to'l: • . . state .'94 '---source5. iti. j~ ~. .r.£veh · 1 1uin~el. report oil...
TRANSCRIPT
• ' " 8Q~ ~~iCW.·llINIIA'r;~~ OKS'lWl't TAXCOl!-m'l'IOKS
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JII1IIm01'A.: .S1:.te Alsdl\or
OHIO:Mata Aud\toi"
O!tUBOil4t. orax eo.t ••lon. State Illluranoa Ca.al •• l011a.. l1li4 :n.h Cc:-a1 .. 10I1
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OR1blIf: •a.oHtll'1' ot Stat.
q BIldPt DiTUloAt.1~1l01'Control 0a.1 .. 1oD.
W!tIIINO:Board of ~l"UOil
, SIi.ta LlqllO:t' eo-s. •• 1011.JIIfl'AlU.:Iftate .... OWl'tutStateOOllt;rcIl I.111.UW JloaJ:d
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W.MIIT lit' CGIIIIUCJII. AYel't1l .. ,,1_. SIc .. ...". . STATE
'---SOURCE5.UEOF Iti..'941
TAX .R.£VEHM~lII OF Till! "Milia
J~ ~. ~t. DlnII'etH'
. .1ItvPllllllln t'V"I"1oI1.... ~.QI.,
..ahington 2~. n. C.
The Cen8uI BUr.e~u pUblio~tlon ut August1947, entitled State Tax Colleotions in 1947.vr68ented state~bY=St.~ data on ta~-rev;nuetor the ti.oal re.r 19471 in teru. ot 20 oate-gories ot.-taxea. Tho.e 0!1teSOr1e8 included all
• ot the tax clas8e8 liated in table 1a8 well assOClollhe.tgreater detUl 1fith reapeot to saleand l~oen~e taxes. In addition, that re~ortllrovided a\1llll161'1hi,torical data and derivedstatistios (e.g••peroent distribut,ionl. tl"endfl~ratioa, .and per oapita &mount,) w~ioh are notrspe4tod hore. The predent report otters suohalldlt.lonaldetaU as ia now avnUable cxme:rnlng1947 state tax yield8, together with,tinal de~tailed tigures on 1940 stat6 tax 0011eotion8.
The earlier report waa partioularly.~gneJto provide prompt publioation ot data, to ahowl~aJortrend, in state tax oolleotions, and,tofaoilitate oomparisons ot the more significantoompon6nts ot tax revenue tor the varlous stategoverlllllent.s.l:olltor the standard tax oategoriell.however, eabraoe a variety ot speoiti0 kinde ottaxes. oonoerning whioh oolleotion inr~~tionis sOQetimes needed tor detailed analY'is ottu~ struoture .and revenue t:end8~d polioles.In table 2 ot tbis report, theret e, a turtherbraakdovm of state tax revenue 1& proViaed, re..tleoting the oontribution ot part~~ul61'soUroe.to amount. ahown by standard oQtegory ,in t~e194& and 1947 report. on tax oolleotions.
J\JlIOuntaehon here tor ltl.f,? ar. prel1mln!lry:t~se tor 194& are tin,l. and indioate the oom-pooition ot more eummary data presented in thetinnl edltion ot State Tax Cotieotions in 1040.Similar detailed ·~tO;-lg45 and earl1er-rrB-oal rears appear in the tinal edition at theGt4te tax colleotion. report tor the'year in"
, volved.
OLASSIFIOATION O~ DATAThe nature ot the census Duroau's ba.io
ola8sitioation otstato tax revenue ts retleotedbr the detinitions on p'age28, and br.the list.ing. ot 'partioular tax souroes in table 2.There' 111 a Tarl.tion in the extent at detaU ,
roVided below the level ot the uniform CenaUsBure~u ola.8lticatlon~h. lettered and numberedoategories), retleoting dltterenoos i~tte to~ot reporting br individual State., ae well.a.ditter.noe. in their tax struotur.. The d'.-tailed entri.. in table 2 generally emplQY theterminologr at the i~diTldual Stat~a. s.All
,amount~part!oularly minor revenue trom.lioen ••and p!iYil.g. taxes, are oommonly mersed in there.p8~tlve "other" olasse••
Slnoe the ltemized data here proylded aret? .ome d.gree a by-produot or figure. Inltially.eathered tor more .~rr reporting at tax ool~leot~on8 (tor'Whioh promptn.ss is .xtl'eme~lm-portant). tbere ie a 1~1t to the degree or de-taU whioh may reasonably be requested of stateagenoie. and otricial$. Users ot this reportwho t1nd its value limited in this re.peot areurged to bring to the attention ot the Can8usDureuu those ola.... ot tax revenue to~ Whiohgreater 4eta11--or proTi.ion ot detalled ti6-Uraa tor a larger number ot Stat.a--would b. orpartioular value. I ~
Addltlonal data are now being ••I$mbl.d b1tield relearch to till in mlssing items tor1047j the.e It~a are indio~ted by tootnot.' totable 2. The 1047 amount. shown in that tabletor .ub-cla•••• will in most instanoe. add di-rectlr to amounts tor major' oategoriea ~insin the report state Tax Colleotions in 19*7.lIeoau•• ot the iiiitilreandpurpo.e ot thecutte;:tpubll~tion, however. auoh totals are not ,hownhere; to r.fleot by new totat, the scatteredmlnor ohang.e Whin~ haye Ue.n made alnoe pUbli-oation at the report On state Tax Colleotlonsin 1947 would provide tnterim data .till sub-liot ~o l'evi~ and turther supplementation oroorreation.
Detailed data tor lQ47 a8 tlnal11 r.vi.e4will apl'ellras prior-leal'amount. innext year' a
...lDt.ta ccntain,clintbl een.u. ~Ull ~ ..ne-
on ·State, J'1nanOI.- Ira tor Stltte 1'1101.1 ;rM1'I ~clin& coJIN 30 of tbt lpeait.lld r-~. ue>tpt. tor '1 Statal nthI&rl1.r OloelJi. datu (in till , oalll\t:lar JtI.l"-IiIl:r 31tor Pennll1wn1a, lIaroh 31 tor tQl'k and Wub1n&tCIOJin the pt'tTi0\Ml Oalandar 1M1'-lII0111bfr:n tor Obl0.s.ptellbttl' 30t¢Alabta JIId lftoen. lupt. ;311'01.'".....
1
1UIn~el. report Oil stll.to tax lauroea. Final. llWl rig-ur.. for .tandard t~% cat~~a~il' wtll appo~r ln the'Coertnd1U111.2! ~ Gonrnnont !'inanoes .!.!l~.'
oie. and atfiaial. 11.tld on pase 2i. .uppl ..entealn .ome in.tanoe •. by- ret,erlnoe t~ :pUbl1lhe4 Stater.~ol'tl. Tho 1946 data were ol'ls1nallr dor1.04 troma .1~11ar larll.r oa~Y.II, .and wert later l'e.1.edand IUPlIlementla ln the 11/!t1tof f1eld rel ••rohunderta~en br aenlutl nureau r,pr'len~tive.. Theoo~t~.l ot State tinanoe ottioer. in turn)'hl~l in~to1'llUl.t1ontOr th1a report'1I ~l'at.tully ac\(nowloc1!rod.
SOURCES .ANI) .AGXNOWI.~
The 1;'7 data herein reported were obta1ned by a.. 11 Oanya •• , ln JUly and ~U$u.t ~g47, ot the agon·
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OOLLECTIOHS, :BY TYPE 0' !AXI 1941. 194&, 1945, Md 1944
AJIOIlKT COLtlOTID l'IIlCJ:N'r cnwm . ~ DlBmIBJTIW(iD. 1111110IIII)
~ :rrca :rJ'(l& :D101.UdUII -~olud1~'lU SOURfll 194" 1!M6 l~ l~ unaplo~t un .. plo~tIlt
q- .. (l'Hl1lL) 1~6 l.KII lll~ to to to ocaptll.l.Ucm OQapenlatlon• ~ 194'2 J.9.f,6 111f.15 1~'1. 1~'1 l1lf,6-~ , 111~
Total col1.ctionl. .,5,425 12.5 100.0Ina1ud1n1l =laJ1lllnt oo.Mtl13..on. $6,7ln 16,01.4 .5,603 ?3 3·3 100,0 lCXX xxx
lJtclud1n& UI1ll lo~'II8nt cOCIpenllation. 5,798 4".980 4,349 14,lOS 1~.4 U.S 5.9 85.7 82.8 109.0 100.0,
aa~. and Il'0l1 r_1pta •••••••••••• "••••• 3.456 2,826 12,m ·2,174 22.3 23.0 5.7 51.1 47.0 59.6 56.7netal •• 1••, u•• , or Krea. rec.ipt •••• 1,179 900 . 72l 31.0 16.0 ?6 17.4 15.0 20.3 18.1
JIotc:>r .. Mel. full •• II • II ................... 1,124 887 696 685 21:/.7 trl.4 1.6 16.6 1.4.7 19.4 17.8
AlcobQl1c beveral ••• ,.•••••• ••• ~••••••••• 412 402 310 267 2.5 29.'1 16.1 6.1 6.7 7.1 8.1
7Qbaoeo Prodo!i!•••••••.•..•..•.. ~,1;{'••••• 245 199 1.45 169 23.1 37.2 -9.4 3.6 :M 4.2 4.0169 144 131 '124 17.4 9.9 5.6 2.5 2.4 2.9 2.9lneur*nc:e e nt•••••••••••••••• ~•\~••••163 152 147 l43 7.2 3.4 2.8 2.4 2.5 2.8 '3.1PubUc ut:lUt1 ............................
Othtr .............. •....... ,.•••••••••••••• 165 l42 90 73 16.2 51.8 23.3 2.4 2.4 2.8 2.9
L1crnae and pd.-ilel ••••••••• It •••••••••••• $4 787 '''10 1700 13.6 10.8 .4 13.2 13.1· 15.4 1$.8Motor Tlhlc1.1 and operetora •••••••••••• 540 46l 41.4 1413 17.1- 11.4 ,2 8.0 7.7 9.3 9.3Corpor_tiona in IIniral ••••••••••••••••• ~5 120 114 IllS 4.2 5.) -.9 1.8 2.0 2.2 2.4Alcoholic bewrapa •••••••••••• ~••••••••• '10 If! ~J 5. 55 4.5 15.5 ~5.5 1.0 1.1 1.2 1.)
Blnt1nc and t1eh1nc,.» fI •••• _ ••• II •••••• ~ • 42 32 25 23 31.) . 28.0 8.7 . ",6 .5 .7 .6Othlr •••••••••••••••••••••••••••••• ~•••• ll? 106 98 99 10.4 1t.2 -1.0 1.7 1.8 2.0 2.1
Indl.-1m...l 1nc...- •••• : •••••• .,.... "'•••••••••• 418 389 1351 ,316 7.5 9.0 13.0 6.2 6.5 7.2 7.8461 442 1453 446 4.) 4.4 1.6 6.' 7.3 8.0 8.9 .COrporation 1neOll...... , •• " •••• 111 ............
262 253 :m 247 3.6 .... 3 11.7 3.9 '4.2 4.5 5.1Propert,.." ••••••• II •••••••••••• • ...........,
166 146 136 114 13.7 7.4 19.3 2.5 2.4 2.9 2.9Death and &itt •••••••••••••••••••••••••••• •BeY.ranee •••••••• ,., •••••••• , •••••• _.,. •••• 94 90 ~ 71 4.4 8.4 16.9 1.4 1.5 1.6 1.8O\her~ except u,*plo)'Mnt c~naat1on ••• 46 47 31 . 31 4,1 ':/3.'1 22.6 .7 .a .8 .9ur..plCJ1llll:nt ooapenl&"o~ •• ".............. 969 1,034 1,254 1,319 -6,] ..1?6 004.9 l4e3 1?.2 XXX xu:
\
InTE~ lleC:Illse of reund1nfl"to nearest 1IIill1on, d.tatl dOl. ,not IllllYlI add to total.'AlIIounts consist ot .c.tual eollectlons II)d. Uti .. tel, the 1.~te:r "'aIdn« up only 0.8 rercent of the total.11lIrti!4ld., .'\lata for unl!!lplo)'!llmt caapenaation tuel repl'f •• nt nit co1l1ct16nl depos1 ted 1n stat. clNX'1nc ICClOllJlt••
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8OUIlC18 or !STAT! TAX UYilCUS JK 1M" I" hbl. a.-S'1'A~ 'lAX COt.I.lCtlaN8 I1f _AlL. BY 8'1'AD8~ 1M7 A1Ql 1,.6
(Oo4e.letkllt a'" ~I preoe41!11tax .~.. ut' h* tM OUWI Bl!rNIl'1 \IJlttOla oluaUI'lItt. ot atete taler ..pee l28 tor .cal'l.",' ltet1Dc IJld'l~ btl.tt;1~. XII. tlI..... ot,'cae "tau. III .te.te4 lD tOQi'DOto.. , 1M7 f1pZlt1"Qft
, 1II0~". or DOt fit .... 110111.1 .. (ID thou .. '
. "XllIII 0' 'lU 1M' 1M$ , ~at'tAX 1M' 1.
",AUIWIA ~ AUJ.UI.A.-ClllltlJwe4 ". . c ' .. •r-:-'II:..-".;- ....A. BAtIS AID 01088 aJaI~ •• , •••••••• , ••• ,.•• 11515en 148 4.19 J. ~l'IR':I:r-OOJ1t;bl1le4
1. Gealftl ee1e1, u", or trO" reOttptl •• n,m 18.1166 Ourreat JUr" 1e'P1-Qoatlnet .. ttot.. 8al ... 1II ••••• : ... J: ••• ".,. •• 111 ••• " •••••• 11•.- 1'1,140 SUe. 1'IteiIIt4 II .~ ..1.....~ .......... " .......~............. \ ... II$IS 1,1111 Porior )"eAftI1 le ..l .................... •• l.I8
• ~ ~1"ti4 .~041t1'1 aDd .. nlo ....... ~a,l!8'1 1!5,1'" ~--a. Motor :vth:l.olt MU.................... 1l,1S9, lIS,1615 I. wm.AD OM......... _.................... MO 1"
GltoliDa-Stat. ah.re •••••••••••••• 10.'1119 8.10a 1. 1DJle1'1tau. •• u4 .,.tate .................. NO 116o..oli..-oount, ~ •••••••••&••,. 10,8n 8,1&15IIIKRAICi •• "'11 ............. II .................. ,. '"o..ol1D...ol't,. Par ............ III II III ... II II • .a • 1S8' G. "6
Oth.l' ....................... ,." ••••l'~
III 1--········..·······.... m ::It. AloObQl1o bneraa ........ II II ........................ 15151 Izron •• tClllDaltl ..... " •• 411 .......... II
o. '1'o'bt.ooo pzaoduota ............... II. II II .......... 15,·'100 4,9'14 ' 'lJbf1Mp _4 OJ_tel:' ................... 10 ""':. ......... .oot
4. InlUl'lllce CQIlPfJd. ....... -. ........... '•••••• II 1,90R l,f.I52 rOl' .. t pr04Qot •••• " ................... '11' .......-...~ ..~,.. ...................... 1,eu 1,4.11
W11" -.rlhe.l ......... II .................. , 46 '40 JI. cr.rs::IR •• 6 .............. II • , •• " ..... II' ....... I: ........ 1,001•• rublio utili ti••••II' •• 11.. , ......... " ..... 1,119 1,408 1. PoU•••••••••••••••••••••• , •••••••••• D406 .11I:p:ea1 ..................... .II ............. U 19 •• Doc_tarT IIlld ltoo~ tralter ••••••• 4.19 Il'1'OB14ro.leotr10 ... ,.••• II .................... '" ... an "90 ])ee41 ........................... " •••••• 1'17 18:1.. llroa4 •••••• , •••••••••••••••••••• 4.6'1 4IIS J&o..~ ••••••••• :~ •••••••• lr··"·· IQ6 1UTttl_r,ilbne ................... iii •• ., ........ 170 IISO Secur1t1 ••••••••••••••••••••••••• I' ..,Other •• til" ........................... 190 lacs I. Ml.oellineoUi tax •• --trlel ••••••••••• " U
C. ,Mai.. l01Ul. 1IIWI_1D"-pl.lI:J-1Dc " ...., 10.l9aoa:t4. and ]lUDoh boar4a ......... "..,....... JliO lOfr 3". ~ O<IA:P.INsA!lOlf ...... * •••••• , .....II. eon .1l'1nkt-oarbooio .01d &II....... 4.'1 .11. otber-lubrloltll1& oU •••••••••••••• 319 200 . AIlunIfA
, (" qB.. L;ICIIIII jID fRlVII.ICII ..... , " ••• '"..... " ......... 11911 A. SAU8 AND~ RECl!ill"lB •••••••• ~ ••••• !6.U8 1O.lSlll
la.Motol' .,.hiol' •• ".......... '"............. "• ·";6at. 0,169 1. Gell.rtl. Ill ••• \l.. , or BJ:OSI ,lp" JJ,4.M 1I.07l1111.Motor miol. operetor ................. 612 lSI 2. Selectlld.,p~ltl.s 1114 1'"10 ...... 18,054. 10,94'a. Ool')lOratlODa in .. Deral ••• "." .......... l,m l,acsa a. Motor ....hlcle tu.lI •••••, ••"......... '1.g,s I,Q$
~orel&D oorporttloD .otraooe ••••••• 1511 sa St.te ilh.l[lre." ........... " ... "" ....... 1,69'1 <4.,M5J'rlllOh1at - state ahue ........... 1,156' 1,158'1 CO\Ult:r abare ..... ~• "••••••••••• "•• 1,1l1li 1,1191:lrlllOhl •• - ~tT Ih~ •••••••••• 1'1~ I'll b. Alooholl0 ""rae ................ ,.... 1.'S:> 1,1&1Corporat1oa Plait ................. .- 132 106 O. 'lobaooO produQ.t ................ ,..II',,: .... .1,1I'1? 1.~Ohart.r pd tl1iDl ••• •..··" ... '.iI" .... lSI lIS 4" !D*UrUlOe ocapani •••• " ......... " .... ~ .ft98 olO9
3. .Alool101'S.o beT .......... II ••••••••••• " • 1311 108 ' .... </ ... I~. ~aa. ...... " .......... W U9Statf abare ••••••••• ""., •• "." •• " ••• '111 IllS > •• ;flr-" relht IJld pllneiOlll •••• • '10COUlltJ lIhare •••••••••••••• "'........ "- iii •• Public "tUitiM .................... "'.. 6~ 1110
.ft. HWltiDc al\c1 t1ahlDl ••••• : •• "'........... :m c 119 ac:-.oa carrier ...................... " 6l11$ 15l'115. Qoe\lpatlona. It ........ ; ........................ 187 (SI :Exp:re ............ ,," ................. II' " ... '" a
At:t~18 •••• ~.\.,. ................... _.." • l40 11 t. hl'l __tu.~ ........... '.••••••• ''1'" ISK 6", lItJ.1Qlau. II • " ............................. 12 10 ,f>
Ot!I.er." ........ ~........................... 11 a9 B. LICIN8Z AND PRIYIlZOI ...................... 1.749 I_O. Claw .to~ .........It ........................ ISl 91 la.Motor ... hiel .................... ,."......... ·l.tI6' ~.DIi8t,
__ te,reo. tnolal--box1Jl& ant , pertltl0.t:t0t tit) •••••••••••••• 1M 116
~'l:lJ11 ............................... 6 15 MOtor yehl0 • rec~t:atl0 •••••••• 1,"_ 1.1&1a. ~ ............................... '••.• 1.009 1.?!!1 L1~ till ........................ • a&
:r.rt.lllser-tlci IlId IIrlJlda ••••••• - 229 Other ......................... If •••• 18 til.... I-._PI 0" braD4a......... ;...... 188 141 lb. Motor ,._101_ ()perator ...................... .ft9 .ft6~ .. 011 1IIIPMtloll •••••••••••• J08 1'18, I. Oorporat1oDl in CIllIl'el-lIIoorpo:te.-Oeaoltu 1•• peotlou .......... It ...... " ••• t2 ,611 ' '. ~lonaDd laTla~t t................ 'eo riaMilk l¢Q4\10111'1 aDd d.. l.re ........ 23 U a. 'Alcobol10 •••• racH ........................ 118 ~'f1a1Itr 04 tlll'PIllt1nll aeuare ••••• 118 158 .ft. Bw:ltiJII '-Dd t1ah1DC ........ It .............. " "'1 1701'1'l\'llece to operat'-C ... :al ••••• 018 '18, 15. dooupatlou ..................... : .......... UII 1U011 o.. ,.JU ........................ 90 ,.. .... u.t1 nltur-ll\a ••••••• /. ~\........ 10 11~r_ ..................... •••••••••• 23' . 11111 JUr ................................. 11 . U
lJaIuaao. actllta ............ II ....... 118 1.O. lJID11"ID1AL llIeJiCIII •••• II •••••• 4 .... , .......... 4. 1M 8 JIIO Other." ...................... " ..... III 70
8. oth~ •••••••••••• , ............... I1 •••• "l66 JAIlD. ~ar~ lMCOII••~••••••••••#••• 9~ 1 ()tt. IMI .,tail _at 4Ht.n ............... ". lIS 11OOtporatl~--ltDIral._ ••••••••••• l,n8 8,00$ .ID..I~. oC*PeJll ••• " .... III ••••••• , 1.ftO •lJMaeial 1.. t1tut10tl1 ............ lOIS 151\'1 •.. 1 •• te a.. lue ............... I 17 10
coatraotor ......................... ; ., .ftOI. !IOPIIrl'r .......... " ............. "'\11 ........... , 5151 , :al.ft Ot:b. ••••• " ...... , ..... , II ••••• " ••••••., .ftO
OIarreI.t ,.arf I 1..".." •••• '............. 6.~TII "l~' ~8nl.lf.1l1U ....................... I,III! 1,116 O. lID11'llJUAL JIIlCIII ..... "." ....... ~..... " ..... •• 001•• IU••••• :•••••••••••••••••••• I.'fol. 1,'1161 ~U ........................... 1114 '900 D. ~TJ:)If 110M ...... " ..................... 411' 1.181.
'"
... f~ a\ _ of ~bll •
...,.., .,." "
.~.'"','
4 irAft~1M' .'-111_ J.-8'l1'S TU oo.t.LIO'.rXOHSD III'l'Al~1 Bl' 8'1'.4T18; 191' AM» 1~O--Co~tlnu.4 .
(XI. tllO\WlIlI4a) ,..I XDII) f1l 'tAX ",.6 JIIII) or_ ,
1~7 l,n1M'
. , -lIt~t~ AJr.AJIU8-COIIti~1IIt4..1115 .2IISI. ~ ...................,••••••••••"....... t.51S U.I590 ." mA!I!l .AID OM ............ of ................... " ........
!'toplt'l-c ... nl.....,........__.......41 • 1,910 ",()68 1. lpher1'-anoe 1214•• tat ............... "...... llIi aDl>fz-l,.:t. tar 111M••• , ....................... 145 1151 .
J lIotC*' "*101.... It ... II ........ It ............. 1571 ael c. 8IVIRAJtOI ..... 'III •• " ." " • ~ .............. t~............... 1.69S 108.OeDtral. ~..... ;............................ ~"l 8111r
.f'. 1aA.,. AID om ...'.................. , .•.• ;....;.-., - 15'1 815 ,~*.'It............................."1. ~.rl\aDOe ~ --"~ •••~•••~.......... 07 ~jIS Goal ................... _.............. (....) 1U
O4tOloclati •• III •• 'II ..... ~ ... " ................(..,~.~ OOMPIRSA~ •••• : •••••• ~, ..... 8 "'75 1114 Ot;h..r •••.•• ~............................... \".) ISS.
0
~ ., , t, lJIIIIP.tOJlIIM COJIl'IRSA.TIOH ...................... 15.1157 154'11I
/ .80988A.. 8AX&S AID o:aoe!IS.. ~ •••••••••• "' ........... 4.'7 8711 OAIJJ'ORHlA.
,1. ~ IIal • I' 01;'cro" no4lipta •• .I.7,l.W .1.11,849 r
s8.ll.84.'1 80'1.6915'< a. 8el .. W4 .~ltle ... d •• nlo ........ 1IO,G815 26,579 A. $.AIM .AlID ~ SCllPTS ............ "......... "•a•• ot~ nblole tu.la ........................ " 17,'109 14,'7154 1. ConeHJ: .al••, u.. , or IrQ" r.1pb. . au,a78 , 1'18,5118,. .Alllob,olla lteTft ..................................... 15,1528 15,,298 e.,p.l.ote" CC'IIIIIodtti'lI II.I1d·.enic ....... lfol,4."" U9,OOll,
1f:lae."". fI" ....... -... " ..................... .,...... '74. 715 •• ilot.ornb101e ~11 ............."'....... .,• '16,1510 61,OGBLi~ .~callonace ............... 3,1520 !.969 Gtulo11ne ................... III ............. 78,Il10 1511,208
"LiqUor .al........".............~........'0" •• 5Sa 900 D18.8l 011.............. ".... , ............. 1,160 1,I!II5Ieel:' ................... " ......... " .... "" ........... . 1,262 3,,8110 b. Aloohollc bIT.............. r.•• "....II ...... 111,90. , :u.saa ;x..J.t .... til" .. " ....................... " ... - .......... II 15 d. Inauranoe o~PIIll1 ......................... " ..... 14,6~ 18,'158
o. !Ob&ooo pro4Udb~o1C~tto' ••••••••• lS,lI&l5 4.,M4 Gezleral ........... "................... " .......... U,458 18,4614. X'a1lUft!lO. Of*,l)8.D.1 ...................... " ......... ],.188 1,088 1'0rlQlen" ooapenllll.tion-8.~ tax •• ~ lIOl
•• MUo. \1\1111;1........................... ; __ 14 11 e • PUblic utl11tl •• .,.................. _...... 8,en ',m'r. h1'1... ,:~_1...........It ........ It ............ A 66110 864 Motor tranaportatioJl ....... It ............. 8,0115 S,'749a· Ailai .. 1OU .... _b-bo~ rao1l1C (...) M ~1lroad tranaportatiOQ •••••••• ; •• 8lS 606
-i. othu ...................................... a. ... 1 1 e. PaJ:01··.tuell .............. __" • II! ........ It ...... 111,061 82,'11'7I. Ma1.l1ou, lIII\III-.nta-boxiUC and I ..
,
•• LtaIIIII .AID mIY~ .......................... ". 6'76S1 5•.f..ftO wreatllD& ......... '"•• "''' ..-............... '." 8116 U'7la••~ fthiol ................................... 15,867 4.,au 1. ot.ll.~~1C1ultural JUrket1DC .al... ',IU, I,Utlb.Xotol' nhiolo oporator .... .1!............ 868 191 J...00~r.t1oba ~ ••neral................... aM :104 I. LIOmtlI AND PRIVIIJDI; ........... It ......... ~ ••• 11I.1EI9 Mll'1
, J'rpohl ................... fI .............. 110 296 la.1IC)tor Tabiol ............ " ............. " .."•• __ aa.Qfl8 18,948lJ;loo:rporatlOJl ............................ 14, 8 Reclatration and .. iCht ••••••••••• 19,11159 16,1115
a. Alooboll0 b... rqt ............................ 296 190 TraDater ••'\ ................... " ............. 1,'192 1,!S19tictuor ................................. liM la8 ru1ac:............................... 1,147 971Be.%' ................................... 60 !S5 Oaft'fan ..................... ..-•••••••• !S08 8111nn. .......................... IiI •••••• 11 11 'tranaport.e.t,.Q1l., .......... " .' ........... 6'11 !SI
4. Huntlna and fieh1DC ........... '"•• ".......... '16'7 540'7 lh.llotor Yeh101e opera.tor ................. II ..... 181 18815. OocUpatioD8 ... " .." ...... II .... ; .......... " ...... ". 664 108 I. Corporatiou in aeneral ....................... !S7O as1
In.urance qeDt ........ " ......... " ........ 48 43 a. Al.ooholio be....reae .......... " ...................... 8,901 8,488 ,CoaIIIIet10theraplata ...... "" ... "."" .." •• 7 III 4.. lIuDti'l1g anel tiahi.ac ....................... " ..... 2,708 JI,402other ............. "..... " ............... "..... 9 . 41 15. OOcupatlon ................... 'a" ••••••••••• 81511 '758
'1. AIlu_ta, raoe traob ......... "••••••• 1aa <t9 eo.etolQ&i.t,. II ....... ~" " " • ~;; ....... 108 100Pool table."" ••• \ ....... "•"............. as 19 Pb1.1QlaD •• ~••• " ..... It "' •• ~ •• " •• " - •• 191 lel. B61''' raol~ ....................... ----_.- I/O :IIu.r ••• "'•••• "" ............ " ... " ......... 79 1111,
8. Otl:a...r ••• ~ •••••• - ......................... II:~ 1510 Pb~i.tII •• , • "• "... " • ".... ""...... 58 611TeD41D1 ... ebb .. "" .." •• " .... "." ......... at, Aaoo~tanu ............. ". "'............. 154 flO01carett. 4.. ~ra .............. "..~"....". 1'711 UQ Barbera •• "" •••••• " ................ ". ''1 611Inauranoe cOllpe.Dl ...... " ............. ". 58 66 Cblropra,ctoH"." ..... "............ "•••• 115 lSr.rtilizer ••".....41 .......... " ....... " .......... 24. 18 01,,11 enaln .. rs." ....... "•••• II ......... 151 '"Gen.ral cootraotoH ... 41" ..... ".,,, ....... '" _ ..---- ------- Dlnti,ta ......... ~...___.............. II II 8I'i 415au iDapeotlon ............................. ~ 16'1 Det.otiT ................. ,....... ~.... to .. _. 815 1'1,.ed !D..peat-iOD ....................... Sl 611 Oatebpa:tlai,ta ...... "" ................... ~ 11other ................................... II" 3 40 , Qt;her~.ti....... "'.... , •• II! .............. ill. 111 8S
) ,8. Oth.~••••••••••• , .................... '" _,110 .,!1118O. IJl)Ifl.l:KL\L JltiOCIII ............. ~................... ·15 <lIS'1 11189 Plant 1n4uatl'1........ :; .................. Ih 11'1
OOIJPORATIC:II :IJIIIC<*I ........... .,•••••• : ••••••• I·' ... 4 and tet't1l:1wer ........ , •••••• 102 881D. 1e~ DiT1.1OQ ot KoOl1ca1o.-l1o ....... 2110 11K
CoDtraotor._. "'_•••• .,_...... _......... ~6 au.. ~ .......................... fIj•••• , •• 1I~1I1ll1 .c.. MIl' ~al trapp1D& an4 ~"1D&. 11' 11'Pro~--I ... ftl ................... ~ ',40'1 ",119 Pul1:l1 turt deal.r ..... ,...............'"... 160 1MJ.lUb110utill1;i ......................... 116 16 ta'uraQoe ooapadi ................. 1151 lin, ft1vat. oa:r 11...................... III U surpl~. 11_1DIUOCl. "l'OkI~ •• , at7 1M
a&a ........................... , ......... va 86 ~....~fM1 .. t.at .... 1.:1:'11,............ Ito ... h'1 818
11M fOotllOtH .t .4 ot table.t..- ,
.."d
0
..
..- I
" :
I!IOUIlCJ80J' ITATE TAX lUi:VlNUE IN 1~'1
Table J!.- STA'l'J TAX COtLIOTIONa IN mAIL, BY STATISt 1"7 AID lV4.5-0ontlnued
(~ tho\lall4ll) •.XlND or 'rAX 6 1947 11146 , JaN!) or 'rAX 1947 19406.
