US Presidency
1836

It was an alternative for what were deemed greater evils, a temporary resort to relieve an over burdened treasury until the government could, without a sudden and destructive revulsion in the business of the country, gradually return to the just principle of raising no more revenue from the people in taxes than is necessary for its economical support. Even that alternative was not spoken of but in connection with an amendment of the Constitution. No temporary inconvenience can justify the exercise of a prohibited power not granted by that instrument, and it was from a conviction that the power to distribute even a temporary surplus of revenue is of that character that it was suggested only in connection with an appeal to the source of all legal power in the general government, the states which have established it. No such appeal has been taken, and in my opinion a distribution of the surplus revenue by Congress either to the states or the people is to be considered as among the prohibitions of the Constitution.