^^ SPEECH Fin U OP THE HON. R'>'°flARC0URT6- Ui TRBASURBR OF THE PROVINCE OF ONTARIO, DELIVERED ON THE 11th APRIL, 1803 ■ '.. •.»*" IN THE LEGISLATIVE ASSEMBLY OF ONTARIO, ON MOVING THE HOUSE INTO COMMITTEE OF SUPPLY. TORONTO PRINTED BY Vv-AKWIOK & SONS, G8 AND 70 FRONT STREET WEST. 1893. SPEECH OF THK HON. R, HARCOURT, rURASURKK OF THE PKOVINCE OF ON'i.>RIO, DBLiIVERBD ON THE3 11th APRIL, 1893 IN THK LEGISLATIVE ASSEMBLY OF ONTARIO, ON MOVIN(J THE HOUSE INTO COMMITTEE OF SUPPLY. TORONTO : PRINTKD BY WARWICK & SONS, 68 AXD 70 FRONT STREET WEST. 1893. FINANCIAL STATEMENT or HlOISr. Tl. I3:.A.K,COTJRT„ 1 Legislative Assembly, Toronto, 11th April, 1893. Hon. E. Harcourt spoke as follows : — Mr. Speaker : — The year 1892, like so many *of the precedins; years, reveals nothing very surprising or unusual touching the finances "of the Province of Ontario A careful examination of the record will disclose the same zealoun regard for strictest economy in every department of the public service, and the same liberal measure oi assistance to every deservi'-g public object which have always been the chief characteristics of the financial administration of the government of Sir Oliver Mowat during hia long tenure of office. The past year's record, like those before it, will further disclose the highly satisfactory condition of the finances of the Province, and the closer the scrutiny the more apparent will be the evidences of a state of afiairs eminently calculated to inspire, in the highest degree, liope and contidence. Viewed absolutely and without the slightest reference to other pro- vinces or countrie3, our financial condition is singularly strong and healthy. Viewed relatively, comparing our position with ths^t of many other countries, which, in the matter of incurring enormous obligations and heaping up serious burdens of debt, have treated prosperity as a pack-horse ever ready to be loaded, we may well regard it with great pride and thankfulness. I expect, Mr. Speaker, in the soruewliat brief explanation I am about to give of our finances, to be able to fully justify ray hopeful view of their condition. As on former occasions, avoiding the harsh tone of mere party con- troversy, I will attempt as best I can, fully to explain such matters as we all consider to be of first importance, and with this view I have placed in the hands of honourable members printed tabulated statements which will, I hope, tend to facilitate enquiry and discussion. I do this, remembering that however we may differ as to this or that matter of public policy, we all have a common aim in earnestly striving to preserve our present strong financial position, a.id a common desire as well to promote and secure, in every way possible, the highest public good. As heretofore, i will, having first reviewed the receipts and expendi- tures of last year, comment briefly upon our present assets and liabili- ties, and in closing, furnish to the House our estimate in outline of the receipts and expenditures of the present, year. RECEIPTS, 18!)2. Subsidy $1,11(1,872 80 Spkcikk; Grant 80,000 00 Intekkst on Capital mkld, anh Dnnrs ihk in thk Dominion to Ontario i^OO.OOO 00 Intbrkst on Invkstmknts 3(),7.S9 31 Crown Lands Departmknt :— Crown LandH Railway Lands Clerf^y Linda Comnaon School Landa Grammar School Lands Rent re Land i , Woods and Forests 2, 174,5!ll 38 Board of Surveyors 133 50 Cullers' Fees 71(5 25 Casual Fees 542 72 Refunds 7,232 fi4 .?1,19«,872 80 336,739 31 32,15!) .S8 1,627 92 4,571 52 11,579 01 1,117 20 18,700 75 2,252,972 27 Alqoma Taxes , 4,172 55 Law Stamps .,,[(517 56 Licenses 294 757 98 EUOOATION DePAUTMKNT 47 94;) gg 5 Public Tnhtitotions Revrnuk : — Toronto Lunatic Asylum $37,887 05 London " 10,941 87 Hamilton '' 14,1)10 06 Kingston " 4,264 31 Orillift " 2,955 52 Reformatory for Females 2,484 99 Boys 717 50 Central Prison 56,033 54 Deaf and Dumb Institute 75 00 Institution for the Blind 100 00 $130,406 44 Casual Rkvknub :— Provincial Secretary's Department 11,207 50 Provincial Registrar';! Branch 175 50 Registrur-i Jeueral's Branch 135 00 Fines, etc 1,779 04 Surrogate Court Fees 3,937 10 Division " " 8,600 19 Insurance Companies' Fees 825 00 •• " Assessments 2,709 01 Corporations' Act 12,990 84 Land Titles Office 1,092 41 Offices of Local Masters 1,151 00 Official (lazette 7,19130 Private Bills 5,755 12 Statutes 2,394 81 Consolidated Rules of Practice . 4 50 Succession Act 758 53 Removal ot Patients 5,200 30 Shooting Licenses 1,375 25 Fishing Licenses . . 484 00 Refunds 180 33 Incidentals 2,118 30 70,257 03 Toronto Lunatic Asylum. Sale of Lands 2,260 20 Mkhgku Rkkokmaiouy— Capital Account. Refunds re Expenditure 1,744 3?) MiMico Faum ■' " 1,644 00 Blind Institution " .... 694 77 Dkaina(;k Wokks Assessments 12,910 45 New Pakliajiknt Buildings Fund 0,472 87 . $4,^57,478 27 Drainage Dehkntdres 39,682 09 Tile 5,755 00 Sale OK Annuities 160,006 21 $4,662,921 57 6 Our first two items of receipts, namely, the Dominion subsidy and specific grant, remain unchanged from year to year. The next item of .$300,000, representing Interest on capital held and debts due b; vhe Dominion to Ontario, has remained unchanged since 1890. These three items wo receive in half-yearly payments. Our receipts under the head of Interest on investments is less than that of last year by 84,800. We received, of course, as much interest as we did other years on our drainage debentures and our Dominion bonds, viz., about 629,000. The decrease is due to the fact that our bank deposits from month to month were less than those of 1891. We expect to receive this year under this head a larger sum than we have received for several years past, since our interest-bearing credit balances at the banks will, from month to month, l)e larger than here- tofore. Tim HER Sales. Our total receipts from the Crown Lands Department last year amounted to .$2, 252, 97 2, the largest sum ever received in any one year by the Province from this source. The largest previous receipt was $1,437,372, being that of the year 1873. The largest item of this <^xtraordinarily large receipt is, as usual, that of woods and forests, and it reached its unprev^edented proportions because of our timber sale of October last. I will be permitted, if not expected, to devote a few minutes to so important an item. Since Confederation we have had eleven timber sales. During the term of the Sandfield-Macdonald Governmenti there were four, one each year of the term. The average price per mile realized at these four sales was !?380, the toi&l mileage sold being 635, and the highest price paid per mile being $640. There was one sale in 1872, while Mr. Blake war Premier, the mile- age sold being 5,031, the average price paid per mile being $118, and the highest price per mile $1,000. During the twenty years' Premiership of the Attorney General there have been six sales, the total mileage sold being 4,234, the average price per mile being $1,412, and the highest price per mile $17,500. While all the sales of the Mowat Government have been very success- ful, this Ust one has been pre-eminently successful. Even the very high expectations of the Commissioner of Grown Lands were much more than realized. The mileage sold was 633, the total price realized $2,315,000. the average price per mile $3,657 and the highest price per mile $17,500. The best average price per mile theretofore obtained was $2,859, and the highest price per mile ever paid before was $6,300. The avertj^o price per mile at the last sale exceeded the best previous average by ^798. When we remember, Sir, that these immense prices were paid merely as a bonus for a yearly license to cut the timber and that the purchasers, in addition thereto, will continu for several years to pay