OAlJrOQNtA~ont~nu.d COLORADO-Cont~ul4 '
B. LlOIIm .ANn FRIVILJ:OK-ooilt1n\l.d B. ~ AmI P.IUVIIJGI...:.aantinul4 .S. oth.r-Continued 4. iUPtlllC ~d t1Ihinc-Col1t1nued c,
:IIIplo~ent at$exioi.a ................... '79 '61 Dill:' and elk ................... II ........... I'U 11811.AD1aal :lnduatZ7 ......................... ,.". . 181 112 ~.r ................. "'............_••"•• 18 15'Athletics. _........ "...................... 2B 26 D. llooupat1~ •••• '"............................... II!" U6 21'1 /Building and loan ....................... 1a7 94 Barbera ............. " .." ........ , ............ 18 10Oollection lIS.no:!.................. 20 18 Co_ttologlata ...................... It ........ 115 ..SpeQ1t1ed ool'pOrat1ona ......... _........... 14.'7 l26 N\tr ............ _............................. , 21 1801.en1ng e.tabli1b11.n1;IS ••••••••••• 135 - ,162 PbOlWl.cl.ta ................... "" ....... 16 11'IIIbala.rs aIIdtuneral .. tabl1am.entl 20 a3 Real •• tate brokers ...... ,............... ,28 21R.tall.r ................. _,........... 133 119 InI~q: .... D"................ t.,. 4.'7 41Penalt. to post aigna ................ 21 17 other ........... , ... It ... ~ ...... It- ......... '715 71other ................................. ot1' ...... 1114 108 S. ell.ln .tor ........ ;=J; .............................. 172 115'1- '7. AIIu._nt.. race tracka-box1Dg, ••••• 19 18
C. INDMWAL- INOCIII ................................. 151 1111: 44.946 8. Other ............... !:..."....II ............... <lIS5 8111
D• CORPORATION .DfO(JiZ ................................. 15\11151 116.'198R•• tauranta ........................... .,..... n n:AUto e.. p.............. ,'................. 811 - II
BalIk and corporation tranoh116 •••• '118,67<t 1115,416 Coal a1J) ••• ,. ........... ,,, ••••• ,1 •••• 11 10 10. oth,r ......... II., t •••••••• IIIt ._ •••••• 471 8G'1 Btdd1DS -.nut.cturer ••••• _......... 15 11~. "l Money lID.4.re •• II ,I ...... II • II ......... III U:I. mOPlll'rX' ............... II •••• it ....... , II ••• II • II • 29 2«. 18 98li PoulttJ d.aler. and hatch.ri .... 28 88
~blic utl1iti •• --priTate car ••••• 1580 5'11 Produce dealera." II ........ " ••••• II •• 'l:! fr9Motor Telltal ••••••• II ........... II •• II _ • 28,6S2 ;W,folO IlrIlnd lnepilOtion t............... ..
101~- ~- Other-delinquent ....... II ........... 2 1 Other ...................... 'I" ,I.' II II ,I ..... 128 101~<~-r < j . .
F. IlIA'lB .AN'D om.. II •• II ••• II.. .. ••• ,I ......... II ~ 20.0'1\1 14 1118 O. JllDIV'llltJAI,. lNCOIIE ......... II .. II • II •• ,I •••••• ,I. 6.487 3 fSlIO1. Inh.ritance and •• tate ••• II. 'I' ,I ..... ,I ... 18,872 18,938
D. CORf(llA.TlON INCOIlI •• II •••• II .... II II II 4 ... II II • II • II 33012. Gltt.1 •• II ••• i. II" ,I ...... : ..... II .......... II 1,20'1 5'715 3.076:I. .PROlDTX' ..... II : •• II ••• t • II •••• II ........... II ... 4.,648 4 676~.SJ:VIRAl1C1.. II ••••• II ............. ,. II ..... II II II •••• 1116 690 Real.. II ................ ,I ............... lit. " 2,'100 2,778
PetrollUlll and IU •• " II 11''1 .......... II 258 260 fer.onal .... II ... II •• II II • " ............ II ... 111.. 911Xelp, flab packer" .ehIon and Publtc ut1l1tl .. -roallild parlQllal 74<> '77'1ttab.r .................. "'........ II ••• 26'7 330 . Metal _in •••••• II ••••••••• II ... II" It • II • 2l. U
l'1'ed.t.~l"Y ani&al control .......... 4a '9J. UNIKP.LD!KINT OOYPINB~ONfIj ••••••••••••••• 116666 148 '167 Kotol' Tehiol •••••• II ..... II .. II • II •• ,I .. , I 226 ll1S• .,
COI.01WlO r. IaA'IH..AND om:'. ................. : ........... l,fill8 2.643
A. SALIS AND ~ !IaIIPTS .................., lIB 11&'7 30 2811. IIIh.r}t~ce and •• tat ................ ~,510 ~,'662. GUt ....... ,,, ............................. ,. '78 17'1
1. Con.ral 181•• , u., or IrQ.s reoeipt •• 20,993 115,1582G, ~~ ......... \ ........... ; ..... : ..S.l ............................ , ••••• }.9,'183 14,1168 M 32
U..... " ............................... 1,204. 94.6Sonic.. (R.peal'd .rreoU.,.. :.~ C(IIl'ItISlTIOR ................. " II,G56 4.,1179r.b. 29, 194.15)....................... II 61
~ctINIC.'re. Se1ect.d OOlaOd1ti •• <and .~10.' ••••• 1'7,1I7( 14,64>9a. Motor '1'eh101. ru.ll ...... :~............ 12,370 9,089b.. .Alcoholic b.l'v.&e'" .................... 8,918 4,4&8 A. SAlIS AND GROSS RIOI~.~ ••••••••••••••~ 315117 30,1114. IDa\U'8.Doe OOllpaJll ...................... 1,191 1,096 2. S.lected OOB&odlti,1I and •• rTle ••••••• 315,3J.'l aU,lllill Other-ol.c:aallIarl11 ..................... ......---- 1 a.. Motor ...hiol. fu.l ........................ 11,926 9,101
~::c.~- " b. Alooholio beTerqel .................... , 15,708 11,672B. LlCJ:KSJ: .AID PRIVILZOI .................. , ........ .113 ~ ..~. .. n. c. ~bacco produat.--ciS.l'Itt ••••••••• 6,671. 11,611
]a. Motor ...ulel ...........~ ......."••••••••• 4.,8211 a,77' d. Inaurano. c~~l ........... "...... ~~. 6,136 <t,'7ll2Motor 'Ythlo1e 11 ••••••••••••••• 2,9&15 1l,1I19 1'36 tu on tnterest. enU ... ata 1,911 1.m15AUto tt.tl ......... , 111 •• ' ..............
s1111 48 PrIll1".. ............................. 1,2M ,2,87'1PUbl10 ut11ltl.. oo.ai .. lon " •• Public ut.iliti ........... 11' ............... .,709 ".015R. B. Mo. 1'13......... .,•••••••••••• 119 11. K1eotrlc ana pow.r ...... ,............. 3'1'5 :182
publl0 utl1iti .. oa.ai •• 10Q Oaa ............................ , ..... 1157 154~ Ho. ~6 ...................... au -,.m Cbs and electrio ••• "................... 511 698
bllo u1;11itl., Oa.at .. tOR Ca.oOIl carri.r bUle .................. 669 689B. B. 1'0 •• 10••••••••• ; .............. , IMI5 5i6 Ral1ro.d~.t ... , electric, aIId
lb. Motor "lb1Dl. operator ............... " ..... lIB 1113 .tl"Ht ............................. '••• 1,332 '717I. CorpOratlo" 1D-. .enare:l ..... "........... '114 lOIS 'r81.~one fIXIdtele!ll'llph ..... ,...... 1,306 1,264.a. Aloobo11o b.y4tl'aCM .......... ~........... '1211 '148 car aJ1d ~rttI ................. , •••• f 6'7 69
~ 4.. &u1t~ ua t1ablJll ......... , ........... "•• 1,161 '7'1'1 .. t.t and .. ter po •• r ...... "l'\I.... 1111 113.14~'·Oc:abl-.4 •• , •• _........ 'II, ••• 1'17 2815 C. .&aiedon., __ nta-box1I11 •••••• (.) 83
1'1lk1111 ....... " ........... " ••• 'II....... '" 150 1. OtIIer-Wl~.orporated bua~ ......... 1,869 1,06'7
Se. footnot., at eod ot ta"le •
•, \
8TATB,~ca: 114'1
Table 2.-sTATE TAXCO:t.LlC'rIOKSIN IlI'l'AIL, BY B'l'ATIS: lQU ANDlQ~/S-Cont1nued
/
iIND OJ' TAX 19t'l 19t6 KINDOF TAX 19t'l "" 19t6
,Ia(IINICTIOtI't-O<lntlnued DILAIARI--O~tinu.d
B. tlOlNSl~ PRIVlLIOI•••••~•••••~.-•••••• li11 042 ill~ B. LIOINSI ANDPRlVIIU-Oontinuedl.a...lIot yeh1al ••• 11 ... 11 11 11 11 .: .~. 11 11 11 11 11 II 11 11 11 11 11 11 11 _.''11 1$,586 la•• oto~ Teh101 .. ~ont1nu.d
'7 tilR.. l.t~t1on ... 11 11 1111 fI ~"" 11 11:.!' ,• .: 1111 11 11!! 6,136 1$,1$4.8 :t1en. and .. ti.faotlona ••••••••• .!':ranater. 11 11 .. "" 11 11 11 '" 11 " 11 11 11 11 11 11 11 11 11 11 " 11 .. 11 11 J.76 V, Dteler.' oer.llcense plIt...... 8 II
Kart.ra ... ,~......11 11" 11 ... ,.;.11 .. 11 """ 11" 11" 11 11 '9 89 .·Cl.tratlona-oa.a.rolel ••••••• 11911 4.811
Dupl,iaat .. , ..11" 11 11 11 11 11" ~ •• 11 11 11 .. "" .. " .. 11 11 11U 10 lb. Operator •• 11 11" 11"" .. 11 .. " 11" 11 11 .. 11" 11 III 11" 11 ',. 11 11 1118 11.1
lb. Kollol' Te1l101. operator ••• , ••••••••••••• 1~2'11S 1,016 8. OorpOration. ill .enard. to " .... 11 11 11 11 11 .. 11 11 ... ,8,601 8,811'
I. oorporat1ona lQ.len_ral. 11 .. 11 11 11 11 11 " 11 11 11.11 .. "( ) a811 lranch1 •• and ptnalti ••••••••••• a,MIS 8,1911
I. Alooholio bn.~....... 11 .... 11 11 " ., .... "11 .. " .... 11 .. 11 1;674. 1,87a ]'111111 t.... 11 11 11 11 .. 11 .. 11 .. 11 11 .. " .. !11 ..... l!I!6 1111
Liquor oontrol tHa ................. 8,6'1' 1,868 I. .Aloohol!o b.,..l'8Itl .................. 17a lJI8
Peralt, to o~t-ot-st.t. .lIlppers 4:. Bunt1nc and t18hiDl ........ " .... ~•••••• '1 aa, ot l1quor ..... ••• ....•••• ....···;······ ----- IS 1$. OoQu~tloDt ............ •••••• ......••••• 18'1 169
,. HuD.t1q and t1lhiDI ..................... aB9 all biu ••oooupationa ......... , ...... 111 ,88
IS. ocoupation ••••• '!I ................ " ........ (*) 108 "n10. oooupatioll8 •• ; ••••••••• ,. 88 at.
SkiUed tHa ... "••••• ,,;............... C*) all :t:n.urano ..... t..........-••••••"• a7 all
Pbamacl.t ••••••••••••••••••••••••• (*) 118 OtJ:aer •••• II' •••••••••••••• ••• .' •• ".10 sa
.111"....... , ......................... (*) U II. OlIdn .tOres-branch .Ilore •••••••••• 119 , :18
other ........... , •••••••••••••••••••• "*) " 7. ~ .. nt., raoe traoka •••• "•••••••• 6 IS
'I. JIlU.I_at,. ,reo- traea •••••••••••••••• 1015 1" 8. other •••••••• II •••••••••••••••••••••• 730 6400
~ __ t plao.s ................... " 1015 1015 'l'el.pb~' end t.lecraph •• ••••••• es 711
Show. au4 th.at.rs ........... II •••••• ._----- all XerohaJ1ta ••••••••••••••••••••••• lII8 loU
8. Other ......... "....... "•••••• ".·· ••• ···" • . (,) 1198 Manutaoturer •••••••••••••••••••• 8'1 81
Bu.ine.a ot producing, lUlIutaot~ Inaurano •••••••••••••••••••••••• 1'1 211
ins, and tredinc •••••••••••••••••• (*1 318 Ra1lroad.l •••••••••••• " ........... lU US
Seourlti.s--.aney and credit ••••••• (.) .11 • IIe.IIIc: and b~Uding loan .......... 115 109
!dy.rtislng--r.Bl property ••••••••• (*) 16 :r•• a a.. lft••••••••••••••••••••• 38 ''1Deal.rs in .ator Y.1I101•••••••••••• 340 30 Do8lio.n ....................... 20 20
Oe.aoltne statIons ................... '9 '9 JIar:riag. liaenl ........... • ........ lJI 16
Prot ••• lonal, •• rria •• in sen.ral ••• (.) 16 Qt.her ........................... II74 oiO
,·Dos••••• •••• ..••••••••••••••••••••••
(*) 107other ••••• ~............ • •• •••••• •••• " 80 O. DDI'1IIJO'.AI. DfOcII:I ............... II •••••••• 1 '71111 14M
D. OORPORATION »10(1[1 •••• " ••••• '............... 81170 8 '166 r. lllA.m .AH'D Gm............... ···•· ....••·• 11'9 8.066, 886
1. IDherltaDoe aDd ~.tate ................. 6409 8~66J. m.OF.&m' ................ " •• ·II!················ 9117
State tax on t01lJl8 ................... F)MIS (7) :T. tJIIDIPIODIIlf' aC8PlHSATION ••••• " ......... lUIS 9'11Intanalbl •• --inl' •• tMnt •••••••••••• 8'115OJ.t.l" sroUDda ................... ~'•• 11 U J'WlIDl
F. w.m.AllD Gxrr ••••••••••••••• ·.~··~······· 11190. ....190 A. 8AIIS AKD,QR09S RICIlPTS •••"••••••••••• 811.70'1 828801. lDher1tance .ncl •• tate ••••••••••••••••• 11,190 ',190 I. S.l .. ted ~od1tie. abd •• rrl0 ••••• 89,70'1 82,sao
IDhu1tana ...................... •••• ',4069 1I,69t a. Motor 'l'ehiQle tuell ................ 88,978 81,79VE.t.t ............................... IS16 298 a...oliue •••••••••• ·~.··········· 88,967 81,711'latat. penalty I!l1d lnter .. t •••••••• 19(5 808 Other ............... II ••••••••••••
U IS
:t. ~IAlIIIINT COIIPIIIlAfImf .................. 8911" 111.848 b• .Alooho110 b.,.re& •••••••••••••• II •• 1O,4.l8 21,988o. Tobaoco' produ.ot ••••••••••••• •••• •• U,8IIl 10,'172
-.as 4. lDa~o. o~pan1 ............. ·, •• 11,876 1.98JI" lJI.I\1raIIoe p;rai_ tax ........ I,m 1,7840
A. SALIS AND GROSS ~ •••••••••••••••• ". IS 7611 '860 worlaien'. oOllpllllltion tund ..... 680 at.1I
1. General eel •• , u.. , or IP"O" reo.lpt.- •• Publ10 utllitle .................... 1,-&015 1,89'
war~.no7 cro•• 1Do~ ••••••••••••'178 '14.8 t" Parl--.tuele ••••••••••••••• •• ••••• 14,1011 16,0911
2. Sel .. t.d o.-oditl .. and •• mo ........ 1I,1S7'7 ',711 t. JAIl1.. 1ona. ·aauII.-.nta ............. 1171 1SIS6
a. lIotbr 'Wehiole tu.l ..................... 2,6815 1,1101 • othe-oo.PJ'l'lcht.d au10 •••••••••• 8 8.b• .Alooholio b..,.r ....................... 1,0110 "1 '21 '18'1 11 IS11
-d. XnaurUQ' oOlll*lli •••••••••••••••••••• fIJIS UI B. LICIIIIII Jln) 1'RIVIlP •••••• :p.:.......'or Insurano. 0~1 .. 10n.r ......... 1111 II8IS la.lIotol' Tehiol ....... " •••••• J •• " •••••••
16,031 12,'1811
'or Indu.~rlal Aoald.nt Board •••••• V 8 lb. trotor .,ehiole operatol'l ••••••••••••• 1,021 "1
1'11" inlUtuo ••••• "•••••••• ".·.·,,·· 'lIS 70 I. aarporatloDa ib .. n.ral ••~•••••••••• 15111 '99
•• Public tlt111tl ....... "" •••••• "'."".~ •• " 10 9 aapital .toole. n • " ....... " ••••••• 316 30'
t. Par1-tlUtu.l ••• " ...... ,," •••• "•• ,......... l,llIIO 98J Obart;.r tax •••• ".......... ,,·· •••• UII 190
Mal.slona, aIIU'_Jl\l-~a. tftOitl;. 8? 61 a. Allohol10 'benraaea, ••••••••••• • ••••• 1,009 804s· 4:. BUIltial .. a flihlD1 .................. 84.0 64.1
B. tIC'DfSl AND FRIYJ:LWlI ..................... ". 6.0al II 8117 B. eoeupatloDl •• " ••••••••••••••• " ...... • '1,147 1,2118
la. aotor mial ............ "....... "."····,, 1,166 1,01515 ' OeDIral ocoupatlonal 1101n....... 802 6110
R"i.tratlO1l--~'''ure Ger ••••••••• 1S07 1Sat. IDauraDae ... nta •••••• '"••••••••• 128 160
'f1tliDl ••• ·,,······· "'••••••••••••••• 4IS 118 Q,la11tloatioll tax •••••••• •••• •••• as II
BH too,tnot •• at end ot tabl ••
A
SOURCESOF STATB TAX RBVJNUJ!: IN 1947
'lable S.-STATE TAXCOl.J.EOTI<mS IN DITAlL, HY BTA'l'IS: lQ.7 AND19.6-Cont1nJ,j.~, .(1'11 t!loulaJldl)
.,
. .J[IHD OF '!'AX . 1!14.7 19t6 IIlJIll, O:r '!'AX l!l4.'1 104.6)
llORIIIA.-D(Q1t1nued . Cl&JlIOIl-Oontlnuedv
B. LlOIksI AND1'RlVII.IGI--O'ont1nu.d B. LXIlD1BIANDPRIVILJIlI--Oollt1nu.dII. Oaoupatloll.--00nt1nued
*17 AliilL Motor nhlole.-O~t1nu~.u................................ otbw ••••••••••••••• "" ill' •••••••• C··) .'18
BarbeJ:' •••• " ........................ II 10 lb. ~otor 1'eh101. op.rator ................ tveo tlV_1D.Hr~ •••••••• "...""'....... ""•• lIS at. Ohautteur ............ ,.••••• "•••• II " '**) 1'10Be.ut7 aultur1.ta •••••••• ""•• "'•••• 9:1 V3 J):rl1'e%'a." ............... " ..... " II .... (") '169other ............. If •••••••••••••••• 159 -al9 II. Corporation. 1n aen-ral •••••••••••••• 60' '9l.
6. Oha1u .tor ...............................f'1
11'16_ lJiOIIIlt,1c ...................... II .... I~ ISIS6 300s, _Wl_entl, fto. trackB.................. ". *) (.) J'or.1p ....... III ................ " •••• lJI68. Other •••••• II " ......... " ••••••••••• ~ ...... ',lJ8 ",Oil -' Oharter f •••••.................... .. 7 ~..
RailrOad and telesraph ••••••••••••• 162 U7 I. Alcoholio b.y.r ........................ (10t 2111tn.unno •••",•••••••••••••••••••••• ,119 101 ... r.......................... ,.•••• (:to) 8ft. SIIIall l.oaxtIi ........................ 840 17 .~............................. ~... (SIl) 2'1lD~.eotloid ...... " ................... lJI l.a othe.,. .................. ,;•• til ...... CSIl) 180Milk diller. and truoker •••••••••• ..., "<&IS "'. HWlt11l1 and t1ah1l1l ...... II .............. 4.06 179
, , o.ae @alera ....................... (*1 (.)
"'Jiah1lla ••••• ~" • II'" .................... (..) 9a
BIl1lc ............................ " .. ,I••• " BUDt1q- ......................... " •••••• ("'.) 186'ae.loliD.e 4Iftl.erl .................... 89 811 IS. Oooupe:tlon. •• " •• .,.......... ,.. II ............ 881 • 841A.. and 011 in.pectlO1l ............. 00i 706 P;ror ••• 1oQ .............. ~••••• II ••• 88 810ltru. truit. and 11M ............. 2,002 1,966 .urano. ea:'nta••••• ill ••• " ••••••• 11115 141Sr.rtl1!z.r and t.ed tn.peot10n •••• ISla 4.88 K1.o.Uu.eoua ul\lll1natlo~ t...... 187 1~other .................... , .......... '70 48IS 6. Obdn .tor .................... /I ......... 180 178
.'• JIIOPIRft'., ...................... " ...... <II ••••••• ".!'1 8. oth.r ................................... II ... ~ 1,6M ~.5615
:I 1lIS8 Kilk producar., dlltrlbutor., anAh10r 1ear.' 1.Yl.. on propert:r 1n .toN............................ 11'1 1S6.aner.l ........................... ..1 11M ~ ...... nts on lnsur.r_ tor
Intlllllbl ....................... f! ...... 8,004 2,MS 1ndustrial board .zpa ........... U4. 1111IDT.~torr ••••••• "• " ....... If •••••••• '.1.:382 6'1.5 F.rtllizer 1n'p .. tiOll. •••••••••••• 848 MISTiok .radl0a~1()n .................... ( ) 1 Ocoupation tax ........... ,.•••••••••• '191 711'
• IIlA'ltl ~ am .••••••••••••••• ,•••••••••• 2 SIll 1 096 l..d 1D.peot1on .......... " ........... 179 17111. Inheritanoe and .. tat .................. 2,911. l,O~6 Other ••••••••• " ..................... ~ .17f. 219
" ,• SIf.IRAHCE.-Ga. and 011 oon •• rY&tion •••••• .. .8 O. IHDIVIDl1AL IHCCIII ............. oO .. !\........ 41ll..74.6 6 8'1'ODIIR ••••••••••••••••••••• oO •••••••••••••• 2098 16M II141'Yidual returu ••••••••••••••• l~;~6,..acs2. DoOllllenta:ry and .took tranat.l' ........ 1,1111'1 1,684. Additional ..... ~t •••••••••••• 1768. 111.oellanClOUOc~ •• 1ona .............. n 30 I Int.reat and peDalt1 ............. (**) !II
• ~ OOMP.IISlTlOH ••••••• ; •••••••• 18.617 10 i580 D. ~RPORA.'l'ICII IHO(IIK ••••••••• It •••••••••••• 't4\ 81011. "" Oorporation ret~ •••••••••••••• l=J '1,04.9GIORGIA - A4d1t~~ ....... ant ••••••••••••• 1,0911
• BAlIS AND OROSB ~ .................. 6a III 1S2989lnt.re.t ~ peneltl ••••••••••••• , (") 2111
a. 8e1.ot.d o~odlt1 •• and •• rT1e •••••••• 611,IIU GI,9fi- :t. JIIl<XfI!I:R1'I ••••••• " .......................... 15978 151'16e. IIoto1" Telliale twtla .................. aa,8Il 2'1,'189 ITopert7--.anera1.~ ••••••••••• ~•• 15,IIZl1 II,~
MOtor tu.la--..~al ............... ~3,2211 !'1,2BIi IntaD81bl ......... ; •••••••••••••••• 1" 14.6bro••M.......................... " 600 <&IS,
b. Aloohol·l0 blftncea ••••••••••••••••• -18,018 llS,211 F. II&Am .A)II) ODT., ••••• ".................... 8'18 '-'l5fJ1Liquor .................... ~~ ••••••• l,63a 3,9811 1. IlIlI.~ltano. and •• tat ................. 371 II-ftIJIH:r ................................ a,a!115 8,1547 K. ODlII-Poll ................................ '1 '1'1WiM •••••••••••••••••••• , ••• ...... 7'78 84,9WaNOUI!.ohara-............ . ...... 10,217 6.888 1. UIIIP.t~ ~XOH •••••••••••••••11 lJIlO. !bbIGGO produot ••••••••• :~~ t ..... 8,56 7,158V 12 I!2lI
lht. to Stat ••• ,. ..... . •••••• 7...788 6,84.90011 t10n ......~ ............. ,8ftl '14.0 IDAHO
.,4. Ineuran "0011 1.... ............... 1I,1S911 C,:!38h. IIott drin ........... ................ 1M 14a A. 8A1IB AND aaoss RlcZ~ •• ~•••••• "w ••••• 12.078 9 71S6
oarboDl0 .014 ..... • .......... III •••• 11' 121 8. S.leot.d COIaod1t1 .. and •• l'l'iC ••••••• 12,U'16 9,71168)rupl .... ~•••• t ••• ~r-.............. 110 11 a. Motor miol. twtIa .................. 9,1lO4. ' 7,811
j _. Al.Obolla b.Y.ra«e8--b.er ••••••••••• !Sat. 4004· LlCINSI AMb PRtrItIQI ••••••••••••••••••••• 7711 'I OllIS G. M.oao product.-a18ar.ttea •••••••• 996 1lIi91L lIoto¥""*101 ••••• , •••••••••• 4t ..... , ••••• _,"'7 1,800 t.o InlUftDo. ocapenl .................... 706 615
Pa .... !' .an" •••.,•••"...... It " ...... C") 1,2lJI •• Public utillji1 ••• It •••••••••••••••••• 11112 1108PaaI"-l' ............................ (..) 110 ~to trahlpO~tloR ••••••••••••••• 74 65'fruob" ......................... til.". Clio"') 766 meotrio power •••••••••••••••••••• '71$ 4119~1len ••••••••••• It ••••••••••••••• (*.) 8M .Ixpa ............................. I aIIotol' •• nlfl" f...................... lOIS lao i, otll.r ••• "............................... 96 159
I
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oH
1
A
B
,s•• tootnotea at ead ot t.~l ••
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• &TAft .uwcCI8~ 1M.,
TIIbl. 2.-8'I.'.\'l'.I TAX OO~TION8 IN WAIL. BY S~~TIS: 104.'1 AND19.& ....Oont1nu.4
(In thOll..-lldtl) ,.~
-_7l[DIl) Of 'fAX \j \ 1~7 1H~ ,
IDt 07 'f.U 1~- I
/
4 XlWJ)-Oontbu.t , lLLDIOJ8-OOIIt1nll8d.•• L~ Alb PJlXW'lIJIQIl .... ~ ...... 41 .....................
~itL...... '"8. LIOIIIIiI .AID 1'I1lU.tII-OClGtbU4
.la. Mot<al: .'fIb.lol .................. "" .............. "" ... " .. J..J615 8. Othv-GontPiIldlI>.)lotOl' 'nIIlol. 0~to1'll ............... 9a :l.aIS leal. .. tat. 4eel.r .............................. l*) .~•• Oorporat1~D8 1D •• Dfral •••4 ••••••••••• 81 5$ on 1D.peo1;lo.t1. .................................... 11170 DOa
'I. Aloaholla b............................................ 1115 17 XlIaunnoe broke ................., .....,.......... lIS! 1112•• BUat1Dl aDd titbtQs •••••••••• :•••••••• 719 15-'1 8IIall lop., •••••~................... '1D 7..IS•• 0cIc~t19D1 ........... ,.................... : ........... ~ M If. O'tiher .... " ............................................... 11111 lU. I. Ohaja .torea ... Iii ........................................ III .. 86 eo.7. ___.. tI. :ao. tftob •••••••••~.jI ••• - 1015 Ji. JIJlOfIRft' ........... II ....... iL .............. , ................ If •••• 189 8&88. ~ ••••••••••••••••••••••••••••••••• I'1IS aM Prl ....t. oar UDeI ...... " ............ J.l8 J.~II
Acrloultural inapeotlon ••••••••••• M 'all Prior ;reHC' 1.'11.................. Dl MJ';rW.t U4 ncetlll1. (.dnrtt.1D4r). 98 108 'I. mAm AND OD'r ••• J •••••••••• ; •••••••••••• 7986 '1 <&159OOZ1tra~toH •• It •• I ................... "6 lIBInlUrano ........ ~........................... 157 M 1.IDhel'itanoe and • .tat••••••••••~••••••• ',926 7,<&159Peralt. for puroba •• ot 11quol' •••• BI5 loa ;T. ~~ OOIIPJII8A'1'IOH ........... ". ., •• 4011'.040II 158.Il040other ..... '.................... " ........... 158 1140 ' ,
O. DD'IYIIKJAI. IRO<*:I ........................... .. 1523 8180 11fDU1Q ~
101D. CORPORA'fIOll IROCB ....... " ....................... " •• 81406 =-14156 A. ~~ aacss RJaIIP!S ••••••••••••••••• '169 89.6157.. JIIlOJl!lll'lX' ......... " • 11. ............................ ' •••• 8As9 '1 615151. e~ lale.. ,0., 01' ero ..
reo.lptl--cro •• 1~. ~ •••••••••••153.919 46.11151r. m.Am AJID om.............................::: .... \:u6 wi .8. S.lected oa.odltl .. Bl1d .er'I'f,a ....... 4.'1,8150 48.40015:\ 1. lDher1taJloe .nd .. tate .......... " ........... 2i6 ...K'1 a. Motor Tthlol,. tuale .................. 81,086 86,238~ b. Alaoholl0 b.....raat •••••••••••••••••• 111,988 18.8'70
Q. SK'VIRJlfOI:-JI1iJ., l1G.u ....................... 68 108 4. lU1U'anoe ocapanl ..... II•••••••• ~ ..... a.848 8,266B. omIR .................. f ..................... .. 10 a. .Mal •• iona, _a_ent •••••••••"••••• 88 116
I. Doo.4ntarT aDd .took trenlfer ........ 4. ·~o ., B. LIOIHSI .All) ~ ....................... lQ_1l9 '1840
;T• ~ ~ON •••••~•••••••••• 84311 ,2 64.4 Ja. Motor v.hlQl ............................ 12,,2'1" 1""18109'
lLlJlfOmlb.KOtor Vthlo1e operator •••••••••••••••• 40U ( 1), I • .Qorpore.tlou. :lD __ tI'Itl .......... "••••• 801 Ill.8
A. a.&IZ9 .AID ~ ~ .................... 21'718.1a. .Aloohol:l.OI b""eraa ••• _," •• II: .... II~...... , I • a,l8IS 8.6157
11.71 ses ~. JIuJltiDc and tllhiD8 ••••• •...... ~•••••••• 611 686l. Oc'l'al .al •• , 0', 01' 1%OlI' rea.lpte- D. OOOUpatlon. ................ II •••••• ., ...... alB Ill?
