Income 1916

TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

Statistics of Income

Compiled from the Returns for 1916u n d e r t h e d i r e c t i o n o f t h e

COMMISSIONER OF INTERNAL REVENUE

WASHINGTON

GOVERNMENT PRINTING OFFICE

1918

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TREASURY DEPARTMENT,

Document No. 2817.Internal Revenue.


TABLE OF CONTENTS.

ANALYTICAL TEXT AND STATISTICAL TABLES.Page.

GENERAL SURVEY 51.5Official transmittal : 5

PERSONAL INCOME-TAX RETURNS 5-9Income class distribution, with text table 5Exemptions from normal tax, with text table 6Classification by sex and conjugal condition, with text tables 6Distribution of incomes by occupation, with text table 7Service, business, and property as sources of income, with text table 7Incomes from personal service and business, and from property by income

classes, with text table 8Tax withheld at source 9

(CORPORATE INCOME-TAX RETURNS 9-12Gross income, net income and tax, with text table 10Distribution of corporate incomes by industries, with text table 10

1 NCOME RETURNS BY STATES ". 1213Combined personal and corporate income, with text table 12

FOREIGN INVESTMENTS IN THE UNITED STATES. 13HISTORICAL GROWTH OF INCOME ADMINISTRATION 13-15STATISTICAL TABLES:

Personal income tablesNos. 1-8K Distribution of incomes by States

1. For the United States : 18Distribution of incomes by classes

2. For the United States 202a. By States and Territories 47-97

Sex and conjugal conditionDistribution by States3. For the United States 22

Sex and conjugal conditionDistribution by income classes4. For the United States 24

Distribution of returns by States a*id classes5. For the United States 2ft

Distribution of incomes by occupation6. For the United States 316a. By States and Territories 98-1136b. Distribution of incomes by States and Territories 114-1256c. Distribution of incomes by classes 126-137

Income from personal service and business, compared with incomefrom property

7. For the United States 32Taxes, direct and source

8.' For the United States 34Corporate income tablesNos. 9-10

Distribution of incomes by States9. For the United States 35

Distribution of incomes by industries10. For the United States 37LOa. By States and Territories 138-380

Incomes from foreign investments in the United States-No. 1111. Returns of nonresident aliens and foreign corporations 44

AppendixClassification of occupations in the personal income tables 383Classification of industries in the corporation income tables 383-391

3


STATISTICS OF INCOME.Compiled from the Returns for 1916.

TREASURY DEPARTMENT,OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. C, June 1, 1918.Hon. W. G. MCADOO,

Secretary of the Treasury.SIR: I have the honor to submit herewith for publication a report

entitled " Statistics of Income" as compiled from the returns ofpersonal and corporate income filed with the Treasury Depart-ment for the year ended December 31, 1916. This publication isin compliance with section 21 of the act of Congress approvedSeptember 8, 1916, which provides:

That the preparation and publication of statistics reasonably available with respectto the operation of the income-tax law and containing classifications of taxpayers andof income, the amounts allowed as deductions and exemptions, and any other factsdeemed pertinent and valuable shall be made annually by the Commissioner ofInternal Revenue, with the approval of the Secretary of the Treasury.

PERSONAL INCOME-TAX RETURNS.

In the calendar year ended December 31, 1916, personal returnsin the number of 437,036 were filed, showing an aggregate net incomeof $6,298,577,620, income tax (normal and additional) amounting to$173,386,694, an average tax of $396.73 and an average tax rate of2.75 per cent of the aggregate net income.

INCOME CLASS DISTRIBUTION (PERSONAL RETURNS).

These returns may be surveyed from the standpoint of class dis-tribution, occupational distribution, returns by States, and source,i. e., whether derived from personal service or property. The follow-ing table classifies or distributes the number of returns filed, the netincome returned, and the total tax shown, according to the size of theincome or the amount returned.

Cumulative percentage of personal returns by income classesExtract from Table 2.

Income classes.

$3,000 to $10,000$3,000 to $25,000$3,000 to $30,000$3,000 to $90,000$3,000 to $100,000$3,000 to $150,000$3,000 to $300,000 -..$3,000 to $500,000$3,000 to $2,000,000$3,000 to $5,000,000$3,000 to $5,000,000 and over .

Cumulative

filed"*

71.65990.49592.37198. 20698.45699.13199. 69899.86499. 98599.998100.00

j

of netincome

returned.

26.38545. 99249. 50068. 90370. 52876. 20284. 23388. 55195. 62698.367100. 00

Cumulativepercentage

of tax,normal andadditional.

4.08110.79312.33425. 24426. 88534.05047.89658.25081.13892.344

100.00


6 STATISTICS OF INCOME.

From the preceding table it appears that more than one-fourth(26.38 per cent) of the total net income reported was returned bypersons with incomes of from $3,000 to $10,000, nearly one-haif(49.5 per cent) by those with incomes of from $3,000 to $30,000, andmore than three-fourths (76.2 per cent) by those with incomes ofless than $150,000. While 98.5 per cent of the total number ofreturns filed represented incomes of less than $100,000, the lh percent; representing incomes of $100,000 or more, reported nearly one-third of the total net income and nearly throe-fourths of the total tax.

EXEMPTIONS FROM NORMAL TAX (PERSONAL RETURNS).

While the total net income reported in the personal returnsamounted in the year 1916 to $6,298,577,620, only about 40 per centof this amount was subject to the normal tax. Specific exemptionsof $3,000 and $4,000 were allowed to single and married persons orheads of families, respectively, and 25 per cent of the total net incomewas exempted under this head. Dividends, moreover, were notsubject to the normal tax, and in 1916 dividends represented 33.92per cent of the total net income returned.Total net income of personal returnsthe amount exempted from normal lax, the net

income subject to normal tax, and corresponding percentages.

Distribution.

Personal exemptionLess (class $3,000-$4,000 exemptions exceed net income)

Net personal exemptionDividends

Total exemptionsNet income subject to normal t ax . . .

Total net income returned

$1,643,310,00053,228,895 \

1,590,081,105 :

2,13(5,4(38,625 '

3,726,549,7302.572,027,890

6,298,577,620 \

25.2433. 92

59.1640.84

100. 00

CLASSIFICATION BY SEX AND CONJUGAL CONDITION (PERSONALRETURNS).

It is not possible to classify taxpayers accurately by sex andconjugal conditions, owing to the fact that 81.25 per cent of thereturns are made by heads of families including joint returns ofhusband and wife. However, it is possible to show separately thereturns made by married women and to classify by sex the taxpay-ers who were not heads of families. The significant facts in thisconnection which it is possible to derive from the returns are setforth in the two summary tables immediately following:Distribution of incomes by sex and conjugal conditionSummary from Tables S and 4-

Distribution.

Heads of families, including joint returns of hus-band and wife

Married women making returns separate fromhusbands

All other:MaleFemale

Total.

! Per cent ofNet income. I total net

income.

$4,934,804,725 \

193,482,535 j

755,531,225 !414,759,135 !

6,298,577,620 j

78.35

3.07

12.006.58

100.00


STATISTICS OF INCOME.

Amount of taxes by sex and conjugal condition.

j Tax (normal i Per centDistribution. \ and addi- j of total

! tional). : tax.I [

Heads of families, including joint returns of husband and wife I $131,992,642 i 76.13Married women making returns separate from husbands 6,267,902 3.61All other: I

Male 25,403,761 14. 65Female | 9,722,389 | 5.61

Total | 173,386,694 j 100.00

D I S T R I B U T I O N O F I N C O M E S BY O C C U P A T I O N ( P E R S O N A L R E T U R N S ) .

The following table shows for 22 selected occupations, what pro-portion of the persons engaged in such occupations made returns in1916. The occupations selected for this comparison are those inwhich a relatively small proportion of minors are employed.

Number of returns filed for 1916, by certain occupations, compared with the total numberof persons engaged in such occupations, as of the census of 19 UK

Occupations.Number of

returns filedin 1916.

ArchitectsAuthors, editors, reporters, etcClergymenEngineersCi.yil, mining, etcLawyers and judgesMedical professionPhysicians, surgeons, oculists, dentists, nurses,

and other medical specialistsPublic serviceCivil -. ,Public serviceMilitary ,Theatrical professionActors, singers, musicians, etcTeachersb'rom kindergarten to university; also school and college

o flicialsAgriculturists-Farmers, stock raisers, orchardists, etcReal-estate brokersAgents and salesmenStock and bond brokersBrokersAll otherCommercial travelersInsurance agents and solicitorsLumbermenManufacturersMerchants and dealersStorekeepers, jobbers, commission merchants,

etcMine owners and mine operatorsSaloon keepersTheatrical businessOwners, managers, etcA11 other business

1,4192,5291,6716,628

21,273

20,3482,9925, 459

914

2,91914,4076,1462,8397,479

12,2747, 2431,319

23,631

54,3632,5541,311

81118,605

Number ofpersons asper census

of 1910.

16,61338, 750

118,01858, 963

112,149

291,942382,13877,153

167,607

614,9056, 047, 615

125, 86213,72936, 016

268, 52288, 46312, 263

235,107

1,246,07714,28768,21531,418

101,868

Per centfiling re-

turns.

8.546.531.42

11.2418.97

6.97.78

7.08.55

.47

.244.88

20.6820.77

4. 578.19

10. 7610.05

4.3617.881.922.58

18.26

SERVICE, BUSINESS, AND PROPERTY AS SOURCES OF INCOME (PERSONALRETURNS).