large sums by way of dues and ground rent, .he real magnitude of the transaction can be best appreciated. The Government dues per thousand feet, board measure, remained at 75c., and the ground rent at $2 per mile from 1869 to 1885, inclusive. In 1887 the dues were increased to $1 and the ground rent to $3. In 1891 the dues were increased to $1.25 and the ground rent remained at $3. The Commissioner is to be congratulated on the unprecedented success of his last sale. The results prove conclusively that the time selected was most opportune, and its signal success fully vindicates in every way the wise policy of his department. The demand for lumber at the time was unusually brisk, the export duty had been taken oft, the import duty was small, and large sums of money at low rates of interest were readily available for any promising investment. EXTINCTIOV OF THE FORESTS. It will be earnestly argued, doubtless, by some hon. gentleman oppo- site that the extinction of our pine forests is near at hand and a very gloomy picture of remotely possible consequences will be presented to us. Precisely similar statements have been made at intervals for many years past, and yet the dread predictions seem to be as far from fulfil- ment as ever. It is a somewhat singular thing that men who constantly, in season and out of season, boast of their optimism and wKo take a cheerful view as to most subjects, the finances of the Dominion and its rapidly increasing debt and expenditures included, should become alarmists when discussing the question of our finances or of our forest wealth. We are at once reminded that in 1866 a book written in Eng- 8 land by a Mr. Jevons created such a sensation as to almost startle the whole community. In his book, and he had, as usual, high scientific authority to support him, he prophesied that in a short time the whole available supply of coal in England would cease, that with it her manu- facturing supremacy would depart, that capital and labor would leave the country and that all the burden of the national debt would become charged against the land. The absurd exaggeration of this gloomy picture was soon afterwards universally admitted, even by the alarmists themselves. England's commercial supremacy never solely depended upon her che ip coal, and the day of its exhaustion is yet far distant. Equally gloomy views have been advanced these many years concerning the timber areas of the United States, and while it may be true that the Michigan forests are noticeably failing, it is equally true that so far as this generation is concerned, at any rate, the timber supply of Wis- consin and Minnesota, not to speak of that of various other parts of the United States, will prove inexhaustible. Some allowance must be made for the growth of the timber, which, while it is slow, is, as all experts testify, a very important factor in any reasonable estimate of forest productiveness. We are compelled to place timber areas under license from time to time as the settlement of this country demands, and also — and this is a very important consideration — in anticipation of railway construction. A single forest fire in a few days would prove more destructive than all our lumber camps combined through an entire season, [f pjrtions of our timber territory had not been from time to time placed under license, in all human probability large and very valuable areas of it would have been long since wholly destroyed by fire. The Grown Lands Department is very energetic and vigilant in its precautions and measures against fire, and the limit-holders and the lumbermen h iving a coturaon interest in order to guard their own property, render great assistance in securing the best means of protection. Even now t«^o rival railways are locat- ing their lines westward from the Ottawa through a portion of the territory placed under license last October. Manufacture of Logs. Some there are who, while they rejoice in the high prices realized at the sale, complain that the Commissioner should have made it a condition that the logs should be manufactured into lumber in this 9 Province, and not exported. In the discussion of this question, the following, amongst other considerations, are, I think, important. Even if the logs were exported the cost of taking them out and driving them to tiie mouth of thtj streams and rivers wc Id represent nearly, perhaps fully, 85 per cent, of the total cost of nie lumber if the logs were manufactured within the Province. So taat about one-half of the total cost of the lumber must in any event, with restriction as to manufacture or without it, be spent as wages for labor within the Province. Further, the fact that 551 miles out of the 633 miles sold at the last sale passed into the hands of Canadian manufacturers furnishes us with a strong guarantee that most of the timber on these berths in any event will be manafactured within the Province, and therefore renders restriction unnecessary. The great bulk of our lumber must find a market in other countries. Only the higher grades will stand the cost of ocean tran- sportation, and this trade is very limited. The surplus of the better grades, and all the coarser grades, the relative proportion of which is increasing every year, must, outside of mere local requirements, find a market in the United States. Restriction as to manufacture would probably lead to a re-imposition of the old import duty of 62 per thousand on lumber. This iuiport duty would tend to prevent our manufac- turerd from supplying the United States market with a large quantity of coarse lumber which now finds its way there at remunerative prices. In this way a serious injury to the trade would arise, which would out- weigh ten times over any good which couhl result from a restriction upon the manufacture of our logs. The lumber business can only pros- per when the entire product, the coarser as well as the better grades, can find a ready market. To limit the market is to shut down the mills, and thus injure the thousands who under favorable conditions find ready employment in them. Other considerations might be urgedf but the main consideration, I submit, Mr. Speaker, is this, that in the general interest, in the interest of the whole community, it was the plain duty and the first consideration of the Commissioner to secure as best he could keenest competition and consequently highest prices. Amount of Bonuses. * The total amount receivea aa bonuses from the six timber sales of the Mowr t Government during the past twenty years is $5,095,102. The same government during the same period of time has given grants in 10 aid of railways to the araouat of $5,433,284 ; grants for educational purposes, such as public, s( parate and high schools, amounting to $10,950,000 ; grants to defray the maintenance of our public institu- tions, aggregating 111,277,209, not to speak of other simiL.r large appropriations, each of them materially lightening the burden of the municipalities. To so great an extent have we been year by year doing what may be well considered as purely municipal work. More than one of the other Provinces have so regarded it in practice. The yearly revenue from our Crown Lands, woods and forests, always large, though fluctuating not a little from time to time, responding very accurately as it does to the condition of the lumber trade, has enabled us to add liberally year by year to our large grants to education, agriculture, asylums, hospitals and charities, etc., as well as to aid railway construc- tion, and thus afford a great measure of relief to the local municipalities of Province. It has been both prudent and necessary occasionally to draw on our timber resources, devoting the proceeds to maintain