UPDATE: It would be a shame if this were lost in the comments – from Island Surveyor:
The link contains all the presidential returns, back to FDR’s 1040 for 1913.
The IRS Form 1040 for that year is worth a glance and some thought as to how far “fiscal policy” and the tax code have come. The full instructions are 1 page.
FDR made all of $4,000 in salary and $8227 in dividends. The lowest tax bracket was 1% on incomes of $30 – 50K, and the highest bracket of 6% on incomes over $500K.