Dear John: While I totally understand your article about billionaire Robert Smith paying off the loans of Morehouse College’s graduating class, I do not understand why you feel it necessary to let the kindness and generosity of a man be degraded.

In my opinion, this is what is wrong with journalism and society today — always looking for the negative instead of celebrating the positive.

You should perhaps be saying that each of us could step up and give a little — a little toward scholarships or endowments — to help this generation graduating today.

I have been so challenged — by the generosity of a man I do not know — to do more and to give more. And then I read your article.

While it doesn’t change my opinion, I am sure it will affect others. I hope your pleasure in bringing the enthusiasm and general spirit of optimism down will not subdue the goodwill that was intended to bring people up. T.D.

Dear T.D. Smith’s generosity was incredible — as I said in my column. As for him being heralded, not only did The Post put him on the front page, but many, many other newspapers and television stations did as well.

Hooray for him. The kids won the lottery.

But what I pointed out in the piece you apparently disliked is that others in that class probably didn’t have loans because they took a more conservative approach to higher education — meaning, they and their parents worked hard to pay as the bills came in and didn’t resort to loans. If you find that a downer, well, I’m sorry. Life isn’t always hoorahs. I assume you are old enough to already know that.

So, as I said in the piece, “Hooray for [Smith].”

But the job of a journalist is not to just lead cheers. We look at the other side of things as well. Sorry, but that’s the job. Morehouse, I’m sure, put out a very nice press release about Smith’s gesture that probably fit your needs better.

Dear John: Having been employed by the New York State Tax & Finance Department for 47 years and having served as head of its frauds unit, I can tell you the legislation to release the president’s tax returns is illegal.

Voluntary compliance with tax law and the requirement to report illegal income is based on the secrecy of the return. The return can be released to a prosecutor if he can demonstrate a crime relative to that return has occurred.

I understand Andrew Cuomo, having failed the New York bar [exam] a number of times, not knowing this. No excuse for the other so-called attorneys serving in the NY Legislature. E.U.

Dear E.U. I’ll take your word for all of that.

But looking at this from the outside in an unbiased way — as I always look at things — I understand what the Democrats and Cuomo are up to.

As I’ve been saying, and has become very clear in recent weeks, the Democrats are likely to take a beating once the Hillary Clinton e-mail fiasco and the spying on President Trump finally come to light in the form of criminal charges.

So the Democrats need something to balance out what’s about to hit their fan.

They will probably try impeachment. Or take a look at Trump’s tax returns, which undoubtedly will be given a scandalous twist.

And the Democrat who comes up with something that sticks to Trump and helps fend off the attacks that his/her party are about to suffer will become a hero to them.

Unfortunately for the Democrats, I don’t think any issue will help them when the scandal comes out fully. But they have to try.

It’s going to be very exciting. In the end Trump is going to win and the Dems are going to be very damaged.

Incidentally, Cuomo passed the New York State Bar on the first try. You might be confusing him with JFK Jr who enjoyed the exam so much that he took it a number of times.