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The Govkunor-General transmits for the information of the House of Assembly, in compHance with his Answer of the I8th instant, such of the Reports of the Commis- sioners appointed to enquire nto the Public Departments as it has been possible, up to the present time, to transcribe. Toronto, 20th January, 1840. The'^ceof Sliur- ifr, Public «;aol.-, nnd Clerk of the Cniwn and I'leas "Receiver General's Offlco. T)ffire of the Sur- veyor General of ^ands. Office of tlic Sur- veyor General of JVoods St, Forests. Officeoftlie Agent for the Sale of Clergy Reserves. T)fficc of the Sec- retary of the Cler- cy Corporation. TJfflce of the Chief Agent for Etnigra- tioa. -=()^'^-<^C=- THE OFFICE OF SHERIFF, PUBLIC GAOLS, AND CLERK OF THE CROWN AND PLEAS. The Committee appointed to in(iuire into the office of Sheriff, and of the Clerk o( the Crown and Pleas, begs leave to report as fol- lows : — The followirig are the instructions commu- nicated by the Executive Government for the guidance of this Committee : " The Committee will enquire into the man- loBtrucuons given ner in which the duties of these important of- I'rnmen't"io*thi!°''' fices have been performed. conmiiitee. ** They will consider whether any alteration siierirs security. is required in the amount and description of Moneys remaining in hands ofSherifis maybe deposited in Ciiartered Banks ir moneys collected In behalf of Crown are promptly paid M Receiver Gen'l. As to mode and expense of convey- ing rriseners. As to Stat" of Pub- lic GaolE. As to changes ne- cessary in office of Clerk of Growa and Pleas. As to extent of emoluments and seed of oeaistanee. IXtpovt on l&MUie BtpHttmcntSr the security furnished by the Sheriffs under the existing law, for the due performance of their duties. '* They will further consider whether the moneys of suitors coming into the hands of Sheriffs, or their officers, when not promptly paid over to the parties to whom they belong, might not advantageously be placed in deposit in one of the chartered banks, instead of being left in the Sheriffs' possession. "They will ascertain if moneys collected by the Sheriffs on behalf of the crown are re- gularly and promptly transmitted by them to the Receiver General, and if not, they will suggest such arrangements as will best insure punctuality and exactitude. "They will inquire into the mode and ex- pense of conveying prisoners from one place to another, and will suggest any measures of improvement that may seem to them expe- dient. "In connexion with the duties of the Sher- iffs, the Committee will report generally upon the state of the public Gaols, and the system of discipline pursued in them. " As regards the office of Clerk of the Crown and Pleas, the Committee will inquire into the nature and extent of the duties ap- pertaining to it, and will report any changes of arrangement which they may think advi- sable. "They will consider also the extent and nature of the emoluments — the assistance ne- cessary for the efficient performance of the duties of the office — and the advisability of substituting fixed salaries for fees as the mode of remuneration." Sbjieriff, 7 plaints of abuses proceed, and retnedial mea- sures are most loudly called for. In enforcing the collection and payments of controui or 1 • ■• • I .1 . Sheriff! siiacrptlblt moneys under judicra! process, the present or improvemeDi. system of controling and coercing the Sheriff is thought suceptible of improvement, and if placed on a more effective footing, it is con- ceived would greatly conduce to the interests of suitors, and eventually of Sheriffs them- selves. As in England, a strong and summary pow- er of interference exists in the superior Courts here, whenever in the execution of process the conduct of the Sheriff is made the subject of formal complaint. The peculiar circumstances of the country, the state of society, the inattention of those to whom process is directed when a necessity exists for coercing the Sheriff, together with other causes combine to render the remedies at present established for the prevention and correction of abuses, as inefficacious in prac- tice as they are apparently formidable. When judicial process is placed in the hands of a Sheriff against the estate of a Debtor, the object of a Plaintiff must be pre- sumed to be, to obtain, with all the expedition which legal forms permit, the amount which has been awarded to him by the judgment of the Court; and it is doubtless the duty of the Sheriff to whom such process is directed, to proceed with due diligence to collect the same, and to hand over to the party inter- 8 aarjjort on DitliUc JDciiiirtmciUd. SCO Appendix: ostcd tlic uinount to which lie is (Mititlo<1. It Letters of . i /» i i **•' J M camefSn' '*^ "^''ch IcarccJ, liowcv'M* — iitiy, it is beyond "B. Dougoii. jj doubt, that instances occur where griev- ous and injurious delays take phice in