It has been possible to measure in a rough way the relative impor-tance of incomes derived, respectively, from personal service, busi-ness, and property. Under personal service have been classifiedincomes and salaries, professions and vocations. Partnership gainsand profits of all kinds have been included in the class devoted tobusiness pursuits. On the other hand, rents, royalties, interestincome reported by fiduciaries, income from foreign sources, anddividends have been classified as "income from property." The



comparisons have been based upon gross income, inasmuch as it isnot possible accurately to allocate the various deductions to theircorrect places in such a classification.

Comparison of incomes from personal service, business, and propertySummary of Table 7.

Distribution.

Income from personal service:Salaries...Professions and vocation."... .

Total income from personal service .Income from business:

Business, trade, commerce, and partnership gains and profits

Total income from personal service and business

Income from property:RentsInterest on notes, bonds, mortgages, etc.Fiduciaries.. . .RovaltiesIncome from foreign sources... . .Dividends

Total income from property

Total gross income..Less general deductions

Total net income..

Gross income.

SI, 478,346,372372,930,404

1,851,276,776

2,637,474,520

4,488, 751,296

601,919,604667,566,376379,795,24941,883 05333.517,780

2,136.468,625

3,861,150,687

8,349,901,9832,051,324,363

6,298,577,620

Per centof totalgross

income.

17.704.47

22.17

31.59

53.76

7.217.994.55.50.40

25.59

46.24

100.0024.57

75.43

From the above table it appears that more than one-half of thegross income in 1916 was derived from service and business. If ithad been possible to classify the deductions, a different proportionmight have been obtained for net income. However, it is probablethat even if the deductions could be taken into account, income fromservice and business would not be markedly different in impor-tance from property income as that term has been here interpreted.The outstanding feature of the table is found in the great importanceof salaries, dividends, and business profits. These three classesaccount for practically three-fourths of the gross income returned.

INCOMES FROM PERSONAL SERVICE AND BUSINESS, AND FROM PROP-

ERTY BY INCOME CLASSES (PERSONAL RETURNS).

In the following table the relations to the gross income of incomefrom service and business, income from property, general deductions,and total net income, are separately shown for each income class.It will be noted that the proportion of property income steadilyrises as the income itself becomes larger. It will also be noted thatthe deductions are relatively greater in the smaller incomes than inthe larger incomes. In the highest group containing incomes of$2,000,000 and over, nearly 92 per cent of the gross income was sub-jected to tax, the deductions representing only a little more than 8per cent of the gross amount returned.


STATISTICS OF INCOME.

Income from personal service and business, compared with income from property, byincome classesSummary of Table 7.

Income classes.

$3,000 to $4,000$4,000 to $5,000$5,000 to $10,000$10,000 to $20,000$20,000 to $40,000$40,000 to $60,000$60,000 to $80,000$80,000 to $100,000$100,000 to $150,000....$150,000 to $200,000$200,000 to $250,000....$250,000 to $300,000$300,000 to $500,000....$500,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 and over

Grand total 4,488,751,296

Income frompersonalservice

and business.

$349,110,354,406,

1,048,270,777,246,570,900,256,146,175,855,117,400,189,969,111,525,79,510,52,137,

136,375,107,678,51,105,25,416,85,694,

Per centof

grossincome.

71.7875.4268.9858.2950.6445.3946.1542.1144.0640.8241.6037.1041.8235.0237.1131.1028.58

53.76

Per cent |Income from i of

property. grossincome.

$137,227,739115,484,763471,393,920556,212,245556,523,904308,225,065205,211,881161,403,036241,197,375161,710,305111,537,34488,408,519

189,699,980199,836,61486,625,83456,301,500

214,150,663

3,861,150,687

28.2224.5831.0241.7149.3654.6153. 8557.8955.94 I59.1858.40 !62.9058.1861.9862.8968.9071.42

Total grossincome.

$486,338,272469,891,225

1,519,664,6821,333,459,0761,127,424,137

564,371,518381,067,687278,804,031431,166,664273,236,202191,047,448140,546,160326,075,341307,514,923137,731,54081,717,965

299,845,112

46.24 8,349,901,983

Income classes.

$3,000 to $4,000$4,000 to $5,000$5,000 to $10,000$10,000 to $20,000$20,000 to $40,000$40,000 to $60,000$60,000 to $80,000$80,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000$300,000 to $500,000....$500,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 and over

General de-ductions.

$184,146,482,389,265,114,80,54,73,49,27,22,54,50,20,10,24,

713,544846,938416,705340,865342,165105,025981,343884,133811,346686,117268,314015,973137,324743,598411,719252,766366,488

Grand total I 2,051,324,363

Per centof

grossincome.

37.9831.2531. 7429.2023.5420.2221.2519.6917.1218.1814.2715.6616.6016.5014.8212.558.13

24.57

Total netincome.

$301,624,728323,044,287

1,037,247,977944,118,211862,081,972450,266,493300,086,344223,919,898357,355,318223,550,085163,779,134118,530,187271,938,017256,771,325117,319,82171,465,199

275,478,624

6,298,577,620

Per centof

grossincome.

62.0268.7568.2670.8076.4679.7878.7580.3182.8881.8285.7384.3483.4083.5085.1887.4591.87

75.43

TAX WITHHELD AT SOURCE (PERSONAL RETURNS).

Figures showing the amount and importance of the tax withheldat source by banks and other withholding agents, under the pro-visions of the law of September 8, 1916, are shown in Table 8. Thewithholding requirement affected only the normal tax. The totaltax withheld at the source was $8,904,572. This constituted 17.31per cent of the normal tax ($51,440,558) and 5.14 per cent of thetotal tax, normal and additional, amounting to $173,386,694.

CORPORATE INCOME-TAX RETURNS.

The immediately following tables are based upon the returns ofcorporations of which there were filed 341,253, showing gross incomeof $35,327,631,015, net income of $8,765,908,984, and a total incometax of $171,805,150.



GROSS INCOME, NET INCOME, AND TAX. (CORPORATE RETURNS.)

Of the total number of returns filed only 206,984, or 60.65 percent, reported a positive net income. The remainder, numbering134,2697 or 39.35 per cent of the total, reported no net income, andof this group 41,174, or more than 12.07 per cent, were returned as''inactive or out of business." These features of corporation returnsare summarized in the following table:

(Corporate income for the United States {extract from Table 10), showing income returnedby corporations, segregated as to those reporting net income and those reporting no netincome.

Distribution.

Per cent iNumber j of total !

of re- j number iturns. of re- :

\ iurns.

Gross income.

Per centi of total| gross in-

come.

Reporting net income 206,984 j 60. 65 i $32,531,096,969 : 92.08

Reporting no net income:

Inactive or out of business

Total corporations reporting no

Grand total . . . .

net income

41

134,

341

174

269

253

12

39

100.

07 ;

35 |

00 |

2,

35,

796,

327,

207,

534,

t'31,

871 i.

046

015 |

7

100

92

00

Distribution. General deduc-tions.

Per centof totalgeneraldeduc-tions.

Reporting net income i $23,765,187, 985 87. 31

Reporting no net income:Active 3,449, 730, 605 ..Inactive or out of business 3,707,852 ; . .

Total corporations reporting no net in-come 3, 453, 438, 457

Grand total ' 27, 218, 626.442 I

12.69

Xet income. ; Total lax.

$8, 765,908, 984 $171,805,150

8,765,908,984 I 171,805,150

DISTRIBUTION OF CORPORATE INCOMES BY INDUSTRIES.

Financial results of corporate activities in the various industriesin the United States, as reflected by net income, comprise the nextphase of the subject under consideration. In this connection thereis presented below in condensed form a table showing the total cor-porate incomes for the United States for 1916, distributed accordingto industries under the following groupings: Agriculture, mining,manufacturing, public utilities, banking and insurance, merchan-dising, and miscellaneous corporations. In this table is shown thenumber of corporations making returns and the correspondingincomes classified as to those showing net income and those showingno net income. The summary is based on Table 10.


Jhsl.ribuho7i of vnco'ttiC'S by industries for I fie United Stales- S aiiniiary of Table. 10.

Corporations showing net income.

Totalnum-ber of

Industries.tions

report-ing

Agriculture and animal hus-bandry

Extraction t\i minerals 11,968|

corpora-tions.

Manufacturing and mechanicalindustries:

Food and kindred products..Textiles and their products..Iron and steel productsLumber and its manufacturesLeather and finished prod-

uctsPaper and printingLiquors and beveragesChemicals and allied productsStone, clay, and glass prod-

uctsMetals and metal products

other than iron and s tccl...Miscellaneous industries

Total

Public utilities

Banks and insurance companies:BanksInsurance companies

TotalMerchandising companiesMiscellaneous companies

Grand total, United States.

5, 12416,069

80,176

22, 89:

26, 8033,208

30,01130,583158,344

341,253

Percent oftotalnum-ber of

corpora-tions

report-ing in

each in-dustry.

Grossincome.

Totaldeductions. Net income.

Normaltax as tocorpora-

tions.

; Percent oftotal

normal

N um-ber of

corpora-tions.

Corporations showing no net income.