.. tailed' OOO\1»&\lon ................. 1408.1514010?,8'18 Li'Y.. took b\l7e1'l ••••••••• 11- •••••••• 1IO 18a. Seleote4 ~d1tl .. U4 .ernoe...... 129,lISl 109.1!01I J:II,ba.laer ......................... II •• 16 l40•• IIc)tor _101. full••••••II •••••••••• 415.1'18 l8.l,. ZDllneera an4 .ur91for •••••••••••• ao 16la. Alooholl0 It.....r ...................... U.6S8 l16,n7 Aaoountant ......................... 6 ..•• 'fobaaao pzoduot ...................... 80,91' 115.86'1 !b~ol.t .............. Jt •••••••••• 115 1..4. Iu~o. aa.panl ...... ~.~ ........ ' 11,689 9,IIao . Me410al oaou.pa~lolUl ••••••••••••••• ,13 11•• Jlt,tbl10~t111tl." •• 1(". • • •• • ••••••••• m.901 1I5.a91 ~ber ............... , ••••••••••••• 4.9 80t. PaJ'l-1lU u.l •••••••••• t •••••• t.•••••• 6,088 4..104 Beaut101_ ••••••• ~•••• 4............ <&15 156•• ~ .. lOD•• ~_n\8 •••••••••••••• 6150 6158 1furI........ ~•••••••••• , ••••••••• .- 80 •"o1Dc ... tinea ................ ."..... 15315 6158 other •••••••• I •••••••••••••••• ,..... 1140 sa
Athl.tla nhl111tlona .............. 11115 94 II. Ohaln .torea ........................... 296 111506
.. "M>,., _ .. '1. .ua_t.. .aae tftoki ................. 1.. 111
I. ~ jID PRIfIDIaI ••••••••••••••••••••• 8. oth.r ................................ ; It 1,8~ • 1,4.840la.lIotol' Tlhl0l ••• "....................... 1129~88'1 aa.1IIIII I 011 wP"tiOll .................. " •• 809 68'1lb. Kotor 'Yul.1. operator ...... ". ¥ ............. (1 ) '146 lillie produ.er. Bl1d *1411' .... : .... 6'/ ....a. OorpOfttioD8 in ... ral •••• ".......... :. 8.6156 11.160 Seou-l ti•• Ca..l.a10D •••• " .......... 110 1'1I. Alocho110bneracM ........................ 1.86'1 1,1108 InatatlJaent flJ1aDOe .ClIIPIII11 ....... 111 1404.. JlUDtlac and f1.1., ................... It •• 1."18 1.18'1 a..all loan .......................... oW 118S. 000llpationa ................................ , '18'1 ..71 Acr1aultlU'al .. ed ll111peoUoJl•••••• 4.0 86
llarber ................................ (..) 3i r..atac etutt iD.ptat1OD •••••••••• 184 189:.1talMr. Bl1d1'wI1H1 dirlt4tol'1 .... (..) 80 :r.rtll1Ml' iDlptatloa ••••••••••••• 1615 189IDau:ra.Do. .,.D.t ......................... 18. 1'70 81n&1. .to ................................ .4 (1')Jur•••••• , ...... It ..................... (..) '1. ~ 4ealen ........................ lIB 116-Hl~ol.u ••••••••••••••••••••• , •• (..) If. Ilos;.................................. 74 e4l'1.'bera •••••••••• : .................... (..) ,j 411 lJlIt1r&D,oe oo.pent ................ " •• 166 1"hbll0 ."oountuta .... .,.............. (..) U Ot'bc ............ fl .................... " ....otJ::ae:t .................................... (..) 101
'1. ...... Ilt •• rao. mOb................ It '77 15940 1:. 1'IO'fIItft' ......... , ............. ".................... '1 0040 7690I. O'tiher ••••• , ......... " ........................... 1,148 1.1159 RUbl1. utl11tl .. -.tl'aaIpo1't&tloa"'U.t1 oul;tU1at.. .................. (*) 151 equ.1pa.a t eir ........................ 7.. 81roo4 IUl4 4&11'1...................... (,,191 11515 I:II:tllDllbl ........................... tI • 1.819 1.'187-.rehOQ.... ••••••••••••••••••••••• 16 80 Otlael' ........ » ••••••••••••••• IlL ••••• G.OU 15,871~
... footnot ••• 10.ad ot talll,.
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• JOuacBI ~r ITATC TAX ,RIUICUI: !K ~~'l ,//
'ta'clle t.-STA'l'l TAXCOI.LJCTIOHSIN DlTAIL. Bl' STA'l'JS: 1114'1.Alm 194G-OQI1t!nu.d
,f
. -XDq) C1I tilt 1940' 1~ JDID o:r 'fAX ..,. 1947 lH&
">-lJDlW-clc»lt1JtUe4 ~llt~.
.1.7151I. PROl'IIl'l:r-con1\1ilutcl r. ~.AID (JIIT._ ........... "••• "............ ...soOth.~Doat1lllM4 _, ~ .
-".1Ie1)... ~r1~ aD4 em"...... III ........ "' •• 2,'1Ila 11.l1li\1
JOl' $tate .ohoo3, 1;U1t1on......... .. ... '40~......pol1-"'liltq\JIDt ••••• ,.. It .......... ~••"to!,' 1Iotu:4 ot Acrlllult.Ilft ........ Ul. -1111 B. 1"* 190
lor 'feejIMQ' 1let~t J'IUIA ... :1.,911 1,'11199.1146:for WOrld WU' -..or1al •••••••••• 415. Il1O :1'. ~ ~'1'lCM ............ - ••• "'" 8,890
'or Wolt t,e.1ce Park ....... , .......... ----} 81'1''for tor.n.l:'f tUD4 .... '" .......... '"•• -i80'QlIBm ..
r" ." 10ao .., '" .m.A.m AND GII'l' •••• 4I ... '" ...................... 6 960
8AlIS'AlDOIOSS 1ICItP!S ••••••••••••••• ~.1. lnher1t111lo. aD4 •• qu ••••• ,. ........... , ~.915O 8.080 A. 68.1407 3EI'80
i!M1. General Nl... Ill., or ara •• reo.lpt; •• IIS.QUa is:;.B. aDIIIl-PoU .... ~...................... '"It ••• II ••• oUl a. &elected ~041~ Bl14 ..".,1 ........ M.15.89
•• .oto~1'111101. 1••••• .;•• "'"•••••• .,• 18.0U U.U11. UIIMPtOtMIRT COlPlNBATlOM ••••••• !•••••••• l40 0011 a2 062 b. Alaobo110 btmIlqe.-amNll IIalt
'" 'beT ............................. ; ••••1:; ~. ~6
IOn e, 'l'Obaooo ~uot&-aiC~f.t. .......... II, 8.I5!1l. a. lJ;La •••• , •••••••••••••• ~ff •••••••• 2.40111 1.19 •A. ~ AJI'D ~ 1IOIIPl'S ........ __..... It" •• " '1D 9Q II, 4.311 e. RUb utll1tl .. -oe1' ulS. upre ..... ~, liD
1. \Jeneral 1Ial... Uft. 01' &1'0.' reoelptl,. 40.110' 19,""8Sal........ , .......................... 86,1'18 jI8.~a B. .AND PIlmIlOl .....,,,••• '/1' ..... " •••• II' 9.'1IS8 8 8'11--..................... ,. .......;.. 4.,alllS 1.8715 1t,. tor 'YMtGl............................... 7.1i:a.~ 1i,a1i1iI. Sel*Ote4 o~1tl .. aDd .. Ri........ JtI,S60 87.6157
a. Motol' _101. tuala ............... It •• It. lit 116.<&15819,816 R.. l.u.~~oa •••"••••, ............ "••• . 11115 110b. Aloohol1o be'ferape-ol!eer ....... ; ... 1.15'1' 1."97 'Oea.ara1 ........ fl ••• III ......... ILl ............. 15.1540 4..610o. 'robe.ooo pro!luota-01&aHtte ••••••••• ',812 8,1568 IIotOl' C)Ut'1era., .., ••• ""........ __•• .,.. a.ou 1.&164. XnaUftDOe 0ClllUMlll1••• til ••• ILI. .......... fI:".1II 8.661 a.8'19 lb.lOtor ~1.1. o~tor ................. 7.. UOl. Oth~-01.OM1'P1'b .. Bl1dlIIlttert ..t •• ~a 187 a. COrpo~tiOba in ~ral ................"19 a'7O.~.-............................ 180 J01
B. LICINSI .AND !'RIfII,D............. II. ...... " • 16.1598 l40 801 Ohm. t......................... 89 113..l.a. Motel:' .,ahlol ••••• ,.................. 't .. ".... ' •• 1':~11.770 •• Aloohol1o lIeTltapII-oenel IIalt
, MO~ T~lo1 •• --.ID.l'al ••••••••••• 11. , U.l07 'beT ..................................... 4.'1 ....% RICl8tlW.tloD tH" ............."........ 4011 au ". aant1-.. a.I4 t1ah1Dc .................. ,.......... m -JIotpr 'ouriera" ............. "........... "18 m ' I1Il1. aJI4 _ ••••••••••••••••••••• lei a'1O
lb.MOtor 'nIIlol. operator ................ 81' III _11 ataltp ......... I ••••• "••• II • I ••• • 18, !ttlolc 'QPtiaw .... III ...................
l 811 '1' 6. OOOup&tloaa•••••• e ........................ au IllS-cha\ltteur ••• " ........................ ~9 1811 ""lIltlten ................. 'I ............. " _. l' lIS1lI:-l"~ ........... __••••••••••• _•••• 15815 ,.. O~tol~l.ta'" •••••••• <II .... 41_ ••• ". 4.9 1&
8. Oorpo1'&tloJla in aeneril-tUiDa t •••• 1'4 11.8 JIU1' ................................. t 168. A.1aoho11. b• .,.n.p.-:~r pemlte ••••• I5a 7'
bUraJlolI .... ta ................... 80 61
4r. JlQatiDl ua ..f1I1l~ ••• " ................ llISQ 15'70 0tlI..:r.,.' •••••••••••• "••••• '.o~....... 611 M15. OOoupatlou ............................... 879 1f.1 '1. lJiIUI..eD.te .. ftO. traob .......... II ••••• -' 10
l~ .... ta ................... lO4 99 8 • Oth.er ••• .,••••••••••• , .................... 1,0'18 1.0.i,0... JIar1:ttra .............................. 18 19 J'M41D1 .tutt .................... It' •••• II ~
Oo_\Qlosllta ...................... ,.. 86 oW n.s.l7' ~t. ........................ 86 u,other oooupatloD.t ••\. ................ 181 81 'lhOleMl. oila,ftttM. III ............ " • '1D "II. Obab .torM •• fI .................. " ...... aa 16 B~lI an4 ~••taur..t.............. U 4'
8. Other ....................... " ••• " ........... ve, 1,062 '1&rMl'11' IICItOl' Nl ~pt,lon~ol ••••••• ., ••• ~••••••••••••• aB 1'1 pemlt." •••••• "••••••••• "•••••••• .11 U'1'1'01;-11., .. t, iIId •• 1Jte .......... (.) 1, 011 lnlpeatlO1l ••• II ........... '" ........ • 181 121a..olin. paptl ........................ 21 86 l'Ilb11a IltlUtto .. -tOl' State....~u.t..,IIt ...................... 21 ao Oorporst1one ooa.1 ••108 •••••••••• 71 "Batoh.r1 ••••• 11 .... " ... ' .......... " •••••• 10 10 Grahl iDapeotlO1l ...................... 15151 I5DO1leat .. tate lIrobr. U4 8Ill...... "'1 4$ other .................................. 1M 10,8IIell lOd ............... /I ." ........... iii asr..a 1hpeo1;10A ..... '"............... 'It .. Ul 181 o. IMDIYItJtTAL IltCCMI .......................... 4I •• "oal II 4.99l'tl'lIit. tor PII1'oh*- ot l1q11Ol'.... 41'1 15150 ,otlaw •••• "'.......................... aoe III ...........,.._ ..........\"......... 1.190 11.
O. ~ lJkJ<III._.fiI ••••• !...............1U.MR I.UA •. JIIIQlII:R1'f...................... . .••. _...... 1,St.lI 1.lIl11SD• ~'* ~ ........1II •••• ' •• 4 .... 11 •••• 3,'11 lin r. 'mA!I!l JIID OIrT ••••• ,••••• II •• •• • ........... sa? 641.... ••:t. ~ ....,............................. , 1. laM2:'liue. aII4 _kt. .................... 61'1 -r.r
ftlD~ 1'MrIi' 1...., ••••• .,.,•••• eI ••••• ..._-- .. 91qu.1~ .aft ..................... St 4., ;T. ~~* ................11."'10 '.,as
... too'DOt ... , u4 at t~l ••
'/o1~U
..
..
10Table 2.-S'rA'B TAXCOLLICTIONSIN l>l'rl\lL. BY STAT!S: 'l~4'1 AND1946-Contlnued
(Ill thO\l~'),-
]COO) 01' 'XU 1947 1946 ' lCIJID or TAX 1947 1946., UH'l'UCll' .. I!N'lWxr-CQI\t.1nu.d
... ~ AND OIOSS RICI~ ••••••••••••••~,. ·.UUI~ 411'1 '10'1 G. SIVERANCI-oll production, •••••••••••••• .92 180•• 8el .. _ OOMQdltl •• and .. nlo ....... <t,I$.068 17.'107
H, 0'&:11. ...... 11: ....................... 11 .........." Mo\Ol' fthlolAt fuel.tr" .. " .. ;, ... " ... -i ••.... ac.107 "16,715 15'lS 61l!11. Alooltol1Q ~ •• ' .. 111 ........... ,.. •• U(6152 10,71515 .t. l)QoU8.enta2,'yand .toot tranaf.x-1epl
Dl.tlUed .plrlta-iJlport ~u.... 1,0840 VlSO p:QCeSI, .................... " .." ........ 6'115 151.3D1.t111eA .plrtta--productl~., ••• 4.802 3.15401 , .D1.tlll.d .Plrlt.-o ... ~ ••••••• &4 611 ;rI UNIXP1DDIJIII'1 OCJlP.lNSATXON ••• "" .. " ... " " .... ". U 6liO l~OB!lD1.tl11.d .plrlt ... cQDluaptiOD tax 3,016 4.386
<"~aoDl~pt1on tax •••••••• ~.~ ••• 1.710 l,5G4 ~ LOUISIANA'Wbw-aona\apt1on tax .... """"",,.,," .." 107 U& -
'lIr_eH' and -oleaalerl' f ... tor A. "SALIS AND GROSS, RIOl:IP1'S •••• " ....... " ..... fI .. '12382 &3 870attixlDc at_pa, II ... III " ..................... " • " IIll 1119 1. Oerutral .. 1•• , l1.e. or cro •• reoelpt. t~:=l.•• 939
If. Tobe,ClQQ:prodllota-;Q1&arett .. , •••••••• 4,829 • ,846 a. S.l .. t.el 00lllll0d1tie' end 'enl0 •••••• 50,4814. lu\U"fU1oe OOllpanl., ............ " ........ " ••• 2,1lOG' 1.9Oa a. Motor ,.,hlo1, tuels,,,,,,, ......... ,,,,••• ,, 26,'120 22.'186
Ioreip l1t. 'dd:tire (2%\ ......... 1.973 1,681 , o.loline ..... II ..... , ••••• , II " • lit , ... " .. 2G,02Ci 22,l~, 1'ote41l fire (l/~) ................ 139 " 102 JDtrolene ..... " .... "..... ". "• " .."••••• 5615 1S0l
.o~n'. oOlipena.tloJh ............. 98 1'16 Uae to............,,,.........."••fit 130 89e. ~bllo ut111t1 ................ "."".". II: ... 1.849 1.15211 b. Alooholic be..e:qel ........... "~........ &.774 7,016
, ••.~ ..~) amuataen~ •••••••,••••••••• 1.1587 1.506 s.er.~......... ".,.",,,............... 1.6IiIS 1,&115,AIIulelleDt8-seneral.~ ................ 1,489 1.883 OthlX" ... III •••• " ••• \ ...... " ............ 15.119 &,20l.Rae. t:raalc. _l ••lonl .... "............. 9& • 98 o. Tobaocoprod\lota •••••••••• "" •••••• III p';·.1S5~ 10.110
0 JSabk 111&ht Il~ •• " ..... "." ... " ...... 2 30 d. In.urance cC&panj,eslt••• "•• ~......... 2,lIS3 2.0'illi1. Othu." ................. ".............. ". 2.'139 952 •• PUbll0 utl11tl.II ...... II .. " ........ " •• •• 6415, .,586
Motor m1~1.uaaae ............... ,. 2,68t. 938 , Gal pther1ns ...... -•• "." ........... ". 2.0840 2,1'11a.tallul4 by oollllotOl' .............. 51S 19 Powor •• " ............. : •••••••••••• " l,a'll 1.282'
Natural. ga. tranchi.e •• '," ••••••• 68 6f.B. L~ AND PRIVILIGE ........ " ••••••••••••• 9 989 00615 Oth.r publio utiliti ••••••••••••• 1,109 996
I ]a..lIotor Tthioles ........................... 6;204. 4.523 Su~l.lon and ln~pe~tlon tee, •• '10 '13lJJ. Kotol' .,.hiol.. operators •••••••••••••••• 588 554 OCllll1a.loll" ratalned b;y aoUeo-B. Oorporat1o~a in pneral~ ••••••••••••••• 6'i11i 1564 tor ot regnue ..... "'.............. '13 (**'
. Or&anlzation tax ••••••••••••••• ,.••• 31 U t. p\rl-JIUf;uels ........ "••••••••••••••• 916 498Lic.:P. ... " ................... -.•• " ••••••• 664 1528 S. ~'.ion.t ..ua...nta••••••••••••• 91 '11
3. AlOohol1a. be"ltl'IPa, •••••• It .............. 1589 &11 h. Soft 14rlnka .................... " ....... II .1,4.48 1.,1211:Beer ........... " ................. " ........ oa 108 1. otlIel'-lubrio.tll16 011 ••••••••••••• 1,8150 1,198L1Quor, .......... " .......... It ............ t.IS'1 1S68
LIClDI3J. AND PRXV::txD ••••••• fI •••••••••••4. BUnt1.l1C a..nd t1ablna: ••• '........... '......... 1569 8409 B. 1~.BI!3 ,1207015. OQoupe.tiona....... " •• "................... 667 57~ la.Motor Tehlol ..................... ", ..... \ 4..\l80 4.180
InI,uranc•• nu ..................... 113 oa Pr!.Yat* ••••• : •••••••••••••••••••• 1,7112 9'19Jlleo.llaneo\lf aDlllln.t10D ta ....... 12& 108 Motorourl.r •••••••••••••• '".: ••• 19 111OWl.r •••• " •••••••• \••••••••••••••••• 4.48 SS9 Truck., bU."i tu1c.b ••• ta ••••• 8,1111 8.18a
IS. Oh.1I1 IItO"_ ......... ~................... 1l1a 188 lb. Kotol' T-'Uol. operetol' ................ ISn 178'1. .ua_enta. ~o. tHoU •• "'••••••••••• ". 188 14. Ohe.utt.~.t 110eJ1li••• '"•• , • II ••• ,. • " • 8011 178
lila. tra.cb •••••••••••••• It '" •••••••• U~ 121 Dr1"lret 110.". ................ II",. 1874 _.----OamiTW. oirO\ll ••• and faira ..... ia 110 I. Oorporatlbna 1ft CClral. II ••••••• II •••• 2,988 8.1S1I2
8. Oth.r ................... ".~ ••••••••••••••• 5D7 11150 a'.. Alooholio b.,.'l'III ... 4I •••••••••••••••• ' 968 ellISBu1l.dlll& llIIel loan ... oaiat10rut- Ret.l1 •••• , "••\. II ................. 8'11 '164oap1.ta1 .took ...................... 1•• 18& 1.28 'Whol.aal ••••••••••••••••••••••••• 811 88BQtel. end re.t.urant •••••••••••••• 110 28 lIaJl\ltactqr1D1 ................ "•• :. 8 8
~ 'lot.D ...................... ~••• 1 1 <&. Hullt1l1c and.· t:lahlna •••••••••••••••••• 4112 2156Set4 In.plo1;loD •••••• II .............. 87 3'1 ADll:lnc •• if ................. " ••• II ....... 89 68YlnUldl' in.peotlon ••• lI ............. 1715 147 HUnt1nl .............................. 816 165r.14 in.pectloa. ......... .,................ 11'1 11'1 frapp1nl ..................... '".... t •• 115 21Other •••••••••••••••••••••••••••••• 91 82 otller ......... I/f-. if ••••••••••••••••• II 2
C.' ,
6781 IS 15211 IS. Oooupat1ou •••••• if ....... " .... ., ............ 2,~& 2,2118INDlYIIX1.AL XNC<*I ••• II •••• /I ..... '" ............ J!IIa1na•• and prot .. a1ona .... '..... 1.407 2,029.D. C«:m'OaATIOH llfCCIII .................... "'., ....... 15.478 8.8&1 otller ......... '"• " ••• '"•••••••• '"... , • 449 224I. PROI'IRft'I, ••••••• '"...................... " ••• '" 12843 8228 6. Chain .tore ....... "'. If lit ............... , • 126 128
PrOpert1-"sentral ••••••• '"........... 11.796 II.:; '1. ,AaU••• t., rac. traoks ........ '"........ 10 68. Other.............. I ••••••• ft •••••• _, •• 949 '1110»aOk W ........................ 111. ••• 3150 1'.84 ataape ••••••••• "'......... "••• lSl 1'2Corporet1olU\-lranohl •••••••••••••• 4,60'1 1.8415 rertl11z.r tag ••••••• (.-~~..... "..... 61 ' IIIS:/llr1t. w1thdrllllll'tra. bonded ware
hou ................................. It." 610 4.'13 a.,n.ral oontraotol'I......... II ... " •••• 119 4"Intanglbla.--bank d.pO.it •••••••••• * 811'1 rur b\Q'erl and d,alera. II •• " " •••• ., 1'1 1'1
Oth.r fur tax •••• "." ............... 126 DOJ. JBA.nt AND CIrT •• " •••• " ................. III ........
2,1Igj11 '1783 l.tal1 and Whol.eals filh d'ol.r.S'11. Inheritance and e.tate ••••••• ".......... 2.3911 1.783 and oth.r 1'1Ih111& l1p.n ......... I 1515
S.e footnotes at ~~d ot \abl ••
.-
J
I
/
8Quac~ OF STAft TAX UVBNVI IN 1M.,
'1'.111. ~.-STA'l'! TAXOOr..tIC'l'IO!fSIN mAII;. BY STA.'l'ES: 19.'1 AND 1\;)4,6-Cont1nu.d
(la tho~1
) XDID IJ'I '!'AX '~'1 19411 ~or'lU lM'1 1K6. ,,
,~. ,XtJUlSIAHA-<lollt1D.ulId -= MADII;-COD.tulll4
D. LlCIIIeI: ANDl'R1VILIGl-OOllt~llu,ed . ~ ................................ 115•.81' AlI.IU8. Otber--OOlltuut\l r JIo'£~ .~1cl ..... "..........."••••••• a8';or.tar IlII4 ahr1a»f-o~aro~al ••••• $106 t8D "l~d lu4l ...'II ;-;:; .".'"......... .!•••••
14.m~trol~pro4QO¥.--in.p'otl0n •••• 14'1 lIS8 Stata'tax on Q1U .. and tQWII.;; .. < F-~eoo~ saau loan .... 1-'.................. t.IS 815 'Qre.tr;r 41atriot." ...... II ....... "." 1&f.. .10""other ••••••• , ••• : ••••••••••• , ..... ).'10 &l Other ........ I •••••••••••••••• "..... 47 41S.C. lJrID~ llfC<III ••• f •• It ............ II •••• " II 28'1 15BB4 1'. w.m .ANI) om............"................"•. 1.121 98DI 1" Inheritance "4 ••t.te ............... ~•• J..J.1ll 980D. OORPQRATIOH INOCIII. ~•••••• II ." •• " ........... &. ''11S0 IIUII l-
I. PJ¥)PIRT!' ..... ~ ........ III, ......... 16 '" .......... '" •• It
E. omJR-PoU ...................... ""lit ••• " ... ~••• r 4 898&0 0'160 I ." . ;r• ~ C<*PINSA!I(If .................. 6421 1I.9l!'1:r. I:KA'%II .AlID OIrf ........., ••• III ............. " ...... 1.1S02 1 &48
1.. lDheri tano. a.Jd •• tat ........ II!: II III ....... ~ • 1.40'1 J.,5'14. )IARtLANDI. Gin •••••••••••• "'........................ VIS '14
G. SIVDAJtCI ....... " ............... /I ...... III •• " •• ! 1& 881A. SALIS .ANlr. GR093 RIOIIPrs •• fI ... 1 ••••••••••• 83 '1&1 11 4M
18 5158 2. S'leotad o~1ti •• and, •• mo•••." 33,'1&1 81,426;r. URIMP!OlMIHf OOYP.IIBAT~ •••••••••••••••• 10 473 18 192
> a. Motor 1Whiole tu.ela ............ "...... 14.4&11 U.Bel.b. Aloobo110 b."raa ........ It" II .... tl ..... " • e 6.602 '1.15114
Liquor ......... -.11 ..... I ................... 4.'177 15,7161WB . l>' .1n·.......... : ••.••••••••••• IIt ..... ~8 311, »aer ••••• 11 .............. ~ 1;.; ............. 1,~82 1.6t9
A. SAlIS AID oaoes RIOI~ ............ , ••• _., 115'080 12.V884. ID.uranoa c~}lIJll ....... " .............. D2.99& 2,1512•• Pub110 utl11ti ......... ",............... ,2,823 4.,0198. "leata~ oc.aodlt1e. and 1."10 ....... 111.030 18,1188 s, Parl-JI\J.tuele ... '.,...... , ..: ... It ... ., ....... ". 4.177 4,384
I.. Motor "elliOl. ;fuel' ............. "•••••• 7.8e15 11,78& I. ~ •• 1on .... ua...nt •••••••••••• ,. 300' m7a.1011nf ................................ . '1.872 15,'17& 1. other--.otor Tablel. 2 perc.nt .oth~ JIlOtor tuel ................ II ..... 18 10 tltl1n& td., ••,............... /I •••• 8,'M 7117b. Al.oobo110 bn.rqel-ult bnerec- ••• 8.1&7 a,U2' . . ~a. Tobaooa Produota--01~.tt ••••••••••• 2.171 1.Ke B. tDlIRSI AND PRIVx::lJQE ........ ", ................ 1 LIl!IR a,.,n
4. Xaluranoe oOlllpe.nl............ ; ........ 1,083 91ll • la. Motor Teh101.1 ... ~ •• '"................... :11'1.158'1 15,264a. Publio 1lt1l1t1.I •••••••• III ............. 1.1120 I,D96 .. 1l'l1Itrat1011 ......... .,,,...... II •••• (**) 5.03&bilroe.d4 ........... " ................. " l,8l8 1.115& 'l'rautera. ~......... ".............. (.*) 46,.l.phon ........... "••••• .,............ 111'1 11'17 titl•••••••••••••,."•••••_•••••••• (*"') 182tel.-ph." ••••• , ••3••••••••••••••• ... II lb.Jlotar ,.blole operator ............... (11) auother .......... t •••••••• ~............. 81 30 8. CO:DporatlOli' U s.n.ral.: ............ IllS 276f. ~1-autu.l ........................... 2118 1&11 franohi .............. ttl. " ............ 2!l& 2261. ~.~ •• 1'OIlautloal ... oltn •••••••••• 49 115 Bo~. tax ....................... " •• 119 150'
tlODllJ:.AND PRrIlLIOI •••••••••••••••••••• , 7882 &lSes8~ Alooholic biTer ••••• " ........... " ..... 1f,O .. 126. Manufacturer ••••• "•• "•••••• ,....... '" 48la.llotor ....hlo1 .......... ".............. "•• ", :::: =::~ Whol•• a1era-aen.ral. II ••••• , •• It •• 88 38R•• latration •••••• '"•••••• "........... Beu-lfhol.I$l.er .................. 1515 4,2JlotoX't~.port.t1on .................. 22 18 other ...... "..... I •••••• " ............. ;, 3l.b. Motor 1'ahlo1. operaw ................... &2!l 60IS 4. Hunt1rc and fishing ................... 4.86 839I. C:otporatlirla 1h •• nlral ................. 232 28& 15. Ocoupe.tlona ••••• , ...................... 1M 1883. ,Alooboll0 "".race ••"............... '".... 3D& ,8152 InIuranoe agent' ... .,•••• "........... (:l6) 69
c IIalt 'ltwerec- ................. , •• It ••••• :131 279 Ba1'rdreper. and b .. utr culturll1tJ 41. t.O, Liquor ••••••••••••••••• "••••••••••• 611 113 ....Nur ..... ; ................ " •••••••• 18 10,,, ButiDI and ft_!.IIC •••• III ....... , ••• If ...... 6151 1110 . Other ••• '•••••• '1 ................... . '11' &95. OOOUpat10DI., ............. I ....... " ...... " ••• 101 94 6. Ohat. atoN ••• '•......................... 59 $2. luurano .... t........................ 38 8'1 '1. Mua.. nt., raoe traolcl •••••• "••••••• 51'1 l,oe&< zx.alD1JC _0ar4 t......... ~•••.•••, 47 44 '".0iDe••• ~........... _"'••••••• "'••• :.. $54 868
4 .... <NPIt'~~.r .............. III .................. .16 18 JIOXll1S ana wr..~11.b« •• " ..... ., •• '"•• ~9 158'I. _u..... ,•• rao. traw ••••.••••••••••. 00 14 Bowl1q alle)'a ••• II> ................ 14. 148.. Oth.r ..................... , •••••••••••••• 931i 818 Ko~lQn ~loture th.. t.ra •••••• \ ••• 42 40S&'Ys.o, baDkl ................ .,........... U9 U8 .",.10 bonl" ............. "••••••••• 4& " U. Iallk .toao........ "••,.............. . IU 1'i11i KI171aDd Stlt. J'a1r .............. 1& 16, Potato tftDlportln .................. 194 ~1 Other •••••••• , •••••••••••••• 11 •••• 6 . '1o-relal hwxt1ll& llIIel t1ala1ll&••••• U 41- 8. other ................................ :. It .. i,:90& 2,lISo\U.lk4.1., ••• .,•••••• ""....... "••••~• ,,1(1 'III' tn.UrelIa. brolln. and ooapani •••• ( ) 30, ao&«.14a .. tl11 aDd 104&111&hou •••• lIS 8a Cqartt't. "lealer ........... ~....... 8415 82'1:x.acaMI ........... .,... 1II •• " ............ 9 9 Oa:race••••••••• Io.It .............. "' •• " 11 11~. ___ , ............ 111 ••••• 159 42 ."taunnta ••• "..................... 8l'i '18,J)op .................................. 84 811 aok· ...t.r tountaina ............... 86 820tlll ••••••• ~ •••• 1Ij ••••••••••• 1II •••••• ~ 115. m '!'rad'r ......... "........................ 623 1152
D
1M toobote •• t end ot "bl ••
.yl"'~
, ,
trJiATI:1'IIWfC18: lot'
OOLUO'lIIONS IN DJ'l'Al'L, BY S'l'A'1'IS: 1947 AND 1114&-Oontlnued
1t,.
iii
J. ~ AHJ) l'RXVltlJlI;-Contlnlle48. Otll.XO-Col\tll11le4 '
... 1••Qt. 'hrokera " ••••Jo1' IIl4utl'l11l Moldell~ OQlll!1U1l1er,.I'l, .r.rlllilel', etlk:-1nepeCltlO11aa.,IM luanu ••• _ 01\ : ..
lzeIutora and adalI11at~atox. ••••••~1*«. lioen••s , _ II io
OJater 1aap'o1;lon " ..O~b..r III ..
