491

1 5 832

2 13, 700, 638

(3)

14 679 883 i

7,920, 504

4 255, 206

4,359, 335

* 391, 558

49, 749, 182

(3)

$8, 043

4,2081,637

6,144

20, 032

59, 214

79, 246

9, 551

9 551

88, 797

i* Net book loss for year.* Book profit less book loss.* Not ascertained due to inadequacy of data.•Total reported on returns incompletely filled out.

1

CoCo

Page 335: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES—Continued

CHEMICALS AND ALLIED SUBSTANCES: 81. CHEMICALS PROPER, ACIDS AND OTHER COMPOUNDS, ETC.

?—ContinuedCOCOto

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent .50 and less than 60 per c^nt60 and less than 70 per cent. _.70 and less than 80 per cent80 and less than 90 per cent(J0 per cent or more

Total2. Corporations reporting both net taxable income and net

book profit but not paying cash dividends.

Total (1 and 2).. _ _

3. Corporations reporting net taxable, income although bookloss but paving cash dividends

4. Corporations reporting net taxable, income although bookloss and not paying cash dividends

Total (3 and 4 _.

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income __

Grand total.

Numberof returns

106

1232121716101044

149

78

227

1

1

228

39

267

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

$864,395933, 307

1, 710, 618897, 465

1, 218, 7866, 915,1852,362, 5401, 035,027

733,5114, 590. 046

21, 260, 880

2, 986, 823

24, 247, 703

3,032

3, 032

24, 250, 735

2, 769, 029

27, 019, 764

Net book profitfor year before

any adjust-ments are

made therein

$874,030941, 244

1, 783, 7461, 076, 5831, 157 1317, 284, 2622, 224, 6471,011,938

754, 5204, 581, 282

21, 689, 383

2, 863, 306

24, 552, 689

1 19, 453

1 19, 453

2 24, 533, 236

1

Cash dividendspaid during

the year

$33.430146, 073434,028380, 738508,724

4,119,3001,479,808

760, 896653,518

5,440, 759

13,957, 274

13, 957, 274

13, 957, 274

4 68,176

Stock dividendsdistributed

during the year

$1,139, 890

525 0002, 020, 271

200.000500,000

3,223,118

7, 608, 279

7, 608, 279

7,608, 279

< 3, 393, 541

Surplus andundivided

profits at clos 3of the year

$1,941,5451, 698, 5982, 362, 2515, 641, 0351 245,885

19, 537, 7065 637,8151, 906, 5541 828 3528,' 913, 917

50, 713,658

12, 747, 936

63, 461, 594

147, 678

147,678

63, 609, 272

Capital impair-ment deficit,at close of the

year

$10,291

52, 578

62, 869

9,852

72, 721

72, 721

w

O

oo

ftt

Page 336: Statistics of Income 1922 - Internal Revenue Service

CHEMICALS AND ALLIED SUBSTANCES: 82. PAINTS AND VARNISHES, ETC.

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year, and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent _.20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent .50 and less than 60 per cen t . .60 and less than 70 per cent . _70 and less than 80 per cent______80 and less than 90 per cent90 per cent or more . .

Total2. Corporations reporting both net taxable income and net

book profit but not paying cash dividends.,

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB . Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

1116182217131281

13

131

106

$1, 833, 2281,103, 9305,137, 4021, 790, 7621, 299, 419

364, 799744,497

1, 755, 27119,675

156, 771

14, 205, 754

4. 237. 091

$1, 773,0051, 088,1414, 759, 8621, 805,1121,211,370

333, 971629, 283

1, 729, 95518, 643

152, 384

$50, 253162. 276

1,10S, 142647, 561546,177181,452420, 513

1, 229, 38815. 015

378. 492

$775, 000414, 500

13, 500,000285, 000262, 500204, 082

13, 501, 726

4,180,945

237 18,442,845 \ 17,682,671

237

52

289

4, 739, 269

4, 739, 269

15, 441, 082

15.441 082

! i i

18, 442, 845

2, 339, 667

20, 782, 512

$4, 665,8001, 986, 2454, 055, 6226, 304, 4431, 591, 898

609,1821,066,7672, 206,415

26, 425854, 840

23, 367, 637

12, 822, 711

36, 190, 348

$20, 713

2, 468

32,181

9,896

42, 077

17, 682, 671

(3)

4, 739, 269

* 25, 422

15, 441, 082

* 1, 042, 943

36, 190, 348

(3)

42, 077

(3)

1

1 Net book loss for year.* Book profit less book loss.8 Not ascertained due to inadequacy of data.< Total reported on returns incompletely filled out.

U2

9C

Oc

COCO

Page 337: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES—Continued

CHEMICALS AND ALLIED SUBSTANCES: 83. OILS, VEGETABLE AND ANIMAL, ETC.

-—Continued CoCO

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before jCash dividends Stock di

any adjust-ments are

made therein

paid duringthe year

/videndsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent _20 and less than 30 per cent3£) and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent _70 and less than 80 rjer cent ._80 and less than 90 per cent ... .,-„.90 per cent or more. _

Total

2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss but paying cash dividends

4. Corporations reporting net taxable income, although beokloss and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total _

55

58

113

115

4

119

$170,91328,488

296, 5091,982, 239

389, 635766,179369, 652132, 077123. 557286,448

$151, 58737, 564

263,1951,965, 375

416,017817, 761338, 076loo, 253118.022259, 907

$9, 0987,300

64, 000709,476183, 900475, 204206, 500107, 000102. 290397, 985

$40, 000

'"I,"407,"558"

$231, 556329, 509602,833

5, 341, 5061,636,1192, 359, 899

912, 57286, 215128, 678647, 356

4, 545, 697

3, 283, 317

4, 503, 757

3,080, 209

2,262, 753 1, 447, 558 12, 276, 243

10, 692,136

7, 829,014 7, 583, 966 2, 262, 753 1,447, 558 22, 968, 879

• 53

:::::::: aQ

m$82,363 Q"7,"476 ^5,970 M

995,803 Q

O

135,088 |

230,89-12,429

5,369

i 9, 392

111,135

4,000 56,064

63, 635

7,798 1 20, 527

7, 836,812

2,329, 541

2 7, 563,439

10,166, 353

4,000 119,699

2,266, 753

* 128, 044

1,447, 558

* 436,300

23,088,078 230,891

Page 338: Statistics of Income 1922 - Internal Revenue Service

CHEMICALS AND ALLIED SUBSTANCES: 84. PETROLEUM AND MINERAL OIL REFINING AND PRODUCTS

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent _40 and lees than 50 per cent50 and less than 60 per cent66 and less than 70 per cent70 and less than SO per cent.SO and less than 90 per cent _90 per cent or more

Total ._2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends. _

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total.

$1,037,03015, 254, 86556.117, 73661,070, 791

1,397,6115, 279,1941, 580,1275, 830,939% 451,181

44,983, 650

$877, 56216,307, 23485, 602, 24566,975, 264

1, 509,99813, 846, 6001, 786, 7085,621,5833, 358> 682

80, 050, 565

$40,9632, 681, 531

21,200,14121,114, 436

568,9157, 680,1761,142,9574, 341, 3562,716,625

83, 704, 348

$756,000918, 565

157, 560, 000160,09S, 534

1,134, 0001, 204, 800

9,900,00062, 950

607, 240, 936

104 ! 195,003,124

49 5,745,756

153

193

200,'

8,659

8,659

200, 757, 539

39,168,914

239,926, 453

275,936,441 |

17,847,159 L.

145,191, 448

293,783,600 ! 145,191,448

1 18,820 i 35,050

1 18,820 ! 35,050

2 293, 764, 780 145, 226, 498

* 48,897,616

938, 870,785

•8,870, 785

31,900

31,900

938,902, 685

* 26, 797, 543

$761, 55242, 867,060

159, 608,88156, 257, 8724,062,882

52, 322, 710755,654

4, 730, 66411,651,998

359, 689,391

$105,191

692,708,664

50,879, 723

743,588,387

743,588,387 |

46, 713

"28," 76872,134

76,925

329,731

329,731 2

27,775 QG

S S357, 506

1 Net book loss for year.<l Book profit less book loss.1 Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out

COCO

Page 339: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES—Continued

CHEMICALS AND ALLIED SUBSTANCES: 85. SOAPS. 86. FERTILIZERS. 87. ALL OTHER CHEMICALS AND ALLIED SUBSTANCES

CO

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash divider is Stock dividendspaid during j distributed

the year during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent _40 nnci less than 50 per cent£0 and less than 60 per cent60 and less than 70 per cent70 and less than SO per cent_.80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2). _

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) _

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

275360554942403933127

525

81

606

617

231

$8, 778, 55512, 738, 5759, 634,8826,886, 3427, 795, 7454, 437, 51411,655,2049,130, 7581, 749, 290

14, 723, 332

$10, 067,34312, 356,1508, 517,8836, 411, 2647, 465,4964, 309, 33511,181,2917,919, 5761, 614, 269

24, 687, 591

$476, 2951,880, 2502,038, 6932, 220,1813,430,1432, 426, 6937,382, 9775, 685, 7741, 379, 340

37, 306, 823

$1,917, 9687,489, 3103,195, 698443, 500

7,842, 600491, 650

8, 340,994237, 620

1,848,1258,929, 674

$38, 640, 26823, 766, 28117, 947,17220, 054, 38220, 025, 04914, 413, 61331, 573, 44012, 522, 5852, 834,980

27, 627,890

87, 530,197

2, 921, 501

90, 451, 698

1, 094, 79G

137, 801

1, 232, 597

91, 684, 295

44, 022, 333

135, 706, 628

94, 530,198

2, 893, 230

97, 423, 428

i 163, 633

i 92, 848

1 256, 481

2 97,166, 947

64, 227,169 40, 737,139 209, 405, 660

3, 430,165

64, 227,169 40, 737,139 212, 835, 825

341, 742

341, 742

332, 804

290,234 !

623,038

64, 568, 911

* 8, 507, 615

40, 737,139

« 9, 452, 804

213, 458, 863

$45, 061163, 682

50, 074165,825228, 472

653,114

47, 500

700, 614

333, 274

110, 402

443, 676

1,1-14, 290

aO

ao

Page 340: Statistics of Income 1922 - Internal Revenue Service

MANUFACTURING—STONE, CLAY, AND GLASS PRODUCTS—Continued

STONE, CLAY, AND GLASS PRODUCTS: 88. CUT BUILDING STONE, CRUSHED STONE, ETC.

Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent..70 and less than 80 per cent80 and less Whan 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit, but not paying dividends

Total (1 and 2) .

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.._ _ _

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

15304135272222171573

297

235

532

4

2

6

538

169

707

$3,146, 8414,135, 6516, 636, 9557,869, 2706, 045, 4031,470,3981,968,1672, 060, 730361,418

2, 890, 253

36, 585, 086

8, 977, 342

45, 562, 428

23,140

10, 095

33, 235

45, 595,663

2, 664, 067

48, 259, 730

$2, 798, 0753, 885, 5696, 349,8537,131, 8775,412,6261, 785, 9991, 746. 7911,862, 819318, 834

2,464, 792

33, 757, 235

8,342,111

42, 099, 346

1 7, 602

i 8, 0941 15,696

2 42,083,650

$219, 477604, 272

1, 587, 8322, 407, 8032, 430, 390977,921

1,100, 6141, 414, 225

271, 0773, 239, 473

14, 253, 084

14, 253, 084

39, 438

39, 438

14, 292, 522

* 394,442

$1, 272,0001. 656, 6508, 059, 2005, 398, 630809, 50044,080

954, 6401, C85, 200

114, 90061, 760

19, 456, 560

19, 456, 560

19, 456, 5604 558,964

$3, 643,4217. 035, 861

17, 350, 60411, 758, 6898, 941,0994, 866,9463, 991, 2542, 246,015697,239

9, 478, 526

70, 009, 654

44,916,316

114,925,970

26, 695

267, 498

294.193

115,220,163

$32, 033503, 642

2.7.-J29, 986

20, 462

58S, S75

866, 531

1, 455, 406

1, 455, 406

1 Net book loss for year.2 Book profit less book loss.8 Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out.

COCo

Page 341: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for

MANUFACTURING—STONE CLAY, AND GLASS PRODUCTS—Continued

STONE, CLAY, AND GLASS PRODUCTS: 89. BRICK, TILE, TERRA COTTA, FIRE BRICK, ETC.

<—Continued COCO00

Distribution Numberof returns

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendspaid during

the year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per centSO and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent ,60 and less than 70 per cent ,70 and less than 80 per cent.. '_.80 and less than 90 per cent ,90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookioss, but paying cash dividends _

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total .

372

202

577

mo737

$2, 278, 4023, 439, 6814,360,6112, 566, 0253, 283, 7872, 622, 6243,946,9171, 381,885970, 880

3, 556, 870

$2,041,1293, 334, 5204,030,0802,400,1502,970, 2022,674, 3633, 595, 6191, 290, 360

852, 9443,018, 285

$150,764477, 698993, 330805,181

1,336,1701,471,0242,377, 401

958, 245743,492

4, 50-1, 566

$1, 204, 3002,085, 940

409, 215728,100

1,017,5251, 834, 000

600, 000453,800250, 000

1, 676,825

$4,056, 3556,137, 69814,069, 5196,031,8105,980, 9439, 330, 43310, 062,8403, 680,4512, 786, 504

19, 051, 226

28,407, 682

4,831, 998

26, 207, 652

4,398, 764

13,817, 871 10, 259, 705 81,187,779

20,830,394

33,239, 680 30, C06, 416 13,817, 871 10, 259, 705 102,018,173 j

7,136

14, 611

21, 747

33, 261,427

5, 602,117

38, 863, 544

11,017

» 5,153

1,500 17, 642

101,7621 6,170 1,500 |

2 30,600, 2 13,819,371

* 1,031,476

10, 259, 705

* 1,103, 762

119, 404

102,137, 577

$24,803

72520,40711,052

655

259,933 5

oo317,575

387,670

705,245

104,752

104,752

809, 997

Page 342: Statistics of Income 1922 - Internal Revenue Service

STONE, CLAY, AND GLASS PRODUCTS-—GLASS AND GLASS PRODUCTS: 90 GLASS MANUFACTURE, PLATE OR WINDOW GLASS, ETC. 91. COMBINATIONS OF STONE, CLAY, AND GLASSMANUFACTURE

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cert .10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent __ _40 and less than 50 per cent50 and less than 60 per cent60 dIKI less than 70 per cert70 and less than 80 per cent _80 and less than 90 per centSO per cent or more

Total

2. Corporations reporting both net taxable income and net bookprofit but not paying cash dividends

Total (1 and 2) _

S. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookless, and not paying cash dividends

Total (3 and 4) . . .

Total returns showing schedules completely filled outB- Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income _.

Grand total

46

2214145

1152

20

103

173

276

3

2

5

2S1

41

$4, 797, 493700, 004

3, 589, 633864,105

11,980,0321 622,4072, 473, 595

248,01792, 670

713, 645

27, 087, £01

4,122,349

31,210, 250

451, 725

79, 378

531,103

31,741,353

G, 263, 521

SS 004 874

$4, 786, 855656, 832

3, 379, 775780. 909

11,884,7861, 780, S232,43S, 047

221,25476, 221

631,684

20, 637,186

4,319,877

30, 957, 063

1 26,188

l 42, 468

1 68, 656

* 30, 888,407

(v

$86,062118, 235733, 735280, 217

5,358, 566923 125

1, 602, 266162, 72565, 718

833,927

10,164, 576

10,164, 576

383,840

383,846

10, 548, 422

4 334. 813

$1, 753,300

3, 815.000418, P00

18, 05020,000

300, 000382, 600

575, 000

7,282,850

7, 282, 850

7, 282,850

* 1, 584,650

$17,406,0772,667, 4386,859, 4101,648, 5S8

38, 847, 5726 381,3283, 596, 014

549, 83497, 318

3, 299,497

81, 353,076

20,884, 328

102, 237, 404

16,912

287, 505

304,417

102.541,821

(3)

$10. 154

22, 73072. 288

105,172

105,172

374. 264

374, 264

479,436

;

•Net book loss for yesr .2Book profit less book less.JNot ascertained due to inadequacy of data.'• Total reported on returns incompletely filled out.