! "Per [ " ""! ' T "cent of'

; total :i num-| ber of Gross

income.Total

deductions

7. 27411,968

9,4407,07110,0967,129

1,89510,2262,2836,638

3,5635,393

6,6875,6077,4104,930

1,5007,2841,6264,373

48. 9845.06

70.8479. 3073.4069.15

79.1671.2371.2265. 88

$269,910,068: $200,047.6372,1S2,712,0921 1,383,828,743

$69, 862, 43 Ji798,883,349}

$1,376,651!15,846,557;

0.80;9.22J

corpora-jL"j tions |

report-;ing in :

each in-1dustrv.

51.02 $6J, 305,469! $84,812,643;54 94: 202,486,3171 273,259,725)

Deficit.

$23,507,17470, 773)408

1,390,081,215 1,060,459,213 329,622,0021,589,120,839 1,206,009,642 383,111,1973,062,395,284 1,932,978,319 1,129,416,965

624,396,480 509,712,803 114,683,677

454,231,513 317,096,5141,017,707,721 804,943,066

509,766,213 426,606,4621,727,677,177 1,033, 325. 520i

137,134,999212,764,655

83,159.751694,351,657

6,355,536;7,309,083:

22,141,920;

2,240,205

2,672, 848|4,180,4981,620,453

13,774,924

3. 70 2,7534.25; 1,464

12. 89i 2,6861.30 2,199.

4.205, 2,695j 64.091 425,664,511 337.307,303 88,357,208| 1,734,684

3,497j10, 219!

68. 2563.60

55,828J 69. 63 14,086,122,038

7,341,367,73415,7931 68.97

24,919 92.972,626 81.86

27,545! 91.7820,998J 68. 6677,864 49.17

206,9841 60. 65 32,531,096,969

1,602,254,589! 1,036.891,876 565,362,7131)682,826,496 1, 263,165) 420| 419,661,076:

1,287,944, 8281,588,303,859

2,876,248,68'1,774,145,2734,000,591,07"

11,009,9038, 220, 695;

1.562.44

.94!S. 02

l.Olj

6.4l!4.78!

395'2, 942

657;2,265

29.1620.7026.6030.85

20.8428.7728. 7834. 12

1.510 35.91

1,627:5) 8501

31.36.40

9,928,496,138 4,157,625,900; 81,260, 749| 47. 30 24,348! 30.37 1,027,862,858:1,249,245,248

5,800,291,604J1, 541,076,130! 30,160, 766J 17.56

887,345,248| 400,599,580, 7,946,854; 4.621,460,397,628 127,906,2311 2,558,675; 1.49

2,347,742,876! 528,505,811 j 10,505,529 6.111,309,269,466! 464,875,807 9,037,1521 5.262,795,511, 21(1,205,079,556 23,617,746! 13.75

23,765,187,985 8,765,908,984 171, 805,150| 100.00

7,1041 31. 03

1,884!582!

7.0318.14

2,466|9,585!

80, 480!

8.2231.3,50.83

134,269 39. 35

101,765,191! 115,216,800 13,451,60971, 777,604 81,963,635 10,186,031

138,924,431 163,386,518 24,462,087121,804,291 140,964,452; 19,160,161

16,144,453 18,675,820! 2,531,367114,066,655 129,260,494 15,193,83939,290,183' 44,752,019! 5,461,83647,533,912 102,611,287; 55,077,375

50,961, 206 ~)S; 880,17f>j 7. 918, 969

65,283.107 81,235,61l| 15,952,504260,311,825; 312,298,437 51,986,612

465,555,414! 542,555,869

34,908,927^ 54,605,818166,480,517! 181,026,286

201,389,444! 235,632,104245,222, 749| 312,769,806592,711,7951 755,163,062

2,796,534,046J3,453,438,457

221,382,390

77,000,455

19,696,89114,545,769

34, 242,66067,547,057

162,451,267

656,904,411

H

H

o

oog



The outstanding feature of the above table is the prominence ofthe manufacturing and mechanical industries. Out of 341,253 sepa-rate corporate returns made in 1916, there were 80,176 classed asmanufacturing and mechanical corporations, making 23.49 per centof the total. Among corporations showing net income the manu-facturing and mechanical comprised 26.97 per cent of he entiregroup, and they were charged with 47.30 per cent of the entire taxassessed against corporations.

The next in importance to manufacturing is the group of publicutilities which report a net income of $1,541,076,130 and a normaltax of $30,160,766. The percentage of corporations in these classesshowing net income is nearly identical, being 69.63 per cent for themanufacturing and mechanical industries and 68.97 per cent forpublic utilities.

Leaving out of account the miscellaneous companies, the thirdgroup of industries in importance so far as net income and normaltax are concerned, is that concerned with the extraction of minerals.Of these corporations, 45.06 per cent show net income, and 54.94 percent record a deficit.

INCOME RETURNS BY STATES.

COMBINED PERSONAL AND CORPORATE INCOME.

The following table shows the net income and tax reported in thereturns by States. The figures do not represent, however, whatmay be called the geographical distribution of income. They arebased upon the returns filed in each State. An individual files hisincome-tax return in the State in which he resides and a corporationfiles its income-tax return in the State in which its principal place ofbusiness is located. Consequently income reported by an individualor corporation in one State may have been derived from sources inother States. Furthermore, under the provision for the collectionof tax at the source the collecting agent filed the return in the Statein which the agent was located, regardless of the residence of theperson earning the income.

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.

Returns by States of personal and corporate net income and income tax.

States and Territories.

1. Alabama2 Alaska3. Arizona4. Arkansas5. California6. Colorado7. Connecticut8. Delaware9. District of Columbia...

10 Florida11. Georgia

Totalpersonal.

$18,469,0101,878,419

11,777,24117,683,678

228 324 94553,854,130

133,858,34157,798,41067,334,62117 401 20232,992,965

Net income.

j

Total Icorporate. !

_ . _j

$45,892,777 !744,90330,924,259 '24,791,391

279,952,56957,043,218

189,211,399136,270,89841,460,98117,670,82356,508,639

Totalpersonal and

corporate.

$64,361,7872,623,322

42,701,50042,475,069

508,277,514110,897,348323,069,740194,069,308108,795,60235,072,02589,501,604

Percent for

eachState.

0.427.017.283.282

3.374.736

2.1451.288

.722

.233

.594 1

Tax.

Totalpersonal and

corporate.

$1,088,39131,658

810,700644,643

9,053,7382,171,6126,538,2306,590,0,01,846,918

673,6761,460,252

Percent foreachState.

0.315.009.235.187

2.623.629

1.8941.909

.535

.195

.423


STATISTICS OF INCOME. 13

Returns by States of personal and corporate net income and income taxContinued.


12.13.14.15.16.17.18.19.20.21.22.23.24.25.26.27.28.29.30.31.32.33.34.35.36.37.38.39.40.41.42.43.44.45.46.47.48.49.50.51.

HawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Net income.

Totalpersonal.

$20,362,0227,927,064

484,290,83374,637,68365.604,87439,638,46538,506,97651,274.63330,435,945121,009,054474,292,762162,533,10493,201,38414,831,796147,069,30319,467,01936,559,6072,799,77519,557,542

254,068,8807,486,732

,922,864,65124,825,8269,219,055

318,822,51166,811,46224,968,572643,243,99165,257,1639,882,9477,474,252

39,867,675113.278,03714,281,20614,628,95542,216,46449,697,24730,170,80987,614,5956,523,787

Total 6,298,577,620 8,765,908,984 15,064,486,604

Totalcorporate.

704,636817,234145,412751,368610,384070,570519,119633,117,312.774284,003503,662253,744685,329382,856630,602580,309742,854 !778,312 I,861,724 j706,911 I138,195661,422 !882,803 !664,421 !144,978 i338,867 |732,510 1447.066 j874^276 I512,69,8 i924,094 !737,212 I581,835 |600,820 j201,351482,931 I468,785409,707762,577895,659

66!5238:87:

467:375:205:11:

222:33:35;3.14

245,15:

2,274:60:10;

630,112:is:

1,122:71,23,7,

48;123,57,9,

93,53,66,132j8,

Totalpersonal and

corporate.

18,1,246,176,123.143,105,103:68.

208,94i;537,298,26,

369:53:72,6.

34:199,223

4,197,85,19.

948;179,43,

1,705,137,33,15,88,

23671,23,135,103,96,220:15,

066,658744,2984-*6,245389,051215,258709.035026', 035, 907, 750748,719293,057796,424786,848886,713214,652699,905047.328302,461578,087419,266775,791624,927526,073708,629883,476967,489150.329701,082691,057131,439395,645398,346604,887859,872882,026830,306699,395166,032580,516377,172419,446

Tax.

Percent for

eachState.

Totalpersonal and

corporate.

0.439 !.124 i

8.274 I1.171 I

.818 I

.954 I

.697 !

.690 i

.456 :1.383 i6.252 i3.570 I1.984 !

.174 i2.454 \

.352

.480

.044 !

.228 ;3.318 I

.150 !27.803

.569

.1326.3001.189 !

.290 ;11.721 i

.910 I

.222

.102

.5881.572 :.478 !

.158

.901 :

.685

.6411.464 i

.102 ']

100.000 ; 345,191,844

$1,256,353,

25,962,3,167;1,632,2,6291,687:1,826.1,116:4,063.

19,820;10,703,5,606,

417,6,721,

967:1,049;

93,544:

10,364:387;

122,435,1, 761,

273;20,087,6,544.