and increase the grants referred to, and at the 'same time avert the serious risks of forest destruction by fire incident to advancing settlement and railway construction. All our limits have been, without any exception, sold at public auction, and, as tlie prices we have realized testify, the competi- tion has been invariably keen. This, we all contend, is the only justifiable mode of disposing of such valuable assets. Wherever a different practice has prevailed, the public treasiiry has, as a natural consequence, greatly suffered. For example, in Quebec more than one- half of the limits sold since Confederation (960 out of a total of 1,723, excluding those sold in 1892), have been disposed of by private sale. The total mileage sold in Quel)ec has been six times as large as that sold in Ontario. The total amount received by way of bonus in Ontario has been nearly eight times as large as that received in Quebec. A similar contrast strikingly in favor of our management is presented, whether we consider methods or results in connection with sales of land and timber by the Dominion Government. The amount received up to the close of 1892 on account of the sale of October last was .$1,229,483, and the amount outstanding at the same date was .$1,08.'),516. Our receipt from Algoma ta-xes is, it will V>e noticed, somewhat larger than that of last year, and considerably larger than those of the three previous years. 11 From Law stamps we received $91,617) and this is our larp[est receipt from this source during a period of twenty years. In the office at Osgoode Hall alone stamps were sold last year to the amount of $3,000 more t.han the previous year. Liquor License Revenue. Our receipts from liquor licenses for the financial year have fallen somewhat below my estimate. We expected to receive $300,000 ; we did receive .^294,758. The license year 1889-1890 was the first year since 1882 in which all the counties were under license, the Scott Act having been previously repe iled in every district where it had been given a trial. Since 1889-1890 our receipts have regularly decreased. In 1890 we received .$312,007, in 1891 we received .$298,184, and in 1892 we received $294,758. The falling oil" is due, of course, to the decrease in the ni mber of licenses issued. In 1889-1890 the number of licenses of all kinds issued was 3,560 ; the following year it was 3,523, and the last license year, 3,424, a reduction of 99 in a single year. We will in all probability receive still less revenue this yea: , and if the shrinkage in revenue is a sure indication of sound temperance principles, none of us will deplore it. Our local option law has not as yet proved a large factor in diminishing the number of licenses. In 1892 by-laws were submitted in fourtxen municipalities, and carried in five of them. Up to the close of last year local option was voted upon in thirty-five municipalities, in twenty-two of which it carried. In fifteen municipalities, however, the Courts have quashed the by-laws, so that its field of operation is as yet very narrow. During the present license year it cuts off only seventeen licenses. There has been a marked reduction in the number of licenses in recent years. For ■example, while we had in the Province in 1882, 4,163 licenses, we had only 3,414 in 1892 — a reduction of 749 licenses in ten years. We compare very favorably with other places in this regard. In the city of Montreal, for instance there are 167 more liquor licenses than in Toronto, Hamilton, Ottawa, London, Kingston, and our six other cities 4ill combined. In our eleven cities there are 207 retail liquor shops* while in Montreal alone there are 470, or more than four times as many according to population. The Province of Quebec received from liijuor licenses for their fiscal yeir ending June 30 last, $583,135, and for the previous year, $536,882. In twj yeirs their receipts from this 12 source exceeded ours by $527,076. They obtained in a single year from Lquor licenses in the city of Montreal alone $5,000 more than we obtaiu'id from the whole Province. Educational Reckipts. The receipts of the Education Department amounted to nearly #48,- 000, which is 6,000 iti excess of the receipts of last year. These receipts are made up of the most part of fees paid by teachers present- ing themselves for examination, and fees paid by pupils at the Normal Model, and Kinderj:;arten Schools at Toronto and Ottawa. In these receipts is included also an item of '$1,313, representing subscriptions for the year, of our superannua'ed teachers. During the last six years these subscriptions have averaged $1,461 a year. For the preceding period of six years, namely from 1881 to 1886, inclusive, they averaged nearly ten times as much, or, to be exact, SI 4, "272 a year. The reasoni^ for this great reduction are brietly as follows: — Subscriptions to the fund first became compulsory in 1871, and from that year to 1880, inclusive, they averaged $12,428 a year Tho last year for compulsory payments was 1885, and the old subscribers paid up their arrears in 1886. On the other hand, our piyaients to superannuated teacher* have been steadily increasing. We paid in -1892 .$63,750, a larger sum than was ever paid in any previous year. It is vary probable that we have nearly, if not fully, reached high water mirk, and t'lat these payments will in a few years materially decrease. Wo hive paid to our worn-out teachers — vud of course I do not refer to it complain - ingly — since 1872 more than 6965,000. Public Institutions, We received as revenue from our public institutions $136,406, and this is the largest amount wo hav s ever rojoiv.jd from them, [t is twice as much as we received in 18S0, or any preceding year. Nearly $77,000 came from our five asylums, $56,000 from the Central Prison, and $3,000 from our two reformatories. En this item of receipts, the fluctuating factor is the Central Prison. It will be noticed that our estimate of a year ago as to these receipts was singularly accurate. 13 Casual Revenue. We received in 1892 as casual revenue $70,257, and under this head we group our receipts from a variety of sources. They do nob seem to admit of a more convenient classification. They arc constantly grow- ing, last year's receipts being $16,000 more than those of the previous year. Our estimate fell far shirt of our actual receipts. They have increased more than 100 per cent in ten years. Of two or throe of the items only need I speak at any length. We received in 1892 as fees and assessiu Mits through ouc Insurance Dipirtment, .1l^l6,774, being more than four times the amount ordinarily received. Our Insurance Corpc-i'.tions' Act oT 1892 accounts for the increase. Prior to the pass- ing of this Act only one class of insurance corporations contributed to our revenue, viz.. insuran:;e companies licensed and inspected by the Province. The contributions of this class of corapinies, consisting of fee.s and an annual asse-ssment bisei on the sums they had at risk, were not affected by the Act of last session. The Insurance Corpora- tions' Act of 1892 gave us three new classes of contributoriea .• — (1) Insurance coinpinies licensed and inspectel by the Dominion Government. (2) Friendly societies. (3) Agents of life and accident insurance companies. Our receipts under this Act of 1892, consisting of application fees, certificate fees and agents' fees, amounted to nearly .