In 1862, marginal tax rates were 3.0% for income over $600 and 5.0% for income over $10,000.
Okay, but is there a point you are trying to make? Honest question.
Maybe he’s making the point that income tax brackets are rarely adjusted for inflation.
The $250k (single) and $400k (couple) brackets haven’t changed - except for 11 years out of the past 25 - but you can buy a heck of a lot less with that sum of money now.