0'4 lIrJXEYlDlAl.. ~ ,... '" ~ "1-..,1~1p.:7::8=9H-_~::'::::H1lDdiYi4ual ino~--a.neral........ 11.67GlfOJl-ftlld.tl ..II .. .... .. .. .. .. .. .. .... .... .... .. 67Withheld .t. .auro_ "................ 4.7
D. OORPORATtCN INOQMI :•••••••1-_~ 3,~~~9~_~~;;1Co~r.tlona--seD.~ ••••••• 4...... 2,97~'iclu.o:l.arl~ ..IIlit -.. 'flO II:". ')..... !IS
K. ~ " II .'1-...:3:.o.;0.::21=t_":'L::;:=ilI. DIA!RANb GtrT •••~.. 2.878
1. lnh.z:itaa.a. end .t ..te........ 2,S78'~Coll ..tez:1Il d dlz:ellt.............. l,IIS9
lI.rrlq4. •• tate ......."•.,.................... 4tagRetained b7 ttslst.z:. or .111 •••••
lit 0lBIa II..~.\I • II II' " •• " " " t-_ 7..~,,1t- ='-I1t. JlQallllentUJ Illd .tQak trallat.xo-
recol:4at1on 11> .. , • ;, III •• ., , . 741
t.. 1.JIIIlPLO!II:J'*T C<tIPDB.AfI:CII " " " l--1_2_~_:;;!9'T'_-..=o:.;l
\.A. aI.IS JND« 0R0EI9 RICIIPm III , , 't-,*7f~~6M~t-7:~~rll
Y.11Ote4 Clo_odit1 .. end •• "10 - 7~.151541, Motor vehicle tu.~ •• "." "............ 21.686
lh .Al~o110 beT.nae ~ " ••••• lS,98J.o. Tobaaoo pl'Oduota ". ~ ,II 20,4-484 • .ID.auruoe ootRpenl " " ,I. . 3,068t. l'IU'i .. lltulll fit -lO,7,"S. Maiesion., lIJIu_ent'--~ill8. • • • • 1581. Other- ••• lII exoi ,•••••• , ".679
is. tICINSI .ANDPRIVILIaI "................. ".. .....,,.I\rll'ii4,,,;;2;;:22H-'7J':;'iiF.-il]a. Jlo~or '1.biol III " •• "oil, ""'I~'7116
Rea:latratlOD ".. lit'" ,:')loto%' carr1.: •••••••• 'c ~•• _.,. 1'1
1b.KotOZ:'Tablole ope:rator.................. a.211;t2. Corpoz:..t10ne in sen.raJ, I.82.4~~
~11. and surtax "•• - 81..'13g0raaniz ..tlOR tax and o~.z:......... 697
I. AlIobo11a b.,..r •••• I1 ,,:. f57fr•• BuntlD1 and tlah1lll: •• ; ••• " ,...... 612IS. Oooupe.'t1oDa •• I' • II • ,. •••• : .. ••• • ••• ... • • .... Gf5G
I1u11I1'eDO. &&enta, .4,llllltoz:l and •.4Yllq~ " ~ .
othe,. II II 11
'I. ""~t81 raoe traok........ ••••••••• 'Jlnhrld-.t on 1.oz:d'. JIIQ' .."olare .llCol.tiona .BoX:1JJa. •• _ •• , .. , , •• t II!. otb,:t •••.••• II••• " "II' .lott. lJ1aW1aJ1o. oCllpeJll ..8&T11:\111IIank Ut. 1neuz:&II4••••• ~•••
1134.'327~17162111
10,'1Eaa._126
~ tootDOte. at .nd or ~1 ••tiP.:..;,
\
SOURCBS 01' aTA1B 't e UVJ:KUB IN IM7
Table ~:-S1'A'nTAX aOtLlOTIOIIS'IN mAI BY :rrATJS: 19*7'.AImo·
(In t _dill ,
elllaJ OJ' TAl: r • lIIID at 'l'AX
128). f&'1811,102 3,ISOl2,Ml 3,O~
'. ''''61 to7'2,800 8,266
707 &98366 ....9a3 72373& 15911
a 6692 liall150 \ 1,"lil ~8
102 99
82 7020 1~6 7.II 1226 23M S!5ISO 8923 3337 66
415 «615 158 ~
.,12 II723 6027~ 74.
6161,\ 34.76 701S7 '41188 3669 66118 2619 20
181 287
~ 830 16141'1.81~ ,B32.,371 4.,1IOlS
11 104.812 lS.~70
120 14.76.91111 6.2151
~7 :saII Iti9 87to15,369 3.7to
613 I5U618 15403
U 1126 &0'890
JlIOHlGAN-Con~Jlled
B. LIOIHSI AND l'RIV~nt11l1l.4•• O<IZ:PQraV1Ol1it:fp. S'IIt~~OI\tlnuad \
~ •• ttOll tai\~ ••••••.••••"'•.8. Alaohol'll blT-N " III' " •••• "
LiqUOr Han.re ,•••••••••L1qllOZ:lUlIUtaatux:ez:" wholell4l.r ••.,.4 other ••••••••••• "••• , •• II .
BuntiD& and tl8lJ.1n& II .. " .
r:lahlD1:....~.14.llt If II .
JiBblDa--nollJ:e.ldant ••••••••••••••Den huntiq '" f .Bunt1Dl. II "
Pel!l1t. to ship __ , , .• Ocoupationa " ..
Inlurana. acente It" '" 'It II
~erl •••• ~•••••••••••• \ •••••••••Co.etololiatl , •••)ladlod OCollpat1on.. nuz: •••• and
tra1Ded attaNldanti. II ..
Iftwr.Dol eolloltoX' .Obil'OpMotlol t " ..
])m'tt.t " "~bIIlIIen en4 f\lnen1 d1l'11OtoJ:e ..Pha.raaolata .Pl_bar ••• " ,rex1d.~l.t. and entMal bz:eedeJ:e ••bther ,,· r ..
6. Chain .tores .I' •............ ,. ..'1. aWl.ent_, race traoks•••••••••••••••
Hor •• lW.o1q III \.' ..
Athletic Board. III .. " .
~e. Other•••••••• : .It'el'Ollleneretlnn. end :rataU.z: .tt.al •• tate b:rolcera "••Caa..z:e1.1 r.ed end·reJ:tl11zez: ••••)loter Telltole delll_z:s .s.aU loan lit "
Oa.a.r01al tz:..ppiDs end tlah1lla •••8aU8aae..nut.ot~era .ae.. and 011 dealerl ~ •• ,•••••other." " D'.
If! HlOPIR'.r!".II ••••••••• " •••••• IJ •••••••••••••
l'ubllo "tUtti •••••••• lit : .
Ttlaphon. and tllleaz:apl1 •••••••••B~lp--toDD&l' tax ••••••••••
~Ballroa4 •••••••••••• ,I'" .81",p1lla'ou, expre .. , and ou
loe.n1b1: , " .%EltaD&1 bl " •• "' .~r-pdoz: 7_' ll1Yl ..
.... J:II.Am ..Alb Gm " "•••1 lnh.rl'tll1o. and •• tat ..
o. ~ .• A.. and 011 prolucta f ••
• xnm OJ' TAX "1114'1 194$ DND or TA \ \! \:' t4 l~" 1~1I------------,-'--~'~---~-------------;/~--;---~~;--------1Ir-~-~~------~--~------_1~------~+---_t~·----_t__..~l~~~OOntUu..d -- • MAllB.UmUSIIl'lB-COtinlle4 ,
B.LIOXNSI: ANI) PRIVItQ-;;~Ue4a. OtbeZ:--COllt1llued .
.70 tira ln~lI.:rano. cJ i••'fal\lI.tlol t415 (~1lSi He.1IIc~. IlIld pe4dl .............. 6& 41S61$ Kotoz: tuel .tation oper.toz: •••••• ,.,6 '"204. ~ot1ol1 an! aal•• ot MCluz:ltl ... as S8811 01&t¢.tte dealer .... " lit .... lit .. lit •• lit ... " • 82 7~188 ~nll8' banks' d.PQslt ............ 308 2791S3 ~Yll18s d.~ente ot t:t\llt1M oca.panl ................. lit ••••• -". 'til 36 38
IIl1k: Id"~r.J•••".' ••"' •••"."'" 2154. '207111572 1l1Iure.nc. brok.rs ••• lit .............. ~. 91 916,1588 PIIb110 eez:y10a aorpor ..tlons •••••• 11,582 6,651.27 Oth.x- ••• " ••••••••••••••••••••••• '" las 10017 O. INDIVIWAL '1HC<III ........... " •••• ,. " II .. 11'" ••• 311 129 30 8698,1015 D. CORPORATION INOM ................... " .... , l1i.188 18•• 163,065 Natlonlll bank en,," t1'l1.t oCilpenle. 2,1I1i~ a,118to Se,Y1n$. "'.pUtllUUlt or rlnanae3.3M cOIIlpanl ........................... II 4:II.toa
AddltlO11el 8%01.e ODoo~ratl~ • 1si~'~84.aoldiera' bonu ••••• " ••••••••••• ~, l~·14152.~02 Additloile.l sllrtu I)n OOrpo:ratiODl • 1.~ 1 1,8761,7'"
110M 1\,022 J4.64. I. ~ ...,..................... "" ..........1M State tax on oi~1.a and tgwna ••~ •• 15,000 1$,000
Kotor Tehiol ............................ . 2t. 22llSO7. mAm .AN)) OIr'l' ••••••• " ..... " •••••••• II ...... 8. '17!i 8_P.60·1580 l.. lDher1tu.oe and .. tat..............."••It •• B,775 8,260
16 84.5 II; ~ •••••••• II•••••••••••••••••••••••• 287 to?•• DoOUMentar,rand .taok tran.taz:--.toak
traner.ra •••••••••••••••••••••••••••• 287 ~7.J. ~ CCllP.lNSATlc»f ••••••• "." ........ 28 OM 21. 82362 ~70 ,
62.~701'7,781 MICHIGAN13,9G~ ,16>839 A. SALIS AHD~~ RIa.IIPT9 ••• ~ ...... It •• , •••• 2at. ~~ 176 11122,390 , . 1. aen.z:al eal •• , liS., or aJ:OS. Z:eCla1pt•• 1.1,50,1167 J,J,8,l037,1567 Sal................ w." ............... 1~,498 1110,72262 U............................ " •••••• 4.,1)1,,1 2,~78,866 llotoz: Yehlal. salOl and 11, ••••••••• 15,088 l5,lM
2. Slrl*ted aa.IOd1ti,.s end .ez:yio ....... 118,873. 118,IlQ91SQ..023 a. lIotor 'Yehlal. tuel ........... : .... '".... "• M,915 3O,~2911.01111 b. Aloohol10 bner ......... 4............. 17,4150 18,!l81.... 8\115 4. In,urance OOla.pen1 ........ ~' ............. " 6.936 6,II7l1160 f. ParJ.-autuell .................. : •••••• 2,181 2,3702,992 S. Ma1aa1one, 1III\I... enh-boX1118 anll,*,,670 wr.. illq ..............lit ..... f:" .......... 72 15151I?,~ . 1. Oth.r-artation ",o11n... .,.;Jo ...... 819 189716
~ .A1fD PlXVILIaI ..... ,. ". " ••••••• ": ...1I11a- B. 47 1129 to 01015811 la.Motor ....blCl .................. " •••••• " ...... lO.n4 28,,:,~•,"7 .AIIIIwll and<: .. 1-annllal lio.IIM .... 88.74.2 22,188M'onreai« •• t•••••""••••••,II •••• , ••• 815 - '68. 110 'truatlra ••••••• "................... 365 2713&'13 Titl .......... .,•••••••• III .......... ",. ella 1I7~231 IIotoz: t:ranaPQrtat1oa-lIf.l .... t ... 719 15415lISa Kotor t:ranaport.t10n--p~lt. e.n4
lS~e :rea-.l................. , ••••"•••••• aa al19 otJle ...... ". t •• " .......... "" •• " •••••• j .'It lla11,4.9& lit. lkltol' Tablalfl operator •••••••••••••••• i,lSl5lS 1,1183,77l1 ' •• Ool'Pll:rat1on. 1n ._ral............... '1.171 '.4.111ll5 OOrpor.t1oa.--c ..eral .............. '1,4111 'i,lISO<
...
MlNNISO~--Oontinu.a" "
A. SAtIS AND. 0i!alS ltIOKIP'llI-Colitilllle4II. Seleoted oaMOd1tlei anI! •• n10e.-
Oont1l1l1e4o~ Tobaooo produota .4. InlUftndl oOlipanil of II II ••• " •
11rl lIal'ahal ••••• II " " •••••••
Joa~e prem1uaa ••••••• ,., ••••••• pUbll0 ut1litie •• , "•••••••• .! .
'l'e1ellhOnt." •••••••••• ., .,.1..N.ph ••• ' ". ,. ..1&111'01d, ••••••••••••••••••••••••81.. pina oar " .." ..bpr , .J';I:elpt 1111•••• ", ••••••••••••••••
"RUral ellotrio ,. .,A&IIil.lonl, _ua .. nta-bo:dll8 •••••Othez:--aYlatlan .. aoline •••••••••••
B. .AND PRIVltml,. It ••••• " II , ••••••
otor 'Yeblol "••• , ".." .Oen.r~" ~••••••••••Bu••• and' truoJat •••••••••••••••••
, 'r1'I1okpeX'lllita end tJ:\1ak 1I11.l18e••~ lb. II tor .. ,biola operatoJ"s ••• ~".." •••••• "\\2. rpora.t'iQM in general ~ .
'l\. .u 0110110b.T.r.g : ..4." H :ting and :t1ahlng , •••••••5.\00 pat1ona •••••••• "••••••••• ,.•••••••
Hairdres.er "•••\ tiftctr1oai •••• " "' .\ ,dle.l •••••••• ,. .
uraes ••••••••••••••• "•••• " ••••••bar •• ",••• ; " "' ..
ftrII8.Oiatst ••"•••.•011 .
b.ra •• 011 •••••••• , •••• ",. •••••••
~ .~. rIlO' tracks ......•....•..•...•............
1'lI1al CIllO end t1ell perllit ••
o.
7.8.
l ••~ "•••.•••••_ ..ano .
\1•••••••••• "I .
1naptet1on "•••••••, aaliOultllJ:e, and rood ..taa. tr.,e 4Mlez "••ale dHl.-r ", •• " ,
other ., 1...........................
ualtinca.e~8·neral ., \%11 ••••••••• ~ •••••••••••••••
13
•• ,787'70
1,71712,6'1a1.SC56
101,2l$
Y1891023ae
11 9, 8,16,83 IS. III8,806 2,791, l~ 1M
204 005 ..1415 111107 1M
1,9113 1,422218 17&46 ""lti .23 20-37 1~-36 2612 2119 1818 1262 4911 10
867 eaar-.., 118 11K
65 60lISo 163lIi 187 lIS
2715 27116 ' llc88 M
203 189
17 06lI 11 900111,7GS U,67l1:nO 2115
/
. .'l'tlbl. &.-B'1'A'1'I TAXOOLtlC'l'I0t4S IN DI'l'AlL, !! MATIS: 1~'1 ANP l~&-Oontlnu.d
(Ill tllCIII-..4I)
JUssxsalPPI
lW,7DIJ)"ot 'fAX 1,." un
"III*11O'l'A-OolltlnuH.
.;~ ............................. " .......... 1108 11M A.I. DQoIlllUltu.v and .took t:u.lI*t.~-
108 , 1M-...~l"t«e&." •• "•••• " •••• " II ••• " • It ". " ..... II..", "
JlmaoURt-Qont1Au.4
SAa8 NIl> oaoss RIOIIP'l'I-oOIiUIlu.d2. 8elllOtt4 Q-.041t1 .. ua"rYia .. -aoil.
b. ~OO~1~Q 1I.~".."." ..o, •• ". ",11$1 .~ ,106Llq\tQr •• " ••• .,."" ..... ; ... " ••• """ •• II , ..,eo &,000left." ••••••••••••••••••••,0....... 1,8'11 1.104-
4\. Iiul\U'e.llH O<*:paDl.................. .,1111 a.7M•• l'ubl1o ut111tl"~P\'lI" .c.pIIIlt.. Q 84. Ph. Iort clrlnka ,.."." " ..I1."........ 80 as. ,
11. tIC:III$I: .uro l'RlVlIml ~ •• '," t-·lOrr.;..,8n'n1rt-..,1'l0.,II48'li:it.\. ISAtlCS AltDQI¥)S3 RmIlPll!l 1-..:IIO:iOI.:OolH;..:\I· f-·.::43~-21~1::I~1 11. Mowr "ehioh........................ olD ,11111 ~l'!'"'.'0~~....
1. Oelltm .. 1.. , u.. , 01'&1'0" :rea.~pt •• 1IG.4.lK 1'1,01'1' Auto ••• : ·• ., 15,OCIl ""Of.. hl.ate4 \10-.041101•• ul. .'"'ia....... 6,&08 116.Qttl JoIoto:rlIu :...... 1M Ili
_. r'l~al' ... blol. tuel •••••••••• "....... 18,1&8 15.0041 Tr\\Ob II •• ~......................"' ... 4'1411. Alaoho11a 1I• .,.1'I&Ii................. 1,94.4. 2,<&04. lb.JIotor "ehl01. oper.torlf.............. W 1'18
~r end wln............ l,9a& .,188 2. C:orpol'atl(1m1 111•• n.w. 1,~1 1,1&6Malt ·•• 12 15 lranabi •••• " _•••• t........... 1.118 812
o. TobeQCO preduota ••• "" ' "•• ,,"" •••. S,10S '&,IM .... i.'\ratlQu •••••••••••••• , ..... ,," 1" 187d. lDl\U"l,no,_ o<*penl "" " It .. "" .. ,,;.. 1,8M 1 (K8 lIloorporatlo)).."." ..... " ...."•• ~"II"""" lIB . 2aG
• I. MIIh.lona. lIIIuli ntB.. 900 1:000 8:i.uQohol10 1I..,.rqe................... i.ltSl 1,3811. Other " " ••• " """""".~ "." l,la» 1'~'9 r ••• l ••,••• "".."•• "••" ,,"".... 83 81
~ Oil tu (tutl 011).':, ".,," lit" "",, ....., "40 all t1qU.ol' " , •• ,.•••• ,.•• It ,...... 1 ..070 1.e&G"BlpQ!<:JoIal'k.t" H. ~. 892L............ '119 aeo •• ll\IIltlna; end·~bblllC.................. 1,508 9"
Pel'lllta ~t t •• It.' II III.... 1.a08 ge53I. tICINSL ANDI'RIYltIO& ••• II ., III ~ ''I---!'1;_,,!A'!'!1Af-_~K..M~!<-"U J'1ehllll teal ,..,..................... ------ U
1II.lIotor l'ehlcl'sliI ,................ a,915.. 3."9 5. OCO\lpatlona II......... • 807 leGlb.lIotol' ".hl01a operator •• • ".. Its~ 102. Co tol081.t.................... 159 IS...a. Corpo1'ltlon. ln geDUI1............... 1590 5t13, ArohltllOh allll rrot.ulomll •S. Aloobolic berf.rag ... ,.•••••••• !........ (*) '9' .nc1n •• n ••••••• :... •••••••••••• S9 1M'4.. Hu:atlnc and t1ah1nc ••• ~....................... 1509 316 Be;rbere" t u fI JK. a45. Oc~UPl.t.iOM(See!6. priyilec- tax •• ).. (*) 10 Dentell :....... 8 V6. Chain .to~ ,..... 68 S8 Health ~•• ,. "" ~ lS 198.' otb.r ... Il.............................. "l.2lSa 1,08& Nur••••••••••• : •••••••• 'i........ 21 10
Itaauranc: '..! • • •• • • • • • 180 166 Pb.~ol.t.. • • • • ..• • • • • • ..• • • • • • • 11. 11.. State pr1Yl1'Se It .,. 1·003 ,a2f.B oth.r •••••••••••••• ".".............. 80 M .I
III.tallMnt ,' ;. ee ~2 7. AIIUlIllll4lllta, 1'1.01 tr.o1ll!-~1bttiena~ 11 311'\ Slot;.1'enc11naMchin.................. 1'~ 87 8. oth.r It~ ,........ (1)10" 670
. COIIInorolul tish-d.ahr. al'd I ... 011 1II.peotion................... .. 76tlablDfh ~"I) IS 15 Xoauranc. q.nol.' ••• ~............ 868 M~
Oyattl' " ,. 18 J'.~ inaptotlon ••••••• III •• ' •• "... (Ita) 119• Publ10 ut1l1tl................ 815. 84.9 J'e:rUllzlr 1111~lon , (.) ISISr••4 aDd fertilizer :; UIi; 1M 11'1 oth.l' ~ :.. •••• 180 166othlr................................. (*) 18 .. 1 ....
o lHDlVlOOAL INCa.~ :II lite I 1S40' ~. XNDIYIn1.AI. 00<111 •....... .i l-l::;0:.r.:;6II::.:9"'1-..~15;.J.=W=-• ••••• ..•• ..···············,.-II::a.tI::;l.:: ...::..t--..:II:u~__::.._.. 1 D....CORfORAftClf :ofcCIII •••••• !.............. (41 (6)
D. OORPORATIONI&~C8. •••••• ••• .. ..MU. 1---'-''-- - ''"-.. ...w\~' ItVUf I11'III88 OK. ~1SR'l'f '.1\' 1 -:l':-<:981==~_=."'t'8=ll5=......"'\noM\.44.................................... wvu CXJID ..Propert:r-Ieneral , ,... 1.883 3,'181r. DlAm.AND aDT-•• ,.••• IiI .... "' ••••••• #....... 180 lOB ftl'Yatacar lin................... (lit) 34
1. 11lh.r1tIlllO. and •• tat................. ~2IU /' Itole '" _._._ ".-- ••. ial I 7.1~. ~4Q ~w Y~4' ••••••••••••• ;.~••••••••• l"--;-~.~r-~~r.f
O. 8IV'J:RAN()I ,.....:2:....:lMIIfa_::l.a:I:.$'2r-111. lDh.r1t&1'loe al4 .. \ate............... 2,.101 2.·f:tL'1'101M1b.r•••••••••••••• II ' III..... 2,34.'11)70 1.~J.l 1 .. UNltfPlDYMDT CONPIN3A.TlON •• , ••••• !. •••••• 1.....1..8.... 8,,804.......2..2.., .......98..
......... ,...................... GU
H. 0'rHIR 'I-_(K-f)r-+ __ ::II~M:z....1 JICBtAIfA"~l. Poll ••• , ,.. '''"' 4-1'I. 1l1la.UaneoUl-pemlltl •• end lnte t
011 \'11'10\111tu ,l..... 113 01015
OJ. ~ COIlPDISA'l'Iaf •••••••••••••••• 1-,,'1""":M.8='-tr-""S ...·"'l26=.... 1
JlISSOIDtI
I.. S~ .AJII) GMSIJ J1ICIIPl'S .. : ....... ., ..... 1--i8i"'j7r.Mr.t-;7 .....n;IIIi'2. llel.atld OOlNll'IUt1••• 1lII .. 1'T1Q...... 8,?~ ? 4.!l8
•• Kotor 'l1li1.1. tuell ;....... a,3111 5:1'.b • .ulobtl1a 1I r.................... 1,541 1.1515
Liquor•••• , "'............... 1,124 1,80'... 1'......... III 1014. lJI.IU'IIIIO' oOlipanl........ ••••• ISIS 411•• PIt\UI uUlltl..................... 107 lISa
11l1Otl'laal lII'rQ... 1.' lfolTel.PhOllI....................... 81 aliMotor ouri "" 111 91 tst
see toot not •• I.t In4 or table.." ..
IOU1ICII (# ITA'l'Il TAX UV8InJ1I m I"";,
'l'abl. 2.-S'l'A'1'I 'l'AXCOLJ.ICtI~ IN 1)ftAIL. IY S'l'A'1'IS: 1~' "'1) l~l5-aont1llue4~ ,
'" (lA tboUlllUl4ll) ,
l'.,
..
..
.-
- JCJNDOf ow: lW,'1 111406 JllII) at 'fAX 1M' 1,..•r'AJIk-Oollttll1ll4
' oj JIIIIRMU.-clOIlt·ll1Ued }A, SA1IS AID 0IIDeS B:IlP'lS-Collt1llued. A.'IWJS .QI) ~ IIICJIlP'M-ClI!lt~'"II... llOtH. o<*OI\ltl .. all4111ft1tet-00Il. I. S.ll1Ot .... oc:.04iti .. -.4 .. rd .... -_
\. •• PUb11.utl11t1 .. ..contl~4 I. A4a1•• 101l1• ..,.....t............""... (.} .11~. ~ ••••••••••• ''''011.'' ............ t18 t2 1.0thw •••••_I1 ..... " .................. 1809 1'fO
,. MII1 .. to .. , PII_llta,..,tlI ...tal:'a •••• oil at! tOP1l'1cbte4 ooapo.lt~o ••••••••••• II 1. "Atroratt tull ............ It ............. 107 lit•• LICIISI JND !RrvltlOl ••••••••••• t ••••• ~•• 4 08f loea
.lA.Motor_tel ............................. 1,~~ 1,151' B.~llClNSl AND P.RIWItIOI ••••••• ~••••••••• I.
I_ •",S.a:tra:tlon. t •• " •• 4 ................ " till ~ 1,100 1,891 la...IIo\o1' ,..do1M .............. "....... tI ••••_.71,17 I.
R4tOOl'4iDC .... II" 1I.1t ....... " ............. 1.89 10' ~".............~................ a,1IM •• 015.JIoto~ .uriera ...... .,.."......... It ..... _ 1... ".., 1;1. :t'eM ............................... .,. ,.
~~.otol' Ttb101. opll'ltor ••••••••••••••••• .1,915 153 Motor Hl'J"l.r ................... " ..... ,.••• 110 ..~. OorpoX'l.ttol1. 1n &111.1'11................ III 40 r 1lI. JoIot\l~ "eh1111 optKtor ............... 88 ..Sc AlOQholtl",btferapa .............. 011' •••••• , 1,1118 ~ I. Co~poratloa. iR.lberal ••••••••• ~•••• 1.,. 111
:ae.l"-r.'tatl';" ••, ..... ""................. . 4.8'1 Iaf t. Alooholio ~rac"."'''''''''''''«'' III ..... , • 1.. 14'Uquor-retall. _............... III ....... " ... 'Ill. 1Il'l .cr. HL1llttXII pi t1alalJ11; ...... III ..... , " ........... 167 4.06
". BUIlti.... aDa tlIh1nc." .... "., ............. , 118'1 \I lei 8. oooupatlOJM,........................ ~" .... 1'''' loU,15. OC4upat1ora. •• III 11-' "l." ...... " .. <II :" .. III .. " .......... 911 811 ,. ~ta. raoe traoka •••••••••• _••• 115 1
lnau~. ~ntl,,, ••••••••• ""•• , ...... ~ •• 8. Otltw .." .............................. "•••• "''16 I'POO1ib.r ....... "" ...... " • " ......... l ... ill " ...... .0 'n KQtor Tthlel. 4ea1era •••••••••••• 11 19
tI. Chain .tor .......... ,,« ......... III " • " ........... "III 124. 118 . IuI11'lllO. OQll:panl.. a114 .... q... .9 .. 118. otb.l' ................ ~,~..... .-••••• , •••••• 183 aM ltlul:u.t .. ~, ••".".... III" ...... 111 11
Liquor ~lnc p~1t ••••••••••• 155 81 Hot.l. ud ~••t ..~t ............ 11 11C.. t a.. l.n ...... ·.......... , ........., ill 'Mo •• ~ta .Id ... ~ .............. • ..JC11'k d .. ltH ... III ................. '." ,3.8. la It.. ltor .............................. l' 111IJ.ir;y 'P1'01:Iu.otJ; ..... ". II''' ........ *11 • " .... 4tI " .. O~rel.1 t..a deel.re •••••••••• I? 11
'"e1ot _ohi .... ~............... +dI' .......... 98 e., , 011 S~.peot10A ••••'.l••.•.•._••.• 114 98~.r*! ...... : ............. ,.......... !at ,,, Other............... II III .............. tI ~ ..' ..... 178 i1~
" ." ..
C. XNJ)I1"IW'.Ai. IJIC.CIII •• tI'~ ...................... * ••• • 181 11589 I• l'R:OI'IR'l't .............. II. ........................ ., ... ,'" 6 1519
D.. COR!IQRA.Tl~ ntCCIII ................ II ••••• OJ , IIfI ,. ...