| 1 3,000. Succession Duties. The receipt of $758 as succession duties calls for more thun ordinary notice, 'i'his is the first fruit of our legislation of last session. It is a new and interesting iLou, and inasmuch as it will from year attain to greater and still greater proportions, I will be allowed to repeat some of the observations I made when the Act which provides for these duties was being discussed in the House. It will be remembered that the preamble of our Act recited that the Province expends very large sums annually for asylums for the insane and idiots, and for institutions for the blind and for deaf mutes, and towards the support of hospitals and charities, and declared it to be expedient to provide a fund for defraying part of the said expenditure by a succession duty on certain estates. Our contributions to asylums 14 and charities had been noticeably generous, and the demand upon the Treasury for these purposes was yearly increasing. The buildings which formerly sufficed to accommodate these alilicted classes became crowded, and it was absolutely necessary, therefore, to incur a very large capital expenditure In erecting a series of new buildings in different localities, and in otherwise providing the requisite increased accommodation. There had been no divergimce of opinion in this House as to the necessity or wisdom or justification of such expenditure. This wealthy Province, it .was felt, could net afford to turn a deaf ear to the cry of the distressed within its borders, or neglect in any way the afllicted in its midst. While we may regret that these expendi- tures have increased and are increasing, we cannot say that they ought to be diminished. We rather rejoice to know that we have been able to do so much to further a well-known, tried and proved means of benefiting mankind. At the same time we do not forget that we should always strive to mould our charitable work into as exact and intelligent and valuable a form as possible. No one in this House, no thoughtful, influential man outside of it, no newspaper in this Province, had either questioned these expenditures or called for their curtailment. As to this one subject, at any rate, pxrty liae3 had baan well-nigh csinpletely effaced. To such proportions had these grants grown tha,t to support the institutions referred to required a yearly expandituro of nearly ^900,000, a sum much in excess of our grants to civil government, legislation ard administration of justice all combined. We were actually expending 89 out of every .$11 of our Dominion subsidy for this one purpose. In fact during 1891 we spant for public institutions '■ maintenance, hospitals and charities and County Houses of Refuge, $988,000, or nearly $10 out of every $11 of our Dominion subsidy And we were doing this at a time when our revenue was in a sense stationary, circumscribed and inelastic, and the growth of the Province in a dozen different directions called here and there for increased expenditures. We hid always been careful to economize whenever and wherever possible. There had never been either sign of waste or indication of extravagance. The subsidy we receive fro n the Dominion Government has remained at the same figure since Confederation. The founders of Confederation in fixing the amount, considered our population at the time, our requirements in the matter of local expendi- tures as well as the revenues which the Dominion at that date would 15 receive. The same considerations, if we were to urge them, would entitle us to a largely increased sudsidy now. The population of Ontario has increased 718,230 since Confederation, and this involves a greatly increased and unavoidable local expenditure. During the same time the Dominion revenues have trebled and we get no share of the increase. Kevknue Problems. Ordinarily .'^peaking, the revenues of a country do not grow in proportion to its population. We had therefore this problem to solve. We were expected to make from time to time new grants and to increase existing grants on a circumscribed and stationary revenue. There was no middle course, and we felt, therefore, fully justified in resorting to succession duties as a new and fair source of revenue. The whole subject of succession duties had received but little, I may say no attention, in this Province. It was, however, well understood in EngUnd, and in some of the most important and advanced of the United States and elsewhere. The abstract fairness of such duties had never been questioned. What is called "collateral succession," or the succession to property by indirect or remote heirs, had always been regarded as a fair subject for taxation. Indeed, learned jurists, able writers and sound [)olitical economists, in their advocacy of it, had urged more and more during recent years that it should be taken advantage of to a much greater extent than heretofore, and the reasons they urged were convincing and satisfactory. And where the scale of exaction is extremely moderate, as is the case under our law, no one would pretend that we were removing or diminishing in any appreciable degree inducements either to acquire property or to amass it. No one has ever disputed that the State has strong claims to inter- vene in certain cases. Throucfh its varied machinery of government it preserves peace, enforces justice, and contributes in one hundred different ways to the production of wealth. And to the extent of these services it is a partner with every toiler in the community. The payment of these succession duties is a partial payment for these services. Our fellow-workers in the comm.nnity in which we live, the country under whose care a?id protection we have prospered, the institutions, religious or educational, in which we have been trained and which comman61,7l6 1888 736,062 1889 1,075,692 1890 1,117,637 1891 890,267 1892 1,786,218 Our law exempts all estates which do not exceed $10,000, and near relatives, such as father, mother, children, husband ,wife, etc., pay no duties except when the estates exceed .$100,000. All property given or bequ« athed for religio»s, charitable or educational purposes is also exempt. Hence it is plain that thousands of estates which pay duties in England, New York and Pennsylvania are altogether exempt from 2 (H.) 18 duties under our Act. Our measure is extremely moderate, only largo estates being allected by it, and the scale of duties it exacts being fair and reasonable. The State of Marylnnd also has an Act relating to collateral inheri- tances, very similar in terms to that of Pennsylvania. The scale of exaction is two and a half per cent., the same patties are exempt, and all estates over 8r)00 are liable. This being one of the ■iraaller States, with a population of only 1,0 1 2, 392, its receipts under this Act will be a matter of special interest. They were for the years named as follows : — 1888 .>?57,7(17 1889 50,392 1890 83,G5G 1891 G7,738 1892 114,009 Several Provinces of the Dominion have passed Acts relating to suc- cession duties in teruis similar to our own, and there are manifest indi- cations in other directions that legislation has by no means said its last word on this important subject. PRonABLR Income. A word as to what will be our probable receipts under the Act. It will be remembered that under section 12 the dutie.s imposed by the Act shall be due and p^iyable at the death of the deceased or within eighteen months thereafter. Our Act came into force July Ut, 1892, so that th(i year 18114: will, therefore, be the first year in which there will likely be steady, continuous receipts. We may receive this year as much as .