3ao

CoCOCD

Page 343: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—METAL PRODUCTS—Continued .

METAL PRODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 92. SMELTING FROM THE ORE, CRUDE OR REFINED METAL PRODUCTION, ETC. 99. METALFURNITURE, ORNAMENTAL IRONWORK, SEWING MACHINES, ETC. 101. ALL OTHER METAL PRODUCTS.

CO

o

DistributionNumber

of returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendspaid during

the year

Stock dividendsdistributed

during the year

Surplus and ! Capital impair-undivided ment deficit,

profits at close ; at close of theof the year year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net

book profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent __.20 and less than 30 per cent. _ _30 and less than 40 per cent . . __40 and less than 50 per cen t . . . _50 and less than 60 per cent.60 and less than 70 per cent _.70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total - - .2, Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) .

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income.._

Grand total..

491011141128687635045

198

905

574

1,479

1, 494

356

1,850

$4, 700, 22615, 697, 50429, 935, 39923, 673, 80025, 263, 41020, 846,8396, 630, 2914, 316, 8683, 356, 10420,022, 818

$4, 504, 85015,494, 37734, 244, 58821, 962, 46525, 235, 66321, 352,4186\ 606,4234, 264, 6143,352, 31221,076, 000

$315, 08G2, 235,1767,842,0417,607,37111,732,01811, 550, 0134,389, 5043, 236,1892, 904, 627

29,821,085

$1, 598, 4727, 236, 9274,045, 94412,143, 96510, 581, 3332, 743, 2501,127, 2002, 207,0001,236,800

20, 220, 550

$13, 736,40536,194, 092117,616,45351,716,71086,962, 50082, 461, 28328,996,77913, 308, 51644, 206, 71672,962, 668

154,443,259

18, 020, 288

158,093, 710

17,770,907

81,633,110 63,141,441 548,162,122

83,871,339

172, 463, 547 175,864, 617 81, 633,110 63,141,441 632, 033, 461

314,034

343,907

i 253, 231

i 449,324

313,187 272, 500 1,329, 770

3,694,168

657, 941 1 702, 555 | 313,187 272,500 ! 5,023,938

173,121,488

16, 414,937

2 175,162, 062 j 81,946,297

< 4, 786,146

63,413,941 j

* 8, 052, 071

637, 057,399

19, 536, 425

$33, 866171, 082

19,22020,074

33, 58724, 297

332, 420

634, 546

634, 546

394,858

575, 603

970, 461

1, 605, 007

C

Page 344: Statistics of Income 1922 - Internal Revenue Service

M E T A L PRODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER M E T A L S : 93. GENERAL OR STOCK PRODUCTS OH FORMS M A D E IN FOUNDRIES OR ROLLING MILLS. ETC,

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year, and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cert __.30 and less than 40 per cei t40 and less than 50 per cert50 and less than 60 per cent __.60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent£0 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash d iv idends . .

Total (1 and 2 _

. Corporations reporting net taxable income, although bookloss but paying c ^ h dividends

4. C o l o r a t i o n s reporting net taxable income, although bookloss, and not paying cash dividends. _

Total (3 and 4) _. _

Total returns showing schedules completely filled o u t . . .B . Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total _

37555351405323172491

444

46

490

3

3

6

496

135

631

$4, 524, 4686,309,1128, 687, 927

21, 272,1154,895, 6339, 255,1014,005, 9735, 783, 0802,199, 678

25, 035, 424

91, 968, 511

1, 631, 343

93, 599, 854

21, 450

17, 841

39, 291

93, 639,145

8,143,438

101, 782, 583

$4,333,4845,912, 7218, 200, 476

18,808, 7504, 730, 674

10, 301, 7683, 724, 4215,907, 4002.164,498

51, 371,160

115, 455, 352

1,651,715

117,107,067

1 8,109

1 4, 454

1 12, 563

2117,094,504

(3)

$322, 283928,983

1,976, 7896, 596,4642,077,0745,979, 6522, 393,0854, 221,1751,817,760

70,051, 996

96, 365, 261

96, 355, 261

25, 362

25, 362

96, 390, 623

«1,328, 068

$213,8205,034, 3004, 028, 2685, 621, 9004,482, 830

22,899, 2561, 447, 0101,097, 500

16,7507,082,050

51, 923, 684

51,923,684

51, 923, 684

< 6,785, 412

$9,915,82013, 214, 67718,174, 77536,979, 20415, 237, 60330, 224,90713,133, 73955, 707, 0859.110,005

1, 423,976, 547

1, 625,674,362

1,137, 681

1, 626,812,043

94,646

120, 581

215, 227

1,627, 027, 270

(3)

$103, 332122, 72321,080

9,63127,600

65454, 743

570, 200

G09, 963

909, 963

19, 705

4,477

24,182

934,145

(3)

1 Net book loss for year.J Book profit less book loss.* Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

Ow

Oog

Page 345: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—METAL PRODUCTS—Continued

METAL PRODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 94. AGRICULTURAL MACHINERY, STEAM APPLIANCES, CONSTRUCTION MACHINERY, ETC.

CO

fcO

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent -20 and less than 30 per cent_30 and less than 40 per cent-_40 ;ind less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than SO per cent80 and less than 90 per cent _ .90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2) _ ,

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends,

4. Corporations reporting net taxable income, although bookloss, and aot paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total .-- _-

Numberof returns

15353640233119211060

295

232

527

2

1

3

530

67

597

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

$2,577,5536, 054,9567,228, 5798,840, 3519,891,1364,206,9824,026,320

888,657297, 205

2,078,006

46,089,745

10,346,968

56,436,713

41,974

82

42,056

56,478, 769

6,255,098

62,733, 867

Net book profitfor year before

any adjust-ments are

made therein

$2,720,4535,885,3866, 677,1908,964,6238, 568,7553,998,1353, 541,780

885,967284,535

2,117,312

43,644,136

9, 918, 633

53, 562, 7G9

18,695

i 4, 026

1 12,721

2 53, 550,048

(3)

Cash dividendspaid during

the year

$147,812823, 627

1, 654, 7813,039, 6023,644, 5972,154, 4732,395, 401

667, 649233,795

2, 538,253

17,299,990

17, 299, 990

18,000

18,000

17,317, 990

* 640, 769

Stock dividendsdistributed

during the year

$1,061,8502,042,4925, 297,4633,877,1778,064, 465

439,377950,000607,250196,000405, 000

22,941,074

22, 941, 074

120,000

120,000

23,061,074

* 886,891

-- - - - !

Surplus andundivided

profits at closeof the year

$20,813,19515,382,59418, 562,92416,611,02913, 007, 52619, 047,9535,457, 5173,246,138

701,71911, 571,188

124, 401, 783

49, 771, 8S3

174,173, 666

748, 207

20, 368

768, 575

174,942,241

(3)

Capital impair-ment deficit,at close of the

year

$41,727

6,92815,482

34,723

98, 860

354, 565

453,425

453,425

(3)

Page 346: Statistics of Income 1922 - Internal Revenue Service

METAL PRODUCTS OF IRON AND STEEL, OK IRON AND STEEL AND OTHER METALS: 95. METAL-WORKING AND PAPER-MAKING MACHINERY, I IEAV? ORDNANCE, ROLLING STOCK*SAFES, VAULTS, ETC.

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year arid paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cpr\t20 and less th?n 30 pr-30 and less than 49 pe40 and less than 50 peSO and less than 60 pe60 and less than 70 pe70 and less than 80 pei80 and less than 90 pe90 per cent or more. .

c cent- contr centr cent" centr cent- cent

Total2, Corporations reporting both net taxable income and net book

profit, but not paving cash dividends.._

Total (1 and 2)

3. Corporations reporting net ta^loss, but paying cash dividen

4. Corporations reporting net t aloss, and not paying cash div

Total (3 and 4)

cable income, although bookdstable income, although bookidends

Total returns showing schedules completely filled outB, Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Cx-ran l total

526

J lifis136

1039

158

126

284

3

2

5

289

33

322

$184, 6707,182, 6551,397,7156, 443, -5082,5X9,6055, 484, S871, 0&5, 6191,954, 807

14,912, 09712, 515,144

53 555 667

7,125, 595

60, 681, 262

176,726

10, 436

187,162

60, 868, 424

2, 945, 015

63, 813, 439

$180, 6456, 475, 3861, 368.1974, 830,5512,007,2765, 284, 4171, H51,-0301,986, 618

If, 387,88816, 869, 576

59 591 5-79

10, 420, 081

69, 811, 660

i 241, 596

i 31, 873

i 273, 469

2 69, 538,191

(3)

$12, 2421, 013, S02

3H, 1031, oi l , 210

S9t), »753, 9.12, 735

676, 6861, 4fl8, 330

16, -5§2, 96618, 707,098

44 159 247

44,159, 247

237,921

$153, 0003, 590, 3122, 058, 600

10, 400. 0003> 957, 4294, 959, 2501, 046, 500

20,000

5,O36,660

31. 215 091

31, 215,091

237,921 '

44, 397,168

* 749, 469

31,215,091

i 3, 202, 854

$357,79715, 841, 026

3, 303, 04210, 747, 0056, 058, 737

13, 925, 489i 895, 551

11,068,53260, 466> 99457, 522, 644

193,181, 837

80, 877, 751

274,059,588

550, 361

556, 580

1,106, 941

275,166, 529

0

$34, 968

39,9821, 125,178

1.2flO, 128

1, 200, 128

71,477

71,477

1^271,605

(3)

1 Net book loss for year.J Book profit less book loss.3 Not ascertained, due to inadequacy of data* Total reported on returns incompletely filled out.

Co

GO

Page 347: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—METAL PRODUCTS—Continued

METAL PRODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 96. GENERAL ELECTRIC MACHINERY, STATIONARY AND MARINO ENGINES, REFRIGERATINGMACHINERY, ETC.

Co

DistributionNumber

of returns

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net

book profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent -.10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent _50 and less than 60 per cent ._60 and less than 70 per cent70 and less than 80 per cent.80 and less than 90 per cent90 per cent or more

Net taxableincome (grossincome less

deductions asdenned in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dividendspaid during

the year

$1,937,413634,310411,729

2, 625,880422, 280441, 235

1,556,52619,187

197,873508, 835

$1,868,311625, 426428, 537

2, 668, 880389, 724434, 834

1, 344, 43018, 059

135, 367535, 749

distributedduring the year

$163,390 I95, 45998, 056

918, 190180, 490242, 297841,686

14, 081114,584858,304

$197,093388, 000

1, 660, 0004, 310, 040

191,270628, 310

Surplus andundivided

profits at closeof the year

$6, 556,1, 774,

600, 000

Total !2. Corporations reporting both net taxable income and net book I

profit but not paying cash dividends i

78

109 i

8,755,258! 8,449,317; 3,526,537

11,472,287 j 11,232,992 i_

7, 774, 713

5, 800,1,354,3, C29,3, 0H8,

55,528,

5, 975,

Capital impair-ment deficit,at close of the

year

I

28,153,922

62, 247, 472

Total (1 and 2) . 20,227,555 | 19, 682, 309 3,526,537 7,774,713 ; 90,401,394

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) L

Total returns showing schedules completely filled out IB. Returns showing schedules incompletely filled out—Data frag- |

mentary, excepting the item of net income.--

Grand total

187

19

206

20, 227, 555

2, 239, 607

22,467,162

19, 682,309 3, 526, 537

* 1, 480, 789

7, 774, 713

< 5,075,000

90,401,394

H>

• 5"$2,"614 tn

OUl

134, 57223,918

1,873

162, 977

7,509

170, 486

170, 486

Page 348: Statistics of Income 1922 - Internal Revenue Service

METAL PRODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 97. MOTOR VEHICLES AND SPARE PARTS

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent.30 and less than 40 pe40 and less than 50 pe;50 and less than 60 pe60 and less than 70 re70 and less than 80 pe80 and less than 90 pe:90 per cent or more.

cent.

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends 85

$1, 975, 53115, 480,1006, 484, 937

49,562,1372, 550, 8322, 025, 426

142, 654, 630' 268, 198

2, 072, 6201, 716, 150

224, 790, 561

26,721,014

$1,898,049 I14, 498. 2426,412,3C0

45, 387, 4662, 253,1071,922,728

126,389,828 |243,994 |

2,045,775 !1,850,428 i

$69,331 |2, 195, 600 I1,650,289 j16,399.643

997, 600 |1,079,501 j16,616,194 i.

184,769 j.1,784,062 !.2,981,783 i

$107, 54020, 325, 750

489, 48055, 606, 456

127, 604144, 865

5, 497, 160 i

$3,883,4359,472, 36614,368,02150,997,2813, 921, 4284,003, 795

384,166,071556,958

4, 389, 08810,867, 502

202,902,007 \ 43,967,775 j 82, L'98,855 j 486,625,945

24,302,967 i | ! 70,207,176

1 Net book loss for year.2 Book profit less book loss.8 Not ascertained, due to inadequacy of data.• Total reported on returns incompletely filled out.

$nfi,31333, 805

90,118

Total 0 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends .__

4. Corporations reporting net taxable income, although bookloss, and not paving cash dividends

Total (3 and 4 ) . .

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income. __

Grand total _ _

199

1

1

200

50

250

25),

251,

62,

313,

511, 575

3,243

3,243

514, 818

258, 724

773, 542

227,204,974 |

iiI

1 875 L_

" 875 ! . .

2 227,204,099 j

(3) !

43,967,775

43,967, 775

* 420, 091

82,298

82,298

< 1, 101

855

855

993

556,833

1,

1,

556,834,

121

503

503

624

90,118

90,118

H

O("Tj

5d

s

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Page 349: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—METAL PRODUCTS—Continued

METAL PEODUCTS OF IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 98. BOOT AND SHOE MACHINERY, TYPEWRITERS AND CALCULATING MACHINES, GAS ANDELECTRICAL FIXTURES, ETC.

Co

O5

Distribution

A. Returns showing schedules completely filled out:Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profits-

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total.2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends _

Total (1 and 2).

Numberof returns

115

Net taxableincome (grossincome less

deductions asdenned in

revenue act)

$3,817, 5357, 579, 3731,856, 3311, 062,1592,842, 7191,137, 3142,127, 5622, 819, 006

239, 2462, 776,108

26, 257, 353

4, 390,817

203 30, 648,170

|

Net book profitfor year before |Cash dividends Stock dividends)

any adjust- j paid during | distributedments are i the year j during the year

made therein I \

$3,673,0415,994,1181, 719, 3781,047,6842, 362, 8531,085,080 |1,934,2462,480.934 j

221, 136 j3,376,676 I

$244,1451,026.181

423, 468335, 491

1, 068. 259587, 8S4

1,317,1651, 798, 382

3, 875, 507

Surplus andundivided

profits at closeof the year

$276,9004,071, 3801, 457,050

168, 440767, 500

1,018, 550

$5, 539,17,436,

2,411,1, 653,7,553,5, 209,

10,346,11,618,

193,6,760,

23, 895,146 I 10, 872, 624

4,148,974 _ |

6,410,000 j

14,199, 820 | 68, 722, 481

.- 16,867,810

28,044,120 | 10,872,624 | (14,199, 820 ! 85, 590, 291

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.._ _.

