It will hardly do to say that the States and Territories who are the recipients of these large gifts may be trusted to do justice to its citizens who originally paid the money.  This can not be relied upon; nor should the Government lose sight of the equality of which it boasts, and, having entered upon the plan of reimbursement, abandon to other agencies the duty of just distribution, and thus incur the risk of becoming accessory to actual inequality and injustice.

If in defense of the plan proposed it is claimed that exact equality can not be reached in the premises, this may be readily conceded.  The money raised by this direct tax was collected and expended twenty-seven years ago.  Nearly a generation has passed away since that time.  Even if distribution should be attempted by the States and Territories, as well as by the Government, the taxpayers in many cases are neither alive nor represented, and in many other cases if alive they can not be found.  Fraudulent claims would often outrun honest applications and innumerable and bitter contests would arise between claimants.

Another difficulty in the way of doing perfect justice in the operation of this plan of reimbursement is found in the fact that the money to be appropriated therefor was contributed to the Federal Treasury for entirely different purposes by a generation many of whom were not born when the direct tax was levied and paid, who have no relation to said tax and can not share in its distribution.  While they stand by and see the money they have been obliged to pay into the public Treasury professedly to meet present necessities expended to reimburse taxation long ago fairly, legally, and justly collected from others, they can not fail to see the unfairness of the transaction.

The existence of a surplus in the Treasury is no answer to these objections.  It is still the people’s money, and better use can be found for it than the distribution of it upon the plea of the reimbursement of ancient taxation.  A more desirable plan to reduce and prevent the recurrence of a large surplus can easily be adopted—­one that, instead of creating injustice and inequality, promotes justice and equality by leaving in the hands of the people and for their use the money not needed by the Government “to pay the debts and provide for the common defense and general welfare of the United States.”

The difficulties in the way of making a just reimbursement of this Direct tax, instead of excusing the imperfections of the bill under consideration, furnish reasons why the scheme it proposes should not be entered upon.

I am constrained, upon the considerations herein presented, to withhold my assent from the bill herewith returned, because I believe it to be without constitutional warrant, because I am of the opinion that there exists no adequate reasons either in right or equity for the return of the tax in said bill mentioned, and because I believe its execution would cause actual injustice and unfairness.