694:39, 889;

3,310,522,204,

1,362;4,995,1,312;

545;2,302,l,830;1, 730,3,868,

238:

Percent foreachState.

0.364.102

7.521.918.473.762.489.529.323

1.1775.7423.1011.624

.1211.947

.280

.304

.027

.1583.003

.11235.469

.510

.0795.8191. 896

.20911.551

.955

.152

.056

.3991.447

.381

. 158

.667

.530

.5011.121.069

100.000

FOREIGN INVESTMENTS IN THE UNITED STATES.

The returns of nonresident aliens and also of corporations con-trolled by nonresident aliens are separately tabulated in Table 11The personal income tax returns numbered 4,294, with a total notincome of $65,772,271 and a total tax liability, normal and additional,of $1,656,418. The net income of foreign corporations reporting netincome was $81,814,841 and the deficit reported by foreign corpora-tions having no net income was $2,568,446. For nonresident aliensand foreign corporations the total net income was $147,587,112, witha corresponding tax of $3,189,307. These figures relating to non-resident aliens and foreign corporations are embraced in the varioustables under the proper headings and are included in the total incomeand tax for the United States.

HISTORICAL GROWTH OF INCOME ADMINISTRATION.

The present system of income taxation began with an excise taxwith respect to the income of corporations, incorporated as section 38of the tariff act of August 5, 1909. That statute continued as an



excise provision until it was superseded by the income-tax law ofOctober 3, 1913. This latter statute, as well as the subsequent actof September 8, 1916, embraced both personal and corporate incomesas sources of Federal revenue.

According to the comparative yearly returns of net income, therehas been a more or less steady growth in the income returned bycorporations, with exceptional increases in the amounts reported for1915 and 1916. From the inception of the original excise statute of1909 to the income act of 1916 the net income reported by corpora-tions rose from $3,590,000,000 to $8,765,900,000.

The personal income tax history covers a shorter period. In thefour years from 1913 to 1916 , inclusive, the net income advancedfrom $3,900,000,000 to $6,300,000,000. The data in which these vari-ous phases of growth are summarized are brought together in statis-tical form in the following tables. Comparison by income classes forthe personal income returns is confined to the three calendar years1914, 1915, and 1916 The returns for 1913 are omitted as theypertain only to the last ten months of that year and do notcoincide with the classification used in the three subsequent years.

Comparison of personal returns for 1914, 1915, and 1916, by income classes.

Income class.Number of returns filed.

1914

13,000 to $4,000$4,000 to $5,000$5,000 to $10,000$10,000 to $15,000$15,000 to $20.000$20 000 to $25 000$25 000 to $33,000$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. . .$3 00 000 to $400,000...$400,000 to $500 000. . .$500 000 to $1,000,000.$1,000 000 and over . . .

82,75466,525

127,44834,14115,7908,6725,4836,0083,1855,1611,189

40623313014769

11460

Returns filed by women making returns separate from husbands.

Total 357,515

1915

69,04558,949

120,40234,10216,4759,7076,1967,0054,1006,8471,793

724386216254122209120

336,652

1916

85,12272,027

150,55345,30922,61812,9538,055

10,0685.611

10,4522,9001,284

726427469245376206

429,40117,635

437,036

1 The net incomes reported on separate returns made by husband and wife are combined and includedas one return in the figures for the several classes.

Comparative yearly returns of net income.

PERSONAL.

Year. Net income. Increase fromyear to year.

1913 U S3,900,000,000 !1914 ! i 4; 000,000,000 i $100,000,0001915 14,600,000,000 | 600,000,0001916 i 6.300,000,000 1,700,000,000

Number ofreturns.

357,598357,515336,652437,036

1 Determined on the basis of the number of return- filed and th? average net income in each class.



Comparative yearly returns of net incomeContinued.

CORPORATE.

[As shown by the returns of corporations reporting net income, plus additional income uncovered h\investigations.]

Year. Net income.Increase fromyear to year, j

Returnsshowingtaxableincome.

Returns Totalshowing no number

taxable j ofincome. | returns.

L909 ' $3,590,000,0001910 3,761,000,0001911 3,503,000,0001912 4.151,000,0001913 4 714,000,0001914 3,940,000.0001915 '. 5,310,000; 0001916 8,765,900,000

1171,000,0002 258,000,000

648,000,000563,000,000

2774,000,0001,370,000,000 i3,455,900,000

1 52,4981 54,040 .1 55,129i 61,116 ;188,866174,205190,911206,984 j

209,992 I216,162 j233.223 I244,220 i128,043 !125,240175,532134,269

262,490270,202288,352305,336316,909

3 299, 445366; 443

341,253

1 Returns showing net income in excess of $5,000 exemption.2 Decrease.31915 contains approximately 30,000 returns showing no net income which properly belong and should

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

The net income for corporations, as shown in the above table in-cludes not only the sum of incomes returned by corporations uponthe prescribed forms, but also such additional income as was un-covered by field investigation or other revision of original returns.This accounts for the slightly larger aggregate of net income byyears than is shown elsewhere in unrevised totals of earlier date.

Comparison from year to year of the returns showing net incomewith those showing no net income, shows a steady increase in thenumber of corporations reporting taxable income. At the sametime there has been a slow but steady increase in the total number ofcorporations making returns. The basic statistical tables supportingthis analysis immediately follow.

Respectfully,DANIEL C. ROPER,

Commissioner of Internal Revenue.Approved:

Secretary of the Treasury.


STATISTICAL TABLES.

3588418 2 17


TABLE 1.PERSONAL INCOME TAXDISTRIBUTION OF INCOMES BY STATES, FOR THE UNITED STATES; showing for eachState the number of returns, net income, exemptions, tax paid, and percentages each State constitutes of the total.

[Income returned for the calendar year ended Dec. 31, 1916.]

00


AlabamaAlaska.'.ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaine^Maryland.. - -Massachusetts

Returns. Net income

Number.

2,

2,

21,

4,

9,

1,

6,1,

097

243

994

255

208

435

713

346

808

779

Per centfor eachState oftotal

numberof returns.

0.480

.056

.227

.516

4.853

1.015

2.222

.308

1.558

.407

Amount.

444

144

756

525

004

497

290

887

517

823

674

291

.262

.173

8.586

1.602

1.944

.982

.889

1.034

.646

2.214

7.389

$18,469,0101,878,41911,777,24117,683,678

228,324,94553,854,130133,858,34157,798,41067,334,62117,401,20232,992,96520,362,0227,927,064

484,290,83374,637,68365,604,87439,638,46538,506,97651,274,63330,435,945

121,009,054

474,292,762

Per centfor eachState oftotal netincome

returned.

0.293.030.187.281

3.625.855

2.125.9181.069.276.524.323.1267.6891.1851.041

.629

.611

.814

.4831.9217. .530

Exemptions for normal tax.

Specificexemption.

$8,046,000914,000

3,823,0008,671,00079,731,00016,983,00035,730,0005,021,000

25,545,0006,816,00013,320,0004,183,0002,923,000

142,867,00026,843,00032,867,00016,695,00014,743,00017,281,00010,555,000

35,944,000118,652,000

Dividends.

$4,191,428305,918

2,986,7652,862,58370,611,28115,259,09055,886,16942,086,53214,329,9005,233,5919,973,07212,838,1151,978,251

158,473,34424,809,37916,494,4727,197,158

13,349,22512,234,95410,569,882

32,014,428164,362,307

Net incomesubject to

normal tax..

$6,555,900677,200

5,069,850

6,523,55081,000,30022,382,60043,584,15010,850,50028,392,3505,640,70010,151,0003,573,8503,126,300

187,817,20023,979,85017,665,35016,385,20011,019,900

22,413,5009,728,45054,260,200195,582,400

Amount ofnormal tax.

$131,11813,544101,397130,471

1,620,006447,652871,683217,010567,847112,814203,02071,47762,526

3,756,344479,597353,307327,704220,398448,270194,569

1,085,204

3,911,648

Additionaltax.

$44,8713,47890,12227,042

1,975,630608,106

1,953,1633,478,595500.797209,822175,042295,32577,970

7,190,906686,364165,538228,239164,099330,423

176.798

1,320,319

6,981,037

Income tax (normal and addi-tional).

Amount.

$175,989

17,022

191,519

157,513

3,595,636

1,055,758

2,824,846

3,695,605

1,068,644

322,636

378,062

366,802

140,496

10,947,250

1,165,961

518,845

555,943

384,497

778,693

371,367

2,405,523

10,892,685

Per centfor each

Stateof total

tax.

0.102

.010

.111

.091

2.074

.609

1.627

2.131

.616

.186

.218

.212

.081

6.313

.672

.299

.321

.222

.450

.214

1.389

6.283

Averagerate oftax

(normaland addi-tional).