^20,000. A comparison with New York and Pennsylvania, population being taken into account, will not assist us much in estimating our receipts for several reasons. In the first place they exact duties from very many estates which we exempt, and in the second place they have several very large cities, and to a much greater extent than here, huge business enterprises, powerful corporations and va Agriculture 167,282 14 HoHpitala and CharitieH, includinp: County IIouEes of Refugj' 1.51,574 67 Repairs and Maintonance 9, being 67,279 leas than we spent in 1891. Of this amount, some of the largest items are : $1.58,085 spent on criminal just' account ; $58,676 in the mainten- ance of the different Courts anu payment of officials at Osgoode Hall ; $25,000 given to Surrogate Judges as commutation for fees; $60,000 to the seven districts, Algoina, Thunder Bay, Rainy Kiver, Muskoka, NTipissing, llaliburton and Manitoulin ; $17,100 to the Deputy Clerks of the ('rown ; $10,700 to shorthand reporters : $8,882 to Crown Ooun- 25 sel prosecutions ; 85,275 to Local Registrars, and $4,899 to Sheriffs. A moment's consideration of these items reminds us that all these expendi- tures very directly tend to lessen the burden which would otherwise fall on the municipalities. For Educational Purposes. We spent last year for educational purposes $653,161. This Legis- lature, in the matter of educational grants, has always been extremely liberal. We may in this House differ as to the relative importance of this or that branch o*'our system, and some may contend that we should iucrease our grants in this or that direction, but no one ever complains that our total appropriation is too generous. We are happily agreed as to the main consideration ; our diflTernices concern only matters of detail. K a few of us may think, for example, that we attempt (and [ now speak of our public schools, which should be, of course, our chief concern) to do too much, that the programme of studies is too diffuse, that there is undue haste and hurry at the expense of thoroughness and utility. In a comparatively new country, where leisure and luxuries have as yet but little placo, our first and constant aim should be to secure tlioioughness in all the rudimentary studies, an J in this way and to this extent, at any rate, to reach every child in the State, Of our total educational grant, $4 out of every $5 was given to our public schools. We luve, as results show, fully appreciated the very promi- nent place they must ever fill in any sound system of education. Hon. members must have noticed that there has been, recently, considerable discussion across the lines concerning the Public School system there in \ ogue, its evils, its merits, its defects. Dr, J, M, Rice, whose opinion in auoh matters is entitled to great vv eight, was during last year deputed under the auspices of The Forum to visit and report upon the schools of the leading cities in the United States. He spent five months engaged constantly in this work, and visited the schools in 36 cities, observing critically and carefully the teaching and methods of more than 1,200 t(!acher3. His comments and criticisms have, as would be expected* excited considerable discussion, and must result in great good. His report is, all things considered, very disappointing to all those who had fondly cherished the delusion that their system had almost attained to absolute perfection. He complains, for example, that chaos is the chief 20 characteristic of their system, and by that he means that each ci ami county may have a diflferent aim, and that ihere is therefore no attempt at healthy uniformity. He states that the teachers themselves furnish the greatest problem, and he laments the fact that so many teachers in the schools he visited were untrained. The main remedy he suggests is the employment of professionally trained teachers, and none others, and he recomraftnds also additions to the supervisory or inspectoral stati". We can all agree with him in attaching as a consideration of the first importance great weight to the qualiHcations, literary and professional. ot our teachers, and we can congratulate ourselves that we have made an earnest and systematic attempt, at any rate, in the direction of securing; for our every school professionally trained teachers. For exaujple, 80 per cent, of all the teachers in the stite of Ne^v York, 36 per cent, of those in Massachusetts, and 79 per cent, of those in Pennsylvania (I speak of the year 1891), had not received any professional training. Through our Normal and County Model Schools we give professional training to every one of our teachers Our two Normal Schools at Toronto and Ottawa are each year adding largely to our army of profes- sionally trained teachers. During the la^t three years these two schools issued certificates to 1,203 teachers. Of these 1,203 teachers, ?73, or 72 per cent., were females. At *;ho rate of 400 a year the ranks of the profession are being filled up with this very valuable contingent. In 1891 we had 8,33G . ichers, and I am glad bo siy that 2,898 of them, or 35 per cent., had received professional normal school training. Of these 8,300 teachers, only 1 out of every 33 held a first-class certificate , while 3 out of every 8 hohl a second-class, and more than one-half of them a third-class certificate. Much remains to be done, [ am free to admit, in improving the quality of the training now given. I hop(; the Minister, who has accomplished so much in this and other directions, may find a way to lengthen the Model School term, to broaden its cur. riculum, and otherwise add to its usefulness. Let us not forget that our public school teachers receive their training in our High Schools, and that the influence of the High Schools in this way reaches every school gection in the Province. From a public school standpoint therefore we must maintain and increase in every way possible the efficiency of our High Schools. , 27 I may say in passing that the average salary paid to our teachers exceeds that paid in New York, Pennsylvania or Massachusetts, three of the most progressive and important States of the Union, A Hk;i[ Standahi). To build up our public schools, and thus to accomplish the greatest good for the greatest number, we must pay marked attention to the examination of our teachers, to the fretjuent supervision of their work through competent inspectors, as well as to the work of our county model schools. As a proof that we have kept these main considerations well in view, I will point to our increased expenditure in these three directions. For these objects we spent in 1892 $36,376 more than in 1882. Or, consider the expenditure in detail under these three heads : — In 1882 we spentfor inspection of public schools. $31,474 In 18i>2 54,893 In 1882 we spent for examination oi teachers. . . . 10,478 In 1892 20,746 In 1882 we spent for county model schools 10,3.50 In 1892 13,040 For education generally we spent in 1890 $626,142; in 1891, $645,- 115, and in 1892 $653,161. Our expenditure for public schools has increased by $50,000 during the last five years. Oahk Op The Dependent. For Public Institutions' Maiutenance we spent last year $818,435. Of all our ordinary expenditure for the year, nearly one dollar out of every four dollars went for this purpose. We have, sir, I think, just reason to be proud of our numerous public institutions, meeting, as they do, our every need ; of their excellent equipment, of their careful super- vision and efficient management. I have on a previous occasion pointed out that this large expenditure is growing from year to year, and that it must continue to increase from time to time, so long as the number of our insane continues to increase. In 1886 there were in our asylums 3,090 patients ; in 1887, 3,132 ; in 1888, 3.386 ; 1889, 3,468; in 1890, 3,632 ; in 1891, 3,888 ; in 1892 4,072 ; and this represents an increase of 31 i per cent, in seven years. 