Maggie's Farm

Quoted from a piece on tax hypocrisy at Lonely Centrist:

FDR repeatedly claimed that he was exempt from the high tax rates on personal income that Congress had enacted -- and Roosevelt had approved -- in the revenue acts of 1934 and 1935.

In a series of letters to internal revenue officials, Roosevelt insisted that he could not be taxed at the heavy rates imposed on rich taxpayers during the mid-1930s. Article II, section 1 of the Constitution forbids any reduction in the president's compensation during his term in office, Roosevelt pointed out. Since the new rates enacted in 1934 and 1935 effectively reduced that compensation, they could not be applied to the president's salary.

As Leona Helmsley famously said (before she was indicted), "Paying taxes is for the little people."