0.953

.906

1.626

.891

1.575

1.960

2.110

6.394

1.587

1.854

1.146

1.801

1.772

2.260

1.562

.791

1.403

.999

1.519

1.220

1.988

2.297

O


MichiganMinnesotaMississippiMissouri.Montana *NebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Grand total

. . . j

11,4487,5561,44012,9561,8014,286364

1,735

19,701813

93,1552,2071,17621,7742,5392,80040,2893, 7451,204971

4,41410,5141,2591,1004,1905,3602,5758,261673

2.6191.729.329

2.065.412.980.083.397

4.508.186

21.315.505.269

4.982.581.641

9.219.857.276 |.222 |1.010 |2.406.288.252.9591.226.5891.890.154

162,533,10493,201,314,831,796147,069,30319,467,01936,559,6072,799,77519,557,542254,068,8

7,486,732922,864,65124,825,8269,219,055

318,822,51166,811,46224,968,572643,243,99165,257,1639,882,9477,474,252

39,867,675113,278,03714,281,20614,628,95542,216,46449,697,24730,170,80987,614,5956,523,787 \

437 100.000 6,298,577,620

2.5811.480.235

2.335.309.580.044

.3114.034

.11930.529

.394

.1465.062

1.061.396

10.2131.036.157.119.6331.799.227.232.670.789.4791.391.104

100.000

43,662,00028,840,0005,524,00049,177,0006,896,00016,622,0001,402,0006,446,00074,248,0003,113,000

343,902,000

8,443,0004,571,00082,096,0009,736,00010,727,000150,318,00013,848,0004,656,0003,794,00016,987,00040,434,0004,837,0004,123,00016,063,00020,776,0009,837,00031,504,0002,575,000

1,643,310,000

64,35,1,52,5,9,

7,82,

1,63582

135325

217282

1103255111211331

2,136

870,637565,099950,442640,635293,386589,875

662,226431,532

033,825709,667

281,124435,515064,793911,897905,093507,854480,892942,989528,797749,589394,451881,570064,728932,929927,716,343,108,938,909,893,596,487,907

,468,625

55,441,05029,763,4507,559,300

47,217,2007,458,90011,008,950

771,900

5,975,900100,224,1002,780,400

950,238,8008,365,7002, 754,200

103,431,30024,455,1489,219,442

279,671,50022,887,0502,883,5002,082,85013,337,60041,547,4504,555,2504,745,85014,951,55017,475,3508,780,70023,500,1002,563,100

2,572,027,890

1,

2,

19,

2

5

51

108,821595,269151,186944,344149,178220,17915,438119,518004,48255,608

004,776167,31455,084

068,626489,103184,389593,430457,74157,67041,657266,752830,94991,10594,917

299,031349,507175,614470,00251,262

,440,558

2,231,861958,01343,868

1,428,983155,270127,5993,067

138,6553,540,749

28,32758,965,745

393,65611,260

5,653,6803,858,694152,662

12,019,3091,457,363

19,5286,906

146,3261,812,748

76,583270,087294,273426,963240,772783,25516,248

121,946,136

3,1,

2,

5,

77,

74

171

2

1

173

340,682553,282195,054373,327

304,448347,77818,505258,173545,23183,935970,521

560,97066,344

722,306347,797337,051612,739915,10477,19848,563413,078643,697167,688365,004593,304776,470416,386253,25767,510

,386,694

1.927.898.1121.369.176.201.011.149

3.199.048

44.965.324.0384.4532.507.194

10.1551.104.046.028.2381.526.098.211.342.448.240.723.039

100.000

2.0551.6671.3151.6141.564.951

.6611.320

2.183* 1.121

4.0552.260.7202.4226.5081.3502.7382.935

.781

.6501.0362.3341.1742.4951.4051.5621.3801.4301.035

2.753

w

azp.

o

H-

(->

oB


TABLE 2PERSONAL INCOME TAXDISTRIBUTION OF INCOMES BY CLASSES, FOR THE UNITED STATES; showing for eachclass of income the number of returns, net income, exemptions, tax paid, and percentages each class constitutes of the total.

[Income returned for the calendar year ended Dec. 31, 1916.]

Income class.

$3,000 to $4,000 i

13,000 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 $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

Num-ber

of re-i turns.

74,i

11,056

72,027

52,029

36,470

26,444

19,959

15,651

Percenteachclassis of

total.

45,309

22,618

12. 953

8,055

10,068

5, 611

3,621

2,548

1,787

1,422

1,074

2.900

1,284

726

427

469

17.249

2.575

16. 774

12.117

8.493

6.158

4. 648J

Cumu-lative

percent-age.

Total netincome.

Percenteachclassis oftotal.

17.249 $261,344,646J

19.824

36. 598

48. 715

40,280,082J

323,044,287

284,843.579

57.208 236,164,9891

63.366 198,005,755J

68.0.14! 169,476,585;

3.645! 7L659| 148,757,069*

552,133,214;

391,984,997!

290,897, 575J

220,952,370;

350,232,027|

251,477,2611

198,789,232|

10.552|

5. 267]

3. 017J1. 876j

2.345

1.307

.843

.593]

.41fij

.331

.250

.675

.299

.169

.099!

.109!

82. 211

87.478

90. 495

92. 371

94.716

96. 023

96. 866

97.459

| 97.875

98.206

98.456

99.131

99.430

99.599

99.698

99.807

165,805,854|

134.280.490J

121,541,802

102,378,096 {

357,355,318|

223,550,085;

163,779,134;

118,530,187!

162,176,8191

4.149

0. 639

5.129

4.522

3.749

3.144

2.691

2.362

8.766

6.223

4.618

3.508

5.560

3.993

3.156

2.632

2.132

1.930

1.625

5.674

3.549

2.600

l.i

2.575

Cumulativeper-cent-age.

4.149 $291

4.788

9.917

14.439

18.188

21.332

24.023

26.385

35.151

41.374

45.992

49.500

55.060

59,053

62.209

64,841

66.973

68,903

70.528

76. 202

79. 751

82.351

84.233

86.808

Exemptions for normaltax. Net income! Amount

subject to ! ofnormal normal

tax. tax.

Additional

tax.

286,000;

168, 0001

613,000;

9 9 5 , OOOJ

011,000j

394.000!

518,000!

984,000!

249,000;338,000

377,000

681,000

288,000|

346,000

803,000

683,000

790 0001

412,000

100,000

056,000

000

770.000

615,000

800.0001

$23,287,541j

1,299,582;

13,453,587^

24,063,129;

29,417,139;

30,045,805|

31.033,485^

29, 727,269|

137,412,9641

122, 670,097;

99,112,225;

83,931,320;

138,016,677;

104,633.861!

85.050,082;

72,876,154;

60,719,740;

57,088,502;

48,026,7461

158,826,168J

108,031,135

75,620,234

60,913,345!

72.557,119:

$5,812,500;

32,977,700 ;

60,785,450;

66.736,850:

66,565,950;

61,925,100,

59,045,800'

241,471,250;

182.976,900 :

142,408.350 [

106,340,050:

173.027.3501

125,497,400^

99.936,150!

83,246,700j

66,770,750;

59,041,300!

50,251.350;

187,473,150;

110,622,950|

85,388,900!

56.001,842;

87.819, 700

$116.2;

659,554

1. 215, 709

1,334,737

1.331.319

1.238,502;

1,180,916!

4,829,425;

3,659,538;

2.848.167!

2.126.801J

3,478,547,

2,509,948J

1,998. 723j

1,664,934J

1,335,415|

l,180,826J

1.005.027J

3, 749,4631

2,212,459;

1,707, 778j

1,120,037|

1,750, 394'

Totalnormal

andadditional

tax.

Percenteachclassis of

total.

Cumu-lativeper-cent-age.

Averageamount'of

tax perindividual.

Aver-agerate

of taxper

cent.

3299,884

544,981

1,409.143

1,533,261

1,786 524

1,825,935

1,796,6021

1,864,807

1,839,794

8,674,018

7, 215,151

6,401,210

o.350.632|

8.507,897

$116.250j

659,554

1.215,709

1,334,737

1.331.319

1.23S.502

1.180,916

4.829.425|

3,659,5381

3,148.051

2 671.782

4,887, 690!

4,043,209

3.785.247

3,490,869

o, 132,017J

3,045,633j

2,844,82l|

12.423,48l|

9,427,610

8,108,988j

6,470, ()69j

10,264,291 :

0. 067

. 3S0

.701

.770

.768

.714|

68lj2. 785;

2.111

1. 816

1.541

2. S19J

2.332

2.183

2.013

1.807j

1.756

1.641

7.165

5. 437

4.677

3. 732

5. 920

o. 06:.447|

1.148

1.918

2.686

3.400

4.081

6.866

8. 97/J10. 793J12. 334:

15.153117.485 j

19. 668]

21. 681

23.488

25. 244

26. 885

34. 050

39,487

44.164

47,896

53. 816

1,

1,

1.

2.

2,

4,

7,

11,

15,

21.

$10. 51;

9.16,

23. 37;

36. 60!

50.34;

62.05

75.45

106. 59

161.80;

243. 04

331. 69

485. 47

720. 59

045.36

370.04

752. 67;

141.80

648.81

283.96

342.38;

169.40

153. 79:

885.4S;

0.289

.204

. 427

.565

.672

.731

.794

.875

.934

1. 082

1. 209

1. 39ti

1. 60S

1. 904

2.105

2. 332

2.506

2. 779

3.477

4.217

4. 951

/>. 459

6.329

g

sHO

O

OO


$400,000 to $500,000

35500,000 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 anfi over

TotalMarried women making

separate returns2

Total number of re-turns filed

245

376 i .

97; .

42j .

34

14

9l .10

429,401 100

7,635

437,036

057

088

023

010

008

003

002

002

000

99. 864

99. 952

99. 975

99. 985

99.993

99. 996

99.998

100. 000

109,761,198

256,771,325

117 319,821

71,465-199

83 580,891

48 429, 288

40,627,643

102,840,802

6,298,577,620

1. 743

4.077

1.863

1.135

1.327

.769

.645

1.633

88.551

92. 628

94.491

95.626

96. 953

97.722

98. 367

100.000

934.000!