2S With our new buildings at Mimico, where we have eleven cottages, the comfortable homes of our chronic insane, and at Orillia, we have over- taken present needs. At Mimico 531 patients were cared for last year, and at Orillia 497. Wo will no longer hear of the detention of insane persons in our gaols, a matter which, until recently, his been the suit- ject of more or less complaint. We promptly provided last year accom modation for all patients who were fairly entitled to asylum treatment. Wo have had ample accommodation in reserve, as well for the GO or 70 patients who were out on probation, and who are always re-admitted without notice. Work has been begun on the new asylum at Hrockville which, with its main building and six cottages included, when com- pleted, will accommodate oSO patients. We havj therefore well over- taken the demands so forcibly made upon us during recent years. The per capita cost of maintenance at our asylums last year was $135.15. In 1801 it was $144.38. This is much lower than the per capita cost at similar institutions in the United States. FOREION BORN InSANE. We had, as I have said, in our asylums on 30th September last 4,073 patients. Those who deplore the fact that the number is so large, and that it is increasing, will be interested in learning that of this number, 1,G36, or 40 per cent, were foreign-born. According to our last census returns, only 20 per cent, of the population of the Province is foreign- born. While therefore, 80 per cent, of our total population was born in Canada, only 60 per cent, of the inmates of our asylums was born in Canada. The number of the insane in the Provinc 5 of (,)uebec, is also increasing year by year. In our asylums we care for one out of every 52G of our whole popula;.ion. In (Quebec the proportion is one out of every 47G. In Great Britain, also, the progressive increase of insanity is very noticeable, and is regarded as an alarming evil. The number of the insane in that country has more than doubled during the present generation. In Ireland there is one pauper insane person to every 280 of the population, the proportion in England being oao to every 335, and in Scotland one to 392. Liberal Grants. Our grants to our asylums greatly exceed the grants given by the <^nebec Government. While we spent for their maintenance in 1891, 29 S.-)18,G30, and in 1892 $551,201, (Quebec spent $268,631 in 1801, and $298,834 in 1892. In the last two years we spent in this direction S'>3-)366 more than the Quebec government. The number of inmates in our deaf and dumb and blind asylums, on the other hand, is, I am f'lad to say, not increasing. The number for last year was 386, and in 1891 it was 393. The same remark may be made of our penal institu- tions, the Central Prison and the two reformatories. In fact, while the number in these was 737 in 1891, it was only 636 in 1892. If we review the last six or seven years, the result is that both as to our deaf Knd dumb and blind iisylums and our penal institutions the number of inmates is either stationary or decreasing. We voted for Agriculture $174,595, and of this we spent $167,282, Wt! spent nearly $20,000 more for this vastly important service than we • liil in 1891, and $41,000 more than wo did in 1890. ^.arly $91,000 w;is distributed amongst the district and other societies, and $53,000 was spent in connection with the b'arm and College at Guelph. The printing of bulletins and reports in larger numbers than heretofore, and the general work, so much appreciated, of the Bureau of Industries, cost us nearly $13,000. For the travelling dairy we spent $6,300, and from all directions we hear highly complimentary reports of the excel- lent work it has accomplished. Our revenue for the year from the College was $6,961, and from the Farm $10,164, and these amounts considerably exceeded the expectations of the Minister. We spent for Farmers' Institutes $8,191, nearly $2,000 more than our vote. At the same time our total expenditure for Agriculture was, as I have stated, within tlio sum voted by the House. It will be noticed that our ordinary expenditures are classified under tifteen leading heads, such as GivirGovernment, Legislation, etc. As to no less than thirteen of these we have kept within the estimate, and spent less than the House authorized us to sj)end. The House voted for those different services $3,599,907, and of that sum $138,785 remained unused at the end of the year. A Keview. Our estimated receipts for the year were $3,266,572. Our actual leceipts were $4,457,478. We therefore on the one hand received vl, 190,906 more than we expected, and on the other spent $138,785 less 80 than we voted. Further, our total ordinary and special expenditures for 1892 were less than those of 1891 by ^94,502. When we take into account our abnormally large capital expenditures for public buildings, and our other exceptional expenditures, this stdtenient will, I know, be received with great satisfaction. In the last five years we have spent on public buildings alone .*>2,069,237. During the preceding period of five years we spent $983,772. We spent more than twice as much in this way during the last five years as we did during the preceding period. Nor has anyone said, nor will anyone now say, that a dollar of this vast expenditure was useless or uncalled for. On these new build- ings alone we spent last year .^323,202, or more than .$1,000 a day for each working day of the year. Up to the end of 1892 wo have spent upon them .'?l, 107, 600. As to their cost, their excellence of design, their structural conveniences, their solidity of finish, their adaptability to our needs generally, we freely invite, nay, we clml- lenge, inspection, criticism and comparison. (Applause.) They are an ornament to this city, a credit to the Province and a lasting monument to the ability and integrity of the Oommissioner of Pub- lic Works. (Renewed applause.) To the Commissioner himself, and to this, the most important of the several large public buildings erected during his long and honorable term of office, I may well apply the words spoken of another on a similar occasion, and say that the whole of the money placed in his hands has been adminis- tered with a single eye to the promotion of the objects for which it was given. It has paid no toll on the way, undergone no diminu- tion, but has been wholly applied to public purposes, nor has there been any sign of carelessness in its administration. Larcr Public Works. Those who wish fairly to review our finances will keep in mind the fact that we have spent within the last few years on three large buildings just completed over $2,000,000. I refer to these buildings we now occupy and to the Mimico and Orillia asylum buildings. No one with any pretence to honesty can fairly discuss oar finances wichout special allusion to these large capital expendi- tures, which every one in this House now approves of, and which were not undertaken one day too soon. No part of Her Majesty's Empire, no^ State in the Union, cpn, all things considered, boast of 31 ^lublic buildings surpaaain*,' oura in point of number, convenience, <'Xoellcnce of finish or equipment. To attempt to review our finan- ces and to ketp out of sight our vast outlay of money in railway aid, in public works, on public buildings and their upkeep, is mis- leading and di^thonest. Mention will be made of our railway obligations. Overlooking for ' le moment the fact that they are future and not present obliga- tions, and also that thoy are rai)idly diminifhing in amount, and that we have paid of! by far tlie greatest part of them, let me remind the House that we have in these three buildings alone to which I have just alluded assets more than sutlicient to counter- balance all our obligations of every kind, present and future, rail- way and otherwise, and these three buildings form but a small frac- tion of our assets. Other Lakoe Exf'enditires, I have thus