con- sequence of an indulj-ence beyond the legal period granted by the Sheritl'to the Debtor, sometimes as it is alleged on the understand- ing, that all extra costs and damages which that officer may sustain, shall be defrayed by the individual accommodated by the delay. Under the present system the Court can enforce a return by a peremptory order, but on that return being made its truth or false- hood can only be determined by the verdict of a Jury, after the costs and formalities of a regular trial. A mode will be hereafter pointed out, which, in addition to existing provisions, the Committee is induced to think may be adopted v/ithout being exposed to the charge of undue severity, with a view to ob- viate existing inconveniences. Considering the Sheriff as the receiver of large sums of money, the property of the Crown and of individual Suitors, the Legis- lature some vears since enacted that he should be required to possess certain property to ren- der him eligible for that office, and to give certain securities that he would duly perform his duty. The Statute 3rd William 4th Chapter 9, directs the amount and nature of the qualification and security required. By the 8th section it is provided that no person shall be appointed to fill the office of Qualifications required. te '%i i&!)(ri(f, (Snols, (^Tlcrft of (^rouiii. 9 Slieritr ill this Province, who shall not be sik-.h^ must possessed 01 ''eal estate willuii the i^arne ol the iiiitumuuiitot value of seven liundred and lilty poands above ail incumbrances, and vviio shall not file an adidavit of that fact in the oliice of the Pro- vincial Secretary before he receives iiis com- mission. The Committee is of o|)inion that the ex- iiii!i..rM.i!.Mr ^ . , i|iiMliiiciiii(iii tension 01 Commercial transactions and the "^^'p'i'"' general circumstances of the country, would now warrant the establishing of a higher scale of qualifications than the present, aiid would therefore recommend its being raised in the followinir manner : Il('l'(lllllllOIIe Appotuiix: 1,1'ttcrs of \V. \V. IJiiUUvin, i;. S. Titlaiiy, J. II. Caiiietuii. Easy to propose amonfliiif^Tits, yot due re<;aril fliould III! Iiiid 10 right of all parties. intcndonco of the ShcritVin the various impor- tant duties which lie has to perlbrm, and to prevent an ahuse of the powers with which his office invests him in the execution of pro- cess, it would be expedient that he should be rendered ineligible to represent in the House of Assembly, any County or Town within his own District during his continuance in office. The Committee is aware that many cogent arguments may be urged in favor of cuch an exclusion, but forbears oHering any recom- mendation on the subject, leaving it to the wisdom of Parliament to adopt such course as may seem meet on this head. In attempting to suggest improvements in the system which for many years, both here and in the parent state, has guided the super- intendence of the Courts of Law over the ex- ecution of their various processes, by the Sheriffs to whom they arc respectively direct- ed, the Committee is fully sensible of the ex- ceeding difficulty of the task. It is easy to propose amendments calculated to coerce and bind down the Sheriff within limits much narrower than are at present prescribed, and to offer greater facilities to suitors in proceeding against that functionary : yet it is absolutely necessary that a due regard should be had to the rights and claims of all parties to be afiected by the measure. While the suitors on the one hand call loudly for legislative and judicial interference to correct abuses, which with apparent justice inability. f S{)tttff, ennolu, Otletft of Croinn. ] 3 tliey assert to exist, on the other hand, the many difficulties in the way of a rigid and unsparing enforcement of legal process on the part of the Sheriff, under the peculiar circumstances of the country in reference to its pecuniary resources, seem to require that the Committee should pause before it decides on recommending changes which the most mature deliberation and the most rigid ne- cessity should alone induce it to advocate. It has been already stated that, in the Most failures execution of those writs by which moneys ?naupntion"or are directed to be levied within prescribed periods, the most important failures are ob- served where the officer entrusted with the execution of the process is wanting in atten- tion, principle, or ability. Many instances occur in which obstacles, difficult to be surmounted, stand in the way of immediate and implicit obedience to the mandate of the Court. The property of the debtor may be so situated, among the new settlements of a thinly-peopled country, as to render it diffi- cult and sometimes almost impossible to con- vert it into money for the satisfaction of the creditor. At other times, conflicting cljiims, growing out of assignments or sales, some- times bona fide, but too often fraudulent, embarrass the Sheriff*, and involve him in great perplexity and responsibility. But, in legislating for the well-being and advantage of the community, it is impossible .1 Difficulties attend- ing Sheriffs in due execution of Iheir duties hard to remedy. 