Special Message
02/07/1895
https://www.presidency.ucsb.edu...
A government is not only kind, but performs its highest duty when it restores to the citizen taxes unlawfully collected.
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 cit...
It is cause for congratulation that watchfulness and care and fidelity to its purposes are all that are necessary to insure to the Governmen...
Any other theory cheapens and in a measure discredits a process which more than any other is a manifestation of sovereign authority.