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.
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