14 Summary power of quashing false Returns. Ivcport on ^Juftlic SBrpnfttmmts. SO to frame onactmcnls as to prevent the occurrence of cases of individual hardship and occasional inconvenience; and, on this principle, the Committee, after much reflec- tion, feels hound to recommend the adoption of additional m(;asures calculated to ensure the peremptory enforcement of legal process by the ministerial oflicers entrusted with its execution. It is almost universallv admitted that the means now at the disposal of the court, for compelling speedy and correct returns of the processes it may award, have, in many in- stances, failed to answer the ends for which they wore designed, to the great delay, ex- pense, and disappointment of parties seeking the legal enforcement of their just demands. The Committee, therefore, under these cir- cumstances, and with these impressions, feels called upon to suggest the following remedial measures : It proposes that on the return of any writ of execution into Court, the party con- sidering himself aggrieved or delayed by such return, shall be at liberty to apply, on affidavit, to the Court, stating his objection to such return, and to move to set it aside as false, whereupon a rule nisi may be issued, calling on the Sheritf to show cause; and if, after the usual time allowed, no adequate cause be shown, then the Court from whence the process issued should have the power to set aside such return as false, and make such order on the Shcriti*, respecting tlie costs and payment of the original sum or otherwise, as may in its discretion seem just. In the event of contradictory statements being advanced on oath, or in doubtful or in- tricate cases, the Committee would advise that the Court should have the power to direct an issue to ascertain the truth or falsehood of the points in dispute, or to cause a special case to be entered of record. The Committee is of opinion that by thus arming the legal tribunals with additional powers, many of the evils now complained of by suitors may be obviated. It would only be in cases where the false- hood of a return was made to appear palpable by unrebutted testimony, that t!iis discretion- ary interference would take place. No bona fide return ought or would ever be subjected to this summary proceeding, nor any Sheriff be condennied as guilty of a violation of his duty without being fully and openly heard in his defence. The Committee would further recommend, summary proc«e.i- tliat for the purpose of avoiding the forniaii- aluiscculuies!" ties and expense of an action at law, and to render more efficacious the security put in for the Shuriif, that the Court should be enabled on hearing an application to that effect, clearly substantiated by aflidavit, to order a rule to issue calling on the Sheriff and his securities, to shew cause why a judgment should not bo entered and an execution Return of Nulla bona to i\ (n against ShcritI'. I.: V I ](j Ke))oi*t Off public Departmettts. issue thereon against them for the amount of any money proved to be due and unaccounted for by tlie principal, and on hearing the par- ties by affidavit to order execution to issue on the judgment accompanied by a direction that the personal estate of the Sheriff shall be exhausted before recourse be had to the real or personal property of the sureties. And further, that on a return of nulla bona to any writ against the Sheriff's effecfs, duly certified by the proper ministerial officer to whom its execution was entrusted, and notifi- ed by the Court into which such return was made to the Executive Government, such Sheriff should be immediately removed from office unless he could show that such return was false or made by consent of parties. And further, that in any action or proceed- ing mstituted against the securities of any Sheriff, such Sheriff being ahve and in the Province, should be a party to the same and be primarily answerable. Deceuseofsheni). Thc Committec would further recommend that on the decease of any Sheriff during his tenure of office, the Deputy be required and empowered by law to complete the execution of all writs which shall have come to the hands of his principal, and to execute, seal and deliver, in his own name as Deputy, all deeds and assignments requiring to be executed, and which the deceased Sheriff, if living, would have been called upon to execute, and to act to all intents and purposes as Sherifi* until a Sheriff must be a party to suit. new appointment be made, and a writ of dis- charge be regularly served upon such Deputy, according to the form prescribed in England on a change of Sheriffs. From the information received by the Com- mittee in the course of its