have recourse to the preamble, which, according to Chief Justice Dyer, is a key to open minds of the makers of the Act, and the mischiefs which they intended to redress." The Preamble to the Constitution shows that the Fathers had in mind and intention the loss of the blessings of Liberty.
To those who love Liberty, can anything be finer? A splendid tribunal, without regard to the possible individual theories of those who may from time to time constitute it, nevertheless, as honorable men, bound to seek that interpretation of every word, every line, that will safeguard our freedom, and containing a clear definition of the most essential things for the preservation of our Liberty. With such guidance, where is the difficulty?
Although the matter may not have been so presented, the Supreme Court, by its own instinctive love of Liberty, certainly has guided us to safety.
In Gould vs. Gould, 245 U. S. 151, it has declared that: "In the interpretation of statutes levying taxes, "it is the established rule not to extend their provisions, beyond the clear import of the language used, or to enlarge their operations as to embrace matters not specifically pointed out. In case of doubt, they are construed most strongly against the government, and in favor of the citizen." This certainly evidences clear comprehension of the principle involved, that as taxation without consent constitutes slavery, men are not to be guessed or "construed" into servitude, with the assent of that Court, which is, in fact, the chief guardian of their Liberty. And so, too, on like principle, the Common Law has always declared. It will be remembered it is our chief reliance on Constitutional inquiry.