. P.ro,Pll"t1-I .... ~&l............ II ....... 7,J./f,/ 6,116111115 ,till IUlll1. util1t1 .. --a.r liD ••••••••• 91 ..,
Intan&lbl ..... " ...... .,.... ,.• It II ...... ".'1IS4 101
I. aol'llrrr ........t•• _.................................. 1 IS11 11115'1l1II1T~lt1 tuIId .1111&1 ............ l,.~ :.I,.~ J'. mATH .AKD GIl'l'.,. ........ II .......... " ............. IIDI 11'XII.. ne boapltl1 1II1otr .. t. 1IIl4 be'" 1. lnhtl'itano. and •• tate .... II .......... ". ~II ll7hn4 aillace ....."••• , ....... '"•""....... 11 a lI• OTlIIIl .....'PoU. ~.. " ..... ", ............................ t,. 1""LiT .. took .1111&_ ............ ~. III • , .... 1110 14.l
County tex •• -.-.r.1 tun4 ......... 815 lSa 1. UN*Pl..olKlNT ~TION ............... ,. I :usa :II 9151!\tltlle utili ttl •••"......_.....".....It. ()..)aIS &'1
rr,lsbt oar 11lte••••• , ............ 19 lCIVADA.el .. plac on ........................ Its 88
A. SAIlS AND CJI)SS RICI!PTS ...................... a .... III..r. I&Am.All1l OIIT •••••••••••• _••••••••••••••• 8«. .l1I5a 8. Stll1OtH. ~041t1 .. 1JId, -.n-iH ...... -.- 1,11i1. InIa.rltdo. aDd.•• tat ........ "."' ........ , 8611 lIItI.. a. liotor vebiol. tuel ................... "••• 2,40. 1.741
~" Aloohollo b..,.r ...... "•••• "."" ...... SlIO II~O. SIYIIAMCI •••• II ••••••••• II •••••• " ....... , •• "Ill. 7'1t1 8311 4. %Murano. OO'pIJl1N .... ,," .... A .......... 111' 117
Coal ..................... 111 •••• ~. II •• " :: 1911 II. _lulon., .. "III_tl-C.\l1nc •••• III 1&1".tal..\~,............"."............... :sa.1 allI'.tural ............................. 18 8' I. LIClIftJI .A)IJ) PR1VILD ............. ~............. 1118>
011 ............ _................. 111 ••• ~ W ]a.Motor ,..101 ........ "." ..... II ••••• " .. , .... " J..UlIJ ..t1o:............................... ~••• "II 3&,
1. UMIMPtOlIIMT 00MPtIBA1!0I .................. 4161 a III '1'1t1. t........••.•••••••••.••••.•88 l'ac-oa .ur1en ..................... "1 ...,..lCIBIAIn i ~Motor yeh101t ope:ator.................. tIC al
a. Oorporat.ltc1 in 1eJ1~n .... " .......... II • &9 1111A .. ~ .AKD 0IQeI!I *IlP.II •••••••••"•••"..... 19 , .. 1'1 .." I. AloOho:},10b"',~ ••• ,,, •• ,,••• ,,,,.,,,., 21 I!I
I. '.llCltH. a~lt1 ... 114•• n10 ........ ..1.'1,7" ~7••77 •• ltult1lc aDd. t1ahlJ11 ................. " ..... 41 .lie>a. Motor _101_ .... 1......................... 15. 'dIS 18.401 a. ao.up',tiou ...................... "........ :1.3 lIS
a..; ..................................... 15,'4.1 11,* ,. ~Bt •• ~c.~Ok •••••••••••••••• Itsll :lIP:DI ... 1 tllel .......................... lM l't e. otbet •••••••• ¥ ......... .,. •••••••• " •••••• oll .0
It. .l1aob.oll .................................. " ... , ... a,7Il 1,1197115811 14994, lawr~.. .cape.al'~III .... , ~ ••••• ~ ... ft .... 1.01 .. 8'rO •• ~ ...... a ..... "".lII ............. It ••• ~ ••••
llIItIIftJI .. IIOIIPllnl.. -I~ ••••••• tell Ma O•~E--~"" or .ia ••••••••••••••• " :if :II)liN -.rlltal......................,.11111 .. ". .. II
•• lUII111.t111tl .... ezpII.............. 11 1l 1. ~ COlP.lNSA~OK ......... , ••••••• 1'126 1 4911
)
... tootOOt.1f at .D4 ot talll ••
"U'
I:,.1. &TATE J'lNANCII: 1M"
DNDCI'~ lM7 lM6 ntID ar T.a 1M'1 lQ.f,a
... .JIIW IU,JIR'llIID I JIM J'J:RSIr-CoRt1uut4 ~
A. UlII .. CJROe$ JIOIIPM." ....... ".... 11 ..... " .. llo.ea7 ts.B8'1 A. IlUS ANDoaoes lIIOIIP'l'S-Coatlllut4I. "bote4 OO_IIUti •• ud .. "10 ....... ~~,~7 tI,tjl;I7 I. "lMted o~dlt1 .. ucl .. "lu""Ooa
(I) tll1 838•• ICotol' ....hiol. tue:... ..... ol1u' ....... 4,0411 11,1'111 •• lUblio utilitie ......... , ........"...... "••11• .Aloobolio 1a.'f~-lIeet ........... 11'19 Q.f,9 Oro•• rtoe1pta ... " .." .............. It ... Of"" .. '1~~1"10 ' 9,101/•• !olMlooo PlQ4U.O, •• " ............... , ...... ""., ... '. 1.103. 1,8811 franchi'.,111 ............................. (If) , 10,'11194. X~ Oc.peJaS.... "."" ......... ~...." ... '·U 617 t.(J'.rJ,. ... u.tu.l •• ""............", \Ii ........ " " ... " .. " 7,aee 11,61.'t. '-rl ....utuel.... "; ••".....",,.............. : •• a.m 1,6(6 B. AdIlisdona, ou._nt.-boxlllB IllId
wreatltnc ................................... 11. 91$t. LlXJIIISI J.HD JIIlYII,IOiI .............. " ............. " .. .1190 4 0'10 .
la.llo'oi'- '"bioi ...... "............................, ........ :::: Il,DlICi B. LICIRSl XNn ~IiItlal ••••••• ~••••••••••• 4511SO «0 U7",l.tratloll. "."••~..... "..... It ...... 1,t58Q la.Kotor "th101 ••• ".._......... " .... " 011 ......... 11,890 16,002
• 'l'J:_1c ~ lIU'eD&tl' CIU'1'l.I.'••••••• 6 II lb.Kotol'TBlitole operator ••••••••••••••• IS.OII. •• SCS9lb, Motol' T8hll1, operator ....... ;; ....... 411'1 .76 2. COllPOratlollll 111 CIRlftl .............. 10~'" 'I,mII. Col'potatlol111 1u lell8w.' .............. Gil 415 Inoorporatioll ohart.1'1I ••••••••••• 8&4. lOaa. Aloobolio. "".reaM ....... t ........... """ 118 11115 o Tax OJ! tranchi ........ "... : ........... U1O,.n 6.~ee
....r•••"......... 011. ............... "." .. 1'111 18O r11iJl8 t.......................... 60 ..-..........l.iquol' ... ,..."011 ............ " ....... " ..... " .. " • 89 :115 a. Aloohol10""rae ........ "..... 011 • " ••• " .... 618 6ao
4. BuatbC IUWlf1lhilll. ~"............... ; ..... US -WI 4:. Huatins and t1I1b.luc.... , .......... ".... " 66~ Gilt•• 1a.llt of;ab1M\loa •••• 1••••••••••• 11'1 1011 Huat:l.ar. azul. ql'H ................ 4.65 388JO!l-re.14ellt ooab1llat;ioa •••••••••• 189 1U 1I,nb.ldln. 1:' ......... It ... " ... " .. " ........... .~ ilII~-r •• l"Rt tllbtac--I 4a1••••••• 15 It ot1:UtJ' •• " ............... III ........ " ••• " .' •••• 0
1'11S 1406)fa-redCWat; tllhtac •••••••••••••• M 81 II. OO.\l~tlo .................. " ••••••••••• 11'1. 46aotJt.tir, ••••••••• "•••••• '; ............ 11 14 Jll81 •• .r. (pl'Ot... 10Ml.) and 14114
II. Oooupatlou ...... Ii ....... ., ................... 4$ .. .urYt:for ........................... 811} ~Iq\lr&DQI .. _t...............".....ill • 11 10 ,1111111."1'8 (oth.~." ................ ~. 11& illSoth.r ••••••••••••••••••••••••••••• 17 Ito " 8t ... boUer operator ............. III
8. ~l' .................. Jao.; ••••••••••••• 118 1116 ~"t ....................... "•• 1/1 16Ialurarao. 'bz-oken II ........ II ............ 111 11 . .•.......•................•• 46 J8:Dl.u.rano, CHaplUl1, .................... 1'1 16 ~1Ia1JIt1" .n4 tUll.ral dlreotorl ••• 111 14.Sal1--. backI ........................ 18t ~f Pb1.101ua.,, •••• , .................... IS. DIII,.. .tuft- ....................... ,,"~• II ••• 14 l'!l~o1.\ ••• It ..................... M sa.11k •••••••••••••••• ,.III~••••• '••••• 16 1& Ifl:blX' ...................... " .......... 118 .~~tol'~t recl.tzat1oa ••••••••••• 1'1 It BtautJ oul:turiat ......................... !III MOth.r •••••• , •••••••• ! ••••• , ••••••• III .". leal)tatat. aal .... n ••••••••••• ,•• 1Il 24.
C. IIDmOOAL INC<III.lII ....... " .......... 1 •• 1 •• 6'1a 181 Dlul'tlata .............................. 11 11Other ........................... 1111...... 8& IS4.
B. l'ItOlGTr ....... .,.." ....... ,••••• " ................ ,,'. 10011 11M 7. .... ZI:t., :tIlO. "raoka •••• "•••• ,." ..... (*) 0 (*)8011001 tax OR ulitinOOl'porate4 u4 ' 8. Other" •••••• ,,, ......... " •• _....... ,,! ••• , 9,V815 8.760
UDorpnls • .r p1&o••••• "" ........... 18 111 Railroad traraoh:l ................... :.~ 8.0'1'1PUblio \1t1111;1...................... lItO 116~ finanolal bu.in •••• II ..... , ........... " ..---....-
lailroad .... "... ,.............. : •• "••• W 4.84. Milk a..t.r.,,, •••••,,............. ,,,,.~ 1011 t9Tel.,phoD ••• " ............... 011 ...... , " .. 816 1114. ~tdoor .4..rt~ ••~.......... _~. 6. SIA.. and eleotr:lo .............. _••••• 1'18 1157 Struotural 110. ." •••• "...... ,,~•• '11 s.Other._,. ••••••••••• , ............. 11 14. R.tal1 au a.al.r ................. "•• (*J (*)
r. !BAm .AN'D om...."."...... """.•. "".".. ,,..• SlI4. 1 U8 llarbtr ahoPl:, ...... " ........ " ...... "" .. '1& _.-----1. Inh.riteo. and •• taa." ...".... "." ..".... 11M 1,118 We1-ahtaalt.r •• ,,~ ••• "• "............... 211 111
S011dru.l..... •......... "••••••• as :14.• :r.a.ol.............................. eea 1.0118 Real .. tate bl'Okn., IIIl.-.n. alId• !ranarer ••• III" ...................... t al.tat •••••IiI ......................... 4.lI 1S'1 auotion":." "........... "...... 't ... 81 '18
Milk plant •• "••• """"" •• ".......... " ------- IfB. a.rJIIR ••• " ................ " ••••• " .... , ....... . '14 688 :lxplo.l"••• ".... "••,.II., II, • " ........ , • " • 111 11~. Poll .................... "•••••••••••••• ""'14. ""0lI8 DoI: ................ " ..................... " 'IS 8,
1. ~lIIIN! ~TICIf.· ••• " ..... ,.•••••• 111M t 04.9 ICc.a.rolal tHillnc .tutt .......... } 811 1170-.ro1al hn1l1I1et ••••••••••••• '. a7'
lIh'JD8I1 otb..r ................ "...... "•••••••• .311 JoU,',
"A. SAlM AKDON8J RIOIXPrI!I...... " •• "' ..... ,,•• to
(.\ 11.148 •• IROfIIt'fI' ......... " ....... II •••• " " ......... " ... 1M1180 4.4.1&f.I. Bebott4 oa..041tl .. aRd .. rrlo ......
~~~IOI.,U8 deael'1ll-rOl' stat. SOhoo1 J\UI4 •••• 1l,1M .lD.V88
&. Motor"~lo1. fu.la ••••••••••••••••• 111,871 l'UbUo U\Ultl ........ ; ......... ,.. a.9ft 6_.1'11_
b. 'lloobolio b.,..recetr. ••••• "•• to ........ ,. 11.U9 11,1188 ,4. luu,raD4a ooaplD1 ..................... 1S,60a 11,94.11 r. ..m .AltO om ••"••"...................... 15.ln '11111, 'o"lp•••••••••••••••••••••••••••4,1110 4,119'1 1. llIII.ritl.llOe lIl4 •• tat ................. ~,Dn 7,Dl.
1forlala'. oC.ptlllllt"lon .. rrl.rtj ••• *10 .., rother .......... "................ "•••••• 871 1,018 :r • ~1MIMf ~ar •••••;•..••. ~... '18.7110 61 &f.?
I15.. tootnot .. at .nd 01' table.',
..,Un
\ .\
\
8OU'RCBIOf ITAft TAX U'RNUS JH 1M.,
Tab1. 2.-STA'l'E '1'/.X COLLlC'l'lONS :rH DI'l'AIL, BY S'l'A'J.'IS: 1\147 .IN'f) l~&-ConUnu.ed
I'
.(Ill tII~.)
. ,1t16EIlCD or 'fAX un 19U xnm Q.1' TAX 1,.,.
"lift JIUIOO . "'lDR[~Contlnu.~..A.. 8A1;IS: .AID CJa:)SS RIOIIP1B •• ::'7........... ,." '21 alUl .1811159 B. ~ AMP ~ltIaE ••••• ~••••••• ~., _teo.aft
1. Gentral 1Ial... lUll. o:r a:ro ... noe1pt •• U,OU 9,DO(I la.Ko\o~ ..,.biQl ........ ". "~,,~..... "...... ""••• , 46 ,allO'capenaat1t1& tax." ... "..II .. " " .......... ,..".
., I115G lb. Koto:r :nhiCllo operata:r •••••••••••••• '. 6,161 S,:USSal.. (2 ~.ntJ ..... .,..."......... "... U,oefr e,9OI5 3. Oo.rporat1oJUI 1n pnexw.l .......... "" ........... 1,lSiC 1,.'
I. S.leote4 o<*aOdltl •• IIIId ""i ......... lb,e18 9,099 Or£lUllzatS.on • ..,............. " ........... Ill. til 1,1'14 1,7Ota. JIotOl' 'YehlQlefulll .... ".................. • '.136 G,~ J'ore1p •••••••••••••••••••••••••• ~. M'
a'b • .Al.ooholio \.~ •••••••••••• " ...... 1.4.86 1 ....., a. Alooho11~ b."'racM."" ... , •• "" ......... 1I,1.tl II.,15.e. fobaoOQ produot." ..II" " ." " "" ..... " " • " •• " a,UIS 877 "It l!uD.t1Dc aA4 t:lllhu.c", III •• II .......... II ..... ~. 1;= 1 ....I. II:~. oClaptanl ••••• III •••••••••••• w 4.151 m IS. OOQU.patlou ....... Of ...... " .................... _. • 1$ IleaI. Pu'bllo t)ltl1itll .................. "'........ II' .. 1170 4all D• .o;i;:t.t8 ........... ,...... , ................ 4J. lS9
O~rolll ~to:r Ylblo1 ••••••••••• au 1M J&e410CLl .......... '" ............ III .$o .... .- ... 16'1 ..au l1Jle oC*~1 ........... III ............. 1&1 a'MII lar... -recutere4 ...............II .. • •• 1~1 10O1;h.r" .................. "'.............. , ...... '14r 10 Prlftte 4et••tl..,....... "............. 1111 40~. Par1... tue~·······.·······I·h' ...... (.) 6' other.,. .......II ....................... , .......
~JIll,
B. LICIHSI .AID P.RlVI:LD, ......... " •• ~,!.............. 4.077 '.MO 7. Mullllldh, rao. traou ............ "•• It •• 4004.lA.llotor _101 ••• " III .. -. • " ........ III .. 4 ........... 1,810 1.1.UI:J
'.RIloiDc""............ 111 ............. , .... 40 40Kata!: Yeblolu-S.lMlral ••••••••••• 1.I5Ii' 1,789 Jo:slua. ......................... ,................ 4.8 $I
IIotor uanlportatlbn .................. 8151 119 Motto. p1otur.II ...... II •• " •• " ........... IISO 119" , lb.l(QtQ!: "flbl01. op'rato:ra ............... all ... lOIS 11111.rd .................. II ....... If .... 11 1&
I. OorporatlQ18 ill 1.lral ........ ~'........... 17' UIl e. othe .................................... ",670 s.sua~.Aloohol10 1JnIN •••••••••• 4 ............... II (10) el Real •• te ............... "........ ..815a I,"'''.~ Bu.Dtlac and t1ih:lJll, ........................... 4.lSO 119 Tranepo:rtatlo~ an4 uaa.1••1011... a,w 1,15085. OCoupationa .................. III .................. 121 109 R_l •• tat. b~JceH It ........... Ii ......... 4.4$ '"'Milk ................................ ,.••• \ J66 16'. Oo-tolOlllta ... .,'It ....................... 8) lIS I InIllU'aDO. lIrolc.ra IlJI4 ocapui_ •• ~8 400G •Xleot!:iClIl AIbl1n1ltratiY. Jioar4 ••• . 68 46 othel' ............................. -........ 'It 1,0" lISaotJ:Ltr ................................. "'......... 1M. 4.15,. ..... nt •• rao. tl"etokll................... 115 U O. DDMWAI. l:MCCIIZ .................. " .............. U4.1S71 14' ':f1e. Other ... , ..... 111 ................ " ......... " ... (I) 1154-
Oaaoline 4... 1.1'8........................... C*) 17 D. CORPORATION 1ltOOIII ............................... II 14J..1I8) 1'P1.9:f1Contractors ................................. 28 18 corpOration fraaOhl .......... A:••r••d tn4 tez1;111aer ................. (.) JIll. i::102~.r ................................. 22 'II kDk tax (Al"t. 9B) .................. '".'. 6,671JrIDlc tn (Art. ~1..................... 5,106 1,4.1'1
O. IlIDIfImAL INCCIDC."...... " ............... , ... II III 41 6tl5 illS! Vntnoorpqrat~ bu.ln ••••••••••••• 211.1594. az,801S. ,.\n. CQJtPORA.'rI<»r DC(III .......................... 662:I. l'ROPIR'l'r-cou:rt l1li4 .t.l\08Npbo:r ••••••••• "1 Ma . 619
:I. mCI'Ilrl'f •• ~•• " •• II ................ II ........... 24M aM1P.ropertJ'- ... ral •• , ..... II. II II • II ....... 2,194 2.40411 1'. wm A!Il> aD'T ................ AII ..... ,. ....... It ... MIOO ... 70ISl'Il'bl1. utUitt.a-oxpre .. ,capanlN 2 a 1. lDherlt~. aDd ..tat•••••••••••••••• _.1iOO _,'IIXicattle lIl4..n1tr •• 11 ............. '11 ••• • 1i7 48Sh.. p IlUl~." .....................
IU 86 H. aI'I!IR ................................. ,. ..~......... 10.4.71 32.014.
I ;- ~ DooUDentaxy l1li4 .took traDlfo:r ••••••• ;I\I"... .,./, lI2,QKt. mAm .AND om.......................... :.... 29a 4.'711. lIahe:rl tanoe and •• tate ................. II •• 293 4.71 1Iort888·.··.·· .•.••..... ,......•.. 8,066 15,4140
Stocktranater............................ 22,4.OlI 26,1510G. SIYIIlAHCI' .......................... IIJ ............ IJ.., , • 1808 8IlI5 •, .
1. ~ COllPl:NSATlOH ................... 161191/S 166 94.ISH. 0'1'BIR .................... " •••••••• II ... II , ......... n 10I. Ml.oellaD.auI-ohll aotion ........... 11 10
1. ~ CIJIPIISATlCII ................... .,1/S 1.988 JIOR'm OAROLINA,1
'7l tlO_TOIlE,
at.MSA. SAlIS AND GROSS IlCEIPZS ••••••••• II ••••••
1. a.,ral 114U." lUI', o!: ,ro .. N.. lptl ::= -.DOIIA. I.AXI8 AID 0R0S8 ~ •• II .................... 8401IIS8 108,008 •• "leo'te4 ClOMQdlt1.. l1li4 nnlo ...... 4.&.I0Il
I. "leote4 o-aUi .. U4 •• ~io, ...... HI. zoe 1Q'.1JUtI __ Motor TIIhlo1. hal_ .......... ~.......... ",see al.lISda. Motor- ,,"1.1. tuela ..................... fa,1I6 1540,ua 11. Alooholia lIly.rea .................... ".,ee ',711'b. A].oob:ol1e "..,.1'..... II ................... ,. 114.190 48,1541 4. luurano. coapanl ........... II 11 ....... III a,taR I,,,~•• !rollaoeo prodllotl-olprjttt •••••••••• *1,8815 86,881 OeuNl. ......... "•••••• , II' .t ....... a,l'115 2,&lO4. I~" ocapaat ...................... 1I ..... a 19,'1&10 t1r ...................... ,.......... (*) iiI
~th1 •• (AlIt. D, "0. 187) •••••• 18,0'115. 11,8)' selt ta.ur.r.-wo!:~·.I'orlip autu.al tirt ....It •••• " ........ * 14.8 ocapatt .. tl0Jl .... '... II ................. 117 Uoth.r torl1p ................. _•••••• ',1151 8,889 e .. Pu.bl1a u.tl1ttl •••••• II ................ 4~9" 4.,498
•• Ml1a ":t~11tl............. _........... *,,6$' 16,906 l?UIlM21 •••••••• " ................ " .... II. I I &t'. hr!-aut.",la ••••••••••••••••••• .,•••• 10,104. 81.4.&0 Pre1cht lin ......................... .-It 4.15 4.8to'- AIIal.ll0.1, _U ... ta ••••••• I1." ..... 1.110' 1,111 'lWl .. raph ............................ 86 •.. olac ••• • ••• , ...................... 1,061 ,." '1'elephQDe ........... It ..... " ..... 11" •• " • 1,093 94.4
IQsiraa ••••• , ••••••••••••••••• ,...... 40140 288 Other ...... ,...................... ,.••• 'It 1,80$1 3,4'Pfi
!Jel tootnotee at 1114at ""10.
11 l' ITAU J'JlWfCII: 1M.,
bbl.' JS • ....:ftA'l'E fAX Oo:r.tlCT:r~ IN Dl'l'AXL, :BYSTA'!'JS; 1940'1 ANJ) 1~~-Il~t1nu.lj.
{X. 'tIaQIIaII4a} J ..' ,.
XlJI) f1I '1U 19&'1 ·1~' I:DQ) or 'l'AX 1$4'1 l~.JOa'Dt CJ.ll)J;.J:IU.-CoAt1Jllled
• JIOll'nt IWtOTJ.-OOIlt1I1U14~ lJaIIIt AND !IIYItIQI ••••••••• ~••••••••• ~ 126 ...38 Ital 6156 B. tlasMSI AND PRIYltIQI ••••• ~••••••••••••• ·.1I150i .8 '118la.MQtor_:lIlA ........... "...... "..i, • III ... ft .. " 4 " .10,171 .LJI.~~a la.IIoWl' Tehlol ..... III ... III ... " ........... " ...... " .. } :1.,768 t:::lb.Moto~~b1011 Q~.to~ ................17$ 168 ... t.t:r.tlOJlu .... "..".."................ ". 1.7Q'1.. O~POftt~o .. ill ....~ •••••~......... 8,l.99 3,011 'l'1tl-. t... "..............,__........., 49n:...tia ............,,"~.II " .. II ..... " .. " .... 1,45'" 1....S11 " Auto tr.~portatlon. ••••••••••••• 61 '18IoN1111·.· .." ..• .............. ,.•••••• l,1510 l,~a lb. )(otOl' .,ablal. oPCIll&tor................ 36 148lJtOOrptJfttloSJ ... , " .." .. " III II ..... II .... " " .. II .. 2llO 1111 2. 007;pOfttlona 1ft aan.rel ..."...... "'.......... 12 U~tl •• and lIIt~.t •••••••••••• 115 1'1 a. Aloohol1. lImJ:l.,. ...".."..,.III .... " ..... "" .... C*) 1711a. .\1Q.110 b"'er ........ "......."••• ".......... lSI 1112 ... BWlt1n& anA 1'llbilal. III ... Ii .... " ...... " .. " •• 173 801ft. llultiq and. :t1ahiJI ........... "•• I( ••• " " It, " 1166 1500 G. OcQtlpa.t1~ •••• ·•• ,...... _.." ........... a ••• (I) 4iII. OOO\lpatiQlla •• .,..." ... " •• " •• " .... "" ......... ". 2&2 115&
IDaur.noe ~t'."" ••"'l1.". iii. iii •••• (*l8.1 21lNuraDOe asenta ............... ~••• lSi 81-l'hllt&l.oiat ...... " 'II ................. : fit ... 18 • 'I other." ....... "............. ~."•• " .... '"War............ ",............. "" ........... 3 i '1. .... ut •• tao. tram.; ............... 1& 1...Other ...................................... 1011 l5il 8. other ....... "...... "•••••••••••••••••••••• ...72 481
&. atla1a .tore. .....II ............ " .... to. • ii ... " ....... IOfr 1'1& 'l'raJ)pel'a ..... " ..... " ......... " " .... " ...... 10 11"'I. _lII_ta. ra.. tn.oltl................... ...lAr m n.1rr....;".......................... 9 108. oth~ ••• "........... ", •••• ",It ............. 6,lOi ','1sa 01larett. ~ aQUt.t••••••••••••••• aa aLI'a1l\a'll1t$1 cc:apaD1..................... 1158 160 m......tol' ............................. 10 11J"ertUl •• l' tax ••'"........... ~.... II ." ......... 186 8Qtt drink "udora.".,,,.,,.,,.,, •• ,,•• 21 sa1'.14.•• 1/1 ................ 41 •• , ......... alO aLO :r.r..tl'II' tu a;uapt ,..01111.(17)otko .. loU). tural ••• ,.... 'iii ...... " " ". 1IIS'1 100 pemit ......... _•••",........... "••• " 81Oil lupeo\1oa"" III • " ." ..... " .... III • " •• ...go 318 8aad t •• tlnc a114 c.~ltl0.tlo~ •••• 190 UI1'l'ot' ... ~01llll. and 1'-.1. .. taW ••••• 1815 ISIS a.. aIId 011 111'p4MIt101l: ........... 1.. '1 1118~1141Dc &114 10all ••••••••• ~ •• US lila otll,l' ••••• "." .."." ....... _............. 61 IS...'1'o'baoQOad al~tt. ~. • ••• 2SI5 818 O. lNJ)IVIIlJAL llCCIII."." ••••••• II •••••••• " " •• 2: 'liS 1 61.taUJl4rl ................ "... • •••• 1.1 lli
a..o1111. 11lapeot1OD. If ...... ,. ......... 1.681 1.171 D. CORPORA1'IOlf l:NO<iII •• It ......... " ... " • " •••••• 813 ISfrSOtb..~•• ".... "....... "................... 1,~69 1....VlS I. ~ .................................. v •• 1 70'1 11580C. unm1l1jI. llfO(III •••••••••••• " 1/1 •..... " III •••• 81, '183 16 0158 P.ropert1-cenll"al. "........ ,,"....... ~.66a 2.eell
l'I.Ib11a utll1tl .. -olU' 1111......... 1115 21D. ptRPORA'l'ION lNC~" ......... "" It ••••••• It •••• a9 '1011 218415 P. mA'I'Il .AND ODT ••• to. ........... II • , ................. 114. lSI!n..tl0 ........................... ~8,8tlO ~i2'111~ 1. lDller1taDQI and .. tat•••••".....".""•••• Ul ~2J'o:relp •••• "......................... 10.7115 9.4811 ~ ,
PeDaltl.. and lIItll' •• t ............ lOa 168 1. tJlIIIlPI.O'DII CCJIP.Iti'SATIOH' •• '••• " ••••••••• " i84. '188.J:. PRQP!IRft' ...................... " " " ...... It • " ... 4. ...111 ... 020 allol'I.Ibl1o ut111tl .. --r.ill'oad •••••••• 1.130 1.13u . ,
j-mJ.=Intoalble .... ~................ III ..... 1.186 1I.8t!) A. SALIS A!fD GROSS RIOI!'Pm" ......... ,.•••••••• l'18Ma
1. Oellall&l All •• U'I. 01' 11'0•• fto.lpt •• 73,S71I. mAm AN']) um...................... ,........ 2:UO 180\1 Sal•••••••• "'...................... It '" 101,6lIi '111.,'1&1. ,IDber1tano. and •• t.te •••••••lito •••••••• 2.017 1.70a ,U................................ ~. 2,606 1 ....114•• GUy ........................... _••••••• 1ft 10'1 I. SellOQd ~od1ti .. IIId HmO ....... 131.= lOfo,1S'11
a. JIotor ,..hiol, fuel .................... , 60.1 ".aII'"•• O1H:IR ........................................... ., ....... as b. Aloolloll0 beTtrate •• "••••• " ••••••• III .. li.l91 16.0113S. 1111C1.UllllOu.--Ol'fll P1'0iI4I ............ ..... 38 ... 1'............................... I,asa 1,15/i15~ . Ka1t bey.rase ......................... 'III.' 1...."*7 1....254.:. ~ ~OH .................15."'" 1159'18 Malt, won •••••••••••••• t .......... 1'1 U8pi~ltuoUi 11qUOl'... aaUoDaCl ••••• lI,no '7,&I51S1fOa'1'H DWI'l'A Wlae-atupe. "....... __........... "....... 2.1Iel5 1.1558
a. 'fObaoao produota-01&lIHtt .......... 1I5.U6 10.'18aA. 8AtII AND 0R09S RIDIlP!B ••••••••••••••••• 18m 18 ...84 4 •. IDaurUOI cOIIPIJ11e ........ III ............. 11,088 '7,filI81. CIaII.lI&l" .. le., Wli. 01' 11'0" l'_lpt •• 8,15111 1I.~111:1 a.a..ral .............................. 10.84.& '1,091Sal •••• , •••••••••••••••••••••••••• 8,168 a,lSi 111" Ui'1hal ............. JI .. " ............ 180 11'111••••• "' ••••• " ................ ~ ••••• In 19\1 •• Pub110 utl11t1 ........................... 13,7li'1 1~,2asI. S,llOt.1 _diUI. &lid H"ioa ...... 9.803 '1.096 lJntll1'1d.cl lXo1 ......................... 10,913 11,"'157a. Motor Tehlo1. tuel •• "................... 11,1176 3,1'13 lXo1 •• tOl' poor ftliat ............ 2.lIia _.15...7b. Aloohol10 '..,.'rase ••• ".... "." .... \,It •••• .,005 ~.268 Publio Utl1iti •• oo-at ••loll ••••••• 2158 211her ......... "••••••••"....".......... 11M 11'111 t. Par1-Wo\ltuel, ........ "••• "" ............. SIO 1I11SLlquor." ...... "•••• Il • AI ......... ; •• """ 1148 688 ,. .-i,.iou. .a\lI.M1\~.'tlf • " ....... ". 1.0111 ••wL'1quor.uaz •••• "III .... "" ••• " • " •••• 1,0110 1.08'1c. '1'obaooo proIUClt.--oi..,...tt •••••••••• 1.8i? 1.~11 I. tXCINSI .AHD 1'RlVILD •• " ..."~, , ". " , ....... ,.• " 41.11. 48.'179t. Inturua. ocapeni............. "•• ""•• " 510 481 I ~Motol' T.t.l ••.•••••••••••••••••••••••11,11111 U:~:•• PUbl10 utl11tl •• --l'Ul'Il ellCltl'!O Pa ..... r GarI ••• " ••• " •••••••• "''It.' lll,a..OoPlrat1Y ................ " .......... lAr 11 Ifrp.ok ........... III ........... " ••••••••• 10 •• ' 9,10.
SM footnot .. at IIIId ot tabl ••.,..../
, SOURCIS OF 8TA'rB TAX REVENUB IN 11147 •ItTable 2.-STA'l'li '1'AX CQLIJ!.C'i·j.On:J It: nr..T~IL. Dr Sl'A'l'tS: .L~4'l !lND 11146-Cont1nue!l
I (Ill thou""dl)I,
tDfD o:r TAX 1M7 1946 lCIND 01 TAX 1M7 1M$
(lIiO-COntillu.d (lUO--Qontinued
B. LI~ ANDPRIVILIOJ:-Colltlnued I. PIlOl'II!Tl-Con t1llued.12.733 .10,918lI. &IOtor nhiol .... Qollt1nu.d { llnallClial In.t1tutlOJ1I ••••• , ......
• 906 .968 Publlc utl11tl•••••••••••••••••••• 107 136fJ'&1'Il truok •• If ................... " .... 'I
31~ 289Trail,rl ............ "••••••• , •••• "••••• 2.303 2.1i7 Dealel''' in lnt8ll&1bl.II ••••••••••••ned.o· plat ....................... 1136 146 lnllurail" t1'8nchlae ••••••••••••••• 322 284.Trall,rln ............................. 50 1S1S Wo~ld Wal' oomp~J.t1on bond lev.r-
ZAdd'd f."............................ 150 1159 delinquent taxe ...... " ............... --..-.. ~C'l'tltloat •• ~ titl ............... .388 213 1ZA.TlI MlD GlI'r ............................. II 2...... 815411)(Otor tran.pO -- • :r.
Reaular tout ........................... ...71S ....6 1. Inh.ritanc. and ".t.t.--Inh.ritano •••• o.~ 6.llfrliIrrecular rout ...................... 147 100 1. UNlMP1D~ COMPINSATlON•••••••••••••••• 1525'18 68 30'1PtlTato oal'l'1.r .................. 101 ~ .
4oth.r .............. JI' ................
~
131lb.Jlotor ,..hlcle operator.III ................ iii ~315 ClIJ.AHCIIAI. CQl'p()ration. in ~.n.ral ................ "15. 6.310
:rrllllohl •• t~--4aae.tio .......... : •• . 3:9 ... ....04.8 A. SAIlS AND GROSS REClIP'IS ••••••• It ...... \ .... 77 921 G9 '100!ranchl •• r t -toreip ••••••••••••• 1.623 1.1180 1. Oell.ral l1li1••• u ••• 01' &l'OSIIraoe1ptla. 29,~~1 ~.wiOth,r .............................. '117 332 Sal.............. "••••••• , •••••••••• ;:8.832 23.9813. Alooholio b.,lrag,.--undiTid.d liquor U•••••••• , •••••••••••••••••••••••• l,OGi '103p8%'111t .............................. ". t 6,362 5.020 2. S.lect.d oocaodltie. a~d serTio ••••••• ,"'0.020 4S,O~•• HUlltln&an4 tilhlP8 ................. "...... .1 ....5fr 899 •• )Iotor 'Yeb~cl' fuel ..................... 28.5409 27,1575Huntlnc.,· ..••• .............. ~,.··· ••• . 727 I5l5i o.,ol111e .......... " ....... ~'fI ........... " 28 .......1 27.~9J1ab1D1 •••••••• , ••••••••• ,•••••• ,~••• 5~9 312)lotOl;" fuel .............. t- •••••••••• (*..) 416othll'.................. "•• II • ~ 11 • \I •••• " • 28 2EI Special fuol UI .......... 1........... 1013 70"5. OOaupatlona ...................... IJ ••• ,..,. .. 4150 001 b. Alao'1ol1a banHSI ...........IJ • II ••••• ~.6112 6.2288,18- enalu'.ra ..................... 63 15... .e, Tob.ooo product ................... "'•• 9.013 .. 8 ....92Brlrb,r ••• II •••• 111- ............... It ........ ...6 as 01sarettea ...................... , "• , '1,753 '1.074Co.'tolos1at •••• _••••••••••• ~•••• ~• 100 61 otbl:t'II ................................. _ l,2GO 1....18Arohit.at ............................ 14 12 d. InIurance ocupanle •••••••••••••••••• 3....92 2.662B1yalo1ana .......... If ••••••••••••••• 32 9 •• ;PUblic ut1l1tl ..... { ................ l ...S ~ 160Dentl.ta ................. "'........... 1~ 14 n.otrl0 oooperat v....... :JI)y .... U "37Pba:aolata ....................... '••• 17 13 ,
911 128rra1ght:. oar lint .................. \ •••••J:ilbala.r •••••• ",....................... 18 12II. A,d.m1aa1olfa. aIIU ... nta •• : .............. 179 2156.35 33 2.0S7 " -757'N~.I ••••IIiI ................ " .......... i. othll'--aotor vebiol. 1%01•••••••••••Prot"lional ansll1 •• l" and .