Capital impair-ment deficit,at close of the

year

>

Oxn

$71,881

71,881oo

71,881

Total (3 and 4) _.

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income --.

Grand total „

203

42

245

30, 648,170

828,822

31, 476, 992

28,044.120 . 10,872, 624 i 14,199,8201 i

(3) | i 194, 453 | * 322,000

1! i

85,590,291 71,881

(3) ! (3)

1

i

Page 350: Statistics of Income 1922 - Internal Revenue Service

METAL PRODUCTS OR IRON AND STEEL, OR IRON AND STEEL AND OTHER METALS: 100. FIREARMS, HARDWARE, CUTLERY, HAND AND MACHINE TOOLS, GAUGES, ETC.

A. Returns showing schedules completely filled out:t* I. Corporations reporting both net taxable income and net book§, profit for the year and paying cash dividends—O Per cent of cash dividends to net book profit—w Less than 10 per cent

10 and less than 20 per cent20 and less than 30 per cent

^ 30 and less than 40 per cent-f» 40 and less than 50 per cent

60 and less than 60 per cent60 and less than 70 per cent _70 and less than 80 per cent

§3 80 and less than 90 per cent90 per cent or more- - -

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (land 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends _

4 Corporations reporting net taxable income, although bookloss, and not paying cash dividends . . . . _

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary excepting the item of net income

Grand total - - . . . . . . . . . . .

7171317181611106

32

147

62

209

3

3

212

39

251

$1, 343,0511, 545, 5355,564, 7032,429,0794,613, 8385,508, 0556, 689, 8851,981,101

308, 5191,761,050

31,744,816

2,235, 780

33,980, 596

34,886

34,886

34,015,482

1,761, 265

35,776, 747

$1, 351,9371, 533, 8476,035,0672,403,1894,419, 3265,401, 7495, 284, 9501,947, 379

286, 2821, 715, 744

30, 379, 470

2,147, 241

32, 526, 711

117,035

117,035

2 32, 509, 676

(3)

$363,607225, 769

1,487, 218903, 083

2,017, 5232,932,1653, 666, 7841, 426, 631

238, 9352,347, 930

15, 609, 645

15, 609, 645

25,850

25,850

15, 635,495

«186, 000

$343,8501,791,028

5o,"oo6"6,313, 7007, 542, 875

410, 51760, 000

166,66616, 611,970

16,611,970

16, 611,970

4 531,900

$2,453,3443, 237, 208

14,353,2696,101, 329

12, 508,9978,027,1086, 222, 3558, 707,9271,300,927

10, 974,390

73,886,854

8,308, 774

82,195,628

273,127

273,127

82, 468,755

(3)

$31,875

$204, 579215,168

4,935

7,161

463,718

146, 671

610, 389

610,389

(8)

1 Net book los? for year.2Book profit less book loss.• Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out.

55QUl

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Page 351: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—METAL PRODUCTS—Continued

METAL PBODUCTS, NOT IRON OR STEEL: 102. BASE METALS, SMELTING AND REFINING, ETC.

CO

OO

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent __ _ _ _ . . . .10 and less than 20 per cent20 and less than 30 per cent _ . . .30 and less than 40 per centT40 and less than 50 per cent . .60 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total3. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (land2)

8. Corporations reporting net taxable income, although bookloss, but paying cash dividends _ .

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total(3and4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total _

Numberof returns

161817218

16886

32

150

110

260

260

79

339

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

$4,946,5422,105,0132,645, 7235,654,3191,184,041

638,03311,281, 678

879,1921,020,0922,182,491

32, 537,124

3,165,266

35, 702, 390

35, 702, 390

1,931, 832

37, 634,222

Net book profitfor year before

any adjust-ments are

made therein

$4,631,8121,974,0732,404,5065,473,1521,131,131

657,9449,648, 628

807,9061,020,1402,397,643

30,146, 935

3,177,905

33,324, 840

33,324, 840

(3)

Cash dividendspaid during

the year

$330,011316,750630,941

1,977,357506,600360, 645

6,123,244584,124869,891

3,177, 789

14,877,352

14,877,352

14,877, 352

< 142, 663

Stock dividendsdistributed

during the year

$950,4001,409,500

500,0001,780,0003,586,700

150,000

1,990,2007,120,000

17,486,800

17, 486,800

17,486,800

* 1,758,653

Surplus andundivided

profits at closeof the year

$16,031,3841,820,546

10,042, 2136, 778, 5861,393, 7634,206,511

65,101, 502754, 681

3,482, 46115,342,021

124,953, 668

9,924,128

134, 877, 796

134, 877, 796

(8)

Capital impair-ment deficit,at close of the

year

$315.729

315, 729

315, 729

315, 729

(3)

pH

55

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Page 352: Statistics of Income 1922 - Internal Revenue Service

METAL PRODUCTS NOT IRON OR STEEL—ALL OTHER MANUFACTURING CONCERNS: 103. AIRPLANES, COMPLETE, OR PARTS. 105. ALL OTHER MANUFACTURING, ETC., MAINBUSINESS NOT PRECISELY DEFINED

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent ,20 and less than 30 per cent -30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent ,70 and less than 80 per cent80 and less than 90 per centCO per cent or more ,

Total ,3. Corporations reporting both net taxable income and net

book profit but not paying cash dividends

Total (1 and 2)

8. Corporations reporting net taxable income although book lossbut paying cash dividends ,

4. Corporations reporting net taxable income although bookloss and not paying cash dividends . .

Total (3 and 4) . . .

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

1221831742021881371169180

373

1,6

1,0

2,755

10

19

2,774

687

3,461

$16,294,45227,803, 24031,067, 56357,821, 72921, 821, 59246, 684, 61132,762,453

6,501,9156, 489, 849

40, 519,889

287, 767,293

39, 268,994

327,036, 287

332, 676

304,103

636, 779

327,673,066

29,739,951

357,413,017

$16,812,14929,067,69230,479,38950,845, 66620, 596,92438, 966,13130,781,4245,713,0356,221,14747, 537, 746

276,021,303

48, 220,497

324, 241,800

1224,963

1 448,589

1 673, 552= = = = = =

2 323, 568,248

$881,0394,296,7667,290,953

17,729,1449,449, 061

20,151, 65520,239, 210

4,189,0874,320,906

56,349, 491

144,897,312

144, 897,312

123,729

123, 729

145, 021, 041

< 1,982, 771

$4,049,92311,847,02516,753, 27021,659,7479, 775,118

14,486, 41574, 597, 5833,349, 6433,123,6933,924,055

163,566,472

163,566,472

6,400

6,400

163, 572,872

< 11,980, 252

$39,152,58973, 719,90578,080,413

134, 762,00868, 734,973

113, 520, 66234,004,30619, 593,16711,747,988

146,781,560

720,097,571

220,188,013

940,285, 584r ' • . ....' "

6,620,129

3,389,542

$4,410

489,388106,079391,458

991,335

2,169,669

3,161,004

501, 689

126,829

628, 518

3,789,522

1 Net book loss for year.1 Book profit less book loss.• Not ascertained due to inadequacy of data.*Total reported on returns incompletely filled out.

COH

Page 353: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

MANUFACTURING—METAL PRODUCTS—Continued

METAL PRODUCTS, NOT IRON OR STEEL: 104. PRECIOUS METALS, SMELTING, REFINING, ETC.

CO

O

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per centIt) and less than 20 per cent20 and less than 30 per cent . . . .30 and less than 40 per cent40 and less than 50 per cent.._50 and less than 60 per cent60 and less than 70 per cent _70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends.

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)._

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total.._

Numberof returns

212125

129734

28

94

86

180

2

2

182

48

230

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

$21,5321,160, 079

714,440278, 828

1, 770,808233,198732, 288136, 631196, 901742, 626

5, 987, 331

1,133, 707

7,121,038

10,028

10,028

7,131,066

2, 203, 205

9, 334, 271

Net book profitfor year before

any adjust-ments are

made therein

$21,5541,174,411

664,155272,954

1, 616, 639236, 325677,867136, 764149, 368586, 708

5, 536,835

1,085, 430

6, 622, 265

i 17,700

117, 700

2 6, 604, 565

(3)

Cash dividendspaid during

the year

$2, 088166, 309177, 59192, 289

699,918130, 270456, 83297, 400

131,317901, 937

2,855, 951

2,855,951

2,855, 951

«1, 288, 429

Stock dividendsdistributed

during the year

$27, 260920, 800

63, 700952, 250420, 000645, 000

35,000600, 000

3, 664, 010

3, 664,010

15,000

15,000

3,679,010

* 473, 300

Surplus andundivided

profits at closeof the year

$109,7114,836,1714,214,3341, 25S, 1366, 260, 210

803, 8491, 648, 6742, 590, 086

44, 6423, 6957 643

25,481,456

5,654, 586

31,116,042

31,116, 042

(3)

Capital impair-ment deficit,at close of the

year

$11, 385

376,46233,916

421, 763

421, 763

50,400

50,400

472,163

(3)

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Page 354: Statistics of Income 1922 - Internal Revenue Service

CONSTRUCTION

106. EXCAVATION AND CONSTRUCTION UNDER OR UPON THE GROUND (NOT BUILDINGS), ETC.

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent _SO and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent.60 and less than 70 per cent70 and less than 80 per cent _80 and less than 90 per cent..90 per cent or more

Total

2. Corporations reporting both net taxable income and net bookprofit but not paying cash dividends

Total (Iand2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends __.

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4 ) . .

Total returns showing schedules completely filled outB . Returns showing schedules incompletely filled out—Data frag-

mentarv, excepting the item of net income

Grand total.

69

151089477

32

107

158

265

8

6

14

279

155

434

$411,468911, 590

1, 635, 415551, 794573, 793350, 65458,445

188,164211, 458

1,181, 206

6,073,987

5, 532, 745

11,606, 732

63, 686

57,156

120,842

11,727,574

3, 683, 915

15,411,459

$412,137909,175

1,526, 400446,339510,146344,005

51, 502204,801189, 569845,946

5,440, 020

5,378, 028

10,818,048

116, 406

» 30, 871

M7,277

210, 770, 771

(3)

$23, 562129,197366,182152, 779218,440188, 07734,178

151, 700162, 230

1,358, 600

2, 784,945

2, 784, 945

79, 424

79, 424

2, 864, 369

* 1, 082, 109

$28, 000315, 000

81, 800220,000130, 00020, 000

50, 00037, 50033,907

916,207

916, 207

916, 207

41,126, 093

$412,4801, 205, 5012,675, 349

434,160478, 618734,38152,066

486,91264,045

1,681,166

8,224,678

13,650,276

21,874,954

292,977

352,310

645, 287

22, 520, 241

(3)

!

$31, 411

31,411

23,855

55, 266

88,248

88,248

143,514

(3)

1 Net book loss for year.2 Book profit less book loss.•Not ascertained, due to inadequacy of data.* Total reported on returns incompletely filled out

s

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Page 355: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—ContinuedCONSTRUCTION—Continued

107. JETTY, DAM, DRY DOCK, WHARF, BULKHEAD, ETC. 108. RAILROAD CONSTRUCTION, PURE OR COMBINED. 109. SHIPBUILDING, PURE OR COMBINED. 111. EQUIPPING ANDINSTALLING MACHINERY AND EQUIPMENT, AS ELEVATORS, CARRIER SYSTEMS, ETC. 112. WRECKING, RAZING, OR MOVING (NOT MARINE). 113. ALL OTHER CONSTRUCTIONAND CONTRACTORS, MAIN BUSINESS NOT PRECISELY DEFINED

CO

to

DistributionNumber

of returns

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendspaid during

the year

Stock dividend;distributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A* Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent.10 and less than 20 per cent20 and less than 30 per cent. . _30 and less than 40 per cent40 and less than 50 per oent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

4952505043353931113

$5,874, 2163, 703, 5054,153,0192, 359, 9771, 560,8961, 794,4991,131,0203,606,459652, 909

3,499, 728

$7,093,6423, 533,4704,136,4342, 508,1851,584, 3191, 721, 4951,030, 6823,563,833578, 750

3,696, 765

$339, 577451 421

1,056, 572879, 777717,868908, 227683,547

2,591,915489, 980

12,086, 697

$1,001,4831,045, 512259,000

1,122, 300393,104664,160103, 400960,0002,540

966, 959

$20,249,4675, 285, 28416, 317, 8335,140, 0322, 549, 7792,966, 5169, 907,1523,421,1691, 647, 205

22, 625, 975

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

496

678

28,336, 228

12, 515, 756

29,447, 575

11,794,244

20, 213, 581 6, 518, 458 90,110, 412

39, 568, 390

Total ( l and 2). 1,174 40, 851, 984 41, 241, 819 20, 213, 581 6, 518, 458 129,678,802

8. Corporations reporting net taxable income although book lossbut paying cash dividends

4. Corporations reporting net taxable income although book lossand not paying cash dividends

97, 785

81, 506

Total (3 and 4). 179,291

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

1,188

796

41, 031, 275

10, 447, 675

Grand total.. 51, 478, 950

11,761, 111

i 96, 273

417,045 2,000,000 3,255, 228

1,355,749

1 1,857,384 417,045 2,000,000 4, 610,977

2 39,384,435 20, 630, 626

* 1,109, 288

8, 518, 458

< 6, 325, 545

134, 289, 779

$6,8704,839

26,272600

12,6364,32707, 903

153,447

105,586

259,033

259,033

III

8g

Page 356: Statistics of Income 1922 - Internal Revenue Service

110. BUILDINGS AND STRUCTURES ABOVE GROUND, ETC.

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent. _ .10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total

2. Corporations reporting both net taxable income and net bookprofit but not paying cash dividends

Total (1 and 2)

8. Corporations reporting net taxable income, although bookloss, but paying cash dividends.

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends .

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total .« __ —»••» . -

21343740222718271278

316

421

737

6

4

10

747

387

1,134

$1,046, 3941,639, 8061,179, 3621,404, 591

928,817693,905706, 747

1,025, 543186, 330858,978

9,670, 473

5,066, 678

14, 737,151

51,891

24,626

76, 517

14,813, 668

3,304,174

18,117,842

$1, 005, 3091, 424, 3171,107, 5011, 327, 575

925,989675,839553,347931, 835173, 430674,102

8, 799, 244

4,842,870

13, 642,114

1 50,986

13,407

1 54,393

»13,587, 721

(3)

$41,882216,958291,815467,651406, 318370, 350377,137691,953146, 514

1,044, 566

4,055,144

4,055,144

57,492

57,492

4,112,636

* 202, 790

$82, 500514,160

1, 549, 600415, 600710, 667186, 002

1,100607, 500

295,000

4,362,129

4,362,129

9,200

9,200

4,371,329

* 1,316,136

$1,175, 6692,140 ?1 ?,3, 717, 7622, 788,9882,671,6392,006,1551,741, 5161, 558,034

151,1772,152,988

20,104,140

14,146,072

34,250,212

119,945

186,205

306,150

34, 556,362

(3)

$4, 735

4,735

60,696

65,431

64,031

64,031

129,462

»Net book loss for year.* Book profit less book loss.* Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled oat.

