Weekly journal-miner., 1918-08-14
VARIED SOURCES PAID
 TAXES TO UNCLE SAM

ISl/o,OWODU personal lHCOlllc ldN COl'
 lected for the fiscal year l9l6. invest
 ors and spectators in all fields
 shouldcred just one-third of the bur.
 den, labor .0S6 per cent Of it, and the
 remainder came from the multitudin,
 ous ranks of those whose incomes
 were classed as derived from ''busi.
 ness" and services"
 Embraced within the latter classes
 in every calling from that of banker
 to the farmer with scant acre, and
 in the profession, from the practi'
 tioner of international law to the mod. est chiropodist.
 Ninety per cent of the total tax was
 derived from those fulsome incomes
 of more than S25,0OO. and l.66 per
 cent from those of the S5,OO0 class
 and less, although the latter consti-
 tuted more than third of the total i 437, ,000 returns. The highest aver age rate of tax actually paid upon net
 income subject to tax was l2.9 per
 cent, which fell upon the highest in-
 come class of S5,OO0000 and over Only ten individuals, however, bore
 the burden of that rate. They con tributed S13OOO,000 to the total tax The average rate of tax paid declined through the income classes to mini mum of .2S per cent for the $3,O00 to S4,000 class.
 Although incomes of S100,000 and more constituted only Is per cent oi the total number of returns, they paid nearly three-fourths of the total tax. Property" income from stocks 1 bonds. rents, royalties and all money working sources-constituting nearly one-half of the net total of six billion dollars reported, even in the face oi | the exemption of all dividends amounting to exactly third of the total net income returned, bore near lv it's proportionatc one-half Of the total tax because of the much high CT proportion of property income i in the returns of the higher income classes. paying the heavier rates oi
 tax. Incomes From "business" and "scrvice" footed the remainder of the tax bill.
 As an evidence of the inducements to thrift in matrimony, the returns { of married men, making due deduc- ton for joint returns of husband and wife. indicated their wealth at more than five times that of single men as shown by their returns, the former bearing a corresponding burden of the tax except for exemption in the S3O0O to S4.000 class amounting to about 6 per cent of their total in come reported.
 Although for the country at large. the returns of single men were double those of single women, the siX New England states were conspicuous exception to the rule. The total in- come reported by single men in that section exceeded by barely Is per cent the total income Of single wo- men bearing testimony either to the superior independence and earning capacitv of the New England women ar a reluctance to share inherited riches in matrimony. The District of Columbia and Hawaii were also conspicious in that respect, showing about equal returns for single men and women.
 A striking eccentricitv in the report is the return in the skilled and un- skilled labor class of twenty-two ln- comes above the S50,OO0 mark, five of them being above SlOOOOO. Two hundred and eighty labor returns were above Sl0,000.
 Four commercial travellers showed incomes of over S100000, as did two saloon keepers, one professional sportsman. eighteen hotel proprietors, and twentv-two insurance agents. Actors. singers and musicians to the number of ol4 showed total income of Sl1.l2S,OOO, neat average ot over Sl2.OOO and a possibility to stlniniate .be other 10000 not making returns. Five of these incomes were over Sloo'- GOO In the class of authors. editors and reporters there were l6 incomes of better than SlOO,OOO. and two above s56OOOOO. Twelve ministers of the pospel showed incomes of more than S5OOOO.
 The legal profession earned the greatest total incomes among pro fessions. although the average income among engineers was higher.
 Of the 23.OOO manufacturers in the country in 1916. one in every ten made returns, paying a total Of F per cent of the tax: of the the merchants: one in ten made returns. paying lz.o pcr cent of the tax: of commission brokers in all fields. one in five, pay inq & per cent of the tax: of com mission brokers in all fields, one m five. paying per cent; real estate brokers. one in four. paying OS5 per cent: lawyers and judges, one in five. having 2.5 per cent; mine owners and operators, one in six. paying 4 per cent. One farmer in about every four