'12.671.\1"1101' •••••••••••••••••••••••••• 15... :ae B• LIClNSl AND PRIVltIGE •••••••••••••••••••• 11 81515otblr._" ................... "••••••••• lM 27. l&. Motor 1'tJihlcl •• II ........................... ~U.U1o'" !J.,327'1. AIIu.... llta. rao, tl'IlCkt ............. ,., •• 266 alII lb. Motor TIbial. operatora ................. 161 II ilHolila o.nlOl'eblp tnl ............... 238 2le 2. Oorporation. in .'n.ral ................ l;O4l l,08~other ........... , ................. 11 •• 88 21 Lie,n.,., •••••.••.••••••• , ......... 1.041 9968. Other .......................... /I •••• ~ ••• 2.094 ·1,815 Chart.r t...........".II ................ (*) 93BOat tags ............. M ............... 3'1 31 3. Alcoholio b.Tereae.-beer •••••••.•••• 11. 27S 2G601carettl dlal.r~ ..................... 1,030 84.0 ". BUnting and fishing ................... 575 !ill"n•• taurani1.l ........................... 103 \12 15. Occupations .......................... ,..••••• (I) 214Hotel. •• II' ••••••• '..................... 13 l2 ~ Prote.aional '1181n.. :ro...... " ....... " (*) •Fertilizer .............. -•••••••••••• 11 11 Co.etologlsts •••• "...... "••••••• , .. 48 46' •• 4 ••• " ........... " ........... ".t .••. ~ 65 70 , (.) il~b.,r~ ••••• ".••• : ••• ".............S,edII. •••• " .......... ,,~••••••••• " ...... '26 38 PtilllX'!tlao1ate ............. " ••••• " ..... 10 16Seourlti •• -4 .. 1era ........ "............. 15 14 Inaurance 8sento ............... /I ....... 57 55SlOl11'lti •• -ohatt.1 101l!1•••••••••• .' 59 150Other ••••• "•••• "".,,··.·· ............. C"') 80lI.ouri tl.'--pII1IIlbl'olc.l's ............ ::6 26 8. Other ••• " •• ".... ~"..... til •• " .......... 4 • ". l14Sfr ...81In.\\X'ano ....................... " •• " •• 200 17~ Cigarette d.. lera ••••• "•• ".."•••••• 194
}1'16Utl11tl ••• xcl" tOl' poor reliet--
10 Cannercla1 f.rtilizer ••••••••••••• ~ 26.laepin& oar and tral8ht lin ••••• , 9 COimercld feeding stutt .......... O!i 110Undl'fld.d pUblio utility .xQi •• --Seed .............. " •••••• "••••••••• 19.l'.plng Oal' and tl'alcbt lin •••••• 80 91 100d handlers ••• /I ........ "." ......... 16 26R.el .. tate--lndhidual bl'Oitll' ••••• fr6 39 !Miry .............. It •• " ." ... ' .......... 29 30food ud dall"i.................. "." ..... 911 go
o Dry' cl_JIlers ••• ".............. _"•••• (*) 215Junen1 41reatora .................. " •• 00 13 Inlura.nce calpun1es ........... "." ••• 54 1511Ca•• tology-lhoPCI .nd .Gbool,a ••••• ...... ~ Otb.r .......... "........... If ••• " ..... 131 3tAUto d.. ler •••• " .......... " .... " •• " ••• 1115 19lklild1nc and loan ......... "........... 116 100 C. llIJ)l'Vl.OOAI. I1fCCIlI ........................... • "14..606 Ii.Ii'11t1••• tock••• .,................... "• "•• 11 7~.r ................ _.............. 59 63 D• ~I~ llfCCIII ....................... " •• I'" or 041I. l'IlIOPIItTl" ..... "" ............................... 1... 388 121500"
111IIIt'l'Oounty OOl'pOlI&t1on•••••••••••• 907 Mil !C. I'ROPIRTf-l)Il1nquent ........................ ... ..._- ..-....S.. tootnot •• ·at .nd ot tabl ••.,,,,
Table 2.-STA'l'E TAX COLLECTIONS IN DETAIL, BY S'l'fl.TEfh ),94'1 ANI) 194.U"':Cont1nUed
(In tbouao!1<la)
EnID or TAX 194'1 ~946 KIN))OF TAl: 194'1 1945
O~~..Qontinued OaIGON--Contlnue~,
tl 696 '1430 Sl 24.11. IKA'nl AND GUT ...... t ,. _""""" .... " •• __•••••• 1'. IltAm AND·GIIT ....................... " ••• i11921,.. IrJL.;'"1t~Q. and _"tate.".,."""" ...... """ .. l,4G4 1,319 1. Inh,r1'tIlllCe aJ\d .atQt •• II ..... " .. """ .... ~." 1,066 1.2022. Gltte..".."....011. " " : ...... "" .. "" " ... " " .. , .. to " .. " " ..
13a 111 C. Gift ••• 1t .... ,.IIt" ••• " ••• , .... t .......... 1" 124 a9
G. ~ ........................... ,...... 12091 10 243 G. SIVIRAl~-PoUDl!las. t•••:••••.•••••••••• ln~ 132'Oil, 8&8. and mineral. gr01l1l
produotion. , """ "" of .. II , " oil ." " " " .... " , " 1l.96l'J 10,107 1. UNIUfLOYNENT aoUPINsATXON ••••••••••••••• 11 99B 11 562Petl'OllUll1 e,xols8""",,""""" iii "" "." " • ,
12!1' 13G
n. O?l!IR-aill1celle.nflou:s.""""" ..""""" f"'" """"" "P¥NlISYLV ANIA--_ .......-
~ ,COHPINSATX(lJ ........ :."" .......A. SAIJS AND ~ REOEItPlS .......... " .. "" ........... 137 lS5 110 Gao
1. 5 4,06 s Ull 1. Gen.ral. aab!!, \lSII, or grolla r~c.ll>ta ...- ....... _- a 26
"2. Selected cOmModitl,. and a.rvice ••••• 137.165 110.e94-
O~OONa. Motor vehiole tuels." ........ "...... _...... 69.612 M,069
L1qUid.~,1. tllX--returosb1e to
A. SALIS AND GROSS ~EIPT,S~ •••••••••••~..... counti ••••• II •• , ....... "" ..... t •••• ': 6,767 6,2'11122509 18 060 Liquid tullle tax--oth.r .......... 61,045 ....3.79~
2. S.lected commodltlea and s.rvic.s ••••• 22.569 18,060 b. Alcoholic beTerag ........... " .." .." .." ....". 27.366 ,215,847a. )lotor Yehicle tuela ................. rs.roa 13.990 Ilalt benrege ..... "..".."" ....."....... ".... 11,B34 11.361b. Alooholic beY.rageD ••••••••••• , ••••• 1.097 1.085 Llquor--10l' IIIlles tax •••••••••••• lIS ,Ii11 1....,464,4. Insurance OOnlP.ell1cs. 10;" .... " .... " .. "" .... " ... 1.654 1,656 Other. ,_ II .. III"." ..... II ... """ ................ "" 21 22
G~otJG prernlUJ1t tax .... " ............ " ... "",, .. 1,663 1.584 o. 'l'obacco·productB-ciglll'.tt.s ••••••• 20.988 16,862I'ira inllurB1lCe companies .......... 91 '11 d. Insuranoe" companieu." .."" .." .." ... II ~ ...... 11,774 '10.37"•• Public utlUtiell .................... 1,01l5 803 lnau~nce preml~ tax--general
t. ~l-.utu.ll ................""..........".......... 644, ~:!2 fund ...................... " .." ............ .- 9.450 8,.961. Other-buttertnt ..............~........, .............. 66- 2'1 Foreign ollsualty insurunce, , premiums-police pension fuUd ••• 300 001B. LIC.IISX AND PRIVItl':Gl!: ........... " ........ 11 530 9 50:.! Fir~ insurnnae premiums--tl~e-
]a.. )lotoS' vehle-las ... " .................... "" .........."........ '1.614 ~'17 men's •• lief penaion fund •••••••• 1.436 1.078Pa'leeDgflr cu.-private ............ ?,OO8 •736 e. l'Ublia ut1l1ties ................... 7.131 7.206Tr11aka ................................. " .. 11. .............. " 2,619 1.928 ~wer and transmission ..... : ...........". 4,116 4,229~otor oarrier--.ileage •••••••••••• l,1Q3 845 Other •••••••••••••••••••••••••••• , 3,015 2,9771I0tOl;'carrier-special •••••••••••• 1,023 I 71n g. .Admio9ionc, aJIIlWementa-boxil1g and ff"Oth.r ............... " ...................... ell 656 wrestling exhibltions •••••••••••••• 90 7Q
lb.llotor yehiale ope1'lItors •••••••••••••••• 154 135 i. ott.er" .... , , ••••••••• ,.• ,.,.,.".... , •••••• 14 14'62. Corporations in general. ••••• , •••••••••• 409 339
Lieenael ..................... It ••••••• (..) 303 n, LICEl~3E M"n PRIVILEGE •• " •• " .." ..... " •• " •• " , 94 '142 85 388Incorporation permits •••••• , ••••••• (**) 3G la. tJ:ot~')r'vohiclea ........... " ............... 39,0'15 3£.961
:). Alcoholic beyerag.s .................... 300 25'/ l'aoJongor metol;' vehiclB~ •••••••••• 18,'769 17.0534-. lIUntiDg-nnd t1shillg .................... 1.296 1 ..175 'l'ruUllra and fler.i~trnller(J •••••••• l,~55 1.1715. Oocupationa ... , •• " ........ ., .......... III ....... 193 174 U!)toroyololl EUlII !notal' bi\l;TC10D•••• 56 44
Cosmettc therapists ... , ........... , ••• :m 24 Certiflooteo of title ••••••••••••• 2.0le 1,2'10Fbyalclnna. , .............. III •• , ••••• " • 35 17 rr·msror~ ....................... 1" 5'11 2'14BUI~clsta ••••••••• , ................ 29 26 t.lcmllfncturors, dealers, ann \Nurses ••••• "., ........... " •••••••••• 23 17 jobbers r~1otrntion ••••••••••••• :J9G 301i.Iloctr1c code. if ... " .... " •• ,., •• ,,, ...... 30 27 Co~eroiol tnotor vehia1eo and. other .............................. , 64 63 truck trnctoro .... , .., .......... ', •••• 14.381 11.'101
7. Aaullements. race troo!as--l'actlll ......... ' 249 214 Motor bU3C3 nnn omnibuses ••••••••• 1.189 1.030e. Other ................................... 1.315 1,411 Traotors ••••••••••• " ................ 00 7G
Milk ••• " ••• , •••••••••••••••• , ...... , 3 74 Other." .......... " •••• ".; ••• "" ••••• " £5 37~ftter lioenaft tor power purpoDell ••• 28 2B lb.l.!otor v.hlole'oporntoro ............... 3.935 3.CS3)leat and produce denlers ••••••••••• 3u 35 2. Oorp1ratiorao in g',nel'nl ............... 33.391 32,993In8~e .......................... 131 le.1: . Capitnl .~tock-d(lmo3tic ........... 3~~.355 mf.594l!atch ries •• ,." ...................... 44 4.'1 Capitol atock--foroien ............. 8,037 9,143Real e to.te." ......... "' .............. M 72 .tnt-erect on tt:lX03." •••••• ,,,.,,,.,, ... 283 £33Bank an: credit unions."., •••• , ..... 39 17 Bonus tnxes-domo!Jtlc ••••••••••••• 1,1134 0164Wu.r'aerlell ••• " ••••••••••• , ..... " •• "•• 24 20 Bouu'l t,nx03-foreien ••••• "•••••• ". 711 250CCIIIIlerci.lal teed inllllection ......... 14 III Pennlty on bonun taxes •••••••:•••• 22 2(1Individual permits for purchose ot 3. Alcoholio beyerageb .... : •••• , •••••••••• 7,055 7,112liquor.: ............ 11 ••••••• 0 ........ 42.5 593 , \ Local ahare ........ ".... " ......... "•• 6,'152 6,304
other •••• II ....... ' ........... ,,: , ••• " •••• 477· 009 ~tnte ohore ................... "~••••• 3,103 1,006, 4. UuntiP3 nnd tlohlng., .......... ".......... :l,en 2,419• lHDlVIIl1AL lNC(J(I; .. " .................. ; ........ 19972 1....487.1n nM
For fioll rund••••• " ... , •••••••••••• ~93 8m>• CORPORATION n;C(JIE ..... ,,, ... ,,, •••••••••••••• 8 381 Resident. huntero., ............. , ••• 1.00(; 1.329
• PROPIR'rJ'-l'riYsta cal' cOIIIpani.II.......... /01<)llonre,sldont hunters ................ #I' 347 254
9 Obher." •••• , •• I ••••••• , ••••• iii. 11'" It 4G 1(;
e
oD
I
s. footuot.!J at .nd ot tebl •••
IIOVaCII or ITA,.. TAX asVUUE 1KIM'I, . '
Tal)lt l.-mft 'tAX~LLIC'l'I;ONa 1)1 l'lI'fAIl.t, it 8'rA'1'IO:lQ4'1 .6.m> lHI5-Coat1aued
(IIl~"
\ lClR'O or '1'AX 114'1 1146 • XlID O.l' ,...AX lK'l INt .l'SIOI8'tLV.A)ltA-COnt1m1M SIBOpr IaLAIII)-OoIlU.U ....
B. l.XCINSZ 1.NIl mv:u.D-QOIIt~llet B. ~ MIl l'IlIf:tLQ, ••••• 'II • " •• " .... ., •• ".
....... , 10.0011IS. OoouMtt.oM ......... .,......... " ... ,.11;"" .......... .1,0: .781 "JlQtol' ~_1.1.............._.....1I •• _ •••• U1t701 l,tOl·S.~lt1•••~...-a ••••_~........ ~.~ I'f lb.xotot yeblo1. operetor ••••••••••••••• (:l ) ~KlA~.~ .. ptt.__~.~ ••,•••••••• 1611 Ul II_ OorpofttiOllI in lIeIlel'lll •••••• o ....... 1I.'at 1,'1"
..1ptaalt.ra .... "...".11' ..... ~ .. ,. 111' ...... .t 18 .... Alooho11ob".~ ........ 11: •• " ........ " ..... ees MPro3,ot1oSJi.ta ••• " ...,."'••• "'.............. 1'1 4. Bwlt:lDC del fllb.l»c ........ '".......... ". 61 ..!bl.lo1ua ........ " ........................ It.,,, : ~1 -IS. OOoupt,tiona..... f • ". It ... All .... _ .......... 41" K 11a.~i.t. ........... "............... It ,. MWI .. '., no. tnok •• ":.I11 •••••••••• »' allDen.tl.,. •• iii 11: ., ................. tI.,., .... 11 la 8. other- .... #I ...... ,. ....... " .... " .. " ." ....... " ... 1,"'1 l,mJ{UH............. , _ ••• _ ............ ".
1~: '1 .,.1111. baJlltt .... III • , ........... , ....... 1,041 1,07'1lIal. ..tat. lIrobr.u4 Ml.- ••• .. VplnaQrpotated ~~1.............. 461 o&OtlIarHl'S ............ " .' ....... co .... '1 ~e III ~ Milt dHler8 ............. "•• ".... 4"., III "Prat ••• lImal .1II11l-.r •••••••••••••• l5lS *> laanutl101;ur. ot be<S41D&........... 17 17Beaut,..ulturl.t." ••• II ................ 1640 1415 :t:n.urano ... " , ........ ". " ............. f- ail uotb • .r .. " ••••••••••••• ~ ••• , •• ,......... J fO 41 other ............. "............. '"........ $!I M
7 ....... , •• ra•• tn.oka •••••••••• :~ ZII %8. BiUl,t\\. etld lKIIfltll.$ alWII.. •• --....-- 'a I). O<JUIORATIOJf ~~"""" •• '.""""'"''"II''''' 103 .-0.
Boz1D& &hd WtII.tllDs" ... ".......... " .." ZII 10 ". ~ AN'P am.............................. 1143 111118. oth.r ..................................... ,.:: 11,116 1. IDheritana. and •• tate ••• ".... <t ...... 'If: ••• J.,llfl l,ll'r
Ol~lb. •••••• t ............ _...... 11M 2, Oit~: •• ..-•••••• .,........................... :lIS ".r.a4in1 'tutti."" •••••"................". IS. 4-11 1'. UlCIIIPIDlKINT CCllPlHSATIOH."" •• " •• " .......... " 13 891 111U5Carbonatea beTe1'............ "........ , .. III 4-11'1.rtills.r." ......... "••III" t~ .. "." .. " .. .,. 1'1 l'1 swm CAROLlHA.Baleen ..")I ....... , •• '............. " ....... ., 22 11 A. SAIlS AID GROSS RICIIP!9 ••_•••~••••••• ~•• {I\ ~!L!ilAIo ... ~ ••••••••• "................. ll~ . 18~p1QolYea •• tor.se.pe~lt ••••••••• 10 10 2. Selected aa.c)\Uti .. and service •••••• (I) • III,auCl~t\8 ptt2S!t ...... " ....................... Vii 89 e. Motor y,hlo1. fu.la •••••••••••••• ~•• '!!I,m l!,.QI1Clllci d .. l ..................... " •••• , U2 113 a.aol:j:M-atat. tJha.re ....... ,••••• .,.... U~OOll lZ,~1IBanta (tax OQ .m) .•.."..........&,'1'1 a.ln Oe.llolin.--CoWlty pre •••••••••••• .3,201 2,11'11lDaurenGe broker •• "...... ,....."....... ".. lOll 88 hel 011......... ".......................... 11 J8JIoQey lellAera. II ....... 41 ....... "'II .... .,. ..... " 4-'1 4! 11. AloohollD b ..... race ................ " ..... 1",32'l J.2,lD8Pawn'bronN ........................... 10 10 U Uquor- .......... 'If: ••• " II .............. 11,613 '.'111'Seou.rltr dealerl ........... II ........ " ......... 18 18 s..1' ud wint ... "....................... &~6M 2,.02'UnctertaJoazo ..................................... ., ,.., 1fI D. !obaoco produats .............................. lS,l!4O 4.'Il6.Real •• tat. aalellltl1 .................."'''.."" n 640 4 • Inwta.ooe ~panl ••••••••••••••• ,:••• (*) 1,"'10
])c)S •• •••••••••• ••• • ••• ······,··.· .. , '1611 7811 •• Public u,tl11t1'8,;o .................. ".. (#) 1,129otll.er- ........... II" .................... l409 Ul Motor tre.n..lportatlon ...... II" II .... "'•• (*1 404
ltatlroe.ct •• " ........ 'II II , ........ " .......... (01<) UlD. aoR:PORA'l'l~ DC<II:E., ..... 4II, .. 4II 41 .................. 110 11K U 119 . Corporation. (a all1' ............. (*) lola
Oo~rati~eDeral •••••••41 •••••• 1I0,1I1I~ .a.9av Zleotr10 po.. r.4II ..................... 'II" " 1,1'16 1,211&SayiDIB tua4 IOcietl •••• ~, ••••••••• lla 110 C· Mai.,101l., lLDlUa-.nta ••• "••••••• ,.,., 368 286
b. 80tt dr1Db•• 1- ................... ,. ••• ~ ... 11,106 11.176:I. PROPI:RTr •• " ....... II ... " ............. ., 'II ............. 1.107 aUIi 1. otJaer- •• lOltne .......................... lft~ 111
Per,o#al--prlor yeer'. 1.", •••••••• 19a :18.- B. ~ClMSI AND PRIVltIaI ..................... til 11.-I.oeD •• ~................ , ••••••••••••• 2,U4- 2,002 la.J(otor Teblcl .............. ,." ...... "........... 2,1145 2.436lb.lIotol' ow.hilll. operators ............... ! 241 236
1'. IItAm .AIfl) om .....................".................If' '19 16'1 00-4.99 2. Corporation. in. .eneral.." ...... II ...... " .. , • (oIo) 3311. Inher:L'tUct. ana •• tat ....................... -111,1157 IO,'!!I a. Alooholio b.y.~ac' .......... ".............. ".. 683 605
B. O'J!IIR ........ 4II ................. 11 .... ' til ••••••••• " '107,,_ Bunting and tlahlnS •• ,." ..... 41 • " ........ (*) 230
1110 ~.OCoupat1ons ••• 'II' •• II .......................... (*) 82,2. DoOIllIlll1:at1 ... 4 ltook ttalll1'.r ......... '10? 690 , ID.11U'uoe agenta ................. " ••• (*) 31
:. ~ -CCMPlllSAflOlf ... tI •• ~ ....... '" ..... 110 11'1Barbera ....... , ••••• "•••••• .,......... (+) 10
'111VII8 Co__ tol~l.tl •••-.................... (.) 23
*ar ISLAlQlOthlr ...................... "............ (+) "18
4• Chain .tore ....................... , •••• 100 W;SAIZS AJrD 08:)SS IIOIIPTI ..................... II ...
'1. .Aaua•• nt.. race tracks ••••••• ., ........ Il1o 170 lt6A. 18 9112 14 81'1 Coin-operated d.eTic............... ,........ 145 1022. Saleot;e4 00M041tlil bd ""1M ....... 18,1162 U,8.., PoolrOOllS. It ............... iii' "'II ...... , •• 21! l!4
a. 'Motor ~1.1. tulla ............. ,..••••••• ., .,411 a,4ftO 8. Ot.1aer ......... " .................... , ••• , ....... (I) ~261». AlOoh.()11e lt~ ................. "." .... " 1.735 l,tO* InautabCe .......................... r*), 74-- 1len1l1'aotur. 01' lIMr 1114 llfl1lO1'II •••• 414 ,... 0111u~tlon." ......................... (*' "':1'7"port f_ ............................1,321. 1.4158 Feed .tut.ta ............ 4o ....... , .......
(., 08o. 'fo_ao pro4a.ota..................... ~• 1,1168 1,6114- Contra.otot ........ .,: • "...... ,............. '140 /iii4•hn:rua. ooap.ai ....... ,.................. " •• .1,220 l,l9II J'.rt;~11•• r, II,. ............ II .............. (0I<} :.)~O•• M110 utl11tl .................. ".......... II,QIi'I 1. !lOIS Seed •• It ..... ,..,. ,.......... "' ................. (.) 16t. l"a'rl,.. .. la ........... ../. ............... 8,1611 4.,"18 Motor y.hiol. 4.. 1.u ............. 18 32I ... l.. lou. ____ , ........ II ........... 12 11 Oth.r .......... If ........................ (.) 26
...
... tootDo'.1 at 8IId ot , ..Ill ••
'l1711"
....
STAft J1N.U'CU: 11M.,'.b1. 2.-a'.UU TAXCO~I(JfS IN mAIL. BY STA'l'IS1 1947 AJIl) 1946-Cont~nufd ,
."1
!I> ..nJID or 'fAX 194' 1~" ICUI1l 01 TAX lWo' 1m
800'$ CAAOLW-ColI.illl\Ul4l ~ DAKOTA--Collttnutd.O. ~ lltCOIII., ....... ,.••• ~• .-4I •• *'.,, __.... M.lI.U WUl1l2 r. W'DI..it)U). OlIT ...................... " ... ,.•• *MC St,,!!
lLII~ 11:.111. 1. Inher1t.-.:.a, 04 .'i.e.'!:"! ... 4 ." ..... t ••• ".. 209 14~.D. ~OO'JtllORATI(M DlCOMI." to!' •• ,. ................... '" ,., Q. SEVlRAllCI~, ... It ••• " ...... " ••••• " •• 11.11." ... " sal allI. JIBOIII.aTr •• 4I,."" ....... ".,,.,. •• ,, .. 4I............. .- .. ,,,, 8411
. On IIU1-tor " , J. ~ CfJKE'J3tJATlaf .................. '1M 58'1laollll retlr .... "......... "III" .... III •• lit ., C·) , (
'-DellDq,............... If ................ ,. .. tit ..... C*) 11 TINNISSDl'ublto u'111'1 ••• til ............... " ....... (*)' "ilK A. ~ AND aaOSS~ClIPr.S •••••••••••••••• IlLIllU .u.s'.'!lorell1l oorporauOll l1oen ___ ....... C*) llS07 2. Se1.e~N oo.Dl\lti •• ud ..nJo ...... Ill.814 41,37a
,. ))IA.m .All) Glft' ............. ". __........ ,...... , ....".. 1!9'" SPjI a. IIQtot ... hiol. tuela,. ... It ... It .......... 81, 'lee 16,m1. l1Ih.r~\UG' ad •• ~.1i.................. ,.,.••• 2711 828 b. Alco)lo110 b.y.r ..................... ~.UO 4,906
Aloobol alld. .llll ....... II ............ 4,404 8,4011H. 0'lKIR ................................. $.... • 1\&1 -'All Bter ...................... , ......................... 1,6811 1,.01I. DocWllelliarr Md It;Qok 1;1I111.t.r......•• "1 4M Ch TobeCloO p,l'Oduota ....... ,. ............ , .... If'" '1,6411 '1,0011. ~ OClllJ?l!fe.ATICIf ....................... .. nne ,,_ 111'1 d. lQwraQoe a9llPd1 .............. 41 ...... II ........ 1,7911 a,4l18
lor.lga. ........................... : .........It •• 2.664 lI,llIl78OImi1)U07.'A 11t4t ............... , ••••• , ••••••••• -""...... • 'III
WQrkllen'. 00llpenlBt1OA e.1I111.1I•••• 74 !l7A. SAlJ:S. AID GROSS fSCI::tPrS ...... 41 ........... " ...... '" ,"ILIl!I~ ''''.11'1' Annuity •••• , •••••••••••••••••••••• '1111 48
1. ~11I'1 .-1", 1lI1, or 1l'Q" rec.1pt. •• '.~ 1l.8117 .N1aallooah4 prIJllllWls .................... 2 1..•• Pu,l)llc ut.ili tlea .... "....................... 9M gao•• 8eleo1ied oo.Dl\l'1.' IUId MX'Y10 •••••••• 11,068 ~,~ -rr.naportatlon •• II!." ~....................... <I ~ 1118•• .IlOt~ yehlo1. full .............. It ................ It " &S,a67 ".6114.b• .Aloobolia b.-.r ....... "•• "....II " .. til .. " ~ ..... .,888 8,640 0.' •• leotric, lind wlAt.r.......... 80 71Tel.phQnll .nd telej\rl.lph........... alIli a71o. Toaooo procluo' •••••••••••••• ~...... ". 1,U7 1,228 S. Adal ••10Q~, aQu9a~n~~--t~a.t"lIp •••• ~ 43154. ha\lr'aQo. OOllpW ......... " " ...................... " II'll 4l!1a•• ral. ......................... """ ....... '., ..... 651 436 h. So1'1: drtI!;!ClI-carbI11l1C'"cld 1l3...... 1110 161l
~1r. aar ... l •••••".I11 •••••••••••••• , 20 ).1$ 1. Other ........................... " .................. eea 'n8•• ~~110 util1tt ..... Jpr ••• Sott drink bn\tl' ....~.......................... al.l 215,aviation motor 1\181." ...... " .......... 1168 513ac.pq1 •• , •• ,.............".."\It .................... r"" 8 'I,~Otb.r•••••••••• !•••••••••••"••••4I. 7lI 65i. Otbll' .elNted oC)-.od1U ..
. qct .. "10 ........................... 768 lIIIIIll. LICSNSi .AND lRIVlLEG! ••••••• 'Il"" .',; ......... '"''1''' U.~95Suiter .lIb.titu" •••• 4I~4I ... 4I4I .... 4I ........ 37 a6Auto l/eC1at1'll.t1Ob-8"-••••••••••••• 7~ 238 ~l.''''Q!Ot' 'Y.hlo~'8............................ <.1.11611 '1.111
(1\ !lass a*glatrat1on. .... "•••••• "..... ".... <II .... 11,416 1I,82GB. Ll~ ~ ~IVn.zoz •••••••• Ii."............ Carrler t.................... "'''........ 1138 I8li1. IIOtior t'Yeblo1' ....... '............... .,. 111141 .......... ('~374 11G78 lb.lIotol'y_biel.. oplr6tors .....\o ......... III 6211 I*tor 1'8lllo1'.-a.eral•••••"....... ~1,04~ 2. CQrporatl01l1 111B.n.rel .............. ~•• a,0II4 1 •.06Mo~r cartler .......... .,..t: ............. 8611 638 lr.anoblae .......... " .......... « •• " ..... l.nO 2,1613. Alooholic b.l'arlgtl ............ II ." ....... 8S11 35:1 F111_ t••••••f ••••• " •••••• I10 •••••• 1M ~...HUIli111&and tl.h1nc ..." ~.............. 2,14!>
:'1,551 8. Al.oQb.ollc 'b... r .......................... 110. 1U 111'1
Geural •••••••••••• "••••••••••••••• 2,145 1.,!i21 Netall •••••••••••••••••••••••• <11 II •• .." 101Shlpp1DI " ......................... ............. 30 Beer •••• " ........ " ...... ,.." 11: .......... ,. ~ II"II. Oaoupat1o~ .............. , _••••••••••••• "• (*) M Other ...................... ".............. 2Q ,.In'\lrQce Itpa' ••••• "•••••••••••••• ~:~ :11 4. Huntll1& I!Uld rilbt.nc •••••••• !', ............. 6M 180O'tber ............. " ...... -"" ...... " ••••• 23 5. Oe.cupa,lona ••• " ............ /I • HI ..... f .... ,. '3Q/j 8586. ebain .tor .... "...... )1 ..... II .................. 46 43 Asent. e.rtitloate. ot .utbority •• III 487. AlUIlaeQt., X'eQI ~rkok.--lIaelng•••••••• :I .......... _- In.urena. ~tQt,a ••••••••••••••••••
~ "1 1118. other ........................... Ii" II ."." .. ,." 219 2011 Darb.ra .......... iii .................... 16Or ... t••t.r. and .tutlon •••••••••• 12 12 NUX's" ............... '" •••• ., •••• ," •••• 1'1 14St\lok tood ••••••••••••••••••••••••• 21 2:1 COsMtolog1.ts ...................... " •• 411 • ".11V.ndlnc Mchln .......... I ........ " •• , -..--.._- 8 . Prl yll,RC t ..xes ....... "............... (,0) 68.a.uo.tloQ aAgenc1es ........... "-•••••• '" • 16 14 other •• _........... ,. ..................... M 1$3C1S&1".tt ••••••• '•••••••• II ............ 63 41 6. Cb,ain .tore •••• 11. ......................... 110 ii8lAlurano. cOllplDi~.--rl11ng t•••••• ....,...- ..... 11 7. Aau .. _~~., race t.rac1""~J•• ' •••• ,_ •••••• ('0) '18Oil iuapections--putroleu. p~oduct8 '15 S6 e. "tber ........... :I1! ......................... 11.2118 8.682Utuet- ....... It II ....................... ". 82 32 r.rul1Z~peetl0n ............. 179 166
DlDIVlWAX. lHoo. (d.l1nlluent).......... :. Q" .. r.ta in'pt 10A •••••••• ~•• I11 ••••••• 1.16 1MC. Dul1din« d lO~ ... ~....... III •• " •• _ 711 63
CORPORAn~ IKCOME.......... III ..... II .... " ••••• '"I On 6'1
Hoiala an reatlU& t............... 11 «D. Tob.eco, eig'lIl IQd ciR.r.tt •••••• (~) 47Corpor.tloa.~geQerul (d.linquent). 8 3 )U1IC.llan.ou. pr1Yn.~I .......... -2,170 1.02&DQk ................................. 90 G4 a.aoliD. and 011 ~.otloc ••••••• 2,1:1811 2.101
1M 1n!' UtI11tl •• r........................ lSa '6I. PROPIRTt ................................... Otb.r •••••••••••••••••• II ............ I' lISPropertJ'-".l'tll ... ill ••• ~'"............. II •• 34 48 .;. lHDI'VIWAL IKe_ ................ ~.......... •• 1111 L~'ID.'aaglbl ............................ 70 511
1.1\10Hall 1n.ul'1lnce................. 11; •••• 1 2 II. OORPOllA'tI(Jf lNCOMI ......................... J-t._2!t7
a.. tootDotu at. end. of tab,...