IoCO

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Page 357: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—ContinuedTRANSPORTATION AND OTHER PUBLIC UTILITIES

RAIL TRANSPORTATION: 114. STEAM RAILROADS

CO

tf

Distribution Numberof returns

Net taxableincome (grossincome less

deductions asdenned in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dividendspaid during distributed

the year during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent _20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cen t . . .60 and less than 70 per cent70 and less than 80 per cent.__ _80 and less than 90 per cent90 per cent or more

Total.2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total-

169

175

82

257

$5,220,3587,191, 5743,334,7681, 799, 632

24,849,39714,137, 50233,902,19117,433, 7556, 576,915

51, 784, 549

$5,403,9696,441,4263,529,1571,328,004

27,151,69935,454,28432,376,24616,361, 7066,889, 007

111, 261, 896

$49,4671,039, 940

932, 531509, 273

11,540, 78419,339, 51620,009,98811,976, 2445,775,560

125, 004,421

$3,400,000

29, 500

$22,204, 63623, 693, 71413, 604,0954,210, 014

133,864,031177, 218, 577209, 510, 50186, 768, 06762,230,75768, 083,753

166,230,641

28,830, 614

246,197,394

26,309, 732

196,177,724 3,429, 500 801,388,145

153,268, 740

195,061, 255 272, 507,126 196,177, 724 3,429,500 954, 656,885

2,658

1,943,962

»3,522

i 2,126,366

7,450 78,213

24,959, 261

1,946, 620 , 129,888

197,007,875

58,066, 001

s 270,377,238

7,450

196,185,174

< 3, 251, 699

25,037,474

3,429, 500 ; 979, 694, 359

255,073, 87<

$372,482

373, 615

3,054,581

3,428,196

817,921

817,921

4,246,117

3(72

O

m1,133 M

ooK

Page 358: Statistics of Income 1922 - Internal Revenue Service

RAIL TRANSPORTATION: 115. ELECTRIC RAILROADS

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent. .40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent _80 and less than 90 per cent90 per cent or more

Total

2. Corporations reporting both net taxable income and net bookprofit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends..

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income „

Grand total

41

23399

31

62

38

100

4

4

104

34

138

$1,569,44736,430

430, 2303,022,0832,411, 7942, 539, 641

944,5374, 518,757

15, 472, 919

3, 256,071

$3, 266, 89835, 370

358,1363,419,1842,140,0832,534, 555

899,1894,865,154

17,518,589

4, 300, 240

18,728,990 i 21 818 809

76,015

76,015

18, 805,005

6, 765,135

25, 570,140

* 63,108

1 63,108

J 21, 755, 701

(3)

$384,7859,758

152, 5001,810,4581,444,3001,901,319

752, 3605,449, 285

11,904,765

11, 904, 765

11,904, 765

« 646,491

$608,483

608,483

608,483

608,483

< 14,000

$2,245,73829,793

821, 5432,483,2043,449,1982,140,3533,929,318

12,518,341

27,617,488

14,982, 396

42, 599,884

705, 111

705, 111

43,304,995

(3)

$3,926, 554148,477388,974

4,464,005

125,086

4, 589,091

4, 589,091

(3)

1 Net book loss for year.* Book profit less book loss.* Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

IIQ

8B

Co

Cnt

Page 359: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

TRANSPORTATION AND OTHER PUBLIC UTILITIES—Continued

RAIL TRANSPORTATION: 116. ALL OTHER RAILROAD, ETC., MAIN BUSINESS NOT PRECISELY DEFINED

CO

DistributionNumber

of returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before Cash dividends Stock dividends

any adjust- paid during distributedments are the year during the year

made therein

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

. Returns showing schedules completely filled ou t :1. Corporat ions report ing both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash d iv idends to ne t book profit—

Less t h a n 10 per cent _. _10 and less t h a n 20 per cent20 and less t h a n 30 per c e n t .30 and less t han 40 per cent40 and less t h a n 50 per c e n t . .50 and less t h a n 60 per cent60 ayd less t h a n 70 per cent70 and less t h a n 80 per cent80 and less t h a n 90 per cent90 per cent or more

$952,021 $860,770 $1,030 $1,195,381

213, 549302, 358

4,553, 25119,263

205,035266, 215

4,097,91418,847

57,60084,389

1,743, 68010,213

$1,950, 0006,000, 000

440, 759250, 582

7,779, 76880, 705

46

124

91, 9441,903,187

31, 855, 237

93, 8522,160, 221

29,726, 210

73, 3861,802, 520

29, 599, 972

408,0113, 673, 827

56,178,672

Total _2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

146

27

39,890, 810

1,133, 656

37,429,064

1,215, 533

33,372,790 7,950, 000

Total (1 and 2). 173 41,024, 466 38, 644, 597 33, 372, 790 7,950,000

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.

923, 654

4,358

1806,418

1 6,067

1,588,141

Tota l (3 and 4 ) . 928,012 1 812,485 1, 588,141

Tota l r e tu rns showing schedules complete ly filled outB . R e t u r n s showing schedules incompletely filled ou t—Data frag-

men ta ry , excepting the i t em of net income

176

80

41, 952, 478

11, 604, 425

»37,832.112 34,960, 931

* 7, 029, 274

7,950. 000

Grand totaL. 256 53, 556, 903

70,007,705

10,094,553

80,102,258

32,895,728

32,895, 728

112,997, 986

$19,756

166.055923,227

1,109,038

688,107

1,797,145

1,613,075

3,247

1,616,322

3,413,467

IU2

Page 360: Statistics of Income 1922 - Internal Revenue Service

WATER TRANSPORTATION: 117. OCEAN LINES, TRANSOCEANIC AND COASTAL. 118. LAKE, SOUND, BAY, AND RIVER LINES. 120. ALL OTHER WATER TRANSPORTATION, MAINBUSINESS NOT PRECISELY DEFINED, ETC.

A. Keturns showing schedules completely filled out:1. CorporptioMs reporting both net taxable income and net

book pro.it for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent, __20 and less than 30 per cent _30 and less than 40 per cent _40 and less than 50 per cent__ _50 and less than 60 per cent- _60 and less than 70 per cent _70 and less than 80 per cent__ ._80 and less than 90 per cent90 per cent or more

Total _ __2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends.

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends .

Total (3 and 1)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

56

1818152820171394

234

147

381

5

6

11

392

148

540

$1,681, 600699, 516755, 449

2, 849, 6192,323,1784,815, 3892,415, 0631, 258, 0071, 580,0215, 232,359

23,610, 201

3, 291,005

26, 901, 206

2,637, 713

232, 415

2, 870,128

29,771,334

2, 039, 969

31,811,303

$1, 501, 671672, 698

1, 007, 3992, 533, 2622, 073,4603,300, 9442,493, 9341,768,1931,335, 5315,107,841

21, 794, 933

3, 209, 770

25, 004, 703

13,330, 891

i163, 255

1 3, 494, 140

3 21, 510, 557

(')

$77, 26198, 050

258, 420912, 774930, 592

1,822, 6051,644, 6841,299,0111,111,0368,472,495

16, 626, 928

16, 626, 928

2,360, 719

2, 360, 719

18,987, 647

< 367, 754

$111, 000

1, 393, 00020, 000

157, 0009,116, 575

49,100

1, 745, 000

12, 591, 675

12, 591, 675

12, 591, 675

«316, 000

$3, 688,9933,015, 5081,961, 3345,340,4204,181, 3707,801,1254, 655, 7336, 740,174

11,835, 93614,463, 924

63,684,517

14, 828,853

78, 513, 370

249, 288

127, 236

376, 524

78, 889,894

(3)

$38, 299

263,16934,976

3,005347, 384

686,833

988,208

1, 675,041

735,785

25,331

701,116

2,436,157

(3)

W A T E R TRANSPORTATION: 119. M A R I N E SALVAGE AND W R E C K I N G

Returns showing schedules incompletely filled out—Data frag-mentary, excepting the item of net income

Grand total . . . .

1

1

$8. 202

8,202

1 Net book loss for year.2 Book profit less book loss.8 Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out.

o

g

oo

Page 361: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

TRANSPORTATION AND OTHER PUBLIC UTILITIES—Continued

LOCAL TRANSPORTATION, CARTAGE, AND STORAGE: 121. CARTAGE AND STORAGE OR WAREHOUSE AND PACKING FOR TRANSPORTATION

CO

00

Distribution Numberof returns

revenue act) made therein

Cash dividendspaid during

the year

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year, and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent . . . _ _10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent ._60 and less than 70 per cent _70 and less than 80 per cent80 and less than 90 per cent90 per cent or more _

Totalt . Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends __ _._

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item oi net income

Grand total _

122122222734242833144

367

326

693

701

9S7

$193, 668636,905639, 637

1,356,951722, 491825, 469434,125

1,070, 394619, 053

2,810,802

9, 309, 495

4, 756, 205

$196,034660,848

1,481,1731,292,423644, 644781, 573412,298

1,142, 741573, 770

2,497,795

$11,534104,103351, 689478, 609287,779432, 555271, 047867, 824489, 515

4,261, 683

$70,92520,000

1,303, 500134, 530186,900287, 6802,75062,600

300,000625, 000

$464, 2621,590, 4261,131,1702,194,0222,820,9941, 828,3711,069, 5223,859,9501,234, 9434,144, 345

9, 683,299

4,419, 626

7, 556, 338 2, 993, 885 20, 338, 005

13,825,869

14, 065, 700

36, 801

45,499

14, 111, 199

2, 363, 999

14,102,925=

i 2, 961

* 52, 380

7, 556, 338 2,993, 885

5,012

34,163,874

32,726

227,150

Zfl

:::::::: I:::::::: I

Q$671 _2,091 215,166 ^

734,621 M

752.549 O

122.550 g

875,099 H

155, 341 5, 012 259, 8762 14, 047, 584 7, 561, 350

4 315, 885

2,993,885

* 731, 692

34,423, 750

16,475,198 !

875,099

Page 362: Statistics of Income 1922 - Internal Revenue Service

LOCAL TRANSPORTATION, CARTAGE, AND STORAGE: 122. CAB, LIVERY, JITNEY BUS COMPANIES, AND AUTOMOBILE GARAGES

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent . . .30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total .._ _ _ . . . .2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends __

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends _

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income.

Grand total

475557443

21

65

104

169

169

170

339

$270, 919472,848107,174447, 492

1,332, 754100, 63731,793

2,098,410468, 567172,423

5, 503, 017

1,102,309

6, 605, 326

6, 605, 326

882,163

7,487,489

$225, 322400,725

90, 614325, 209

1,178, 90999, 73831, 588

1,106, 216369, 643157,831

3, 985, 795

1,037,965

5, 023, 760

5,023, 760

(3)

$19,00656, 90120,183

112, 477485, 317

52, 39720, 558

847, 441297,170228,324

2,139, 774

2,139, 774

2,139, 774

* 148, 732

$81,180

14,000

10,600

49,10114,000

168,881

168, 881

168,881

< 82,804

$214,939365, 378121,001924, 383

3,078,894147,49063,767

1,470,704194, 215287,936

6,868,707

2,262,409

9,131,116

9,131,116

(3)

$235

I,"§74

20,626

22,235

5,601

27,836

27,836

(8)

>Net book loss for year.JBook profit less book loss.•Not ascertained, due to inadequacy of data.*Total reported on returns incompletely filled out.

CO

CO

Page 363: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

TRANSPORTATION AND OTHER PUBLIC UTILITIES—Continued

LOCAL TRANSPORTATION, CARTAGE, AND STORAGE: 123. SPECIAL FOOD STORAGE AND PACKERS FOR TRANSPORTATION, ETC.

CO

o

Distribution

A. Returns showing schedules completely filled out:t, Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per c^nt50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total3. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2) . . . . . . .

I. Corporations reporting net taxable income, although bookloss, but paying cash dividends ._

4. Corporations reporting net taxable income, although bookloss, but not paying cash dividends . . . . . . -

Total (3 and 4)

Total returns showing schedules completely filled out

B. Returns showing schedules incompletely filled out—Data frag-mentary, excepting the item of net income

Grand total . . . . . _ . . . . . .

Numberof returns

39668

1885

40

103

39

142

2

2

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

$226,587786,529155,992589, 709239,976

2,238,045338,310984,854

3,032,114

8,592,116

386, 527

8,978, 643

3,235

3,235

144 8,981, 878

65

209

3,519,352

12,501, 230

Net book profitfor year before

any adjust-ments are

made therein

$226,103700,271130, 593562,345199, 041

2,068, 686295, 858883, 637

2, 718,437

7,784,971

394, 794

8,179, 765

1 23, 687

»23,687

2 8,156,078

<•>

Cash dividendspaid during

the year

$38,664187,66244,837

255,838112, 352

1,393, 583227, 328731, 454

3, 759, 793

6,751,511

6,751,511

6,751,511

* 218,743

Stock dividendsdistributed

during the year

$152,000

70, 000

40,100250, 000

512,100

512,100

512,100

* 57,143

undivided

$593,6363,835,950

577, 2423,402, 637

438, 0083,127, 096

405,1981,428, 4638,193, 621

22,001,851

4,225,729

26, 227, 580

28,702

28, 702

26, 256,282

Capital impair-ment deficit,at close of the

year

$18,127

4,921

20, 712109,365

153,125

2,343

155,468

155,468

<•>

III8

Page 364: Statistics of Income 1922 - Internal Revenue Service

LOCAL TRANSPORTATION, CARTAGE, AND STORAGE: 124. ALL OTHER LOCAL TRANSPORTATION, MAIN BUSINESS NOT PRECISELY DEFINED

A. Keturns showing schedules completely filled out:L Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

10 and less than 20 per cent20 and less than 30 per cent . .30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent

Total% Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2) . . . . .

3. Corporations reporting net taxable Income, although book

4. Corporations reporting net taxable income, although book

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income .

Grand total . .

2333

11443

20

53

23

76

76

29

105

$32,4576,108, 210

314, 625418, 096432, 224

34,62463, 84140,369

243, 097

7,687, 543

207,888

7,895,431

7,895,431

372,136

8,267, 567

$37, 7487, 662, 242

266, 070394,754401, 270104,353

67,91540, 606

234, 234

9,209,192

188, 686

9, 397, 878

9, 397, 878

(3)

$7, 2002,167, 456

102, 550179, 872227,154

64,80749, 70034, 596

351,250

3,184, 585

3,184, 585

3,184,585

«11,966

$325,000

7,44725,000

357,447

357, 447

357, 447

410,000

$81,4165,936, 885

34, 564866, 651

1,302, 371386,631313, 850

40,611424,103 $43.435

9,387,082

417, 521

9,804, 603

9, 804,603

(3)

43,435

43,435

43,435

(3)

i Net book loss for year.• Book profit less book loss.• Not ascertained due to inadequacy of data.• Total reported on returns incompletely filled out.

03

Page 365: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

TRANSPORTATION AND OTHER PUBLIC UTILITIES—Continued

OTHER PUBLIC UTILITIES: 125. ELECTRIC LIGHT AND POWER COMPANIES

Co

to

Distribution Numberof returns

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock drpaid during

the year

ividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Beturns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent _40 and less than 50 per cent50 and less than 60 per cent ,60 and less than 70 per cent .70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total

2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends.. .

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income.-

Grand total

1333333646282334117

371

163

534

537

222

759

$268, 6621,015,3192, 780, 6403,328, 4685,149,0659,194,76312,001, 0454, 405, 7973, 571,31515,2fi2; 329

$234,8891,327,0592,464, 7372,808, 5975.062,9449,911,7398.805.9455,973,8643,137, 47813,950,130

$18,969168,993560,919

1,020,9342, 273,4125,743,0095,729,4264,230,0712, 748,08921,050,321

$45,00080,819

1,338, 734234,400

3,172,988

13, 6912, 775, 240

$746,0842,801,0792,311,47911,065,2126,183,08520,373, 76122,877, 8744,478,1884,859, 35710,960,369

56,977,403 53, 677,382

3,485,162

43, 544,143 7,660,872 86,657,088

11,787, 251

60,867,811 I 57,162,544 43, 544,143 7, 660,872

41,947

518

42,465

60, 910, 276

17,475, 546

78, 385, 822

i 3,152

1404

25,217

1 3, 556 25, 217

2 57,158, 988 43, 569, 360

«7,739,139

7, 660, 872i 9, 030, 351

18, 444, 339

13,276

131

13, 407

98, 457, 746

$149,212831,630

1,5247,357

3,953,416

283,617

4,237,033

33,606

33,606

4,270,639

1-3

OU2

~2,~963~693 M

33

8K

Page 366: Statistics of Income 1922 - Internal Revenue Service

OTHER PUBLIC UTILITIES: 126. GAS COMPANIES

A Returns showing schedules completely filled out:"-1 1. Corporations reporting both net taxable income and net book§ profit for the year and paying cash dividends—O Per cent of cash dividends to net book profit—**•& Less than 30 per cent

° 10 and less than 20 per cent20 and less than 30 per cent

g 30 and less than 40 per cent-H- 40 and less than 50 per cent

50 and less than 60 per cent. .60 and less than 70 per cent70 and less than 80 per cent

J2 80 and less than 90 per cent— -90 per cent or more

Total _ . .Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2) . . .