investigation, it is induced to recornmena the propriety of intro- ducing into any new enactment on the subject of the office of Sheriff, a clause requiring all Deputies, Bailiffs, or other Sheriffs' officers, previous to taking upon themselves any min- isterial duties, to take certain oaths, to be pre- scribed by Statute, to the general effect, that they shall not under any pretence, directly or indirectly, purchase any thing exposed at Sheriff's sale, or take in any shape or form any extra fees, costs, or charges from any De- fendant or Defendants beyond the legal char- ges at present allowed, or postpone sales without good and sufficient reason and due notice being given. And further, that every Sheriff, Deputy or Bailiff, shall, at each and every sale, dehver to the Defendant or Defen- dants a schedule of the debt, interest, costs and fees charged by him. And to enforce the due observance of these provisions, the Court should have the power of interfering sum- marily and imposing fines and sentencing to imprisonment, when, in its judgment, the con- duct of the party complained against may de- serve such punishment. The Committee having thus suggested seve- ral alterations in the existing laws relating to the office of Sheriff, which it considers desi- c 17 Oaths In be taken by Deputies and Bailifla. Bee Appendix: Letters of Mr. J.G. Spragge, " B. Dnugall, " J. Wilson, " J. H. Cameron. Recommendatfoni in favour of SherifTs. 18 Taking BaU. jlElrport tn public 3icpartmeitt0« rable to guard the interests or suitors, and wluch it is disposed to think may a^so prove beneficial to Sheriffs, (inasmuch as those officers will be thereby in a great measure deprived of the power of exercising a discre- tion, the too frequent indulgence ol which, in the execution of process, has been principally instrumental in producing difficulties, embar- rassments, and expence to these officers,) now deems it necessary to offer some suggestions of measures which shall protect them in the fair and proper discharge of their duties. The Jaws which enable persons arrested to give bail on mesne process, or for the limits, seem to the Committee to require some amendment and relaxation in favor of Sheriffs. That officer in accepting bail is at present obliged to rely very much upon the represen- tation^ of parties of their own responsibility, and it often occurs that from a doubt of the sufficiency of such bail, the Plaintiff refuses to take an assignment of the bond, preferring to look to the Sheriff in case of an escape from the limits or failure to enter special bail. It may sometimes happen too that Bail, who are in good circumstances when accepted by the Sheriff, may become insolvent, and there are no means by which u Sheriff can compel a person on the limits to renew his securities, or by which he can be relieved from his res- ponsibility in case of an escape. The Committee, without interfering with the discretion of the Sheriff in the acceptance of ^gerfft, annols, einln of n )9u!)Hc Mtpavtrntnts, District Magls- t'atef cnardiana of local I'unds. Unil Divitiion, Public Gaols. able expense attends the periodical transport of the very few felons sent from each District. The Sheriff or his Deputy, with one or more assistants, attend the prisoners on their pas- sage, and the charges of '^ach individual by the ordinary means of conveyance by land and water, forming in almost every case a most serious aggregate of expense, are presented by the Sheriff for audit to the Magistrates of the District, and defrayed by an order from them on the Distric Treasury. Heavy as those charges certainly appear, the Committee finds a great difficulty in sug- gesting any means of controlling excess. The District Magistrates, pp guardians of the local funds, are doubtless the proper per- sons to examine, detect, and refuse any extra- vagance, and mus the presumed, in the absence of testimony to the contrary, to execute their duty impartially and with sufficient exactness. The Committee would however venture to recommend, that the Magistrates of each District should be directed to prepare a tariff* of fees to be allowed to the Sheriff for the conveyance of prisoners generally, and on all occasions, when accounts are submitted for audit, to allow such reasonable charges as strict economy and justice would seem to warrant. By the sixth head of its instructions, the Committee is directed '* t( report generally on the state of Public Gaols, and the svsteiii of discipline pursued in them." the illy Sfjetitf, CSiiols, ®lcrft of €voU)it. 25 In pursuing its investigations on this im- portant subject, the Committee lias been necessitated to ground its rej)ort on the infor- mation collected, by administering interroga- tories to, and requiring returns from, the various public functionaries entrusted with the controul and regulation of the Gaols, and from the personal knowledge of its constituent members, acquired on their