1.420,000!

369,000

158,000|

130,000|

52. OOOi

35,000

39,OOOj

54,782,598

136,169, 725

60.707,271

38,906,751

50.3S5.641

34,178,288

19,592,493

73,931,952

1,643.310,000 2,136,468,625

54.044.600

119.181.600

56,243,550

32,400,448

33,065.250

14,199,000

21,000,150

28,869,850

2,572,027,890

1,080,892

2.383,632

1,124,871

648,009

661,305

283,980

420 003

577,397

51,440.558

6,

18,

10,

6,

8,

5,

4,

12,

121,

701.

549,

020,

862,

225.

198,

640,

697.

946,

281;

939|

337

717j

430!

713

731|

149J

136; 1

7,687,119

20.901.911

11,178,316

7, 604,332

8,886,735

5,482,693

5,060,734

13,274,546

73.386,694

4. 434;

12. 055;

6. 447!

4. 386|

5.1251

3.162J

2.919!

58. 250

70,305|

76. 753

81.138

86. 263

89. 425

92. 344

7. 6561100. 000

lOO.OOo!

1

31.

55,

115,

181,

261,

391,

562.

327,

376. 00

590.19

240.37

055. 52

374. 56

620. 93

303. 78

454. 60

396. 73

7. (KM

8. 14P

9. 528

10.641

10. 632

11.321

12. 450

12. 908

2. 753

1 Nontaxable. Specific exemption and dividends exceed net income.2 The net incomes of both husband and wife were combined and counted as one return in its proper income class.

>H

OUl

co


TABLE 3.PERSONAL INCOME TAXSEX AND CONJUGAL CONDITION, DISTRIBUTION BY STATES, FOR THEUNITED STATES.

[Income returned for the calendar year ended Dec. 31,1916.]

to


Alabama

Alaska..

Arizona..

Arkansas

California

Colorado

Connecticut .

Delaware

District of Columbia

Florida. . . . .

Georgia. . . .

Hawaii

Idaho

Illinois

Indiana

Iowa.

Kansas

Kentucky

Louisiana

Maine

Maryland

Incomes of heads of fami-lies, including joint in-comes of husbands andwives.

Numberof returns.

1,791

185

856

1,948

17,136

3,843

7,365

1,076

5,469

1,536

2,991

853

661

31,813

6,023

7,547

3,846

3,196

3,799

2,206

7,396

Amount ofnet income.

$15,550,220

C1)

9,717,881

15.390,254

181,246,097

46,825,537

96,850,503

47,218,330

52,236,376

13,428,424

C1)14,589,501

C1)393,656,295

65.211.119

57,389,977

35,748,212

31,815,983

42,669,895

23,179,117

92,781,718

Incomeswomen

of m a r r i e dmaking: re-

turns separate fromhusbands.

Numberof returns.

12

5

14

343

55

258

31

116

19

1

34

2

. 507

64

57

7

38

23

40

158


$103,363

(0166,92999,563

6,485,057

1,145,658

5,840,109

2,408,621

2,331,843

1,856,749

C1)

867,262

0)12,017,372

1,047,145

858,696

123,139

390,177

359,738

459,285

2,324,972

All other incomes.

Male.

Numberof returns.

202

56

116

221

2,256

389

1,077

149

796

170

325

170

75

3,611


SI,957,088

C1)1,315,637

1,668,131

22,938,777

4,075,249

15,684,543

3,750,531

6,619,201

1,672,541

0)2,825,536

52.998.910

633 j 6,002,159

597 4.661.004

334

454

515

.121

1,274

2,973,829

4,329,344

5,574,174

3,470,702

16,983,336

F

Numberof returns.

92

2

17

72

1,473

148

1,013

90

427

54

127

87

18

1,594

284

296

103

199

180

256

846

smale.


$858,339

C1)576,794525,730

17,655,014

1,807,686

15,483,186

4,420,928

6,147,201

443,488

2,079,723

C1)25,618,2562,377,260

2,695,197

793,285

1,971,472

2,670,826

3,326,841

8,919,028

Total.

Numberof returns.


i2 097 s i s 4fiP 01 n

243

994

2,255

21,208

4,435

9,713

1,346

6,808

1,779

3,444

1,144

756

37,525

7,004

8,497

4,290

3,887

4,517

2,823

9,674

1,878,419

11,777,241

17,683,678

228,324,945

53,854,130

133,858,341

57,798,410

67,334,621

17,401,202

32,992,965

20,362,022

7,927,064

484,290,833

74,637,683

65,604,874

39,638,465

38,506,976

51,274,633

30,435,945

121,009,054

II3ao


MassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew Hampshire.New JerseyNew MexicoNew YorkNorth Carolina...North Dakota.. . .OhioOklahomaOregonPennsylvaniaRhode IslandSouth Carolina...South DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyomingStates grouped1..

Grand total.

353,728,911 |136,844,936 j79,920,236 i12,511,625 i

120,145,366 j15,319,258 |32,090,447 j

C 1 ) I14,357,579 |

204,861,737 j

6,394,430 !

1,421,824,728 |

20,567,889 j

254,825,658 iI

60,055,060 j

20,994,073 j

500,397,341

47,017,502 |

8,547,292 !

34,568,738 j95,191,082 I12,734,495 j9,411,952 |36,465,803 |43,025,40825,075,829 j71,951,345 |

5,433,66955,045,915

821

154

125

8

169

6

202

31

373

2,454

22

1

405 |

19 |

2 5 I802 I

99 !

' I24 |

43 j17 ;

19 |

33 |

19 |

2 5 j58 I

5

17,629,909

4,858,715

2,554, 704

63,962

2,745,128

405,575

421,585

( l)

461,864

7,781,913

84,521

74,672,579

593,232

C1)12,013,538

457,360

503,621

21,084,058

3,341,107

24,289

(L)

251,277450,855300,870901,691771,156323,532376,528

1,416,66134,88462,725

355,107 4,934,804,725 | 7,635 ! 193,482,535

3,9681,014653140

1,35823633737186

1,74998

12,086234115

2,172273245

4,58839311174418

1,01110111039845227081479

61,828,640

13,808,3647,626,3321,400,11315,526,2443,072,6363,153,723

C1)2,336,81326,089,264

917,775286,828,7532,982,209

0)36,313,4855,143,4522,190,05474,032,794 j6,609,119 |1,119,795 I

w !3,576,699 j11,445,180

940,4111,688,4563,481,3754,988,0863,757,0038,445,845936,849

5,791,06447,461 j 755,531,225

I

3,26050023164613481059

1841,315

136,816

631496871128

3,042

343331215543930911671369349418

26,833

41,105,3027,021,0893,100,112

856,0968,652,565669,550893,852

C1)2,401,28615,335,966' 90,006

139,538,591682,496

C1)15,669,8301,155,5901,280,824

47,729,7988,289,435191,571

C1)1,470,9616,190,920305,430

2,626,8561,498,1301,360,221961,449

5,800,744118,385

1,391,826

414,759,135

32,29111,4487,5561,44012,9561,8014,286364

1,73519,701

81393,1552,2071,17621,7742,5392,80040,2893,7451,204971

4,41410,5141,2591,1004,1905,3602,5758,261

673

437,036

474,292,762162,533,10493,201,384

14,831,796147,069,30319,467,01936,559,6072,799,77519,557,542254,068,8807,486,732

1,922,864,65124,825, 8269,219,055

318,822,51166,811,46224,968,572643,243,99165,257,163% 882,9477,474,252

39,867,675113,278,03714,281,20614,628,95542,216,46449,697,24730,170,80987,614,5956,523,787

6,298,577,620

o

3ao

1 States grouped to conceal the net income and identity of the taxpayer where one or two returns only appear under a distribution. toCO


TABLE 4.PERSONAL INCOME TAXSEX AND CONJUGAL CONDITION, DISTRIBUTION BY INCOME CLASSES,FOR THE UNITED STATES.

[Income returned for the calendar year ended Dec. 31,1916.]

to

Income class.

$3,000 to $4,000!$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 $15,000...$15,000 to $20,000...$20,000 to $25,000...25,000 to $30,000...$39,000 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.

Incomes of heads of fami-lies, including joint in-comes of husbands andwives.

Numberof returns.

69,088

60,53243,90830,60122,06216,64113,03137,32218,48410,5186,5168,0844,5132,9402,0391,4291,146

8782,3561,044

592334


$243,593,572

271,115,051239,719,020197,490,141164,558,031140,686,524123,095,243450,998,077316,009,943230,971,754172,975,951270,076,571191,995,661153,602,500124,670,060100,688,14390,955,13878,086,571

270,839,710167,648,902123,234,87584,992,556

Incomes of m a r r i e dwomen making re-turns separate fromhusbands.

Numberofreturns.


128

160159135136127134536479559543825612427353279251191562302178113

$365,211

623,784731,799689,139688,228681,560827,765

4,079,5284,670,9575,426,7295,883,845

11,666,89410,687,7918,014,7428,347,3846,919,2137,321,7415,682,773

19,639,35214,276,05810,789,6308,061,749

All other incomes.

Male.

Numberofreturns.