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends _

4. Corporations reporting net taxable income, although bookloss, and not paving cash dividends

Total (3 and 4) „ . . _

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

638

10151716281348

164

78

242

1

1

243

71

314

$1,347,06553,056

2, 886, 8541,288,450

840, 2022,283, 9872, 512, 5544, 214, 2671,177, 5167, 973, 379

24, 577, 330

2,417, 240

26, 994, 570

3,875

3,875

26, 998, 445

1, 334, 586

28 333 031

$1,699, 58147, 587

4,485,181954, 397965,460

6,981, 4202, 265, 5164,382,4991, 261, 4323,874,903

26,917,976

2, 232, 082

29,150, 058

2 29,150, 058

(3)

$108,3057,181

1,165, 848348, 794408,452

3, 767, 5S91,478,0683,266, 5681,062, 9734,327,843

15,941, 601

15,941, 601

20, 000

20, 000

15, 961, 601

4 355, 586

$15, 60012,000

150,000372, 456

102, 240

652, 296

652, 296

652, 296

< 1, 228, 441

$4,184,054277 ?.m

2,254, 3422,000,9713,454,946

37, 791, 5167,631, 6509, 647,2868, 625, 650

17, 778,956

93, 646, 581

7,933,550

101, 580,131

101, 580,131

(3)

$1,411,305

15,816

23,90453,450

96,298

1,600, 773

445,777

2,046, 550

53,745

53,745

2,100,295

(3)

1 Net book loss for year.«Book profit less book loss.•Not ascertained, due to inadequacy of data.* Total reported on returns incompletely filled out.

o

§M

8g

CO

CO

Page 367: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

TRANSPORTATION AND OTHER PUBLIC UTILITIES-Continued

OTHER PUBLIC UTILITIES: 127. TELEPHONE AND TELEGRAPH COMPANIES

09

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dipaid during

the year

Ividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent .80 and less than 90 per cent90 per cent or more

Total _3. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total ( land 2).

f. Corporations reporting net taxable income, although bookloss, but paying cash dividends _

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely rilled out—Data fragmen-

tary, excepting the item of net income

Grand total.

4949485146

113

$5,74231, 317

322,170311, 082731,144

1,172, 75215, 615,1292,139, 252

85,124, 27310, 440,754

$5,41231,978

253, 761291, 236624, 212

1,128, 79313,011,6611,976, 210

138,241,1249,816,013

$3345,418

64, 701102, 670282,339631, 588

8,166,4241, 513, 398

111, 122, 69311.654. 608

$262,000

88, 20717, 500

350,000

$18, 552214, 773

1, 048, 4341,333, 287

6,700111,035

1, 726, 3272,115,130

50,900,0202,161, 591

208,113,1835,075, 590

411

113

115,893,615

1,696,147

165,380,400

1,979,369

133,544,173 835, 442 272,706,887

129,724,308

524 117, 589, 762 167,359, 769 133,544,173 835,442 402,431,195

3,884 11,535 2,307 13,549

525

208

117, 593, 646

7,158,763

2,307 13, 549

133,546,480

* 497,647

835,442

* 191,708

402,444, 744

00733 124, 752,409

$128,879

"~~21~899

30,4413,2995,261

401,755

591,534

56,291

647,825

647,825

Page 368: Statistics of Income 1922 - Internal Revenue Service

OTHER PUBLIC UTILITIES: 128. WATERWORKS

JL. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent..20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent. _70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends .

Total (Iand2)

8. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB . Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

24

108

193231352891

260

107

367

2

4

6

373

136

509

$272, 65030,332

485,139409, 998239, 675715, 582751,941

2,849,2271,068, 6972,874, 330

9, 697, 571

1,604,153

11, 301, 724

15, 586

20, 282

35, 868

11,337,592

1,125, 569

12,463,161

$242,70830, 620

422, 615342, 579216, 900663, 941661, 664

3,046,9461,050,8182, 725, 621

9,404, 412

1,493, 797

10, 898, 209

i 24,321

i 25, 282

U0,872,927

(8)

$22, 5585,258

103, 636117, 546104,147376, 273419, 257

2,314, 920872, 916

3,422, 319

7, 758, 830

7, 758,830

7,600

7,600

7,766,430

< 383, 335

$75,146300, 000

588,000

80,3001,043,446

1,043,446

1,043,446

< 1,005,530

$2,595,824202, 534

1,948, 519840, 609731,826

2,495, 0602, 2f>9, 583

19, 738, 7443,811, 504

13,951,397

48, 575, 600

10,072, 891

58,648,491

41,400

667, 222

708, 622

59,357,113

$549,109

549,109

80,746

629,855

57,499

57,499

687,354

1 Net book loss for year.«Book profit less book loss1 Not ascertained due to inadequacy of data.'Total reported on returns incompletely filled out.

CO

Page 369: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

TRANSPORTATION AND OTHER PUBLIC UTILITIES—Continued

OTHER PUBLIC UTILITIES: 129. MUTUAL PUBLIC UTILITY COMPANIES NOT ORGANIZED FOR PROFIT

Co

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

70 and less than 80 per cent

2. Corporations reporting both net taxable income and net bookprofit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss but paying cash dividends

4. Corporations reporting net taxable income, although book

Total (3 and 4) . .

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total .

Numberof returns

2

2

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

$8,183

8,183

2 8., 183

11,958

9 | 20,141

Net book profitfor year before

any adjust-ments are

made therein

$8,001

8,001

8,001

(3)

Cash dividendspaid during

the year

$6,260

6,260

6,260

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

$13,492

13,492

13,492

(3)

Capital impair-ment deficit,at close of the

year

CO

Page 370: Statistics of Income 1922 - Internal Revenue Service

OTHER PUBLIC UTILITIES: 130. ALL OTHER PUBLIC UTILITIES, ETC.

A. Keturns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _. _.10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent _60 and less than 70 per cent _ - .70 and less than 80 ner cent.80 and less than 90 per cent90 per cent or more

Total . . .2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2)t

3. Corporations reporting net taxr.ble income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total _

5141514212835352382

272

142

414

4

7

$451, 509253, 823

25, 539, 8678,177,0122,785, 632

37, 552, 40119, 012,18310, 363, 7927, 728, 511

23, 017,128

134,881, 858

9, 360, 869

144, 242, 727

343, 339

438. 492

11 781, 831

425 | 145,024,558

195 | 74, 885, 067

620 219, 909, 625

$300, 365246, 918

23, 586, 6038, 900, 9902, 523, 628

42, 387, 43821, 459,10711,571,38810. 216, 83218, 713, 608

139, 906, 875

8, 656, 236

148,563,111

i 165,380

i 179, 726

1 345,106

2 148, 218,005

(3)

$1, 30435, *>M

6, 035, 9653, 293, 4101,168, 412

24,174, 92014, 048, 5538, 784,4268. 759,175

30,866,191

97,167, 595

97,167, 595

288,145

288,145

97,455, 740

115, 775, 790

$1, 565, 000632, 500

53, 700

1,182, 536129,128

100, 000

3, 662, 864

3, 662,864

3, 662,864

< 5, 703, 238

$466, 966735, 867

63,344,17317, 651,3139, 598, 032

85, 444,32732, 500, 67322, 629,33528,469,14737,815, 579

298, 655,412

9, 360,869

308,016,281

1,396,175

8,630, 356

10,026,531

318,042,812

(3)

$61, 82429,330

22,904

8,197, 617

8,311,67

8,311, 675

428, 631

428, 631

8,740,306

(s)

1 Net book loss for year.s Book profit less book loss.* Not ascertained, due to inadequacy of data.* Total reported on returns incompletely filled out,

CO

Page 371: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

TEADE

131. WHOLESALERS AND JOBBERS, INCLUDING EXPORTERS, IMPORTERS, ETC.

CO

00

Distribution Numberof returns

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dividendspaid during distributed

the year during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than GO per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent _90 per cent or more ,„„_

Total.2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)._

Total returns showing schedules completely filled outBi Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

116228235255244250203148164

2,525

2,140

4,665

27

4,692

1,589

6,281

$9,199,15016, 614, 61420,912,35618, 769,05211,025, 28414,605,9329, 742,1826, 996, 5726,041,40917,387, 783

$9,707,27415,914, 99720,695,80318, 243, 54210,850,09814,231,8088,968, 9446,650, 8155,958,06815,352,244

$628, 7752,417,8265,172,2266,233,8104,883,0317, 748,0095,808, 8705,031, 8525,003, 21423,632,143

$5,752, 29510,182, 88214,372,2498,903,8643,106,5406,502, 2763,499,0505, 778, 5001, 857,14015,391,497

$15,357,41433,302,49752,309,26046,284,68637,438, 82943, 765,29931,583,10518,542,09018,972, 78760,842,973

131,294,334

56,470, 831

126, 573, 593

55,508,765

66,559, 756 75,346,293 358,398, 940

187,912,791

187,765,165

255,706

86,951

182,082,358- =

173,678

»71,981

75,346,293 546,311,731

50,000 680,248

628,366

342, 657 1 145, 659 224,817 50,000 1,208,614

188,107,822

41,218, 579

* 181,936, 699 66,784, 573

< 3,973, 072

75,396,293

* 24,636,126

547, 520,345

0229, 326,401

$17, 952

9,4682,0422,468

640,461

732,864

732,864

270,426

16,303

286,729

1,019,593

a

Page 372: Statistics of Income 1922 - Internal Revenue Service

132. DEPARTMENT STORES, EITHER WHOLESALE OR RETAIL, OR BOTH

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent_._40 and less than 50 per cent _50 and less than 60 per cent. _.60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total __2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends. . .

4. Corporations reporting net taxable income although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total - -

274348624949223119

124

474

170

644

3

6

$6, 566,11012, 580, 48324, 734, 39412, 589,81410, 334, 4286, 508, 7531, 384, 6981,850, 7862, 550, 8043, 096,139

82,196, 409

12,614, 972

94,811,381

39,714

29,815

9 | 69, 529

653

94

747

94, 880, 910

14, 358, 435

109, 239,345

$6,698,11412,104, 22622, 611, 78711,985,1158,487, 4476, 098, 4051,373,3801, 754, 4691,914,0702, 717,452

75, 744, 471

11, 287,116

87, 031, 587

i 26,991

i 15,986

i 42,977

2 86, 988, 610

(3)

$289, 2951, 610, 2275, 424, 6094,172, 2343, 656, 3013, 327, 684

907, 4981,328, 0361, 611, 5903,844, 240

26,171, 714

26,171,714

70,617

70, 617

26, 242, 331

< 507, 094

$7, 510, 0002, 536,125

10,903, 8267,883,835

10, 005, 4005, 336. 355

300, 0002, 253, 627

820, 000680, 000

48, 229,168

48, 229,168

11,490

11,490

48, 240, 658

« 1, 608, 592

$17, 209, 78239, 069, 05850, 094,91630, 478, 76923. 228, 55418, 507,3484, 742, 7603,952, 2443, 766,447

14,196,366

205, 246, 244

47, 217,156

252,463,400

832,850

1,059,240

1,892,090

254, 355,490

(3)

$526,907

38, 573

565,480

565, 480

565,480

(3)

1

*Net book loss for year.'Book profit less book loss.1 Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

CO

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Page 373: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

TRAEWE—Continued

133. RETAIL STORES, ALL OTHER, ETC.

CO

O

DistributionNumber

of returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dividendspaid during distributed

the year during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent__60 and less than 70 per cent _70 and less than 80 per cent _._80 and less than GO per cent60 per cent or more . .

Total _ _2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand t o t a l . . .

206322469423442426365337309

1,394

$14,165,35328, 574,22229, 948,11613,927,93640,125, 39712, 576, 70012, 344,2287,893, 0785, 601, 79417,037,112

$13,672,82527,165,90625,496,38213,541,80733, 039,82211, 591,46912,880, 6317, 749,3115, 226, 75415, 078,968

$844,9194,215, 2686,002,8054, 693, 54314,870, 5186,380, 9388,133, 3105, 779,1444, 465, 957

24, 343, 734

$12,386,16410,463, 2044,471,1196, 372, 8378,399, 5613,589, 2701, 007, 6371,821,0202, 805,8786.193.131

$22,245,62966,070, 25787,104, 64130, 722,92272, 938,45933,190, 32423,977, 55022,768,11811, 309, 21454, 010, 870

4,693

4,075

182,193,936

48, 892, 498

165,443, 875

45, 865,480

79, 730,136 57, 509, 821 424,337,984

190, 512, 088

768 ) 231,086,434 211, 309, 355

54, 664

157,966

i 62, 743

I 114, 541

57, 509, 821

129,150

212,630 1 177, 284 224, 587 129,150

8, 809 |

3, 615 I

231, 299, 064

31, 531, 874

2 211,132, 071

12,424 i 262,830,938 j.

79,954, 723

* 2, 816, 673

57, 638,971

* 14,154, 336

614,850,072 ]

227,881

1,186, 257

1,414,138

616, 264, 210

$85, 57110,709

32,72820,3998,21921,686466,860

646,172

681,531

105,083

105,083

786,614

I13

Page 374: Statistics of Income 1922 - Internal Revenue Service

134. COMMISSION MERCHANTS, PURCHASING AND SELLING AGENTS, ETC.

A. Returns showing schedules completely filled out:i. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent _._40 and less than 50 per cent50 and less than 60 per cent _60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total2, Corporations reporting both net taxable income and net

book profit but not paying cash dividends. __

Total (1 and 2) _

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Eeturns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total. „ __

131721273537241518

103

310

267

577

1

6

584

310

894

$570, 822472,054

2,809,8506,067,4211,462,1621,325, 5751, 763,670

659, 568876,889

3, 512,325

19,520,336

6,830, 704

26, 351, 040

3,834

20, 009

23, S43

26, 374, 883

6, 602, 5S6

32, 977, 469

$724,804478, 649

2, 743,9456,846, 5061,502, 3261,283, 5421, 517, 510

617, 050846,399

3, 618, 511

20,179, 242

6,470, 521

26, 649, 763

i 1,143

i 39, 246

1 40, 3S9

2 26, 609, 374

(3)

$48,81573,383

640, 3562,620, 741

681,871710,015991,126467, 305692, 962

6,101,253

13,027,827

13,027,827

5,000

$283, 00032, 500

142, 7002, 526,050

201,8451,050,000

643,00050,000

174,000150,000

5,253,095

5, 253,095

5,000 L._

13,032, 827

< 775. 328

5,253, 095

* 1,198, 634

$1,078, 3651, 085, 070

12, 253, 62915,883, 920

2, 545, 6853,060, 7974,678,486

853, 518604, 300

5,857,177

47,900,947

23, 286,279

71,187,226

445

282, 427

282, 872

71,470,098

0

$34, 996

10,1701,343

89,493

136,002

929,875

1,065,877

114,472

114, 472

1,180,349

0• 1

1 Net book loss for year.3 Book profit less book loss.•Not ascertained due to inadequacy of data.•Total reported on returns incompletely filled out.

a

3

8g

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Page 375: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

TRADE—Continued

135. ALL OTHER TRADE, MAIN BUSINESS NOT PRECISELY DEFINED, ETC.

CO

to

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividendpaid during

the year

ids Stock dh Surplus and

during the year

Capital impair-ment deficit,at close of the

year

A. Eeturns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent.20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

231391476482388353301230205966

Total _.2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

4,023

3,682

Total (1 and 2) _ 7,705

8. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.