"'IUI
'1
ZIOURCI8 or STATC TAX aBVlNUB IN lM'I
Table 2.--!STATI '.rAX COLLECTIONS IN DWl'AIL, BY stATES. 1947 AJID l~~onUnue4
.) (lD tbOUAnd.)-
-,ICIND Qr TAX .11147 111411 ICND Qr TAX 1947 1..... f,~-oontiD\ltd TEXAa--contlau.d
B. PROPIRTr ••••••••••••••• iII4I ••••• tI ............. 1:11111611 1i1 472 B-LIClNSllIfD fIllV1LlDl-Cant.1mtdtllbti. Oct)upIltlop. •••••• l1li •••••• , •••••••• ~ ••• , • 148'CblllQ'ty court 01.lIkl,·o1rcult
-1,5011 InIUX'ana. asenta ..................... /j/j ~QOUllt ol.lIk.. IIDd tllWlt.......... 1,1l1li P.rot••• loul CNlCiIl..r............. ..1 , UNercbllQt •••• ,............... ~............... 116 ..6Medical ~.r •• ' •• ".""'''"11 '111 •• 16 1.&R.ilro.d. IIDdoth.r lIUbl1e utUl t~.1 (") 26& Oo... 1;01081.t. IDd halrd:re... ra ••• 101 164Private o~r lin••••••••••••••••••• 4 II B.rb.r ••••••~••••••••••••••••••••• 18 16
DItL'lll .AND GIlT ........................ "•• ".. 1 70'1 1 1114 ., Pharaaclatl ........................... " 81}t.Hur ••••• " ••••••••••• ~." ••• I1 ••••••• 8'1 811. InherltlUlc. IlJl,d•• tflt •••••• _••••••••••• 1,61. 1,138 lCaba1Nra .... iI ••• III ............... It •••• 17 1:12. Gift ••••••••••••••••••••••••••••••••••• 93 6~ Other .................. " ............... 148 118
OIJl:llR. ........................................ 21'1 821 6. Chain .tor •••••••••••••••••••••••••••• 9()1 1,099'H. 7. Alt,U8I1teJlt... re,co 'rack .......... III''' .. ~ ..... 1. '12. DaawaeQt'lI1 .nd stook trell.t.r...... :.. (10) 653 e. Otb.r ......... __........................ ". 1.7lI6 1.~3. M1BO.1~un.Q\I.--1ltlg.tlon •••••••••••••• 217 168 Commi&.lon .. rohlAt. lAdyeg.tabl. broktra ..... "............. 111
v
l'UNi:NPtotJa:NT OOMPENSATIOII ••••••••••••••••• t5506 1'11118J. Fl.b tUld D7IIt.r Cco_relel) ...... 127 1411'l'IXAS Real •• tate o»eratOrl ............ ". 1\8 41. . !,leltl and i.lp.ct1011." ••• " ........ 26 llll
SAlZS ilND GROSS RlCEIPl'S ....... '"• lit .... ," •••• In'1_UltI. 8L!W! Stoak aod bond brok.r ••••••••••••• 9() 48A. . . Cottop ... d 1Il.peotlO11 ••••• ~••••••• 16 11l2. Soleat.d oOlllllDdit1•• end u.rylc ....... jl.07,4(K 61;:148 LiQ.u1r1ed p.trQleUll ................ 35 1...a. MOtor y.hlel. fuel •• ,••••••••••••••• 1l6,3'18 48,123 Feed t••tlQ8 ...................... ". 828 31'1b. Alcoholio b••• rages,. ...... ~,.•••• ,,110 •• , 115.'128 12.~31 Vending aaahlQ.u .... _.................. 816 28~Win. staap .............. II";." ••••••• 566 , 363 fertiliser cQatrol." ............... '1'1 MB.. r atlllp........................ 4 ••• I.llIl8 a,062 Ciaarett, peralta ••••••• 1I ...... It ••• 8U USLiquor ............................. 11.648 9,102 OitN. 8l11d1n8 and insp.at1OA ..... llIll :'120Otb.r ••••• 4 ................. '••••••• a61 204Tobaooo Produot.--Olgar.~ •••••••••• 16,6411 • 111,106 Oth.r ................................ 6'1 NO.l'lLUlI 21d. Inaurance c'*J)1Jl1........ ..••••••• "... 6,'17~ 6,3::u. 1:• .PROPEIft'X' .............. " •••••• "." •• !It ....... " •• 148•• fubll0 utll1t1, ............. t ........... 3,a~8 3,065
]1'. WTH i..tfD aUT ................ .,..,............. 4494 19l1'1Expl" ............................... '. 9~ 91l 1. Inher1tlUlC' and 'elt.te ••••••••••••• III •• "'4~4 1,1127T.l.graph .......................... 6\1 18 . 46288PullMn ............................ 411 1i8 G., SJ:VERANCI •••••••• " ........................ 47 72'1Utl1it1 ••--sa., liSht, and wat.r •• 1,638 1,514 Natural and caslQgb ..d S•••••••••• 8.1112 3,7111T.l.phon •••••••••••••••••••••••••• 1,.64 1,313 CrUde 011 •••••••••••• "." 110 •••••• "". 117,682 38.11611Motor carrier ••••••••• " ............. '18 71 011 und gas regulation .............. 1,365 1.477au lin ••••••••••••••••••••••••••• Il , ». Sulphur ••••••••••••••••••• 11 ••••••• 3,7211 8,1I7&S
a. Aclal •• 101l1J, aJI\l ... qta•••"........... 178 1~6 H. 0'llI!:R ••• " ................... "" ••• " •••••••• " ''I'' , 1 '13!1Boxlug bout ..................... 1If •• 31 21 1•.Poll••••••••••••••••••••11 ••••••••••••• 2,0611 1,635Ben}' nlgbt ..ward ............... " ••• 18 18 ,Adalla.iona ...... "........ "" ••••••••• l2I! U7 2. DOa\llCIDtllJlYtUld .took traDlll'llI.-
.t~ck ahar. tr8D.t.r ••••• ~ ••••••••••• llO 104, 1. Other •• '~" •••• """'."'"111"."" •• ' 6,380 3,846C.. nt •••••••••••••••••••••••••••• SIl5 537
j .. UlO:1rIPLO!MENT COYP!NSMI<If ............. "" •• 15.183 20 714Carbon bl.ok.~•••••••••••••,•••••: 1,581: 820,'" 011 ¥Ad a.' well ..lIYlo1aa•••••••• 190 IlOO U'l'AHAuto ael.a ......................... 3,281 1,~O8
.Radio .. 1•••••• " .......... ;,•••••••• 64 a A. SALIS AND Gn~ RlCEIP'l'S •••••••••••• " •••• .111688 15.~,!IACo... tlc ••••• " •••• ~••• IiI ............ au 328 1. a.Mr.l .. l.a, us., 011 grOIl. l'8ee,lpta. 11,168 !3,aaaOther." ............................ 6lI 55 2. Sel.ct.d OOllmodltl•• &Qd ••ryle ....... 8,506 '1~2'10. iISQ_nlt 98.8011 a. Motor ...b1c!e fuels ................ ". lI,aaII 4~92aB. LICI:NSE .AlII) JlRIV~ ..... " •• " •••••• "." ••• b. Alcobolic beT'reg ••••••• "............. 818 8011la.MOtor ~.h1cl••••••••••••••••••••••••••26,1188 114.,3211 o. Tob.oco produat.-elgar.U .......... '1g~ '1211AutoltOb11......... "." ....... , ••••• " 87,SIl6 28,808 d. h*uranot; cQ.l>&J11e •••• ~••••••••••••• '100 604,O.rtit1a.t •• ot titl •••••••• ;••••• 4411 306 1. Other ............................. , ••• /Ili -Tran.t' •••••• "..................... 4 2 Aircratt tuel ......................... t: 11S:Motor carrier ...... J ••••••••• !" •••• 288 2011 Oleoaarsarin •••••••••••••••••••••• 9.'lb. Motor vthlcle. opera'or •••• t •• ,.•••••••• SIll! 692a. Corpoll'UOIlI b BCNlCllIel............... 4.871l ~ 4,3l:1li B. L1an~ AttD PRIVIItGE ••••• ..,••••••• .-•••••• • ,,0.0. .. ..n..
lraAChl ............................. ' ",440 4,lM l~Kotor y'hiel •••••••••••••••••••••••••• 1,110. 1.1l90Cbart.r t......................... .oil 201 lb.Motor •• biol. op.ratora ••••••••••• , ••• III 115
3. Alcoholio bey.rag.' ..................... 1.1Ba 8Q6 2. Corporttioaa in g.n.ral ••••••••••••••• 71 62Liq\lOr ............................... Uli 1144 8. Aleoholle b.~eras •• --br ..1Qg •••••••••• • 1b..r .. ct.lu ...................... 44& 3:Jll 4. Hunt1tl8 and t1lL1D8 ..................... '111& 4'16
•• liuntl1\1 and. .tub1tac .................... .,•• 662 471 5 .. Occupatioaa ••••••••••••••• ,.••••••••••• III ....
..
...
STATE J1NANCI8: 1M"
Table a.":STAU TAX COLLJetIONS II{, DB'l'AlL. B! S'fATESI 194'1 .lJQ) 1946-Cont1nued•(111tboUtallda).
:
XIND Ol" TAX 1114'1 11146 ICJND 01 'l'AX lllt7 11146I>
U'1'AH-CoIIUllued ~ONT-Colltillu.d"-S. LIClllSI AM> fftlVlLEOE-o-Continu.d J:. PROPlIlrY •••••••••••••••••••• _•••••••••••• $Ul 1IIS7!1o. oth.l' •• "'...................... IP ••••••••• llJ65 lI198 .. Publio u'1111.1~•••• "•• ". _.." ." ...."•• 410 421Clgdrette d.al.ra •••••••••••••••••• 33 28 Railroad •• "..... ", .." ...." .......... "" ".. 293 29'1
Produce "ealera •• " ............. " ...."""" ...." :"3 14 Telephone" •• " .."" ..t ........... "" ...... ". 120 1~~OleoMargarine ...... "." .." ...... ""."" ••• " 3 4 Otbol' ...... " ••••.•••• "" ... ,"""." ••• 15Pam t. to buy liquor" ••• "..... "...." 92 144 Nat~Qnal banks--dapoalt ••••••••••• (U) 1315Ot)ler ••••• " ...."" ..... " ........ " .... ,," ,:...... u 8 other ......... "" •••••••• '.. _..".It ....... ~3 . 23
O. INDIVIDUAL INcOME ...... ,."." ..... f6 " •••••••• ill ••• 3 1'1'1 25711 F. IEATIl AND GIIT .... « •••••••• ; •• __....... '" •••• 46~ 667,D. CO~ATI(ll j INC_. '"........... _•._.-......... 1 !lOB 1 2'1'1 1. Inh.r1 te..no. and •• tate •• '"• ill ••• '" ........ 463 667I. ,2ROl!:n'l'!'.41t .... " •• " ••••••••••••• 41........ ill' '" 2 113 II 0152 N. O'rH:I:R-toll........'"......................... 410 ns
For Stat •• ohOot tund •••••••••••••• 1,7!15 2,7202.1.11lOT pTldatPr,r ~taal oQntro1 ••••••• 128 l59 1. 'UN!IlPLOlIIENT C~ctr .................. 1 7116l'pr tub.roul,081e ~d banglidia-
e.e. COQtrol••• "'•••••• " ............ 13 13 c. • VIRGINIA·'1Qr inlpactlon ot l1y••took ••••• ;•• 315 40PUbll0 ut111tl ••--oar and bus A. SALIS AND GROSS Rld!IpTS ••••••••••••••••• 4'1.9:11 97.946line........fl ••••• " ........... , ..... .- U2 120 2. Selent.d oopod1tl •• and ••Ty1ce ...... 4'1,931 37,9t61. I£A'l'lI JtND am.....'"........... "....'""........ !ill!! !I!in a. Motor ".hiol. fuel .................. Jj. 31,5,39 2l,'133
~tano. and •• tat.................. 533 350 b. Alcoholio b.y.ras.s ••••••••••••••••• 5.760 I5,B64G. SII3 il. Inilur8110e ooapani ••• ill .. _ •• '" , ••• _ ••• '" _ 3,15Sl 3,029-un. occupations ................. 657 •• Publio ut111t1es .................... "•• 7,085 7,312l. UNEMPLOYMENT COMPENSATION ••••••••••••••••• 6044 4 Il8!> Motor v.hicle oarri.r ••••••••••••• I 723 '120. , ,Sier.- railroad •• Il ••••••••••••••••• 11,566 .3,891.
VIiUION'l' JJ:leotrlQ1"111"1' and oanala •••••• 168 19.~%'e ... III •••••••••••••••••••••• tI •• i 88 81,
A. SHLIS AND GROSS RlC!IP!S •••••• ~••••••••••• '1-1133 6989 Sl.aping, pll1'lor,and dlnirg2. Selected oOlAllOd1tl•• and ••"10 ........ 1,533 , 6,989 car line .......................... ~7 1i7
a. Motor ~.hlcl. fu.l••••••••••••••••••• 3,192 2,43l 'ater, h.at. light an~.pow.T •••••• 1.'174 1,'104b. &cob.Ol1c beyerage •••• "......... " •••• 2,15'14 2,378 T.lepbon. and tel.graph ••••••••••• 1588 MOo. Tobacco p~od~ct.--01gar.tt.s ••••••••• 922 765 StelUlboa1i 8D.d ateamahlp ••• ".".".". 152 154d. Insurcce Q:lJl(pani••••• """ •••••••• "•• " 4:;0 3'16 Urban tran.portation •••••••••••••• 74 63
Generat."." •••• ".""."" ...... "••• ,,""• 437 366 -g. ~dmlS81Dns, BCU8~lIt'--wr.stllngnr. lIu•.rah.~ •• "•••• "•• "....""•••• "••• 13 10 und boxing .xhibition •••••••••••••• 8 8•• Publioutilities." ••••""•••~......... " 39b 419 'R. UCEN£fo: J,ND PRIV.ILmI •• " ...... "" •• " ..... " •• l'1.isti 15 ~13Eleo~r1c .ner87." •• "•••• "•• "......... 376 • 402 la.Motor vehioles •• ".,."" •• ""'•• """., •• "".,, 11,&112 B,a.2Other."."" ••• _•• "."" •••• """." •• "•• " 19 l'1 Licenses •••••••••••••••••••••••••• 11,213 B,54'1
5. LlCE.~ jij.'nJ: mXVlLEGi.". " •~• ". , ••• "••• "••• & 0'14 :1705 asgistratlop of t1tl •••••••••••••• 406 283la.Motor y.h1cl~s ••••••••••••••••••••••••• 2,'169 2,360 Ilotor carriere •• ""."""."" • .,. •• ". It • 1-11 12
Pl.usUJ,'. oare .................... "". 1,622 l,4B6 lb.Uotor ..hiole operator •••••••••••••••• 1'12 23tTrail.r •••••••••••••••••••••••••••• 96 69 ~. Corporations in e.neral ••••••••••••••• 640 15152Commercial .,.blcl ..................... 1 ,OIl ?92 Hegiotration ....................... 14:\ 127Kotor bus ••••••••• ~................. 28 23 Franchi.. Gt corporat10naoth.r •••• : ••••••••••••••••••••••• " ll! 10 other than pub1io .. rv'"c ••••••••• 332 309
lb.~oto~ venicle op.rator ••••••••••••••••• 346 344 Ohart.T to.s. dO.I.tlc corp ••••••• 153 292. Corporations in g.n.ral •••••••••••••••• III 103 EntTBIlOIilt~•• , torllign corp'...... Us 8'13. Alooboll0 b.v.r0ti.a •••••••••••••••••••• 88 73 3. Alooholio b.y.r.8••••••••••••••• ~••••• 306 28'14:. IIwttlng and fisl1ing ....... "'••••••••••••• 290 222 ". llur.ting and :ri~1D8 ••••••• 41 ............... 717 151~(j. Occupa.tions ........ " •••••.•••• "••••• "..... 26 20 5. Oocupations ....................... ~..... 1115 14.8S. \lther.~••••••••••••••••••• ".............. 444 563' Nurae8 •••••••••• , •••••••••• ~•• , ••• 31 12
s~ving. banks alldtr~st compunie ••• ul'12 309 Inlurtuloe ag.nt ............. "It •••••• 615 ~ /)4.. Domestio Lit. In.uranca Co. Other •••••••••••• " ••••••• It •••••••• 7Q 'Ii!1/2'/.adjust.d aueta ............. 00 76 '1.MU.'Mnts. rao. t~ock'--mot1011 ~
Fin ca.~,lty InsuTancb all. 1% pioture til.lll ........................ '.,. 1511 !lOadjusted Mo'sta •••• " ............. II"'. 22
~ W B. Other .......... ".... lIe .......................... ' 15,734 ~,682"- Karrib.ge •••••• " ......................... \ 8'1 01PUblio-utili tieu-exprcs ••••~ •••••• 12,uleomargarine ............................ '1 , 8 DoS ................................ \13 B6llanJ(lngund inourllnc...'br~kers ' au.1ne.s and prote.aional
~nd agents ......................... 3l 30 110en.e. (coll.ct.d 10call1) ••••• 0,067 4,104/.totorvaillclo de&lars Wld .AgrloUltuTal 1i•• , tertl11z'T'.ropair.rs ••••••••••••••••••••••••• 32 28 .nd ttedlne: .tutt .................. : .... SZ60 25B
Fertllbllr IiIIdr.o.i stufts ......... 21 21 Apple .xcil ••••••••••••••••••••••• "&3 ....--. ..._-\ltnlr ............................................. /)1 61 ,Xn.urall~. broker ........................... J.6 12
L2&oReal ••tate broker. or .alaMae•••• 34 28O. It~DlVIDU.aL lNCtlJ4&'.................................. 1014 • Outdoor adv.rtl.1ng •••••• ~•••••••• lil 13
:\3f:?l'J !HI!> tieatoed 1nd.u.t ..7 .................... II ... 1515 UD. CJRPOR",\.TIOlt INCv-l.tE ............................. Othet- ........................... II ......... 44 156see tOQtnotes at end or tllble.
,\,,,.1
SOURCESOF STAft TAX DVlNUI IN 1$4"\ Table 2.-S1'A'rE TAX COLLIOOTIONSIN DBTAlI.. BY STAT!S$ 194~AIJl) ~-Cont1~.cI.
, (Ill tbOlI-.nd.) .,
KDID 01-r¥,
KIND OF 'l';JC 194'1 1\146 lK? 11146...VIRGltIIA-<lIlIlt1nuod , WASHINGTOK--Cpnt1nu.d
O. INDIVmU.KL IIWOIlE ...................... t.~l:'••• ~10 120 l/9 09Q ll. LICIHSE ANI) l'RIVlLEGE-Continued2. Corporu.tlona in genetttl ..... It"." ...... "•• 140Q tmD. CoRPOW\.'J.lIOliINcu~\It""'"'.''''''' /I ............ ~ 9 b36 ~042 Lioen .................... '.It II " •• It •• " ... 310 177
6,091 JIl"tlcl'11'ot illcorporatlOl\--11:. PROPElrrt! ........... 'I~ ••• '".'.'''''''-''''''' "'.
6 5BO , tiline and l."_cQrding............. \19 6Zl>u.bllcut1lities ................. ".... 1."32 l,.ll3 3 • AlCQhQl1.c bneragea. fI " .. " ....... " •• : ....... '1,364 1,5:50
Stew:a railroads., ........................ l,:13l 1,33:: LiqUor •••••••••• "•• '!"" ............ a.!I a.6. KotOT vehlcl. o~rrl.r8--roll- Pem1ta to purcb ••••• ". "'.............. 515 '104,ing stock (rOT dletrlbuw 4 .. Huntlna and tiellins ...................... "..... 1,~6a 1,069tlQIlto locu1iti.s) •••••••••• lib b5 u.. Occupatione ............... II ....................... 301 2112Oar linea ........................ 11 11 El.o"trlelan .... ,." ............... "..... " 67 59Other ................................. llfI as Inour&Dce aslnt8 .......... Itt .. " ..... ;,•• 72 64
lntlUlglblea ................. "........... 5,(l09 ::;,100 U..u;tic1tlll ..... ".... "•• " .............. """• sa ""Oeo.rul .......................... 4,661 4,209 lledlcal_ ........ .,..................... 11 10Om1Bsion~ und cQrr.oiion •••••• 233 230 Hur ................................ r:1 III.,hIlTee'otstOck.1ot bankS, utl1.r ........ "••• , •••••• , ••• "" •••• • 91 . 104trust, und a.curlty co.pan1es 4\15 .661 B. Uther •••••••• II' •••••••••••••••••• " ••• 1,226 ~,3231le1illr.uellttuxllS 011 real and Real •• tate dealers ............... 96 64tlngible propert)" .................... 4 9 C081a,lol1 merohant_ ......... .,..... 43 116IuterQst 011 de1illquent tax.s •••••• \16 4B Waterway per_1 t.....................". 5 2frNursery 1~'peotloD •••••••••••••••• , III 1'1F. llEI.t).l-I MtD GI}o~ ••••• " •• ., ....................... 1 S66 1S25 Power •••••••••••••• ", •••••••••••• " 110 30.1. Inher~'tunoe and estate ................. 1,216 1.222 Apr;; .dv.rtiaing ................ 411 3!J3
B.· G1tt.iII ................ " ........ , •••••••• 150 . 103 .ta prod.udta •• iII••••••••••••••••• 119 00" PUblic \ltllithll-trl,.llsportatlon•• 333 deG. b"EVERANcE-Oynter tax ••••• t ...... " •••• , ••• 36 32 Otbtn.~•••• " ........................... 166 :;!l3
n. O'llI.Ell .................. " ••• II ................ 2 518 1923 E,. :Pf{\)H;mt ................ , ••••••••• , ••••••• 6641 5 :1421. poll ••• It ................ "' ................. 1.26ft 1,010 ¥otor vlblo1e.~uuto .xcl••••••••• ',039 ,2;7012. Doo~8nt&rY 8nd stoak tranat.r•••••••• 1,2115 B76 Otber--cW'l'lIntand
2,54lWills und ndJlllnlstrat1on........... 103 114 prlor yeurs' l."lea •••t ....... <f.,. 2,~2De.ds and cOlltracts adaitted F. lEATH AND om ................. ,~.I11 ...... IIt •• 2 '1154. 3 305
to reoord ••••••• '"••••••••• " ." •••• r.na '162 1. Inheritance and •• tate.II' .............. 2,654 3,21ba. ~8cellnnuo~a--l~. suits•••••••••••••• 119 37 2. Gitt •••••••••••••••••••••••••••••••••• 100 90:T. UNLUPLO!WENT CuUP.ENsA~~ •••••••: •••••,•• 10 258 0330 G. ~C£-!'1.berl'8 .................. , II•• 21 173
llt.tlilnkl'l'ONIt. O-TlllR ••• , .............. " ....... " •••••• " ..... , 566 .:33
2. DoCllJlenta17.and sto'ck trll1la1'tIl'-140 183
conv.fanoes ................. _••••••••• 566 4:13A. SAlES".H.ND GJlOOS liECEIPrS." •• It , ... II .... " ••••• " 114 {l061. General sa11l., use, Or l;roa. TIIC.ipt., 03.997 66,U30 l. UNIIIPLOYJdENT OOIlPlllSATION"." ................ za !l93 30 ?f,4L sale.-~. ,. : ........... "................ C.:>,:!34 50,782
Co.. p8nutt.tlng-:J% ........ "'•••• " •• " .... 3,496 D.b36 Wl!STVDlGINIABusill'ss on4 OccUpat1ona •••••••••• 15,267 l3,5202. S.l.oted coaaod!t1 •• and a.ryio.a •••••• 56,1.06 40.068 J<. SALES AND GROSS RECEW.i'S .. " .......... " .. " ••• " _62.340 53 :I'lOa. MOtor yehlele tu.l ••••••••••• ~•••••• 25,60l 19",720 1~ Gen.ra1 .81es. U$8, Qr erose rece1pt •• 44,:1l0 3l.l,lC:'b. AlCOholic beT.rag ....... ": ..... "•••• ",, 13,403 U,'l'lB Consumer s0.1.88" ....... "." ••• " •• "" ..... r 19.085 16,054la' war liquor tax.:. ...... "...... "••• 6,400 '6',530 1lua1l1es.soccupatdun (Ilroea Hales). 2,f;'.,125 22,O'll10% Liquor ~ ........ " •••• -..• , ... III " • 5,6B'1 5,734 2. ~l.otll4 oOlllllodlt1eQ.and bcrvlces ..... 1U,l30 14,24bB••r................................ 1,180 1,343 a. Motor •• hlele ruets "'............. "'•••• 12,711 10,290Do1lestlc Win .................... '"• "'.. 128 1'11 b. Alcoholic be.,ereges--beer •• "'.". II." •• "1,"94 1,4.4c. Tobacco produou-ciearettea .......... 4,666 3,958 4. 1118Ur(lDc6 eo.pun1as ............ " ••••••• l,4b5 1,2113d. Inaurunoe coaDllDlee" ...... 'II ............... 2,97. 2.652 t. Parl-llutuela........."'•••••••••••••••• ~'l 160
a, Pu.bllc utili tieS.,. .."'•• "'.................. 4,36l 3,013 1. Other • .,}.............. '"." ............. '" 2,233 1,000t. ~ari-Jlutu.lll ...................... "••• 699 464 Prlv11e8. tax on autos. "'•• "'........ 2,OM 913g• .Amusement •• 6dm.18'10n5 ................... 3,004 2,4/.)1 C.Ttlticat. 01't1tl ••--auto••••••• 199 145Pin bllli and .lot _ob1n ........... 2,~00 2,436Ath1.tio C0..1.s10n 5% &1'0" B. LICENSE AND PRIVItEGI.~ •••••••••••••••••• '0.'11;'1 B.:l19
reYenu •••••••••••••• " ............. 24 15 1.•• lIotor yehlale •••• "'." ................... 6,474 5.·/b71. OtJtett-tuel oil ...... "....."'''"'........ "'. l.476 l,l?2 lb.Motor yeblcle op.ra'ora ••••••••••••••• 293 :!9G
D. LICEl{lE AND PRIVILEGr;.......... .\......... 2. Corporations in geb.eral ••••• " II "' ......... 'I/)6 '13310405 10 466 a. Alcoholic ~ •• r ... '.' .................. (10) 1071... Motor vebiole ........... "........... '"........... b.no 4,309 "'. llunt1~ and tt.hing ••••••••• "•• 10 a ••••• 6~6 561C.rt1ticates ot titl ••••••••••••••• 32'1 2~6 5 .. Occupations ••••••••••••••••••••••••••• 165 94.Llcenu: •••••• 1o ....................... }5,083 1,669 llerbeT' and b ..uUc1ane ........... (..) 211Motor tranlportation ••••••••• f ...... 2,364 IIIsU1'IlIIo,IISlRta 11112 brokers ..... (..~ 36lb.Motor ,.hlcll operator ............... " .... 333 1,584 . Oth.r ••• 1o ......................... '" (... 29
8M tootnot.. at end ot table.~7,••
,...
\"AT& ~": 1.. '(
Table a.-aTATR TAX COLLftCfIOMSIN DETAIL, 1II SfA'rF.SI 1941 UI4 1946-<:OIlt1nUed
(:tIltl~)
at
,. 18401
(.)~"75!:}(**)
.(D)
(*11)-(D)
\IIfI'.r YIlIGIIIA-cCQt1mle4
I. LICIla Milli'ftmI.Q.i..cOllt1i1\ltd6 .. Clw.sa .toc.•••••••••••• ;••,.••••••••••I. ~ .
~~ IIi ••••••••••
. ~bll0 ut111t1 •••••••••••••••••••Boa! •• tate ~, ••• , •••• ~••••t1c_ taxe. co;J.1eote4. 'b1 •
c~ta aDl Ibcr1tt ••••••••••••••Llcec.. taxH coll.ecte4 b1tax c~.a1Qhtr ..
O~1.al. MeA, t"", l1li4f«rt1l11cr ~.tratore ••••••••~
~, Otl:aer •••••••••• ~ .
c.
.IIS6$7
zo,l.SOn
I .~53
~4.5
~2
lA...
&'7:'1675
Mil
8.511
. ,
lJlXtYIUlAL ma ,I 41-'-"'-;;-;;;-;;;-;;;-+----&.11
I. JIItOPDTt ,. if t '"'l--.:l~62=-I-_"""I!!i:..jI, I '
mATI AID aIJT ~••••••••••••••• 11 ,.._~ 8187~f-_~~-I11. ~tIGOe aDd. Hta~........................ m0l'III~., " ~.......... 7~'"\ "I--..1~t-->llQiyl
J. ~ (l~CIt ••••••••••••• , ••l-i=110;a,.2~iIl74_..:.~1dr.1I
I•.
..lIISCClIIIIIl "
.\ \ 10._ D.SALIS~ OROBS~ ••••••••••••••••,~~~~7~.~RP.~7f-~&O~··~~~~12. Se1tctel c-ait1." • ~c...... ft7 ,827 ~,505· •• Motor v.h1ole ~ ••••••••••••••••• 29,0&& zl,S&ab.Alccholl0 'k,..."........................ 1,857 8,257
1.1'U~ •••••••• ,.•• .,..~.......................... 4r,8!J8 "s,~Malt be~ ~ 2,999 2,121
" o.'1'c*"o ]jIl'oduct'-C1~tt..... •••••• 15,929 5,2684.~. c~ ••• eI •••• fII ••• '..... S,182 2,,816
LU. an4 a001a.rtt •• ~.. •••••••••••• 1,1565 1,5~1J'Sre •• II 'I••••••••• ~... S90 2da
I ~t7 _••• ~............. ~218 701Pm ~t du•• ,............." 2'9
•• :Publ1.o utllit1 ••••••••• ,............. l,7l$2 2,152'~t 1.1no ~ II........ 105 ei'~,Ilhoae •••••••••••• 1 ••••••••••••• 11,SS6 2,203RteIL1D4er ..... lII8Dt .." ....... ~. 158 1:54Ilectr1o. c~!lJ?el"lLtln lu. 'n.. 135 98
1.0ther " ~............••.••• 5S 96Ole~ge.r* ~. sa 96I&t~ aaa ~c1 ~ ~.... ~
lI. LlClJlm ~ ~ I-I-!':2(0~.'9~':.;7.f--;1~8~!-1LL~~11J.r.Motar ~eblcle8~ 17,67' 15,~80
, l'aa1lqBl" "utCllObi~.............. 9,749 9.221Other.......... .....•..••......... 7,925 6,15!:ilb.Motor ..,eh101e ~tora ~......... 2U I 1'182. Corparat101l1 1n gec.1'Ill... ...... 268 21'S. Alcoholic beT.l"*fl ".................... 19 90
••• JluDt1.l;lg aDl fiIb1.l;lg................... l,m 1,1I221c:are.14er1t f1lh1Jl6 n.... 596 '78B•• l46t1t f'ilb1J::a8 II''' 316 3051I•• 14er1t hlUlt1xlg.................. 5a7 262Deer tasa- _* " .. 91 67'1'~PP1na tap and. pe~t.......... S 51Othft............................................... 112 . 119
5. OcCupat1C08 ,II........... 278 2S6.~l"I 'I.. 19 1".F................................. :5S 27.
Bee toctnotZ" of ,tabU.
