Morrissey has once again broken the hearts of millions of already-damaged Smiths fans by refusing to reunite the band. The Mozzer's publicist has confirmed that the crooner declined a $75 million offer to tour as the Smiths in 2008 and/or 2009 even though the only requirement was that Johnny Marr also be a part of the reunion. What does this new information tell us? That the theory surmising that Morrissey's legal battles with former Smith Mike Joyce were behind his resistance to reuniting the band is flawed. Apparently Morrissey isn't up for any kind of Smiths reunion -- yet. In the meantime, Marr is still an integral part of Modest Mouse, and Joyce is counting the Smiths back pay and royalties he collected in 1996 and releasing an album with his latest band, Vinny Peculiar, in October.