Total (3 and 4). 63

Total returns showing schedules completely filled out iB. Returns showing schedules incompletely filled out—Data frag- |

mentary, excepting the item of net income !

7,768

Grand total _ j 10,754

$27, 396,47827,345,86732,869, 09721, 405, 76215, 739, 56611,108, 4738,995, 7516,622, 3565, 236, 23618,973. 678

$31,426,73525,970, 03631, 384, 89820,186,92114,659, 6057, 794, 9838, 304, 6816, 329, 4225, 091, 30917,797,623

$1,833,7434, 034,7677, 569, 8007,103, 5486, 615, 6965,840, 7045, 394, 0084,747, 0564,315,14125,697,310

$12,098,27314,990, 65115, 610, 73311,178, 3137,309, 5216,264, 3256, 512, 2182,640, 4411, 243, 62011,954, 312

$54,085,47858,464, 34179,277,94949, 619, 03444,305, 29133, 704, 05321,793,95326, 567, 48214,346,82272,052,148

175,693, 264

72,815, 574

168,946,218

64,919,174

73,151, 773 89,802,407 454, 216, 551

267,268,013

248,508,838 233,865,392 73,151,773 89, 802, 407 721,484, 564

570, 546

558, 671

1144, 111

* 762,161

448,964 556,848 1,819,449

2,483,150

1,129,217 1 906,272 448, 964

249,638,055

53, 769, 097

2 232, 959,120 73,600,737

« 4,831,387

4,302, 599

725,787,163

303,407,152

$45, 69731,461

261,202268,927

15, 258712,618

1,335,163

2,881,463

4,216,626

470, 618

104, 589

575, 207

4, 791,833

Page 376: Statistics of Income 1922 - Internal Revenue Service

SERVICE

DOMESTIC SERVICE: 136. RESTAURANTS, LUNCH ROOMS, ETC.

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent - -10 and less than 20 per cent20 and less than 30 per cent.30 and less than 40 per cent40 and less than 50 per cent..50 and less than 60 per cent60 and less than 70 per cent —70 and less than 80 per cent_._80 and less than 90 per cent90 per cent or more

Total. _.2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total ( land 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total

56567

10484

69

114

117

231

1

2

3

234

170

404

$71,839172, 890151,210463,552

1,215,7224,516,849

33, 364202, 936109, 869

1,140,659

8,078,890

2,009,042

10,087, 932

12,458

6,867

19,325

10,107, 257

1,340, 641

11, 447, 898

$68,369151,994109, 862463, 261

1,187, 7933,529,291

27, 397182,18494,976

1,006,824

6,821,951

1,959, 015

8, 780, 966

112, 451

1336

1 12, 787

* 8, 768,179

(3)

$3,87123,93326,360

157,047615,426

1,973,45117, 500

134,69980,968

1,271,292

4,204,547

4, 204, 547

10,000

$122,50085,000

360,00030,000

165,000

27,500

71,670

861,670

861, 670

10,000 |

4,214, 547

* 348,534

861, 670

«1,380, 000

$108, 568266, 086238,183470,768

1,609,79011,787,277

30,92996, 541

169,5751,329,345

16,107,062

4,306,925

20,413,987

241,099

69,613

$93,217

72,494

165,711

61,074

226,785

310,712 !

20,724,699

(3)

226, 785

(8)

1oU2

i Net book loss for year.8 Book profit less book loss.• Not ascertained due to inadequacy of data.< Total reported on returns incompletely filled out.

Co

co

Page 377: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

SERVICE-Continued

DOMESTIC SERVICE: 137. HOTELS, BOARD AND LODGING HOUSES

CO

DistributionNumber

of returns

Net taxableincome (gross

income ]essdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stock dividendspaid during distributed

the year during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year, and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more -.

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total..

327

285

612

621

235

856

$76, 963203,151

2, 526,1501, 353,3762,707,1622, 662,127

611, 5331,395, 733

824, 8513, 573,012

15, 934, 088

6, 322, 539

22, 256, 627

22, 722

202, 343

225, 065

22,481, 692

31,971, 090

$121,947198, 722

2,216, 2671,205, 0932, 523, 5442,435,160

563,8121,254,989

733, 0233,144, 430

$1,25530,999

558, 583432,430

1,036, 671* 377,170

* , . 469943i 388623, 983

4,429, 996

$2,419, 300720,000308,479

120,3501, 655, 000

684,300

$246, 792692, 523

5,498, 6373,112, 3046,984, 8176,783,108

554,436990, 506750.175

11, 512, 267

14,396,987

5, 552, 445

9, 803, 947

19, 949, 432 9,803,947

112,231

1153, 314

259, 560

259, 560

10, 063, 507

* 627, 332

5,907, 429 37,125, 565

20, 817, 870

5, 907, 429 57,943, 435

20,107

552, 461

572, 568

5,907,429

* 1,964, 633

58, 516, 003

$31,69621,910

7,071567, 081214,465

9,344242,498516, 897

1,610,962

2,347,431

3, 958, 393

126, 087

126, 087

4, 084,480

IUl

Page 378: Statistics of Income 1922 - Internal Revenue Service

DOMESTIC SERVICE: 138. LAUNDRIES, GLEANING A.ND DYEING

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent. .40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent. .80 and less than 90 per cent90 per cent or more

Tota l . . . . _2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2) .

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends ,

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) .

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income.. .

Grand total..

1 Net book loss for year.2 Book profit less book loss.*Not ascertained due to inadequacy of data,* Total reported on returns incompletely filled out.

112543463945413732

154

473

320

$136,677400,041771, 596956, 590906, 286700,114

1,294,084767, 070491,104

2,266,927

8,690,489

2, 696, 662

11,387,151

$171, 748378, 578710, 513846, 626827,467609, 320

1,186, 872731, 255391, 675

1, 891, 957

7,746,011

2,475, 619

10, 221. 630

1,071

$6,95359, 951182,791299,314374,230336,072770,575543, 383332,159

2,377,359 |

$17, 656165, 470196,800131, 000100, 00040,000110,000

25, 000566, 500

5,282, 787

n. 282; 787

1, 352, 426

$342, 6111, 034, 8211,698, 7602,021, 8801,958, 6491,463,4682,015,1691,653, 2501, 323,9973,205,666

16,718,271

9,078,159

1.352,426 25, 796, 430

11, 781|

44,355

89,301 !

11, 781

5, 204, 568

* 270,307

1,352.. 4264 880, 400

133,656 i

25,930,086 j

'»9, 506

21,46077,16235, 743

82, 543

226,414

15,882

242, 296

257,489

IQW.12,395

2,798 §15,193 w

Co

Page 379: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2fi00 and over for 1922—Continued

SERVICE—Continued

DOMESTIC SERVICE: 139. ALL OTHEE DOMESTIC SERVICE, MAIN BUSINESS NOT PRECISELY DEFINED, ETC.

CO

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

50 and less than 60 per cent80 and less than 90 per cent90 per cent or more

Total . . . .2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2)

8. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss and not paying cash dividends .

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total ._ —.. ....——«,-

Numberof returns

213

6

14

20

20

16

36

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

$10,8933,405

31, 275

45,573

119, 047

164,620

164, 620

84,593

249,213

Net book profitfor year before

any adjust-ments are

made therein

$10,8233,250

28,183

42, 256

121, 235

163,491

163, 491

(3)

Cash dividendspaid during

the year

$5,8002,918

33,100

41,818

41,818

41,818

< 30,962

Stock dividendsdistributed

during the year

$20,000

20,000

20,000

20,000

«29,500

Surplus andundivided

profits at closeof the year

$21,9082,7046,703

31,315

578,000

609, 315

609,315

(')

Capital impair-ment deficit,at close of the

year

(8)

Page 380: Statistics of Income 1922 - Internal Revenue Service

AMUSEMENTS: 140. THEATERS, OK THEATRICAL ORGANIZATIONS, ETC.

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent.40 and less than 50 per cent60 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total .2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

8, Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled out..B. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total .

2123

227

23

42

34

76

1

1

77

37

114

$422, 36421, 5668,952

92, 036

56, 577774, 689524, 782739, 426

2,640, 392

1,636,211

4, 276, 603

3,747

3,747

4,280, 350

1,429,176

5, 709, 526

$429,80320, 79873, 69391, 201

50, 694749, 901458, 222577, 228

2,451, 540

1,838, 484

4, 290, 024

i 4, 639

1 4, 639

1 4, 285, 385

CO

$51,6896,500

26, 50041,500

34, 666555, 508390, 350816, 359

1,921,406

1,921,406

5,250

6,250

1,926,656

* 33, 901

$37, 500

97,200

134, 700

134, 700

134, 700

* 550, 000

$2,819,34812, 038

104,50025, 562

338,236834,190994,483616,862

5,745, 219

12,976, 396

18, 721,615

18,721,615

(3)

$34, 455

34,455

53,907

88,362

18,487

18,487

106,849

(3)

* Net book loss for year.2 Book profit less book loss.*Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled or.t.

oui

QO

g

CO

Page 381: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

SERVICE—Continued

AMUSEMENTS: 141. MOTION PICTURE THEATERS. 142. MOTION PICTURE PRODUCERS

CO-aoo

DistributionNumber

of returns

in^eTgrols Net book profitincome less

deductions asdenned in

revenue act)

pfor year before

any adjust-ments are

made therein

Cash dividends Stock dividendspaid during

the yeardistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent .30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent _60 and less than 70 per cent.70 and less than SO per cent __80 and less than 90 per cent _.90 per cent or more _

Total _ _2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends.

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends _

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

171

130

309

167

476

$44,77629,824

510,529405,062640, 923219, 562155,75025, 427

255, 0001,245, 012

$42,90427, 512

477,568416, 229636,020171,925149, 07523, 616

230, 9351,108, 093

$2, 5864,090

125, 720147, 733231,976

91, 97495, 74717,480

193, 7551, 367, 762

$60,00016, 900

5,000

$79, 07768, 632

944, 495539, 069

1,361, 885536, 523179, 585

58, 537340,190

1, 931, 592

3,531,865

9, 023,049

3,183, 877

8, 547, 244

2,278,823 81, 900 6, 042, 591

26, 743, 447

12, 554,914:

69,365

66,078

11,731,121 2,278, 823 81, 900 32, 786, C

i 9,297

* 34, 938

47,726

128,674

135,443 144, 235 47,726 128, 674

12, 690, 357

2,549,793

211, 686,886 2, 326, 549

* 217,736

81, 900

* 92, 407

32, 914,712

15,240,150

$12,142

349,123

349,123

114,766

31,951

146, 717

495,840

o

~336~081 w

o

fed

Page 382: Statistics of Income 1922 - Internal Revenue Service

AMUSEMENTS: 143. ALL OTHER AMUSEMENTS

A.

B.

Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent _90 per cent or more . . .

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (i ana'Z)..

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.

Total (3 and 4 ) . . .

Total returns showing schedules completely filled outReturns showing schedules incompletely filled out—Data frag-

mentray, excepting the item of net income

Grand total

15

114

1448

101069

136

114

250

2

3

5

255

215

470

$274, 701417, 627

1, 613,429180,893426, 578241,155115, 652584, 712642,388

1, 557, 269

6,054, 404

2, 981, 741

9,036,145

67,432

76,294

143,726

9,179, 871

2,361, 406

11,541,277

$260, 498492, 845

1,498, 520165, 385398, 658226, 034108, 513892, 385672, 848

1,136,477

5,852,163

2, 750, 739

8, 602, 902

1 26, 954

i 83,966

1110,920

2 8,491, 982

(3)

$20,00059,457

373,72962, 568

189,095118,05369,916

646,537558, 906

1,829,335

3,927, 596

3,927,580

45,000

45,000

3, 972, 596

4 979, 919

I

$130,0007,320

250, 000

50, OOQ100,000

1,019,800

1, 557,120

1, 557,120

1,557,120

* 1, 066, 267

$260,4731,018,5393,336,587

441,207614,44168,570

140,9951, 253,8702,169,9723,273, 289

12,577,943

11, 654, 265

24,232,208

113,704

2,028,984

2,142,688

26, 374,896

$17,66612,458

26,394

27,20573,986

157,709

284,956

112, 665

442, 665

wH>

Aoog

1 Net book loss for year.2 Book profit less book loss.8 Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out.

Co-aCD

Page 383: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

SE R VIC E—Continued

PROFESSIONAL AND OTHER SERVICES: 144. BUSINESS SERVICES, ADVERTISING, APPRAISERS, AUDITORS, ACTUARIES, ETC.

Co00O

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

denned inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stpaid during

the year

ock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profits-

Less than 10 per cent _10 and less than 20 per cent___20 and less than 30 per cent._30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent._ _70 and less than 80 per cent80 and less than 90 per cent90 per cent or more _

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends..

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, but not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income _

Grand total

$333,7572, 829, 2881,108,4094,355, 3801, 651,138

740, 555914,944575, 237931. 283

2,133, 875

$334, 4572, 569, 7801, 032, 7574,471,8301, 640, 3731, 224, 398

801,194529, 398711.067

2, 076, 426

$21, 567335,459256, 665

1, 435, 614688, 796685, 234536,151402, 749609, 421

2, 720, 894

$3, 300964, 220391,000

3, 862, 500203, 60010, 00011, 25010, 000

500406, 950

$558,8214,192, 6902,168, 0606, 847,1343, 878, 9032, 614, 5512, 036,177652, 752548, 702

3,194,119

273

215

15, 573, 866

3, 249, 530

15, 391, 680

3, 096, 238

7, 692, 550 5, 863, 320 26, 691, 909

8, 096,122

488 18,823, 396 18,487,918 7, 692, 550 5, 863, 320 34, 788, 031

•7,804

14, 790

6,680

i 50, 936

70

5,884

22, 594 150, 936 6,680 5,954

492

193

18, S45, 990

3, 014,117

218,436, 982 7, 699, 230

* 732,815

21,860,107

5, 863, 3204 359, 653

34, 793, 985 92, 372

Page 384: Statistics of Income 1922 - Internal Revenue Service

PROFESSIONAL AND OTHER SERVICES: 145. EDUCATIONAL SERVICE, INCLUDING ART, COLLEGES, SCHOOLS, LIBRARIES, ETC., TEACHERS, ETC.

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent. _ „_.10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent _ _40 and less than 50 per cent.50 and less than 60 per cent _60 and less than 70 per cent70 and less than 80 per cent _80 and less than 90 per centSO per cent or more

Total..2. Corporations reporting both net taxable income and net book

profit uiit not paying Cash dividends ________»___.

Total (1 and 2) _

3. Corporations reporting net taxable income although book loss,but paying cash dividends _.

4. Corporations reporting net taxable income although bookloss and not paying cash dividends

Total (3 and 4) _

Total returns showing schedules completely filled outB. Eeturns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total.

4

162

247

$158,363156,086815, 651

89, 57955, 962

207,92041,41388, 599

568,924247, 592

2,430,089

4, 741, 413

4,853

4,997

9, 850

$108,223146,025783, 583

82. 99453, 588

215, 67736, 245

107,498486,810233,019

2,253,662

2; 335.. 094

4, 588, 756

$9,34719, 356

174,72729,86622,457

123, 92124,82578,686

391,883338, 640

1, 213, 708

1, 213, 708

4, 751, 263

530, 535

5, 281,

*1,490

i 6, 336

3 7, 826 |

2 4, 580,930

18,117

$41, 2455,000

21, 50019,041

86, 786

86,786 I 8, 753,057

18,117 !