2,6748,4227,4705,1803,7322,7312,0631,6664,8722,4251,416

8971,180

6683993062261801213431609357


$9,309,43530,999,66333,273,44328,246,67924,118,37420,403,69317,476,82715,784,39459,230,40941,759,61431,610,42724,491,03940,637,10529,616,53821,788,66319,712,50616,809,55915,188,50111,507,38342,655,10727,597,31620,636,55715,410,894

Female.

Numberofreturns.

2,3042,6344,0252,9412,1371,6511,255

9543,1151,7091,019

6428044302822031329675

201804136


Grand total.

Number Amount ofofreturns. net income.

$8,076,4289,280,419

18,032,00916,146,08113,867,33512,355,80310,631,6749,049,667

37,825,200 j29,544,483 j22,888,665 |17,601,535 j27,851,457 j19,177,27115,383,32713,075,9049,863,5758,076,422 !7,101,369 I

24,221,149 j14,027,8099,118,072

10,064,988 !

74,06611,05672,02752,02936,47026,44419,959 j15,65145,30922,61812,9538,055

10,0685,6113,6212,5481,7871,4221,0742,9001,284

726427

$261,344,64640,280,082

323,044,287284,843,579236,164,, 989198,005,755169,476,585148,757,069552,133,214391,984,997290,897,575220,952,370350,232,027251,477,261198,789,232165,805,854134,280,490121,541,802102,378,0%357,355,318223,550,085163,779,134118, .530,187

IPH

aao

og


$300,000 to $400,000$400,000 to $500,000 ,$500,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000Classes grouped:2

$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

Married women making returns separatefrom husbands s

Grand total.

393

199

292

78

32

28

10

355,107

125,867,469

82,301,536

175,976,604

88,988,206

49,734,190

203,932,726

4,934,804,725

136

148 !

37 |

18 !

15

4

7

5

10,119,882 i

6,739,670 j

23,974,056

5,042,371

4,613,826

6,916,858

34 |

61 i

11 !

7,635 I 193,482,535 47,461

19,666,649

15,179,132

40,659,031

14,040,354

13,801,418

53,920,515

755,531,225

6,522,819

5,540,860 I

16,161,634 j

9,248,890 \

3,315,765

10,708,525

469

245

376

97

42

34

14

9

10

7,635

26,833 414,759,135 I 437,036

1 Nontaxable; specific exemption and dividends exceed net income.2 Classes grouped to conceal the net income and identity of the taxpayer where only one or two returns appear under a distribution.3 The combined net income of both husband and wife is shown in the grand total as one return in its proper income class.

162,176,819109,761,198256,771,325117,319,82171,465,199

83,580,89148,429,28840,627,643102,840,802

i, 298,577,620 So


TABLE 5.^PERSONAL INCOME TAXDISTRIBUTION OP RETURNS BY STATES AND CLASSES, FOR THE UNITEDS T A T E S ; showing the number of returns in each State and class, also as distributed by sex and conjugal conditions.

[Returns of net income filed for the calendar year ended Dec. 31, 1916.]

to


Alabama. . .

Alaska

Arizona

Arkansas

California

Colorado

Connecticut

Delaware

District of Columbia.

Florida

G eorgia

Hawaii .

Idaho

Illinois . . .

Indiana

Iowa

Kansas . .

Kentucky.. .

Louisiana .

Maine

Maryland

Michigan..

Minnesota

MississiDDi

Missouri

Totalnum-ber of

returns.

2,085

243

989

2 241

20,865

4,380

9,455

1,315

6,692

1 760

3,443

1,110

754

37,018

6,940

8,440

4,283

3,849

4,494

2,783

9,516

31.470

11.294

7,431

1,432

12,787

$3,000to

$4,000i

445

40

166

475

4,085

848

1,461

185

1.590

379

590

192

137

6,725

1,408

2,199

935

743

885

499

1,447

5,533

1,856

1,304

262

2,549

$3,000to

$4,000

44

15

24

59

655

94

199

23

317

49

90

27

26

920

163

175

88

95

140

67

276

796

196

166

39

343

$4,000to

$5,000

351

53

152

430

3,884

717

1.474

167

1,305

304

640

150

123

6,612

1.229

1,766

816

681

672

480

1,562

4,998

1,728

1,372

201

2,392

$5,000to

$6,000

268

35

135

288

2,438

499

1.116

135

859

217

443

125

94

4,605

917

1,094

563

485

553

370

1,188

3,560

1,365

900

176

1,522

$6,000to

$7,000

185

2S

77

224

1,803

349

812

109

485

181

349

71

69

3,229

570

727

379

336

388

243

852

2,509

976

652

120

999

$7,000to

$8,000

125

14

59

149

1,250

241

613

77

325

106

230

66

67

2,300

410

504

304

236

261

193

632

1,892

718

448

70

718

$8,000to

$9,000

107

10

50

115

954

190

413

67

237

79

193

53

46

1,722

341

350

196

ISO

212

112

486

1,415

541

343

75

575

Distribution of returns by income class.

$9,000xo

$10,000

75

9

39

83

778

151

373

55

141

57

125

33

23

1,313

288

273

145

142

161

102

336

1,159

424

272

59

428

$10,000to

$15,000

235

24

110

214

2,067

541

1,114

139

591

194

345

106

76

3,679

688

670

408

410

475

296

1,023

3.439

1,297

743

176

1,295

$15,000to

$20,000

106

3

59

89

963

265

582

80

277

66

163

66

38

1,816

333

269

160

197

246

125

511

1,680

660

372

104

625

$20,000to

$25,000

51

2

27

50

531

137

299

53

160

50

95

34

19

1,018

160

125

94

117

134

93

348

1,001

377

214

55

354

$25,000to

$30,000

41

2

20

22

336

65

210

34

85

25

40

35

6

605

108

77

44

45

77

46

193

666

206

116

31

224

$30,000to

$40,000

19

5

32

23

385

103

278

36

105

19

60

41

11

760

108

101

58

61

99

53

217

815

332

153

27

283

$40,000to

$50 000

n

13

7

212

49

140

28

59

12

26

22

6

470

48

34

28

41

55

29

123

474

164

98

14

126

$50,000to

$60,000

31g

4

132

34

94

20

31

4

19

18

23S

35

26

12

23

31

21

91

326

94

71

8

89

$60,000 $70,000to to

$70,000 $80,000

4

4

2

84

19

65

16

23

5

9

12

3

201

36

12

9

14

33

12

55

232

62

46

4

64

5

2

3

2

51

22

43

8

17

3

10

7

123

16

7

7

16

14

12

35

169

48

28

1

36

$80,000to

$90,000

4

1

1

49

9

23

4

15

4

6

7

2

124

11

11

8

4

9

5

32

131

33

27

29

$90,000to

$100,000

2

1 w3 H

36 J57

16 tj

e g6 o2 ^2 M

3 O1 O

65 8

4

6

5

9

3

22

92

29

22

6

19


MontanaNebraskaNevadaNew Hampshire.New JerseyNew MexicoNew YorkNorth Carolina...North DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth Carolina...South Dakota.. . .TennesseeTexasUtahVermontVirginiaWashingtonWest Virginia....WisconsinWyoming. . . . . . . .

1,7954,266

3621,704

19,328

806

90.701

2.185

1,175

21,309

2.520

2,775

39.487

3 646

1,200

970

4,390

10,471

1,242

1,081

4.157

5.341

2,550

8.203

668

233

900

69

323

3,322

169

12,293

397

213

3.519

344

690

5.524

562

226

191

1,043

2,076

201

201

848

1.357

436

1 861

130 I

48

88

10

28

495

29

1741

40

21

417

40

68

919

59

23

20

119

255

22

20

98

133

50

205

Total 429 401 74 ;066 11 056

289

791

99

278

3,434

172

18,820

383

265

3,413

371

522

6,092

510

246

200

796

1,877

212

187

723

1.034

445

1.506

103

239

637

40

214

2.508

91

10.313

317

185

2,645

294

349

4.803

419

167

157

528

1.378

141

138

521 |

643 ;

307 !

972 !

179

441

34

169

1,664

73

7.198

203

97

1,828

235

234

3 346

297

128

92

353

892

115

93

381

439

218

672I

131

240

32

115 ;

1,221

58

5,483

143

81

1.311

189

174

2 552

228

00

54

264

732

71

76 I

259 I

273 |

174 ;

481 !

120

203

10

66

909

32

1,199

102

56

995

140

126

1 956 |

168 !

60

5o ;

180 j

507 ;

56 i

50 !

180 !

237 I

114

347 |

2S !

82

154

14

68

658

26

3,392

94

42

798

104

81

1.550

135

41 !

43 |

139 |

360 i

- 4 8 i4 8 ,

167 j

182 !

95 |

263 I

204

384

23

167

1.985

55

9,810

227

107

2,366

285

245

4.551

454

126

83

434

1,095

162

113

430

486

264

819

97

154

13

93

988

37

5,418

113

53

1.179

155

106

2,337

230

66

32

175

462

71

42

191

203

158

354

64

93

42

512

18

3,254

35

20

698

71

49

1,384

139

19

13

121

254

42

21

102

102

88

189

IS

36

43

4

28

311

6

M78

41

10

463

50

35

827

86

11

11

59

143

24

24

60

70

43

123

3770 i

42 !

376 !

14 |

2,800

38 ;

14 j

490 i

56

32 :

1,104 ;

132

9 I!4

76

159

29 j

2 1 j

78 j

52

145 |

16

25 |

i

8

13

1

12

158

'2 027 52 029 36,470 126,444 (19.959 :15.651 45.309 22.618 ;12,953 '. 8,055 10,068

Married women making I ;returns separate from ; ;husbands2 1 7,635; 128 I.

