法律本身已经说得明明白白。而且普洛顿（亚·契彻耳·普洛顿（1844—1914）——英国律师，有"伦敦法官"之称。）还给我们申述了理由。普洛顿说，大鲸之所以捉到后要归国王和王后所有，是"因为鲸乃是一种至高无上的动物"。而且这是许多见解非常正确的诠释家向来对此所持的无法反驳的论点。
But why should the King have the head, and the Queen the tail? A reason for that, ye lawyers!
可是，为什么国王一定要头，而王后又一定要尾呢？你们这些律师先生倒不妨把道理摆一摆！
In his treatise on "Queen-Gold," or Queen-pin-money, an old King's Bench author, one William Prynne, thus discourseth: "Ye tail is ye Queen's, that ye Queen's wardrobe may be supplied with ye whalebone." Now this was written at a time when the black limber bone of the Greenland or Right whale was largely used in ladies' bodices. But this same bone is not in the tail; it is in the head, which is a sad mistake for a sagacious lawyer like Prynne. But is the Queen a mermaid, to be presented with a tail? An allegorical meaning may lurk here.
有一位名叫威廉·普林（威廉·普林（1600—1669）——英国清教徒，律师，著有一些宗教论争的小册子，曾为此坐过牢，被割掉两耳，面上打下烙印。）的高等法院的老作家，他在其论《皇后的钱即皇后的零用钱》的文章中，这么说："你们的尾巴都是你们的王后的，你们的王后的衣橱里可能还装有你们的鲸骨呢。"他写这篇文章的时候，正是格陵兰鲸或者露脊鲸的黑色软骨头被大量用来做太太小姐们的乳褡的时代。可是，这种骨并不是长在尾巴上，而是长在头上呀，这对于象普林这样一个聪明的律师说来，真是一个可悲的错误。但是，难道王后是只人鱼，这才要人们献给她尾巴吗？这里边也许还含有一种比喻的意义吧。
There are two royal fish so styled by the English law writers— the whale and the sturgeon; both royal property under certain limitations, and nominally supplying the tenth branch of the crown's ordinary revenue.
英国的法律著作家们就这样定出了两种皇家鱼——鲸和鲟；这两种鱼在某种范围内说来，都是皇家的财产，名义上要抽取什一的普通皇税。