far been speaking of ordinary expenditures. Outside of these we have large exceptional expenditures incurred for special pur- poses. For example, there is $00,000 given last year to the IJniversityi We gave $100,000 in 1891, and this $60,000 is in full of the amount we voted in c inse(iuence of its disastrous loss by tire. We invested $13,593 in loans to municipalities for drainage purposes, and we paid $ir>8,189 to meet our railway obligations. Of this last sum we paid $142,618 to retire maturing railway ce-'titicites and $15,571 as a direct cash i)ayment to the Port Arthur, Duluth and Western railway, this amount representing the subsidy we voted for iis last five miles. Instead of issuing certificates and postponing payment we made a cash payment in full of the sum we voted. We paid for railway certificates in 1891 $252,179. The difference between this sum and tlie amount paid in 1892, being nearly $100,000, is the measure of our improved position. Our railway load is that much lighter, and at the end of three years more will be again decreased. The payments to retire railway certificates for the next ten years will aver- age $141,605 ))er year less than those of the last ten years. The pay- ments for annuities will average $34,940 a year more for ' the same period. Taking both together, railway aid certificates and annuities, our burden for the next ten years will be $100,058 a year lighter than for the i)ast ten years. .32 There are several other exceptional expenditures, such as $10,000 for the rehcf of the sufferers through the Sb. John's Hre, $14,140 for the Columbia Exposition and $6, 119 for the Imperial Institute Exhibit^ these items appearing under the head of Miscellaneous Expenditure. ASSKTS OF THE PrOVINOB. 1. DiRKCT Investmknts : — Dominion G per cent, bonds 3 200,000 00 Drainage, 5 per cent, debentures, invested 3l9t December, 1892 8230,755 1 5 Tile, 5 per cent, debenture* invested SUt December, 1892 98,203 96 Drainage work— Muiiicipiil amounts 167,321 87 496,280 48 $696,280 4» 2,— Capital hkld and Dehts Dik kv tiik pOMI.N'ION TO O.VTAIUO, HBAUfSO IStKlt- EST : — U. C. Grammar School Fund (2 Vic., • Cap. 10) 312,769 4 U. C. Building Fund (18 Sect., Act 1851) l,47i,.T.ll U Land Improvement Fund (.see Award). .. 124,6iH.') 18 Ontario's Share of Library do ... I0."),54l 00 Balance of unpaid Subsidy and other credits.... 1,. 590,5 19 87 3,605,906 OO Common School Fund : — Collections by Dominion 1,520,950 24 Collections by Ontario, after deducting Land Improvement Fund, and 6 per cent, for coll»ction.s to 3 1st December, 1889 936,729 10 2,457,679 34 Ontario's share, according to population, 1891 1,441,882 90 5,047,788 90 Le8.s Dominion bonds issued in 1891 in part payment of above 500,000 00 4,547,788 90 3.— Bank Balances :— Special Accounts 550,000 00 Current Accounts 63.787 89 613,787 89 5,857,857 27 33 LIABILITIES OB' THE PROVINCE AT PRESENT PAYABLE. 1.~Balanck Dok to Mdnicipalitiem tc Sub- plus DiSTHIBUTlON 11,291 30 2. —Land Isiphovrmknt Fund:— Balance due to Municipalitiea under 4fi Vic, Cip. 3 and 49 Vic, Cap. 6 |3,25G 67 Balance due to Municipalities under 51 Vic, Cap. 9 4,643 31 7,799 88 3.— QuEDRc's Shark ok Collkctions by On- TAKio ON Aicor.v OK Common School L\Nl)-i IN 1890 (;ti 63 1,728,597 11 134,100 85 1,014,184 51 1 a > 3 O 10 00 43,011 33 12,870 33 20,810 91 23,667 20 26,776 99 77,355 83 28,548 80 24,178 85 19,457 23 29,526 35 20,293 25 26.(i42 32 2!t,592 91 32,752 50 30,578 77 29,578 83 33,426 45 39,556 48 42,572 83 44,689 95 46,819 02 53,310 44 52,015 99 55,861 80 70,257 03 s o CO a 3 O4 c. 8,591 90 8,780 65 19,457 90 20,676 07 25,295 66 31,664 51 30,700 99 ?7.832 30 1'4,210 75 39,875 07 07.971 26 66.089 42 63,982 54 98,782 01 79,646 00 93,846 43 110,211 68 99,112 62 89,220 09 84,004 34 99,320 21 131,199 60 105,6(i3 43 130,234 83 136,406 44 913,962 39 1,7«2,775 66 40 Statement of Receipts by Public Buildings. Refunds re Public Works. Sale of Lands re New Parlia- ment Buildings Fund. Sale of Lands re Toronto Asylum. Years. HH a ■Z 1867 $ c. $ c. S c. J c. $ c. 1868 .... 1869 1870 1871 :::::::::::;!':::::.:::' ;;:;:::::: 1872 :.:::: .:;.: :.. 1873 3,713 14 1,810 20 1874 1875 1,233 04 20.487 50 11,925 71 5,138 40 625 03 29,338 20 1,140 19 707 95 34 88 645 00 202 15 (!,155 48 200 00 4,000 09 1,089 50 2,913 50 110 03 4,083 13 ^76 137 84 117 16 521 91 187? 1878 9,000 00 6,900 00 1,500 01 1879 1880 18 00 1881 , 1882 1,500 00 9,798 02 753 36 5,000 08 21,008 11 1883 1884 1885 1886 16,716 67 122,211 57 28,861 71 315 74 1887 ;.... 1888 1889 i,oiG 36 80 10 15,359 06 400 00 30.471 81 1890 315 74 82! 976 87 1891 315 74 6.472 87 1892 9 9({l\ 90 Totals 73, 11^ 10 101, .500 98 1,194 91 174,210 04 235, .566 08 the Treasurer. — Continued. 41 1 9 i .9 '1 Q 5 a « .2 a a < a % c. % c. $ c. % c I C. 182,899 63 68,178 56 . 2,250,207 74 191,463 28 2,625,179 29 158,469 70 2,500,695 70 38,508 10 2,333,179 62 3.060,747 97 60,179 16 28,951 26 831,909 33 1,125 60 2,888 31 10,444 58 27.406 05 29,625 69 30,780 13 37,681 66 35,609 11 41,997 80 41,907 a5 45,748 00 43,611 55 37,100 54 44,502 97 38,250 76 29,185 51 39,019 83 41,169 41 42,518 25 45,437 09 2,961,615 31 3,446,347 93 652,505 49 113,444 44 i6,2ii'7i 570 88 11, 88:^ 40 15,289 70 19,734 97 9,029 27 6,547 55 24,975 86 26,044 19 18,079 29 18,523 17 4,447 79 3,156,605 81 2,589,222 83 2,502,566 04 10,288 82 1,652 36 2,285,178 07 2,287,951 39 51,735 35 2.584.169 76 2,788,746 78 2,880,150 40 31 66 2,439,941 12 4,476 20 2,647 96 250,643 67 271,399 60 238,842 57 242,626 92 2,S20,555 45 3,005,920 71 3,148,660 01 25,000 66 4,000 00 3,527,577 95 3.603.262 14 850 00 17,486 76 17,726 97 14,299 80 12,910 45 3,538,405 08 3,423,154 99 269,666 66 160,006 21 4,138,589 09 4,662,921 57 2,234,291 67 233,761 76 666,000 69 1,432,519 06 74,744,652 68 42 Statement of Expenditure by the Treasurer of the Province Years. 1867, 18G8 1869 1870 1871 1872 1873 1874. 1875, 1876 1877, 1878 187!) 1880 1881, 1882, 1883, 1884, 1885, 1886. 1887. 1888. 1889. 1890. 1891. 1892. Totals. i V s i • a o •1 O ^ $ c. $ c. 18,219 47 14,!)38 95; 90,959 (12 85,949 18 81,897 03 82,941 22 104,909 35 37,487 87 114,613 99 94,177 28 142,218 85 99,559 42 i 15(),(J46 82 120,400 68, 159,180 4i) 176,289 79 155,526 16 66,263 43 155,365 59 106,940 56 169,996 43 122,321 21 108,721 64 126,463 03 154,276 84 114,072 98 173,732 67 111,585 44 174,. S03 12 178,954 85 190,739 55 165,016 04 202,898 00 133,366 83 179,825 23 141,440 28 184,254 70 125,762 04 183,049 56 115,612 221 189,289 57 123,002 46 200,685 25 127,030 77 211,761 68 119,938 ()9 219,563 77 121,475 97 221,126 28 123,601 03 235,760 61 132,597 76 4,220,022 27 2,967,189 98 a . V (u *i '■S a .3 «8 9 S U-i s O a •& o a -ij *» ct -w h< e 00 o a l-H a cS U V £ 8 3 g TJ TS 3 <« 1", W Ph 4,812 18 171,995 81 172,656 33 180,004 02 182.621 71 191,647 66 204,604 84 208,:^73 :«>; 219,462 911 286,591 40 277,302 47, 295.H69 52 274,013 22 265,070 31 251.119 10 262,731 46 275,244 94 .S:il,026 69 354,923 35 346,611 16 324,495 09 373,898 HO 3(i6,252 24 391,006 00 398,968 79 391,689 80 321,582 20 276,146 70 315,887 92 .3!)1..30<5 40 421,703 53 462,963 22 487,444 80 503,311 77 524,493 51 550,984 :»(» .556,05() 84 527,097 24 505,104 86 502,824 31 511,26,S 48 5i:<,347 r,5 531,651 00 533,564 4(; 568,112 VA 570,760 42 .579,443 80 598,238 3:' 626,142 93 645,115 2< 653,161 46 c. 7,002,523 16 12,647,713 54 152.9.36 1<> 146,776 73 157,925 80 171,423 17 214,967 89 234,040 76 286,088 12 362, 7 IC 51 368,046 02 427,044 74 482,46(> 7(J 469,190 NO .505, .598 41 .551,663 61 608,;i87 17 64S,!)95 <)3 600,216 16 6 13, .570 89 601t,228 6(> 6.50,744 «)2 721,602 69 728,909 61 769,905 68 820,516 68 818,435 77 12, 121, .393 06 43 of Oatario from July Ist, 1867, to December Slst, 1892. B _2 •3 & s s 17,5!)5 00 32.087 06 21 149,535 42 167,282 14 980,548 17 2,850,872 31 s a a> o c. 39,000 44,000 42,510 40,260 42,100 43,020 43,020 52,346 65.495 64,151 70,673 73,720 72,832 78,0!)2 78,095 80,(i00 94,218 96,421 103,416 106,230 113,()86 120,402 126,037 / 134,992 t »32,750 151,574 00 00 00, 00 00 00 CO 16 07 48 19 44 63 75 79 53 u a «s e tic a ^■■^ '^5 apQ S'Ph a 2 pq 3 u O o X 9h 2,009,648 52 70,149 91 62,601 54 57,650 91 63.250 15 69,229 54 64,732 60 63,600 83 59,667 39 61,133 92 125,846 29 238,8(55 50 282,908 52 296,076 98 206,071 83 472,859 50 291,658 14 125,059 05 265,743 47 280,020 66 384,919 18 140,190 90 141,361 12 144,552 28 129,226 17 129,859 08 235,517 24 155,720 29 227,893 19 234,782 69 291,423 56 518,407 39 453,188 51 412,243 77 393,969 14 21,187 39 124,825 77 134,543 47 60,(593 12 81,530 21 117,880 14 25,515 32 ;W,205 35 30,666 56 2(5,313 26 26,867 27 26,375 31 24,369 94 20,140 25 41,0(52 43 27,717 40 38,(590 80 51,7(53 07 40,990 23 42,870 71 23,071 66 34,715 38 35,12(5 67 21,824 85 572,016 79, 6,678,264 45 1,111,946 56 •Houses of Refuse. u Statement of Expenditure Years. 