Steamship Freight Brokers Association.

*St. Louis Tile Contractors' Association. Sugar Institute, Inc.

*Superphosphate Association, Inc.

Textile Refinishers' Association, Inc.

*Tile Contractors Association of America.

Tile Manufacturers Credit Association.

Traders' Livestock Exchange.

Trans-Missouri Freight Association.

*Union Painters Administrative Association, Inc.

Utah-Idaho Wholesale Grocers Association.

*Voluntary Code of the Heating, Piping and Air Conditioning Industry for

Allegheny County, Pa.

*Washington Academy of Surgery.

*West Coast Lumbermen's Association.

*Western Pennsylvania Sand and Gravel Association.

*Western Pine Manufacturers Association.

Western Red Cedar Association.

Western Red Cedarman's Information Bureau.

*Western Washington Wholesale Grocers Association.

*Wholesale Distributors Association of Texas.

*Willamette Valley Lumbermen's Association.

Wire Goods Exchange. *Wood Products, Inc.

Wool Institute, Inc.

Woven Label Manufacturers Association.

*Zone Seven Container Association.

TABLE 70.-Taxes, consumer income, and savings, fiscal year 1939

Source: Estimates of Colm and Tarasov from TNEC Monograph No. 3, Who Pays the Taxes.

TABLE 71.—Consumption taxes and consumer expenditures, fiscal year 1939

Source: Estimates of Colm & Tarasov from TNEC Monograph No. 3, Who Pays the Taxes,

*Defendants in one or more cases since March 24, 1938.

TABLE 72.-Federal income tax and average dollar income of largest income
recipients, 1926-37

Source: Compiled from Statistics of Income by Adolph Goldenthal; TNEC Monograph
No. 4.

TABLE 73.-Number of returns and average dollar magnitude of estates before
and after State and Federal taxes, by gross estate size classes, 1937

TABLE 74.-Distribution of net estates, by gross estate size classes, 1937

1 "Specific exemption" is included in the column headed "To heirs and beneficiaries." Source: Compiled from Statistics of Income for 1937, pt. 1.

TABLE 75.—Effective Federal death tax rates, under various methods of

1 Before allowance of credit for State death taxes (including defense taxes imposed by the Revenue Act

of 1940).

Source: Treasury Department, Division of Tax Research.

e Act

TABLE 76.-Surtax rates on individual incomes under the various revenue acts applying from 1913 to 1940

[Percent of that portion of income within the magnitudes indicated]

1 In arriving at the net income subject to surtax for 1934 and subsequent years, the sum of the personal exemption and credit for dependents is allowed as a credit; prior to 1934 no such credit was allowed.

2 Tax for 1923 reduced 25 percent by credit or refund under sec. 1200 (a), Revenue Act of 1924.

Source: "Sources and Rates of Federal Taxation," corrected to Jan. 1, 1939, U. S. Government Printing
Office 1939; supplemented by rates from current statute.

TABLE 77.-Federal estate tax rates, 1916–40

[Percent of net estate, before specific exemption, that is within the magnitudes indicated]1

1 Net estate is gross estate less debts, funeral expenses, charitable bequests etc.

Source: Sources and Rates of Federal Taxation, corrected to Jan. 1, 1939, U. S. Government Printing Office, 1939; supplemented by current statute.

NOTE.-1940 rates are 1936-39 rates plus 10 percent defense tax.