+'1.·:'
I. LI~ AlII!l'BI'llWlI-COIlt1nu\ll15. oaO\1ll&tiOlll-cont1D.tBd
a.:r-os.lta II' .
~1Q1aM iIII •••••••••• "... '
Pllaben II' .-It , ..~ ..-ott .Qtbar •••••••••••••• It, II •••••••••••
, 8. Othlll" .JSeeu.t7 parl~ •••••••••••• , ••• II ••
Hotala &D4 re.~te •••••••••••OccUJ/&"I;1Cl11<elt CQ 01*1 .
o hr_ lib .c~tte ~tI ••• , ••• ~••••••••011 irwpeoUon .~ ' .JIa1 •• tate bl.'cbn ~ t••••~ plan,t •••••••••• It •••••••••••
lJos8 ••••••• 1t •• ,. •••••••••••• " •••••
SIIIal1 1011D "~." •••••• ,, .Other ••• III ••••••• If •• " .
.~; ~2:4. Zl96 10058 51
'792 • 1,005U '0&0
,'7 ' oil"17 11'25 2018 18
272 2251I7 1953 '958 15915 :ulC1 15
190 ssa~lICONB·······················1:~~~~'I~~~~~2S~.9~81
• ox.]. taz ••••••••• 'lit. 27,Sse 21..SS9Surtax-tar tMCbltre' retl~t. 2.691 2,05'0t1ser... ...•.••••••••••• .••.•..•. ~ B8
CORPORATIOIlICaMI •••••••••••••••••••• _••I-I~3O~.2~7~7+-_~2~~9~1~8~I~ 'tu,•••••••••••••••••••••• ,. 23_292 19,079
I ~1"'1lese 41TI4ea4................ S,l66 ~',028118~-t=- tMCbC'.' ret1~.. 3,819 ..
~ •• ' l a a3~ 13.918J'CIl'e.trr (2 II1U) ·~'!'1~,~1!!!57!'+-~1~,O';~~9~:Public ut1l1 t1.... •• .. • • 115, a-r4 12.659R&1lroa4., ••••••• , •••••• ,.•••• ,I.... 5,1SO .,810Mesr-pb, •••• ,.••••••••••••• , •••f1... 16 80Street ft1lva:r •., ,. "... 610 6SlL18bt, beat, «Ad pov.r............ 8,018 7,482Other., ••••••••• ~................. 29 ~S
#
~ A1IJ) GlJ'fr ~ I-~~..!I.!~s.'l:-t__ ~",,1;::S9:--1. Jab.r1taDOe ADf •• tate............. '/165 5,6262. G1tt••• : •••••• !.................... 392 511
BIYIRAJIlI ,.•••••••••• '1-_...:::68:!-j. ':0&0!!!"....
JI. Q'l'BIR ••••••• " , III'" • , 'I-__",l.,:;+ ~11:,.S. K1ac.llaDIIou l,av lUlu.. •••••••••••• 14 11
•J. 1JJIIXPLODD1' C~<II' ••••••••••••••••. t-"1"'O.&.;•••2,,1=t_..:2;:.;0=1I6O=...(I
c.
:i:.
G.
A. ~ AID CRoB8 ~ •••••••••••• ~•••• t-:8 ...3=7;:5::-t_-;6;,<;;.,0:;13:;-.1. o.o.ral. ..:Le., u", or sro .. receipt... 1I,894. 3,0612. Gelectect c~tle. ~ l«I.'Yio...... o ',481 2,962 I
a.Motor Tlb1o'" tuel... •••••••• 11,480 2,291 roaao.l11M1-Btata ~ 2,l$4lt 1,918ONol1IMI-Btate h1.shW-7 bCQll fund. 58 4lIONoltDa--Ceuptle. tuD4........... 1,Ola 270oaao.l11M1-C1t1 •• aDl tOllDll tuD4... &8
b.Alcohalic "be~ " 57'14.IDauraDce calplD1 •••••• , •• ~......... as.•• Public ut111t1 ..... ~.............. •1.0thlll"-"o.l1nI, airport tIln4........ 111«
.68191
2..-------
"
SOURCEf OF STAT! TAX' RlVlI:NUlCIN 1M" '(
Table 2.-STATE TAX COLL!CTXOtfs 1M Dl'rA1L, Br STA'J.'FSI 1947 and 19~ fl-Cont1null4
(:til tl\~l
'n
1947
11. LICENSE A1fD l.'Rl'VlLEGJi, •••••••• II~"'''''•• '".1'1~ja~,1:;:6~1t-...;;s:']1!"-:7~21!'-l1E. .P.ROPIRTl ...... til ••••••• ~............ • •••••••• 1-""ie::.~lIlC~7::70!!+_.....;'::.i..L!1111!o!-1. NotoJ' ""hiel' £It ,,' It.......... 1,465 1,194.: 1. car c~ "•• ,.... •••••• ••• 68 SIS
L:lcenaes ••• .,. II '...................... 846 118 2. other ~X't7 ••••••• of" ...... ••••••••• 802 756!l-r.q1el\e4toX'.rtefl.................. 619 ,'16 r
ih -Corporat1ona ~n. eoneral .."•• ,.• .,. ~. , 45 ,. 28 ,. l£ATI[ AID GIrl' ,. 1-_~lO~l~ ~Al3. ,Alcoho11Q'beTere:se "'., .'.... 10 9 1. ~taAce 8D4. .. taw... •••••••••.••• 101 81,. lIunt~1I8 and. tlIh1118.................. 62~ 4.24.5. Occup.:C1on _",". ~~s 23 1. 'lJIIICPL0DIII't C~(If ••••••• " •••••••• I-...ll.lI:.I,:le..6~7Y-__ .&Il.~2OII;IC.8. Ocher "' ,............ e ~ ...
TOtti'S •• ., " "•••••••• ,..... (.. , 12l'nll\U'B.llCe.agencies u (-It) I\ 1:5Otbe~.... It......................... 8 18 ..
------~---.--------~'--~~~~~--~---- ~~"-L ~----NPa.ta are incQllplet'J etH! ,cOIIlponent items h4rlQ:.r. \*Data not available. '
uData not alrallllblll in d.tail.~lIot CCIIPlete. 1"TirU coU.ot1M81 trCJ14 W. •IIkl~t 'IItimated. ' • •·Co1'Poi:at1t'n 1nclOllllltax", exc.pt -tor .ueh taxee an ~ 111A;t'1:tCSla for 19.11 are ta'bulAte4 111fh ~T14ual incalO talc•••5cantalo' lic.n.e. toX' ~ 'buelneeB. ~~ot ent.irelT oampl~t,.'I''l'alt abated •°RaCE t~... ..ClLlcelUle te •• 1ncludea. 1n 1nv.ntory tax, whic). 111 cle.II.Uied 1I1U\ propert1 tax. ••
~olne1uded~1th .tcohol1c-beverau8 eel •• tax,110Porator. 11ce~e. ~lude4~ith vohic1. licens.s: r
l~L~ccn •• te.. on 1ndividual .tore. locluded. V1tb chain .tore. tax.13Cl:a1n atoX'e tax J,.a" beld. unoonet1tut1011111, ,Docec.bar 12,1945. .Hlncludad. nth 1n!IUrOnC. cCJl4pen1•• 8&10' anil ero .. receipt. taxe ••l"The corporatlcn excb. and ,ur-I;u, 'claaultied 1111 l1eelUle tax•• , IIr\'I .... urad. 10
porat. excess. '-lUAdYl\noe cOU.ot:tOlllti tax .tt~t1"" ,:r~ 1, 1947.~:lrr"c~1vo April. a2, 1945, the tax 011 .I:t\e)'l and cre41t. :til pel"lD8Dlll~ au':P!NI4e4.
Inc1ud". licen ... on ocou"..t101'1l11., . ".l%U unconIIt1tutlana1i H'llltana SUl'~ <lI:Iurt \l.ecia1an, Dec_bar U, 194.5. , \:!~"tenm.' bonull capitation tax •• 1IIIl'II 11!l1~d to the tax Tear. bes1nn1n8 A:pr111, 3.9« 8IlII. April 1, \194.5. '~~$~,659 thounnd of theae CoUecttOOllva* reportlld. ~ FQllfIrt7 tax •• 10 tabl,W ,or WiIliI.btT,· Jalm.
·:J.'ax enaotlld b.r Le81'lat~ of 194.6; lIaOunt •• t1lla't;a..:!3T!IJt .nact.a. b.r Les1.lature 01' 19'6. . . •~·IncltideB $lS,16ll thoutan4 back l'(11lroad tIwt. anl\ 1ntneat thel'eCD. '~~;;f1'BctlT1!1Ju~ 8, 1945, cat' 11M c~1" are taxed (Jll srollB eaminG'; the ~ 'falorea tax 'IIILII\l.6lno1Uilt!3 $3:5,667 thoueand. aharfi w1th count1... .~10PIl1'lltl"" ~UAl7 1, 194.7, the tax llJi:eapl. ge.oline tax lav,... chlln8ed to l'etuna lqilte.. •~IlErt'eet1v" Aprl117 i 1945, 11celUlell IIr\'I l..ue4 tor a two-TIIIU' :period. ~:::~Ett.ct1V. JanUll17 1. 1946, the 1 JI!1l1 l.vi.d for the Stat. Ichool tund. 'IIILII .11Jl1llated. •3 InCluded 1nBS - Ml.c.llaneou. pr1vilege.. "31lno1udel pr1vilege taxe. en occuJI6tlot1.11(115), &IiU~t. (B7), tobacoo, C1Qlll:'* an4 o1&Brett .. ( ), \dOC~tAr7 «Ad
.took tranat.r tax •• an X'II<1 deeda and lIl:;rtae£11I1(Be).' \"l!&UrOll4. and. oth.r public ut111t1 .. tax .. included 1n $1,(;06 thoulland. "OUIlt.""ltt.etlve January' 1, 19";' ~anlca are :ax~ on their Ue,1nOCIMI; the tax CD the avweee aaount of p~t. and. aceUlllllb.-
t1.on' an4 th. tntlln81ble. tllX CQ d.pot1tl ".r, rep&al.ed.""'ra:t (Jll apple'; pclcked 1n clo .. d pclOkIIae.~ eftect1ve J~ 1,.3.94.6. •
\ ,.
«Ad 1D. lXU't b.r eee-
:- .. l' ,T • '(J~ "",
1.:;,:. 'II
II .. STATE. nNANCI8: 1941
DUINIT-lONS OF ~ATl TAXlI:S tI\ 'mil: HA1"ORl'SOF THE 13UfU<'U\Tj OF TH~ CENCUS'.lR ta. zoe,POJ'ttx!cot tlX re.,.au.. tiiUr" l'lIqla.td tre., ~t.t. ott101118 .re tbl' nOllnt. er t!l,,"col.leo-U.... t.eurrelilt .n"/lkl1nQueat. w1\b1'e.. 1U•• pd 1n"Nat. ' u,4 betoN d.4uat1on ot a.Um1tl1.trat1n COIl"~ ~,r .U~.tlC-ot.,"~d3uat..Jlt••• de4uotlonl ot r.~~4t.
'!'h. a._WI Bu.rMu reporta .. stat. r.nnue ..ll 001141Ot10nitrOll State-upo .. d tual, 1naludtlll; 10013-.bUll ~ St.~ ... bllNc1tax... .na thOll' 100a111(loll'ote4 .Xldretained. It. tax nnll1le tj&ur. 1.no1ul1e•.-olleoUoaa tr~ -.ore tbaXlon. 11:1.4 ot tax, .uoh •• l1o.nI. and .. le. taxa.. and .aparate DOunt. azoe not
.• Y.1labl'! ~. total 1. 1'1.0'4 in that 01••• whloh 1_ 4.... 4 to oontrlbute t~ 1arsal' part. separat. t1S-lU'e1 t~ UIlIOrtaltt U... w1t1l11ltil. 01••••• 11ata4 are pl"e.ell~'4 wll.n ..taU.ble.
m~MIf.tONS lOa SIPARA'1'I l'mIS
A.. &ks JII\:I1lROSS llJlllPTS 'l'AXIS: Taxe. MUUl'ed b1' pbyaioll"01 ... \lll.U prioe, graee reoel.pU, or- .,.-oa. 11lQ0III8. 11..tax .. dill th. u.. " It01'*&'. 01',eoll,u.pUoll or eOMOdit1nIlot rellOb0t4 1I:r .. lell taua ere ll1Cludttd. All exceptil)l1 ila "Ul'CCI. tu CIAtl:l. eel. ot DltUl'al. rellOur-o.. ( ... Ill.Will.. !NOh r.eourolul 11'1 coyer.d by a general .. 1.. taxlaw.· ~1. (ll!Nr!RAL $».m. \l>E, OR -QUO!JS lll'Xll!lPTS: "ax.s on .al. ..
ot Qa..odltl .... r.t.11. ~laaal.. or Banuteotur.r~ ..04 .. nlc.e 111 (IeU.rd. '1'b1l cla .. aleo 1JtclQ/l..110.n•• tu ...... ured by gron 1ncc.. or ;1ta .qllin-lent. .
2. S!I.l.¢T~ tOJliODiTlE9 AlII) Sl!RVICl'.!~: Certain <:0_041 ..ti •• and -.r"lo ••• r. &elected by st.t,s tor epecttiotaxation. or then aQile ere III_atated 1Jt the ra-'pOrts ot th18 Ceallua sel'l&1I becaun or tba1r rfecalad IIOOi81 'l~irlClllc ••
•• JIO'l'OR VEHICLE JV4S: 'nlxes on gasoline, diesel011, and other tuals uaaU ill .otor "ehicl •••Fuel. tor- other purpo.el are 01a.s8d wlt~ "otber.eleQhd cOlll1\041t1ll11and,aonio .. ", (A,2,1). '
b. AmOllOJJ:c aEVERAGZS: ';axes on alcoholic btionr~ag .. (b;r whateve1' n .... e\lOb as Ooq'lIal II\IIlt be'f~"rll8e~) lII.a'Ul'ed by qu.nt1ty 101d or grollS re-ceipts.
e, '1'()I)ACCOPROOOOTS: TaXIIS on .11 kinds ot tobJccoproducts, inelQ/lill8 oiglU'utt.e tubell Md pl:lparll.
tl. lNSURAlllt CQMPANWJ:~I:lS 1llt!laflUl'edb:r (adjusted)gross Pro::1111111,
e. PUBLIC tn'lL'l'l'1P'.!J: TaxeJl on railroadl, printecar o(llPaDi~ buses, tr\lOka, ud other tran,-portation utilities. telephone and telegral'h'coar.anlel, 11eht and pcwet CbNranies, atc. Thesetaxes ere a~sured b1' gross reeelpt' or units otserde .. (e.c., kilowatt hourl!). '
t. PARI-!.1U'1'U:~: Tuft!! 1l'lposed on MOunt, ng.tedat r'1"e tr.cks.
g. AIIIwrfO!i3: Tans on tickets uf)ld, or on tbegro~s r.oeipts ot aMuI~ent bUJl1Dasea6.
h. GOFTmINKS: Taxes levied 011 sott drinks or theirballlc ing'l'oUenta.
1. OTIltR 8ZI,mTtll C(,:.:J.:ODHIC;JMID nERVICE:l: Taxes,other thar tll:l/J8 enumerated, on' lalM of selectedcONaQdltles or on "oluma or buslnesa ot 'peelticentlrprie.s, unincorporated and t~orpprated.
B. LICtll33 .QID mIVILl«lJl: TAXIS: ':aXil!! e:meted trOll 1Ddh1duallor corporationa tor the right to exeroise a bURin,." ~r-nonbusiness pri .. ll~ge. '1'118PUl'Ilos. ~th8 tax M1' b. 01111'regulation, or reYenue with regu1ntloll 1I1cldentlll. '1'b.tax retes IU'II tlat, or ell@hl;ly grlldusted. and are ilIpoledon 1;131111 ."lIuredlboY' ospitlll stock, capitlll IIlll'plus, 1lII-ture 01' location, ot bU8illll8ll, nlllbeJ.' ot buslnells,units,physical callaoity, eto.. but not by lIet or gro._ 1110OMes,F... tor in.p.ot-ion' inCident to the erantlllg ot a COllllR-clal pr1'fllege are 1nolo4lld. •la, Ill'l'OR VElIICLE3: All taxel 1.posed on IIOtor Tehlala.
tor,~h. use on public highwaYII axoept those tax.s.. alu~d b1' sal.es .,al.1e. assellsed yalue, or tnallll4l.Tlt11Il8~'Qh.rges tor .Jlotor- Tehielall art inaluded. un-1e8' the;r~. ialls tax.
lb. OPt.RATORS: oen.e taxes ilIpo.ttt UpOIl IIri vera torboth pr-ivate d cOMaerei.l ~to~ "'h1eles. tt 1I0treported lIepar tel1' mill nhio18 11eenl8 taxes. thetotal is redorded.t "aator ".hiei'lI" (B,l,a) allda suitable note is •• 4e. _ •
n. CORl'()!).ATIl1'f.llNG~: " blanket tranchloeorprlYl-, l"l'Ie tax in 11e1l ot' or in Iddition tOt! prlTiltc' tax
on !illY IIP'1oitled typa or busilless, Organizlltioll ndIII1tranee Ohlll'jl!e8erl inelude4.
II. LICINS!': AlII) I.'RlVItmJ: TUIS-Conttnllld3 • .w;:OHOLIC Bl-!'r:lU\Gs::J: llu~i .... 11elln,.e on .anuteotUl'-
er •• whol."l.r., IUId rlltallers ot ~lqllor ad ,beer.'1'111110811l1lirate *1 b, 1'1.10 or &l'aduated. or 1t,...yba"e an1' halla Q~er thaa .al.a or property "1I1ues.
4., l!lII'l'ING AlII) FISIIlN~ Both resllltllt and llOnrlllident«...0 110.n ... • _4 IIM;ppi~ pel;llit.r. eoueX'01al11-c'n'~8 ar8 included with "othlr lielll... and pr1vl-leg .. " (B.9).
5. 0001l'A:ri(lls: '1'ble is a UCln.e reqUired at pe1'80nll 1nblleill.'S 01' prot.lIllons in contr.s.t to thll 110en8.t.;Jr- the l!1l11l1esS ltsllt; tor eXllllple, phy~loien/l.dent1~ts, 1llaurance' agelltll, hrber.. '
6. CHAlk SroRES: TaxI. witlt distinctlva retell 18T1~ on, a graUp 01' atorll doln! a .laUer kind ot bus1ness
11114erthe eame JlaDegeaenti 1Jtoludls tu revtllus fro'it• 11ngle "tor. :U' 1t b part ot e "chain."
7. 1iJlU33101ffiTS, ~AP::: TRACKS: '1'IIe.e 111'1 at flat lIatelJ 01'arlf graduated aooordlng to ao.. aQftaurehent other
-thllll lalea or .0ne1' WI'Igered. • ,8. O'l'Ilm"LIC~$!".s ,.\NOPRIVIWlEs: '1'blll olan meluda.
business and nonbus1Jt ... 11cens8 taxla not cOYflrod brotbl prlQedin& cla •••••
O. 7NDlVIDUALllICOIlET~: Taxe. 1lIpoaed 011the net incOile'or iDdhldullla.
D. CORl'ORATlONIlfCOIIETAXES: Taxe. ilIPQJled 011the DIIt 1ncOltaeot OOl1Kll'lltioni. '1'11111olasa lIlellidee lillY tax leTie:1 on tile'Ilet 11100111er unincorporated b\lS1JteIJI1I9. When lndirldual11leOile tax .. are I\ot reported _1IP.rately trOll the eor.tICra-1;101/-net incOllle tn. the total ill rIQorde4 w1th the tOl'lller(C) Imd a suitable nete ill 1'I01d.. • ~
E. PROl.':rRrr 1AXJl,fl: All roral 01' taxes baaed on ~sljes9!1d vel~uatlon, ~lQ/llng both general and BellQtive property tax01118a'lI. 1
F. DtATiI ANDGIlT TAXES: Taxes laPOlled 011 the tran;ter otpro~.rt1'.t deat~in oont~plfttlo11 ot death, or as. gilt.
1. DDImlTAll)lt ANI) E3l'A'l'E: Inheritance, estahl legll(!Y,death, IIlId llua<:8sl110ntaxae. ,
2. GIP'1': Taxes on g1tts PIOng the living !mpo!led p,..i"·1'111' to prevent the evasion ot iGheritsnce or ostatetax 111".. Oitt taxes not .'paratel;r reported ar. 1"-carded witb inheritanca and .state tax •• (r,l),
G. SEttIlAIiCE 1AXi'.1l: Tsx •• on the rel!lo"al ot petrob~, ~in.r-al., t1aber, oYlltere, and other natUl'lIl produat. ito. lftDdor wllter withill the jUl'isdiction ot th .. ,Ctat.. Tile taxbe.ell are .auure4 b1' the ulue or qllBDtlt;r or the product.IIlITer.d or sold by the producer.
H. OTHJ:R TAX;;',):Taxee whlch do Ilot tit mto tb. prior cla .... ,eXoept unllllploya.nt cOIIIplllaation (3:).1. POLL: Cap1tation tax", wh,t~.r un1tol'lll or greded.2. DOOtJli!llTt,ny/\liD ::TOOK'l'RA!1!l!'tlt~ 'nlxes ilIpo,ed on. the
recording, rl81ateriD«, anil trlll.tex-rina ot docllUnU. 'luch as aortgaSIII"deeda,' and lecurith ••
3. )[[OOIl:LLANEOU3:Tanl whicb olllllot be 4etin1tdY ....atllled to till' other apeoltte oatesory. •
1. WtlIl'UllJll'Bl' OOll.PntCATION'l'AX!S: Pay roil te:rlll ilIpo'ed brtbe Iltate on Ipecithd eMployeuf and 1n 1000estat .. al.oon ,pec1tled elllJllo:r.. s,t~ the t;rcluliln purpose ot pr-on4-In<< un"""ployalllt eOllptlllation beuetitll, IDtoraallioll a-bout the.e revenues is ogtained tor report~ or the But..uor tha Cealu:t trm the Boohl Sacurlty Board and thtlretore1. not rlqueated ot' ctllta ottle1a18.
SouaCB:s OF 8l'ATS TAX REVENUE IN 18*,
BOunOES Gl~ OUIC!~ Ir~ORJ.:.i.T!ON ON STATE TAX coLtlC'l'IONS
L11t~ b,low an"the state of tie;. nnd ageM1ta providing, in Jufy aDd Auguet 194'7, tax. c:\f,ta uHd in the wbl1cat:tonof tldl ):'8port. and at the l'l'IIv1olui PIlbl1cation §tata l'!2s qoUecy,on, ~ 00. Data tor .otew stat.. arl obtain(d 1,"0.Stl~bl1ll\ed rePQrt&.· " '- ( )
, ,
.u.A.EA.'M.:Stat. Au~itor ,
, Alcohol1c lleY.rJ{':e ControlDollrd
AlIIZOUA:Stato ,\UdltorI!il'ht:ay fllDDlng SUl'T1:r
• IIIIJ(ANJt.s:, "tate Tl'IIos1.lrer
Department ot ReyenllOI
e,\LlFO:U/lA:State Controller
('CLOAADO:Departmont ot Be"Ill\le
COlmF.c'l'ICUT:~tate ~ax Co~ia.ion.r
D~\\iAID!!, State Tax Department
FLORIDA:Stite Com,trollorState D8Terece DepartlftllntI:otor Vehlole COl1lll1aaionor
GlI'OHGIA:State Auditor
IDAHO;' .stilte AUditor
ILLIliOI3:DepartJlint ot 1111uoe.
n:DIAlIA:Gtate Auditor
.'
lOIIA:Jtate Comptroller
lWi;),..3:~e ~countl1llt
K.!ll'l'llCKY:Dapllrtm~nt ot R."onueKsntuoky AgricUltural
2ZpoJ.'la~nt Jtation
LOOI~IAlIMDepar~~~nt at F~nnnQ'Utate Aull'1tor
llAnlZ:Departlmllnt ot J'inaDce
l.!ARYLA!ID:State Comlltroller
LlASSAOllU.Ja13:COll\tltroller
Ii1CmGAlfi \Auditor eetloral.
iW!lESOrA: a~tate AUditor
lJXSSI~'Il'm: :State ~ax Co~lsaionUotor Vehicle OommilalollD1'
LlIS:."tl11:U:state Audito1'
NilV lIAlU'SHIRIISt.te Liquor Ooam!l.lon.3tate TrQ.. ur:r....
llB' .. .TmmEr: ,Department ot TUition andJinane.
11l':WlIElaCO;DePllty TreaIJurn
fJO\1I'1I 1lAK<Yl'A:State Auditor
Tli:tlNESSE3:Depllrtlll,ent ot .I'1l\11.1ioe*lidTU(ltToll
TEXAS:Statt AuditorTe:f1;\1 lllphwa:r Departmont •Uotor Vuhlo1e Division
rr [~' .'
lWm'!l O.l.lIOLINA: ~;:'l're'flUrerstate Departmellt ot Be'f8111U
VIlioIUlA: -'Departacnt ot TaxationllORrU 1lAl\Ol'i!.:
Stats Tre.~ur.r
omo.Statt Auditor,
OKLAlIOI.!A:Tu Coml ... ioll
, Stat. In.urenoe Co~l.alo~Cane and J'iah Commitaion
OR&lON:SecretlU'Y ot Stat.Bude;et DhiaionLiquor Oontrol COIIfQ1.,.ion
PDlNmVANIA:AUditor General
tlIIlDI ISLnlIDI'l'at Administrator
:lOO'l'l1 CAAOL!NA:~tat. Tax Coeni,.ionatat. l~gbway COIIII1.8Ilon
WASlwrarw;'fax CC;lIII'de8iQn
W&3l' VI<1Gn:XA:Htate· Audi totStllte !load COI2'l1lsiol1,'AutOlllOblle Bureau
WISCOtrJIN :. 'il'ep!ll:'tllll!lntot TlIXatlon
wro:.wIO:Board or Xqual.1zat1onstllte Liquor COCMi~$10n. ,,UOllU.l:A:
state Aocountant" 3tllt. control Liquor l30tird
~1Ad:<;\; "atatD Tax Co~islioner'Liquor Control 90~aaioll
lIl'."VADA:,Utat. ControllD1'
llImIfLO'Ylml'l' c<ilLP.m:U.TIONTiL(:ne"Cll\l8 figurell tar collec-
tions, troll this aoure .. werecourteously supplied b1' tblBurellu ot Aaplo~8nt' S.ollr1t1'1.:looi&l "ouri1;;)' Alminlltret1oll;rederal. ;Jecul'ft1' "Il"noy, \lash-11lgtoll, D. C.
\
,,
, '\
,)
o
-
.'
(/
,,'
*tl'wlberinF: is related to eubject-matter, rather • ~eqUenoe ot ;\.swane,.
• OENSt~S BUREAU REPORTS ON l'UDLIO PIltANOE
REXnIlIEUDED <n!PLE'l'E .cITATION ron TJIIS nEroRl':u. S. nure.u of the Census, Souroes 2!'. state 1!C ~ m J.242 (Stat. Finane,a,
• 1947, No.5), ";ashinr,ton, D. o., November1947, 30 pp. tiblI's.
, J!!rom& IN TIlE SEmES, "STA're NAllCES: 1947"1* .!lOt 1. Sunwtrr 2!. ~ Gov mment. Finances i!:!l !2.42.~;(Iall\l'ed annually 1'111:'
• prmo\UI Y1IIIl'8 liS 1. 3, prel1l11inary. J--, .No.2. COl'4Dendium 2!'. state Gove:l'!U1lentRoanee, ~~. CIllwed annu.:uy tor
.. preViOUl yean all Vol. 3, tin .J ,No. 3. ~ ~ SUbm1tteg in.~. (Published AUr,llst 1947) (Iawed
bienniDllr 1'or preVioulI years as a "tnUllber" ~ Vol. 2.lNo. 4. ~ lU. 'Co1leet1oD!J in JSl{l. (Published AUP,ust194'1) [rllWed annually
tor preVious yearll all a '~ber" in Vol. 2.JNo. 5. ~ ~ ~ ~ 1'£..tImI. m l.24'Z. (Published llovember 1947) (Data
fomerly proVided in final edition 01' Mi'lual report on ,tax coUect1ona.l.. . ,
NO.6. Balance!! m ~ ~ lIiShYl8v, m!S!. Postnr-Fa!!ere Funds ~ 1M2.• Ullwed annunlJ,Y.1'or prev1o\1s year!! nl~l''' n V~'l
OTHERSERl~ OF ANtll1ALImllaS ON PUBLIC lo'Il:ANCE:'CitY}O'1naneell. \County ~ce!!.Governmental Finance!! in the United Statell.
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"DEPAITHEMT'Of COHIICE
Chnl .. S.II)'tf. SccrwtGry
BURf;AU OF THE CEM~US~. C. C.pt, D'fe.;tof
o;oVUlfM!JITI .'YII'OIfAU", D. N",v.l. (ktd
May 1948Washington ae , D. C.
BALANCES IN SELECTED STATE FUNDS,: 1943 - 1947
FinanQial r."ervee ot .the States inoreasedfar less rapidly in f1eoal. 19471 than duringthe 3 previous years, refleoting the fact thatmany States began to make use of the rese;rvesbuilt up under wartime oonditions.
. Aggregate -balanoes in State general, high-way, and postwar-reserve funds rose by 1324 mil-lion, or 11 peroent during the 1947 :fisoal year,bringing total balanoes in suoh State'fund~ to$3,222 million. The rise during the previ~usfiocal year had been nearly twice as great.
\1>iData oontainid in the Census Bureau's annual lIeri ••
o!\. "St,ate FinanclIs" are tor State fiscal ;years ending on 'June 30, except tor 7 States with 8I1r11er closing date:!(in the slIIIIe calendar year .. Way 31 tor Penrwylvanil1,).tJr.ch 31 tor, New York and Nsh1ngton; 1n the previouscalendl1r year-Decllllber 31 tor Ohio, September 30 torAlaballl!A,andWyoa1ng, August 31 tor Texas). <,
SUMMARY
Total balances in the general, highway, andpostwar-reserve 'funds of the 48 states;JH!lT'& as:fullows at the end of the past 5 ns<l111 yeartl(in millions·):, .-~- -~
Item 1947 1946 1945 1944 ,1943-r------ $3,222 $2,897 ~.27~ U!671 $1,101!otal·,. II,. ~•••••
General runds •••••••• 1,237 1,30~ 1.1BB 1,035 6'37l!ig!rtray !Unds •••••••• 6'32 653 550
4B~1375
Polltlfar-reservefunda •• ",., •••••• ,. 1,353 942 S36 156 89
"'Because 0.1' roUid1ng. detail does not alli'ays add to total.
Hence, amounts ot increasos and deoreaaoo inbalances of theso :3 funds were as :tol.1ows dUri!1g
3.5
AG3REGAIEGENERAL, HI3HWAY,AHD POSTWAR- ~~~~~~~~~~~~~88l~RESERVE FUNDS F"
GENERAL" .FUNDS
HIGHWAYFUNDS
"- l~....J947 I1946
~
POSTWAR- J94~·RESERVE 1944
FUNDS 1943
BUREAU OF T)!l CENSUS
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