21

244

9

1,674 ! 1,091

17 ! 11

1

183

34

10

421

31

6

1

18

51

11

4

30

21

21

38

6

4 |314j

40 I26 I

573 j46 '

9

8

47

53

11109

379224

11221

529624

93251011

10

29

5734

5634

85224

21121

1

266613

13

13

4502

472

1

75124

16017

722

4676

14

4501

3722

678

3

us8

413228

5

5,611

160 135 136 ! 127 t 134 536 ' 543 825

Grand total 437.036 74,194 11.056 72,187 52,188 136.605 ,26,580 ;20,0S6 15.785 !45.845 23,097 13,512 \ 8,598 10,893 1,265

o

3ooS

1 Non-taxable. Specific exemption and dividends exceed net income.' The net incomes of both husband and wife were combined and counted as one return in its proper income class.


TABLE 5. PERSONAL INCOME TAXDISTRIBUTION OF RETURNS BY STATES AND CLASSES, FOR THE UNITEDSTATES; showing the number of returns in each State and class, also as distributed by sex and conjugal conditionsContinued.

[Returns of net income filed for the calendar year ended Dec. 31, 1916.]

to00

I


AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowa,

$100,000to

$150,000

2

3

88

22

62

15

372

3

24

2

231

25

10

$150,000to

$200,000

2

2

307

3011

17

4

121

87

16

2

$200,000to

$250,000

1

152

159

5

1

2

1

52

14

1

$250,000to

$300,000

2

173

6

3

2

2

251

1


$300,000to

$400,000

$400,000

$500,000

1i

6 8

1 ?9

8 ' 91 ! 11

I 21 1

35 23Q

2

3

$500,000to

$1,000,000

7

2

2

11

1

26

$1,000,000

$1,500,000

1

1

1

1

1

7

1

$1,500,000

$2,000,000

3

4

$2,000,000to

$3,000,000

$3,000,000to

$4,000,000

2

1 1

3

$4,000,000

$5,000,000

! Distribution of returns b>and conjugal conditions

$5,000,000andover.

1

Headsof fam-ilies in-

cludingjoint

returnsof hus-bandsand

wives.

1,791185

856

1,94817,1363 8437,3651,0765,4691,5362,991

853

661

31,8136,0237,547

Sinj

Men.

202

56

116

221

2,256389

1,077149

796

170

325

170

75

3,611633

597

tfe-

Wo-men.

92

2

17

72

1,473148

1,01390

427

54

127

87

18

1,594284

296

Mar-riedwo-menmak-ing

returnssep-

aratefromhus-

bands, i

12

5

14

343

258

31

116

191

34

2

507

64

57

sex

Totalnuin-of re- ^turns. i-

HM

a

2,007

243 hri

994 _

2,255 ^

21,208 Q

4 435 ^

9 713 \J

1 346

6 808

1,779

3,444

1,144

756

37,525

7,004

8,497


KansasKentuckyLouisiana,MaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew H a m p s h i r e . . .

New Jersey

New Mexico

New York

North Carolina. . . .

North Dakota

Ohio

Oklahoma

Oregon

Pennsylvania

Rhode Island

.South Carolina

South Dakota-

Tennessee

Texas .'

Utah

Vermont

Virginia

11

14

22

15

30

201

88

40

3

54

3

8

4 I1 |

U) I2 i

26

117

46

17

1

26

8

119

1

1,000

1

152

20

6

343

32

2 ]

155

28 j

1 |

304 i

1 i

45

3

1 8 !

3 |

1 j

1 I

1

1 2

1

1

54

10

191 |

1 !

19 \

6 |

2 !

3,846

3,196

3; 799

2,206

7,396

24,242

9,780

6,547

1,228

10,816

1,511

3,824

316

1,334

16,264

695

71,799

1,888

1,046

18,169

2,176

2,402

31,857

2,910

1,056

8S4

3,817

9,021

1,111

880

3,592

The net incomes of both husband and wife were combined and counted as one return in its proper income class.

22

3

39

' 1

: I

i t

3 ,9 !

3

2 ,i

112 ! 2

1 |

1 ;

1

3

I 334 j

! 454 ;

! 515 I

! an j

! ''m iI 3,96S |

j 1,014 I

j 653 |

I 1 4 0 |

j 1 ,358 j

I 236 I

| 337 ;

! 37 j

| I 8 6 I| 1,749 I

| 98 |

12,086 |

234 :

; 115 :

2,172 i

273 j

245 I

4,588 I

393 ;in74

418

1,011 ,

101 :

110 \

398 i

103 |

199 I

180 !

250 j

846

3, 260

500

231

64

613

48 |

105 |

9 !

184 j

1,315 !

6,816 !

03 ;

1 4 I968 !

71

128

3,042

343

33

12 !

155 |

439 j

30 I91 |

167 '

38

23

40

158

821

154

125

8

169

6

202

31

373

2, 454

1

465

19

25

802

99

4

1

24

43

17

19

33

4,290

3,887

4,517

2, 823

9,674

32,291

11,448

7,556

1,440

12,956

1,801

4,286

364

1,735

19,701

813

93,155

2, 207

L.170

21,774

2,539

2,800

40,289

3,745

1,204

971

4,414

10,514

1,259

1,100

4,190

aog

toCD


TABLE 5 PERSONAL INCOME TAXDISTRIBUTION OF RETURNS BY STATES AND CLASSES, FOR THE UNITED coSTATES; showing the number of returns in each State and class, also as distributed by sex and conjugal conditionsContinued

[Returns of net incomes filed for the calendar year ended Dec. 31, 1916.]

Stales and Territories.

WashingtonWest Virginia

Wyoming

Total

Married women mak-ing returns separatefrom husbands l

Grand total

i

$100,000to

$150,000

17

17

32

$150,000to

$200,000

4

611

2,900 1,284

562

3,462

302

1,586

$200,000to

$250,000

4

4

726

178

904


$250,000, $300,000to to

$300,000! $400,000!

2 1

1

$400,000to

$500,000

$500,000to

$1,000,000

1

5 1 4

427

113

540

469

136

605

245

76

321

2

1

2

376

148

524

$1,000,000to

$1,500,000

1

1

97

37

134

$1,500,000to

$2,000,000

42

18

60

$2,000,000to

$3,000,000

34

16

49

$3,000,000to

$4,000,000

14

4

18

j

Distribution of returns by sexand conjugal conditions.

Heads! of fam-

$4,000,000

$5,000,000

9

7

16

$5,000,000and

over.

10

5

15

ilics in-cluding

jointreturnsof hus-bands

a n dwives.

4,753

2,187

6 895

571

355,107

Sing le -

Men.

452

270

814

79

47,461

Wo-

136

93

494

18

26,833

Mar-riedwo-menmak-ing

returnssep-

aratefromhus-

bands.1

19

25

58

5

7,635

Totalnum-of re-turns.

5,3602,5758 261

673

437,036

COH

O

8ooB

L The net incomes of both husband and wife were combined and counted as one return in its proper income class.



TABLE 6.PERSONAL INCOME TAXDISTRIBUTION OF INCOMESBY OCCUPATION, FOR THE UNITED STATES; showing for each occupa-tion the number of returns, net income, total tax, and relative percentages.

[Income returned for the calendar year ended Dec. 31

Occupations.

Accounting professions: Accountants, statis-ticians actuaries, etc

ArchitectsArtists* Painters sculptors etcAuthors editors reporters etcClergymenKngineers* Civil mining etcLawyers and judgesMedical profession: Physicians, surgeons,

oculists, dentists, nurses and other medicalspecialists

Public service* CivilPublic service* Military . . .Theatrical profession: Actors, singers, musi-

cians, etc . .Teachers: From kindergarten to university;

also school and college officialsAll other professions and occupationsProfessions or occupations not statedAgriculturists: Farmers, stock raisers, or-

chard ists etcBankers . . . .Real estate brokers: Agents and salesmen...Stock and bond brokers . . . .Insurance brokersBrokers* All otherCapitalists: Investors and speculatorsCommercial travelersCorporation officials: Secretaries, managers,

cashiers presidents, etcEmployees, all other: Superintendents, fore-

men, office employees, etcHotel proprietors and restaurateursInsurance agents and solicitorsLabor, skilled and unskilledLumbermen.. .Manufacturers ..Merchants and dealers: Storekeepers, job-

bers , commission merchants, etcMine owners and mine operatorsSaloon keepers .Sportsmen and turfmenTheatrical business: Owners, managers, etc.All other business .Business not stated

Grand total

Returns.

Num-ber.

4 229

1 419

786

2 529

1,671

6 628

21,273

20 348

2 992

5 459

914

2,919

2,913

7,350

14,407

6,518

6,146

2,839

1,414

7,479

85,465

12,274

53,060

38,388

2,752

7,243

2,304

1,319

23,631

54.363

2,554

1,311

245

Sl l

18,605

12,478

437.036

Percenteachclassis oftotalnum-ber of

returns.

0 967

325

179

579

382

1 517

4 868

4 656

685

1 249

.209

.668

.667

1.682

3 297

1.492

1.406

.649

.324

1 711

19.556

2.809

12. 141

8.784

Income 1916

Documents

Transcript of Income 1916