1, 231, 825

* 73, 562

86, 786

i 307, 700

8,778, 648

$380, 582377,161

1,095,003441, 82656,720288,13758, 725234, 94960, 855395,131

3,389,089

5, 363,968

$3, 458

1,968

2,074

7,500

3,682, 422

3, 689,922

4,727

20, 864

25, 591

3,689,922

1aw

Oo

1 Net book loss for year.2 Book profit less book loss.• Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out

Co00

Page 385: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

SERVICE—Continued

PROFESSIONAL AND OTHER SERVICES: 146. CURATIVE SERVICES, PHYSICIANS, SURGEONS, ETC.

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

Cash dividends Stopaid during

the year

ick dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

co00to

A- Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent _90 per cent or more

$27,578104,492221, 249229, 239198,657200,904150, 31718, 280

203, 705483, 758

$41,889140, 414209,948238,451192,416165,605139, 62618, 280198,128387, 087

$2,39420,58855,11384,10983,13490,75789, 28713, 530162,175536, 858

$11, 550219, 200

206, 800

250, 000

$263, 377487,589345,269611,078287, 376292, 788344,498117, 746294, 537638, 577

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends. _

1,838,179

725, 914

1, 731, 844

691, 680

1,137,945 687, 550 3,682, 835

2, 665,465

Total (1 and 2). 2, 564, 093 2, 423, 524 1,137,945 I 687,550 6,348,300

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.

Total (3 and 4) .

Total returns showing schedules completely filled out jB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income.»

Grand total.

2

2

189

107

296

5,668 115,3871 15, 387

2, 569, 761

796, 278

2 2,408,137

3, 366, 039

1,137,945

* 135,947

381,938

381,938

687, 550

* 278, 900

6,730,238

$9,483

9,483

135,947

145, 530

145,453

WHMQin

ao

Page 386: Statistics of Income 1922 - Internal Revenue Service

PROFESSIONAL AND OTHER SERVICES: 147. LEGAL SERVICES, LAWYERS, PATENT ATTORNEYS, ETC.

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent..70 and less than 80 per cent80 and less than 90 per cent _90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends ._

Total ( land 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although book

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total . _

27

1212261214101440

149

40

189

189

120

309

$82, 006302,265245,788

1,435,971558, 252366, 749397 25678) 948

119,002797,106

4,383, 343

370, 337

4, 753, 680

4,753,680

736,297

5,489,977

$74,982298, 434257,108

1,687, 747531, 319349,021386, 205

76,624109,805700,095

4,471, 340

393,082

4,864, 422

$4,00045,13063,239

541,146234,432201,137243,044

57,10093, 018

951,221

2,433,467

2, 433, 467

.. |

4/864,422

(3)

2, 433,467

«258, 930

$29,150

118, 400

2,900

150, 450

150,450

150,450

$306, 544764,448822,970

4, 752,1801, 256, 705

636, 680605,97984,750

267,0932,101, 799

11, 599,148

926,717

12, 525,865

12, 525,865

(3)

$3,892

1,489

5,381

5,381

5, 381

(3)

* Net book loss for year.2 Book profit less book loss.* Not ascertained due to inadequacy of data.4Total reported on returns incompletely filled out.

3

OCO

8

Co00O

Page 387: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

SERVICE-Continued

PEOFESSIONAL AND OTHER SERVICES: 148. ENGINEERING, MECHANICAL DESIGN, INVENTION, SCIENTIFIC RESEARCH, ETC.

CO

82

Distribution Numberof returns

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitjfor year before

any adjust-ments are

made therein

Cash dividends Stock dividendspaid during distributed

the year during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and not book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent.. _20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent€0 and less than 70 per cent70 and less than 80 per cent..80 and less than 90 per cent90 per cent or more

$44, 289429, 287341,12579,0823,631

221, 503438,158178, S70129, 870388. 756

$43,187421,964307,07877,9984,136

230, 595384,077179. 841108, G53342. 375

$2,47361, 57686, 50026, 5062,000

130, 853234, 714129, 46094, 300522. 888

$187, 500

2,~3e6"

"550," 566'

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends _

Total (1 and 2) _

50

113

2,254, 571

643, 424

2, 099, 904

893,334

1, 291, 270

250. 630

99f>, 490

$107, 789772, 343355, 959108, 516

20, 335375, SCO258, 801152, 446

33, 061531. 549

2, 776, 659

2,191,142

2,897,995 j 9 QQO OOQ&, VVO, ZOO I 1,291,270 I 996,490 4, 967,801

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends _ _.

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

191,915 jI

1 52,561 . 79, 240

Total (3 and 4).,

Total returns showing schedules completely lilled out...B. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total-

2

115

56

171

191, 915 j

3,089,910 |

830, 996 I

1 52, 561

2 2, 940, 677

3,920,906 !

79, 240

1,370,510

4 207, 020

190, 349

190, 349

996, 490

* 1, 081, 871

5,158,150

1, 805

59,610

61,415

75,986

137,401

Q

oo

Page 388: Statistics of Income 1922 - Internal Revenue Service

PROFESSIONAL AND OTHER SERVICES: 149. ALL OTHER SERVICE, MAIN BUSINESS NOT PRECISELY DEFINED, ETC.

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent „_..10 and less than 20 per cent20 and less than 30 per cent . . . .30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total — .2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends.. ._

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Tola! returns showing schedules completely fillo-d outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income _ _.

Grand total

$225, 648385,648195,420288,717357, 847342,485256, 667275,438329,426

1,401,475

4, 058, 771

1,841, 510

$236,130445, 080189, 592287,192338,164326,116367, 662315, 081333, 003

1,306,552

4,144, 572

1,902,729

5,900,281

4,766

31,180

6, 047, 301

665

35, 946

5, 936. 227

2, 331, 541

$14,46674,46245,942

104, 014155, 023184,152248,199238, 744284,467

1,810,310

3,159, 779

3,159, 779

6,406

3 6, 025, 877 I

8, 267, 708

6. 406

3,166,185

* 159,199

$20, 000899,115

6. 227300, 000

42,000

1, 787, 586

$479, 081251,033457,789621, 471835,300659, 582

1,137, 5523, 443, 520

963, 2815, 009, 271

13,857,880

8,994, 459

22,852, 339

20,124

233, 723

253, 847

$28,911

773

374, 272

419,551

521,941

941,492

OCO

o

1, 787, 586

M .17,927

23,100,186 941,492 nO

(») g

i Net book loss for year.•Book profit, less book loss.'Not ascertained, due to inadequacy of data.* Total reported on returns incompletely filled out.

Co00C71

Page 389: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

FINANCE

BANKING AND RELATED BUSINESS: 150. BANK, GENERAL, MAIN BUSINESS NOT PRECISELY DEFINED OR PRIVATE BANKERS

co

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent ._.30 and less than 40 per cent40 and less than 50 per cent. _50 and less than 60 per cent.60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent..90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total ( land 2) _. . . .

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends . _

Total (3 and 4) _

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income __

Grand total . . . . . ._

Numberof returns

121318633

14

42

8

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

$23,709654,826105,515456,501

23, 751419,19394,52972,93416,686

198,202

2,065,846

396,055

50 1 2.461.901

50

13

63

2,461,901

2,824, 501

5, 286, 402

Net book profitfor year before

any adjust-ments are

made therein

$23,709618,074102,593488,296

31, 586164, 691104,89191, 72231,220

154,044

1,810, 826

431,649

2, 242,475

Cash dividendspaid during

the year

$60093,44928,557

149,67214,00091,79066, 53070,00027,500

172,108

714, 206

714. 206

2,242,475

(3)

Stock dividendsdistributed

during the year

$291,800

42,500

50,000

384,300

384,300

714,206

* 18, 872

384,300

Surplus andundivided

profits at closeof the year

$98,453393,405104,060399,482163,001434, 782363,214314,67082,476

605,683

2,959, 226

1,059,206

4,018,432

" " "

4,018,432

(3)

Capital impairment deficit,at close of th"

year

$29,732

1,361

31,093

31,093

31,093

(3)

sHwH

oogEl

Page 390: Statistics of Income 1922 - Internal Revenue Service

BANKING AND RELATED BUSINESS: 151. NATIONAL BANKS

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit —

Less than 10 per cent10 and less than 20 per cent.20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent__50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

TotalS. Corporations reporting both net taxable income and net

book profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends _. •

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income -

Grand total

23151293391450452398365285957

3,765

240

4,005

13

2

15

4,020

491

4,511

$696,0863, 602,0387,581,075

14,950,00916,595,39812,324,48919, 981,21810, 531, 7547,014,018

18,862, 469

112,138, 554

5,107,326

117,245,880

359, 228

6,395

365,623

117,611,503

11,198, 939

128,810, 442

$970,3999,174,075

13,417,14931,133,46737, 643, 60619,003,73630, 628,10117,046,39611,195,98227,836,344

198,049, 255

6,349,440

204,398,695

i 806,809

i 4,950

1811,759

a 203, 586, 936

(3)

$68, 2751,371, 5323,270, 554

10, 416, 43817, 784, 63510, 513,14419, 790,69412,727, 4459, 528,068

34,431, 235

119,902, 020

119, 902,020

305,000

305,000

120, 207, 020

* 7,912, 550

$750,0002,190,0003,107, 5004,113, 4091,823,000

985,0001, 475,000

750,0002, 532,300

17,726,209

17, 726, 209

17, 726, 209

« 393, 667

$3,057,03822, 766,43952,059,899

133, 881,435194,443, 770107, 257, 276174,260,429113,901,49368, 763,484

224,431, 670

1,094, 822, 933

46, 005, 295

1,140,828, 228

2,398,937

154, 658

2, 553,595

1,143,381,823

(8)

$303

303

303

1,295,202

1,295,202

1, 295, 505

1 Net book loss for year.* Book profit less book loss.'Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

sIQ

oo

CO00

Page 391: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922- Continued

FINANCE—Continued

BANKING AND RELATED BUSINESS: 152. STATE BANKS

DistributionNumber

of returns

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent . . .60 and less than 70 per cent70 and less than 80 per c e n t . . . _.80 and less than 90 per cent, . ..90 per cent or more

Total .2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2)..

22127245454581609577489445

1,283

4,832

697

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

5,529

3. Corporations reporting net taxable income, although bookloss, but paying cash di vidends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends . . . .

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income.._ __

Grand total..

$421,6113,678,8625,605,4455,846, 6529,261, 7498, 249, 3745,392, 0366, 253,1154. 932. 5859,258, 408

57,899, 837

4, 573, 030

Net book profitfor year before

any adjust-ments are

made therein

$921,1186,159,1517, 293,4378,079, 576

11,749,18414,105, 5637,137, 8746, 647,9556, 590, 132

10, 809,856

79, 403, 846

5, 594,174

62,472,867 I 85, 088,020

173,436

11, 210

184, 646

62,657, 513

8,819, 230

71,476, 743

1 17, 092

Cash dividends Stpaid during

the year

ock dividendsdistributed

during the year

$66,2041,012, 5311, 906,0042, 849, 6195,216,3377,855, 0324, 633, 8274, 985,1445, 508,182

13, 589, 355

47, 622, 235

$25,000655,000

1,325,000796, 550440, 950

1,194, 000109,839

5,012,00085,000

1,027, 547

10,670,886

47,622,235 10, 670,886

288, 300

1 106, 300 !

184, 981, 720

288,300 I

47,910,535 |

'2,538,020 |

10,670,886

< 582,046

Surplus andundivided

profits at closeof the year

$2,014, 99320,956, 95125, 628, 97731,258,83050,835, 78455,017, 73735, 211, 61338, 047, 69235, 992, 45872,186, 8yo

367,151, 925

28,412, 586

395, 564, 511

1, 766, 864

100, 712

1, 867, 576

397, 432, 087

Capital impair-ment deficit,at close of the

year

$3, 924

3,924

3,924

3,924

Co0000

IOm

QC

g

Page 392: Statistics of Income 1922 - Internal Revenue Service

BANKING \ND RELATED BUSINESS: 153. TRUST COMPANIES, OR BANK AND TRUST COMPANIES

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent __20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent ._70 and less than 80 per cent _ ,80 and less than 90 per cent90 per cent or more _

4612418522118714812194278

Total.2. Corporations reporting both next taxable income and net book i

profit but not paying cash dividends „ '

Total (1 and 2).

1,412

181

1, 593

3 Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4) _

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total -

10

1,603

221

1,824

$806, 7022, 570,8477, 235,905

16,109. 79018,824,33315,174, 4847, 480, 3216, 644, 3204,005,4786, 746, 608

85, 598, 788

11, 363,161

96, 961,949

60,100

38, 512

$1,141, 5364,019, 577

10, 328, 07020,426,12826, 098,13019,661,16711,613,19010,175, 5837,111,0719,958, 406

120, 532,858

13, 566f 448

134, 099, 306

i 78, 952

119, 086

>8, 612 1 98, 038

$119, 500651,864

2, 625,0757, 283, 645

11,717,18110, 575, 3537,458,1027, 675, 5386, 086,160

11,925,800

66,118, 218

66,118, 218

69, 300

$50,000628,130

1, 261,7502,235,0005,053, 300

319,100710,000200,000

210,000

10, 667, 280

10, 667, 280

97, 060, 501

11, 588, 303

108,648,924

2 134,001, 268 |

69, 300

(;•;, 187, s i s

4 5, 204, 410

10, 667, 280

4 150, 000

$2,234,19011,128, 21036,817,14684,481, 289

125, 223,82784. 742, 2] 757, 684,80246,917, 05941,931,25561,019, 253

552,179, 254

107, 720, 237

659, 899, 491

818, 298

252, 305

$162,016

162,016

1,656

163, 672

1,070,603

660, 970, 094 163, 672

inH

oo

1 Net book loss for year.2 Book profit less book loss.8 Not ascertained due to inadequacy of data.4 Total reported on returns incompletely filled out.

Co00CD

Page 393: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

FINANCE—Continued

BANKING AND RELATED BUSINESS: 154. LOAN COMPANIES, ETC.

