The states-graphic. (Brownsville, Tenn.) 1???-1984, 1918-08-16
ODDITIES OF
THE INCOME TAY

I'LL WuUmL III
OF the 100000 personal incom,
tax collected for the fiscal year 1916
investors and spectators in all field,
shouldered just one-third of the bur
den, labor .096 per cent of it, and the
remainder came from the multitude
nous ranks of those whose income:
were classed as derived from 'sbusi.
ness. and services"
Embraced within the latter class il
ever calling from that of banker to
the farmer with scant acre, and, in
the profession, from the practitioner
o. International law to the modest
chiropodist.
Ninety per cent of the total tax was
derived from those fulsome incomes
of more than $4,000 and 1.66 per cent
from those of the $4,000 class and less
although the latter constituted more
than third of the total $4,000 re-
turns. The highest average rate of
tax actually paid upon net income sub
ject to tax was 1873 per cent, which
fell upon the highest income class Of
S5,OO0,000 and over. Only ten individ-
uals, however, bore the burden of that
rate. They contributed $13,O00,O00 to
the total tax. The average rate of
tax paid declined through the income
classes to minimum of .2S per cent
for the $4,000 to $4,000 class.
Although incomes of 100000 and
more constituted only 1.5 per cent Of
the total number of returns, they paid
nearly three-fourths of the total tax.
Property" income from stocks, bonds,
rents, royalties and all money-work-
ing sources-constituting nearly one
half of the net total of$6,000, O00, 900 /
even in the face of the ex-
emption of all dividends, amounting
to exactly third of the net income
returned, bore nearly its proporionate
of the total tax because of
The much larger proportion of proper
"" income in the returns of the high
est income classes, paying the heav-
Ter rates of tax. Incomes from "busi-
ness" and Service" footed the remain
Ter of the tax bill.
AS an evidence of the inducements to
thrift in matrimony, the returns of
married men, making due deduction
Tor joint returns of husband and wife,
indicated their wealth at more than
i've times that of single men as shown
oy their returns, the former havoing
corresponding burden of the tax exl
,ept for exemption in the $4,000 to
$4,000 class amounts to about 6 per
cent of their total income reported.
Although for the country at large
.he returns of single men were double
hose Of the single women, the nix New
England States were conspicuous
exception to the rule. The total in
,ome reported by single men in -
section exceeded barely Us PEI CO.
t5saf iseciIis oi sIlisIe wSI5el bss, ~!
testimony either to the superior ind6s'
rendence and earning capacity of the
New England women or a reluctance
to share inherited riches in matrimony,',l
The District of Columbia and Hawq:i |,
we're also conspicuous in that respect,
showing about equal returns for single
men and women. II
A striking eccentricity in the report
S the return in the skilled and unskil.l '
ed labor class Of twenty-five incomes 4
lboye the $4,000 mark, five of them \
icing over 100000. Two hundred Q
md eighty labor returns were above
10000. L
Four commercial travellers showed y
Incomes Of over 100000, as did two Y
aloonkeepers, one professional sports u
ian, eighteen hotel proprietors and e
Henty-two Insurance agents. Actors, y
myers and musicians to the number 81
9l4 showed total income of SILL u
$4,000, net average of over $12 900 ~
nd a possibility to stimulate the othJl
: 10000 not making returns. Five OF
this class were over $150O00, and "a
70 above $500,000. Twelve minister. W
the gospel showed incomes of more 81
ian $4,000. ey
The legal profession earned the ti'
reatest total incomes among profess tn
ons although the average income re
nong engineers was higher. ca
OF the $4,000 manufacturers in the sc
'untry in 1916, one in every ten made
turns, paying total of IL per cent pr
the tax; of the merchants, one in sp
n made returns, paying 1875 per cent al
the tax; of commission brokers Ia
! fields, one in five, paying per cent OF
al estate brokers, one in four paying az
80 per cent; lawyers and judges, on. til
five, paying rs per cent; mine own sc
$ and operators, on in six, paying IT
IF cent. One farmer in about eyerv
70 made returns, paying an aggre- co
ate of about per cent of the tax. III
lie teacher in every 200, one clergy. nc
an in about every rs. 70
The three states reporting the great tn