1867. 1888. 18f)9. 1870. 1871. 1872. 1873. 1874. 1875. 1876. 1877. 1878. 1879. 1880. 1881. 1882. 1883. 1884. 1885. 1886. 1887. 1888. 1889. 1890. 1891. 1892. Total at) O Pi a _2 'S eS N a o O $ c. 2,608 77 36,901 15 35,589 94 50,000 00 55,409 04 75,799 19 146,950 00 90,762 43 103,511 89 85,931 43 77,300 00 85,612 48 114, .564 13 96,839 99 97,289 80 110,650 00 123,497 471 185,772 551 121,435 32 145,213 80 122,974 78 112,273 56 103,666 63 12.5,233 26 98,312 31 103,655 39 2,506,755 31 § a o u 'cl o : I O 9,674 42 30,190 14 46,341 69 68,1(53 07 46,306 94 95,750 68 110,491 66 7.^,968 02 67,249 89 70,769 60 78,469 56 70,509 14 67,776 17 59,046 47 67,592 98 83,547 16 67,131 26 103,006 53 96,573 08 91,092 98 94,538 80 96,734 47 101,775 68 125,172 23 171,666 47 131,863 80 2,130,402 89 a 2,416 13,229 183,341 92,631 186,241 128,864 168,848 163,5<;8 107,669 57.392 103,428 61,591 53,421 34,558 42,207 41,348 40,960 46,006 31,023 24,214 24,729 27,903 18,024 26,168 30,563 21,912 c. o eg O 6 s a 03 1,732,265 84 c. 2,339 65 17,666 37 27,759 27 31,394 99 781 97 79,942 25 o « a e( 31,045 20 27,261 78 21.n<;3 08 37,813 42 2(;,029 61 16,859 54 17,338 20 86,418 38 74,270 39 81,937 75 78,901 33 124,539 93 91,293 19 43,820 24 66,806 61 103,717 15 84.754 05 97,980 53 86,326 92 148,802 97 80,838 65 69,013 63 151,983 39 87,916 07 117,815 98 1,846,047 99 45 by the Treasurer. — Continued. 1 3 < < 1 Trainage Debentures — Muni- cipal and Tile, i 1 a bi Q i "3 g s .5 Widows' Pensions. $ c. $ c. $ c. § c. $ c. .S 0. 372,7.SG 00 42(>,(il2 00 5,3,049 22 51,238 5(5 81,7.3(5 .30 24,800 95 40,243 25 34,40() 45 8(;,(502 ,39 51,279 30 41,92(5 48 .37,519 47 31,204 83 71,998 04 40,223 78 27,92(5 56 30,1()(- 39 68,781 92 2(5,(527 88 85,(554 56 (52,887 83 43,593 (54 , , , , , , 113.812 !)0 417,.S34 00 55.660 03 5.3,443 78 11,425 96 590 40 372,.S0G (!;■) 343,013 74 232,52!) 05 479.0(>4 02 182,032 48 4,150 07 112 00 1,342 19 2,272 50 205,528 37 251,445 82 2,347 14 258,001 (i2 253.783 41 (i,700 o6" 20,400 00 3,3,550 00 45,050 00 52,200 00 52,200 00 52,200 00 60,200 00 70,200 00 " i,G66'66' 3,645 88 3,284 84 250,808 01 26 90 8,110 44 164 678 29 1.59,203 23 143,167 35 142,102 42 208,348 43 323,212 17 247 i»82 14 2»7,»82 14 247,i)82 14 247 i»82 14 11,041 15 1,764 07 24S,(iSl 74 252,170 74 158 180 58 5,813,(5(57 (59 392,60 > 00 994,959 80 122,720 17 1,156,734 99 22,083 08 'i6 Statement of Expenditure by the Treasurer.— Con^mwef/. 1 • Municipal Loan Fund Dis- tribution. Common School Fund - - on account Quebec's share. Land Improv<».ment Fund — Held by the Dominion — Kaid with interest to the Municipalities. University of Toronto. ■B 1 e2 1867 1 $ C.I $ c. i $ c. $ 0. 5(i,669 97 1868 1,179.269 17 1869 1,445,751 73 1870 1,578,976 65 1871 1,816 784 11 1872 2,217i555 07 1873 2,940,803 45 1874... 1,361,101 59 986,243 48 452,151 28 .SI 7. 711 04 3,870,704 ^4 1875... 3,()04.524 42 1876 3,139,605 66 1877 1 3.119.117 73 1878 1 108.171 15 2,902,388 37 1879 65,765 76 22,061 41 8,182 22 57,458 73 9,071 70 150 00 154 48 377 51 177 12 25,666 6o 15,000 00 25,000 00 25,000 00 25,000 00 2,941,714 27 1880 2,518,186 80 1881 2,679,802 28 2.918 826 95 1882 111,158 79 9,579 58 338 26 1883 2,887,037 73 3,207,889 67 «,040,139 07 3,181,449 69 3,454,372 43 3,545,234 85 3,653,356 37 3,896.324 38 4,158,459 .55 4,068,257 39 1884 1885 35,666 66 100,000 00 1886 1887 93,062 84 704 53 1888 . 188'^ 1890 1891 1892 47,111 87 2,049 74 100,000 00 60,000 00 Totals 3,388,777 47 250,000 00 264,005 61 160,000 00 73,923,101 90 Total Receipts, 1867-1892, as per Statement §74,744,652 68 Amount added to cost price of stationery supplied to the Queen's Printer, see Auditor's K 'pnrt, Public Accounts. 1889, Fol. V 23,642 07 $74,768,294 75 Notes 47 Total extjenditure, 1807-1892, jvh per Statement 97;<,!t2r>,101 00 CabIi in bankd, Slat December, 1892, current account H3,787 89 Gash in bankH, SIhI December, 1892, Hpecial de{M)8itH 550,000 00 Dominion bonds on hand, 31 st Decem- ber, 1892 200,000 00 Stationery on hand, 3l8t December, 1892, see Auditor'H Report, • Pul)lic Accounts, 1892, fol, 20. 31,404 90 $74,708,294 75 Education Otfice, Salaries and Expenses transferred from Education to Civil Government 1879 School of Science, Salaries and ExpeuHes transferred from Public Institutions Maintenance to Educat'on 1884 Mechanics' Institutes, etc. , transferred from Agriculture to Education 1880 Expenses of Election transferred from Legislation to Mis- cellaneous 1875 Agricultural College and Farm transferred from Public Insti- tutions Maintenance to Agriculture. 1884 Repairs, etc., Public Buildings underDepnrtniental Expenses 1807-83 Consolidation of Statutes under Miscellaneous 1874-85 Drainage Works transferred from Miscellaneous to Public Works 1809 Commissioner of Agriculture appointed 1888 Bureau of Industries' officials transferred from Agriculture to Civil Government regular staff Department Agri- culture 1889 Mining Bureau under Crown Land.:! Exi)enditure 1891 do transferred to Civil Government 1892 Widows' Pensions transferred to Refunds— Municipalities Fund 1890 \ . 48 Statement shewing amounts payable annually for Certificates, issued by the Treasurer of the Province of Ontario, for ** Aid to Rail- ways" and "Annuities." Year. 1893 1894 1895 189G 1897 1898 i899 1900 1901 1902 1903 1904 1905 1906 1907 1908 1909 1910 1911, 1912. Railway { Aid Annuities. Certificates. Forward . . 145, 41() 44 145,41(5 44 145,410 44 140,408 24 119,85G 38 91,343 38 7f.,910 99 70,837 98 39,032 .57 22,874 97 14,407 29 13,992 00' 13,992 00 13,992 00 13,992 00 13,992 00 13,992 00 1:5,992 00 13,992 00 13,992 00 c. 74,200 00 74,200 00 71,200 00 74,200 00 74,200 00 74,200 00 74,200 00 74,200 00 74,200 00 74.200 00 74,200 00 74,200 00 74,200 00 74,200 00 74,200 00 74,200 00 74,200 00 74,200 00 74,200 00 74,200 00 Year. 1,137,849 12 1,484,000 00 Foncnrd 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 1930 1931 1932 Railway Aid CertificatcH. 9 c. 1,137,849 12 13,992 00 13,992 00 13.1t92 00 13,992 00 13,992 00 13,992 00 13,9!>2 00 13,992 00 13,992 00 13,992 00 13,992 00 13,!>92 00 13,992 00 13,992 00 13,992 00 13,992 00 13,992 00 13,292 40 9,794 40 2,798 40 Totals.. 1,401,.598 32 AnnuiticB. * c. 1,484,000 00 74,200 OO 74,200 00 74,200 00 74,200 00 74,200 00 74,200 00 74,200 00 74,200 OO 74,200 OO 74,200 OO 74,200 00 67,500 00 .53,800 00 40,6.50 00 28,2.50 00 22,000 00 22,000 00 22,000 00 15,000 00 4,000 00 2,575,400 00 JV^o^f— Present value of Railway Certificates— (interest 2i per cent half- yearly) $998,78i 47 Present value of annuities— (interest 2^, per cent, half-yearly) - 1,337,323 93 Provincial Auditor'.s Office, Toronto, February 16th, 1893. C. H. SPROULE, Provincial Auditor.