COCO

o

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent _10 and less than 20 per cent20 and jess than 30 per cent _.30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent....80 and less than 90 per centyOper cent or more _

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends... _

Total (3 and 4) _

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total

Numberof returns

119

43466277566277

259

702

207

909

3

2

5

914

390

1,304

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

$418,217183 403

1,977,613969,601

2,299,9552,899,9941,105,2262,846,0312,085,0105,919,317

20,704,367

3,519,003

24,223, 370

25,470

3,480

28,950

24,252,320

4,682,354

28,934,674

Net book profitfor year before

any adjust-ments are

made therein

$385,299183,090

1,856, 378950,901

2, 094,0792,750,9081,275,3162,765,6321.888, 6995, 232, 336

19,382,638

2,683, 580

22,066, 218

>24, 589

1435

1 25,024

2 22, 041,194

(3)

Cash dividendspaid during

the year

$19,09831,123

473,955344,000927,433

1, 551,337824,678

2,025, 5781.601.2706, 379,042

14,177, 514

14,177, 514

117,384

117,384

14, 294,898

* 1,015,063

Stock dividendsdistributed

during the year

$60,9009,990

612, 200155, 098309,140

1,536,62880,70018,750

250, 208

3, 033,614

3,033, 614

3,033, 614

* 557,995

Surplus andundivided

profits at closeof the year

$1,138,582381,156

4,579,4431,170,9404,918, 9465,378,1382,914,910

10,324, 5412, 467, 9977,156,466

40,431,119

14,819, 766

55,250, 885

3,149

43,445

46, 594

55, 297,479

(3)

Capital impair-ment deficit,at close of the

year

ZPH>

:::::::::::: a$13,597 OUl

" " O73,345 ^

543,862 HH

630,804 OO

199,831 %hrj

830,635

97,314

308

97,622

928, 257

(3)

Page 394: Statistics of Income 1922 - Internal Revenue Service

BANKING AND RELATED BUSINESS: 155. STOCK AND BOND BROKERS

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cem40 and less than 50 per cent _..50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent _80 and less than 90 per cent90 per cent or more -

Total .2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividonds _

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total

11161611111611118

34

145

70

215

1

1

216

131

347

$1,116,2741,505, 6051,813, 840

581,4185,937, 2451,015, 495

414, 701241,643325,778

1,693,506

14,645, 805

7,292, 778

21, 938, 583

4,764

4,764

21,943, 347

8,467, 576

30,410,923

$1,410,8621,820,0532,110,441

938, 9184,321,9141,130,089

609,761443, 222528,205

2,487,080

15,800, 545

7,004, 549

22, 805, 094

1 20,355

1 20,355

2 22, 784, 739

(3)

$93. 048263, 681523, 471333, 451

1,965,528613,123396, 421335,810464, 250

2,900, 511

7,889, 294

$473,450372,72050,000

300,000324,000

30,000

65,000

1, 615,170

7, 889, 294 1, 615,170

i

ji

7, 889, 294

4 2, 966, 612

1, 615,170

4 3,096, 582

$1,339,1332,174, 5602,602, 5722,107,1178,406,0524,110, 7411,478,4521,548, 778

666, 7105, 642, 968

30,077,083

17,067,110

47,144,193

444,940

444,940

47, 589,133

(3)

$24. 287

70, 634

94, 921

94,921

94, 921

(3)

11 '

1 Net book loss for year.3 Book profit less book loss.• Not ascertained, due to inadequacy of data.* Total reported on returns incompletely filled out.

w

O02

ao

COCO

Page 395: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

FINANCE—Continued

BANKING AND RELATED BUSINESS: 156. REAL ESTATE, LOAN, AND INSUKANCE AGENTS, REALTY HOLDING AND DEVELOPMENT COMPANIES

CoCD6O

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent _50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more _.

Total _ _2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.-

Total (3 and 4) _

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total.

Numberof returns

485762736175746862

500

1,080

972

2,052

35

2,087

1,408

3,495

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

Net book profitfor year before

any adjust-ments are

made therein

$1,742,0241, 886, 2421,167, 0122, 691, 3471, 671, 5632, 548, 3631,354, 2901,135, 5251, 406, 8776,680, 782

22,284, 025

14,151, 766

$1,947,4432, 303, 2491,464, 2863,028, 9022,069,8032,705,0221,333, 4721,153, 3371, 397, 6166, 285, 565

23, 688, 695

14, 618,034

36,435, 791 38,306,729

131, 528

202,487

334,015

36,769,806

16,040, 691

52,810, 497

i 65,152

1147, 4191 212, 571

* 38,094,158

Cash dividends Stock drpaid duringthe year

$70,252325,419363, 956

1,029,016972, 996

1, 486, 732873, 374864, 898

1,182, 73210, 587, 957

17,757,332

17,757,332

132,183

132,183

17, 889, 515

* 3, 742, 913

!videndsdistributed

during the year

$1,441, 738728, 230485, 26437, 433

298, 400207, 017337, 875140, 00050. 000

1,546,116

5, 272,073

5, 272, 073

5,272, 073

* 4, 216, 439

Surplus andundivided

profits at closeof the year

$10,021,1994,833, 6855,121, 5089, 500,0975, 696, 0667, 719, 3534,167, 0862,813, 9622,458, 062

26, 226,656

78, 557,674

55,386,157

133,943, 831

546,001

752,469

1,298,470

135,242,301

Capital impair-ment deficit,at close of the

year

$41,471

'"797816

1,208

12, 47517, 078

200, 732585, 485

938, 255

824,838

1, 763,103

206,808

185,958

O

2

Page 396: Statistics of Income 1922 - Internal Revenue Service

BANKING AND RELATED BUSINESS: 157. HOLDING AND LEASING REALTY, NOT REALTY BUSINESS, ETC,

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—-

Less than 10 per cent10 and less than 20 per cent __.20 and less than 30 per cent30 and less than 40 per cent..40 and less than 50 per cent50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net

book profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss but paying cash dividends.. _

4. Corporations reporting net taxable income, although bookloss and not paying cash dividends _

Total (3 and 4). _

Total returns showing schedules completely filled out___B Returns showing schedules incompletely tilled out—Data frag-

mentary, excepting the item of net income _ „ ,

Grand total _ „_._

120121136152195205217

1,600

2,874

2,541

5,415 !

$5,058, 3834,061,1235,988, 6916, 370,0615,736,1987, 738, 34510,537,06113, 338, 8175, 657, 586

35,064,115

99, 550,380

37,688,448

137,238, 828

335, 244

385, 480

720, 724

5,472

3, 641

9,113

137, 959, 552

76, 889, 360

214, 848,912

$5,061, 7197,033,9777, 658, 6266, 575.2285,914,2147,944,867

22, 534, 83215, 055, 9556,058, 226

43, 628, 581

127,466,225

40, 511, 568

$200, 7761,007,2281,979,5512,293,8452,668,8874,384, 70515,342,00911,387, 8355,136,015

59,076,162

103, 477,013

$3.882,0251, 222,450

12,122, 5001, 923,8851,093,6402,844, 652

525, 5002,072,1001,092,000

11,427,608

38, 206,360

167,977,793 I 103,477,013 38, 206, 360

i 290,162

i 470, 3021760,464

370, 015 298, 600

370,015 I

103,847,028 |

* 9,331,911

298, 600

$15,037, 74S46, 796, 43021,320,90621, 225,60417,691,74224,024, 325103, 650,171200, 625,40846, 548,944229,181,897

726,103,178

279,962, 688

1,006,065,866

1,045, 727

3, 202,326

$188,723115,843410, 773" 14, 785

422, 603115,541168, 671398,922

9, 302, 044

11,137,910

13,911,923

25, 049, 833

4,248,053 !

38, 504, 960

« 14, 005, 590

,010,313,919 j

1 Net book loss for year.2 Book profit less book loss.• Not ascertained due to inadequacy of data.* Total reported on returns incompletely filled out.

H

oin

O

o

CD

Page 397: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations re-porting net taxable income of $2,000 and over for 1922—Continued

FINANCE-Continued

INSURANCE COMFANIES, NOT AGENTS: 158. LIFE INSURANCE, STOCK AND MUTUAL COMPANIES. 159. ACCIDENT, STOCK COMPANIES. 160. FIRE, STOCK COMPANIES. 161. MARINE,STOCK COMPANIES. 162. ACCIDENT, FIRE, AND MARINE, MUTUAL 163. FIDELITY AND BONDING

coCD

Distribution

A. Keturns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent-.30 and less than 40 per cent__40 and less than 50 per cent. _ _._50 and less than 60 per cent. ._60 and less than 70 per cent__70 and less than 80 per cent80 and less than 90 per cent _90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends .

4. Corporations reporting net taxable income, although bockloss and not paying cash dividends

Total (3 and 4)

Total returns showing schedules completely filled out !B. Returns showing schedules incompletely filled out—Data frag- \

mentary, excepting the item of net income . J

Grand total

Numberof returns

3

1It

38

29

Net taxableincome (grossincome less

deductions asdefined in

revenue act)

$96,033413,483

1, 596,91697, 830

695, 339914,430135, 716

97, 613115, 295

Net book profitfor year before

any adjust-ments are

made therein

$205,549505,635

4, 787, 359432, 747947,959

1,280,399200, 509

135,038182.583

4,162,655 8,677,778

1.252.593 I 1.881.257

Cash dividendspaid during

the year

$17, 79956, 276

1, 349,176135, 845393, 484727,093136,000

112, 649391,650

3,319,972

67 i 5,415,248 10,559,035 3,319,972

Stock dividendsdistributed

during the year

$50,000

50,000

50,000

Surplus andundivided

profits at closeof the year

$5,085,7101,275,677

21,658,3791, 641,3814, 593,0507,389,2441,779,916

1, 636,0201,658, 224

46, 717,601

25, 381, 441

72.099. 042

ii | j

67

306

5,415,248

92,610, 689

373 QR.02n Q37

10, 559,035

(3)

3,319,972

* 3,604,499

50,000

1,800,000

72,099,042

(3)

Capital impair-ment deficit,at close of the

year

$59,091

59,091

59,091

(3)

aoera

ao

Page 398: Statistics of Income 1922 - Internal Revenue Service

INSURANCE COMPANIES. NOT AGENTS: 164:. ALL OTHER INSURANCE COMPANIES, AND COMBINATIONS, MAIN BUSINESS NOT PRECISELY DEFINED

Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit i'or the year and paying cash dividends—Per cent of cash dividends to net book profit -

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent30 and less than 40 per cent40 and less than 50 per cent50 and less than 60 per cent.60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent ._90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends

Total ( land 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends

Total (3 and 4).

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data fragmen-

tary, excepting the item of net income

Grand total..

$2,142, 2043,877, 7823,960,371,689, 070

749,95846,803

275,861111,336500, 021

$1, 502,7, 303,4925,769, 5942, 742,162

914,06082, 894

269,928112, 702372,823

$21, 018, 4J626, 723,19619,409,73810,330, 2345,680,8001.197.318

13,353,414

1,965,874

1 Net book loss for year.2 Book profit less book loss.* Not ascertained due to inadequacy of data.• Total reported on returns incompletely filled out.

co

Page 399: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—Continued

FIN AN C E—Continued

165. ALL OTHER FINANCE, MAIN BUSINESS NOT PRECISELY DEFINED

CO

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent _30 and less than 40 per cent.. _40 and less than 50 per cent. . .50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent80 and less than 90 per cent90 per cent or more

Numberof returns

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends _.

Total (1 and 2).

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends.

Total (3 and 4).

192741525052494549198

582

251

833

, Total returns showing schedules completely filled out 'Returns showing schedules incompletely filled out—Data frag- j

inentary^excepting the item of net income

Grand total ___

841

341

1,182

Net taxable

Tc^mifesTdedSnsL

dfi f

$5, 635, 3613, 272,3031,948,6522, 558, 3272,473,4261,941,3783,021,1962,983, 5368.136.3293,811, 753

35,782,261

9,461, 543

45, 243, 804

1,092, 028

7,374

1,099, 402

46,343, 206

14, 809, 004

61,152, 210

any adjust- jments are

made therein

dividendspaid during

the year

Stock dividendsdistributed

during the year

$7,011,9634,411,6113,816,6676, 650,6493,502,6403,185,9965,952,1354,540,6159,943.5276,066; 817

55,082,620

16, 091,468

71,174,088

1194, 308

•111,641

^05,949

* 70, 968,139

$314, 562715,912930,028

2, 291,3521, 584, 4621,727,9253,957, 7973,336, 5518,335,9329,848, 697

33,043, 218

33, 043, 218

1,168,496

1,168, 496

34, 211, 714

* 5, 253, 462

$3,180,3744,840, 885

736,4295,972, 345

407, 8964,247,132

23,000187,170

6,004,843146,345

25,746,419

25, 746,419

25, 746,419

« 6,346, 773

Surplus andundivided

profits at closeof the year

$8,923,33417,910,66021,748,99611,332,11818,103,61611, 693,46829, 220,61326,166, 87315, 269, 88838,834,114

199,203,680

126,081,589

Capital impair-ment deficit,at close of the

year

81,484946

325,285,269 I

504,149

420,499

924, 648

9,320,432

664,282

9, 984, 714

335, 269, 983

H

HGOHh-j

W

335,356 £

924, 648

Page 400: Statistics of Income 1922 - Internal Revenue Service

ALL OTHER

166. ALL OTHER ACTIVE CONCERNS WHOSE BUSINESS CAN NOT BE IDENTIFIED WITH ANY MAIN DIVISION; ALSO COMBINATIONS OF MAIN DIVISIONS WHEN 2THE MAIN BUSINESSIs NOT GIVEN

A. Keturns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year, and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent10 and less than 20 per cent20 and less than 30 per cent ...._30 and less than 40 per cent40 and less than 50 per cent..50 and less than 60 per cent60 and less than 70 per cent70 and less than 80 per cent.80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit, but not paying cash dividends..

Total (1 and 2)

3. Corporations reporting net taxable income, although bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends _"._._ .

Total (3 and 4)

Total returns showing schedules completely filled outB. Returns showing schedules incompletely filled out—Data frag-

mentary, excepting the item of net income

Grand total . .

75

15151014368

65

148

127

275

1

.2

3

278

150

428

$605,154544,252

1,346, 7751,373,4211, 111, 5452,440, 766

792,473118, 542287, 630

3,176,998

11,797,556

4,329,953

16,127, 509

2,526

7,814

10, 340

16,137,849

21, 562, 715

37, 700, 564

$852,173549,115

1,326,3571,445,8561,076, 9492,368,185

824,353115,052265, 642

3, 503,229

12, 326,911

4, 575,855

16, 902, 766

182

J707

1789

» 16, 901,977

(3)

$24,353103,005335, 579488,383508, 814

1,245, 209510,04187, 396

219,9765, 780, 586

9,303, 342

9,303,342

6,550

6, 550

9,309, 892

* 12,748,312

$1,237, 68072,500

330.483600,000125,000

2,125, 000

7,400629, 570

5,127,633

5,127, 633

5,127, 633

* 2,018, 734

$1,108,647607,770

5,877,3695,982,0491,284,1017, 509,2561, 235,010

389,217962,436

24, 755,311

49, 711,166

14,470,657

64,181,823

504,430

504,430

64, 686, 253

(3)

$23, 396

481,306

504, 702

107,368

612,070

15, 731

15,731

627,801

(3)

* Net book loss for year.* Book profit less book loss.* Not ascertained, due to inadequacy of data.«Total reported on returns incompletely filled out.

sa1o173

joo

COCD

Page 401: Statistics of Income 1922 - Internal Revenue Service

Distributed and undistributed earnings of corporations reporting net taxable income of $2,000 and over for 1922—ContinuedALL OTHER—Continued

167. INACTIVE CONCERNS

Co<£>00

Distribution

A. Returns showing schedules completely filled out:1. Corporations reporting both net taxable income and net book

profit for the year and paying cash dividends—Per cent of cash dividends to net book profit—

Less than 10 per cent __ _ .10 and less than 20 per cent20 and less than 30 per cent . . . . . . .30 and less than 40 per cent40 and less than 50 per cent . . . *50 and less than 60 per cent.60 and less than 70 per cent70 and less than 80 per cent . . .80 and less than 90 per cent90 per cent or more

Total2. Corporations reporting both net taxable income and net book

profit but not paying cash dividends

Total (1 and 2) -

3. Corporations reporting net taxable income, althought bookloss, but paying cash dividends

4. Corporations reporting net taxable income, although bookloss, and not paying cash dividends __ .

Total(3and4)

Total returns showing schedules completely filled out-..B. Returns showing schedules incompletely tilled out—Data frag-

mentary, excepting the item of net income _

Grand total . .

Numberof returns

2

2

2

2

Net taxableincome (gross

income lessdeductions as

defined inrevenue act)

$6,907

6,907

6,907

6,907

Net book profitfor year before

any adjust-ments are

made therein

$111,967

111, 967

Cash dividendspaid during

the year

. . .111,967

<*)

Stock dividendsdistributed

during the year

Surplus andundivided

profits at closeof the year

Capital impair-ment deficit,at close of the

year

j

$831,555

831,555

831,555

(3) (3)

O

O

3O

o

s

• Not ascertained due to inadequacy of data.