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14 burden citizens, as will be demonstrated, are of a directly opposite nature; and the fact that when a power is effectively given, it is to be so construed as to make it effective, has no bearing whatever on the primary question as to whether it exists at all.

The distinction is perfectly obvious, and has always been regarded by the Courts, as covering a vital part of our Liberty. Broom thus clearly states: "A remedial statute, therefore, shall be liberally construed so as to include cases which are within the mischief which the statute was intended to remedy, whilst, on the other hand, where the intention of the Legislature is doubtful, the inclination of the Court will always be against that construction which imposes a burden, tax or duty on the subject. It has been designated 'a great rule' in fiscal laws that they are not to be extended by any labored construction, but that you must adhere to the strict rule of interpretation." The general rule is merely an application of the familiar maxim "ut res magis valeat quam pereat"; but to contend that because where the "res" is clearly declared, it is to avail, it follows that because it is to avail, there is conclusive proof that it has been created, merits no further refutation than a mere statement of the proposition itself. By such a method, any absurdity can be irrefutably demonstrated.

The main inquiry relating to the history, the Common Law, the economics and statemenship of the matter, may now be further followed.

All Americans will remember the conflict between Lord Mansfield and Lord Chatham upon this very question. Mansfield's argument, being supported by the King, and enforced against America, caused disruption of the British Empire, which would have been