periodical cir- cuits, on which occasions the condition of those institutions is generally made th' sub- ject of a Report from the Grand Inquest of the District. The Committee is deeply sensible of the cams should i.c . . . , . -, , . placf'd iituli'r well- imperative necessity that exists oi placing re«uiaiod disdp those receptacles for crime and misfortune under a well-regulated and wholesome dis- cipline, and subject to the constant superin- tendence of some active and eflicient inquisi- torial power. A full and satisfactory exi)osition of the present state of the Public Gaols, and an abstract of our Prison Discipline can only be obtained by the operation of an active and zealous system of local inquiry, conducted with ability and regularity, and armed with sufficient power to prosecute its investigation with impartiality and effect. After a brief commentary on the present state of U\o Gaols, so far as may be warranted by the information before the Committee, it is proposed to give the outlines of a plan calculated to elfect the desired object of D \ If l-f 26 'i^e^iort on T&vMit IBepavtiunUis; calling in'o existence an efficient system of superintendence over those most important Public InstitutiokiS. As the members of the Committee have frequently, though not uniformly, visited the several Gaols of the Province when on circuit, the following may be taken as an epitome of their general knowledge of their accommo- dations and conditions : Gaoiatsaniiwich. Thc Gaol at Saudwich, in the Western See Ap|>endix: -rx- . . i . \ c-^t rr> Letter of Sheriff. District, IS rcportcd by the Sherm as too small and insecure, \^\xi it has always been considered to be well managed by its old and respectable keeper, and has been found clean and in apparently good order on personal inspection. Gaol at London. Tlic GroI at Loudou is Small, incommo- dious, and, as the Committee believes, unsafe, and so inadequate that the complaints of per- sons therein confined, of the loathsome cells in which they are incarcerated, need create no surprise in those acquainted with its actual condition. A new Gaol is however about being erected. The Gaol at Simcoe is new, and sufficient for the wants of that District. The Gaol at Hamilton, in the Gore Dis- trict, is iruch too small for the accommoda- tion of the numbers therein confined, so much as to preclude any attempt at classification. Its management has been generally repre- sented as tolerable. Simcoe. Hamilton. S^l^ctiff, CKaoIs, Citltrft ot (SirotuiY. 27 The Gaol at Niagara is offensive and Niagara. insufficient ; tiie site may be considered as ineligible, making drainage difficult if not impossible. It is remote from the Town. The Committee is of opinion that a new Gaol, on a well-designed plan and favourable situ- ation, is highly desirable. A new Gaol is being erected in the Home Toronto. District ; the present one is quite insufficient for the proper accommodation of its numer- ous prisoners. There is reason to believe, however, that under the present keeper it is well nranaged, and' the comfort of the pri- soners as carefully attended to as circum- stances will permit. The Gaol of the Newcastle District is new, Newcastle, sufficiently commodious, and well managed. The Gaol at Picton is reported as suffi- picton. cient for the wants of the District of Prince L^uer^TSr'ff. Edward. The Gaol at Kingston is reported as suffi- Kingston. ciently large to accommodate the average ** '*'*" '*" number of prisoners confined ; clean, well ventilated, and healthy ; but of such defective construction as to preclude proper classifica- tion. The Gaol at Brock vi lie has been always Brockviue. well managed, but its accommodations are much too limited, and the erection of a new one is much to be desired. The Gaol at L'Orignal is small ; sufficient Lorignai. for the present accommodation of prisoners, ^*'' ^'•p*"'"*- Cornwall. Sec Appendix. Perth. See Appendix. 28 IVriiort on IDuftUc Hciwrtmntts, though represented by the Sheriff as being insecure. The Gaol at Cornwall is reported by the Sheriff as sufficient for the accommodation of prisoners. The Gaol at Perth is reported to be sufficient for the proper accommodation of prisoners. The erection of Gaols is at present regu- lated by the Provincial Act, 1st Vict. eh. 5. By that enactment it is provided that the plan of every future Gaol erected in the Province shall be approved of by a Board of Commissioners created by that Act ; the Commissioners are empowered to frame rules and regulations for tiic management of such Gaols, to be transmitted by them to the Lieutenant Governor, and by him laid before each branch of the Legislature; they are also required to report annually to both Houses of Parliament. The provisions of this Act, so far, do not seem to have been regularly complied with. The absence of any provision in the Act for the appointment or payment of a Secretary or Clerk to the Commissioners may assist to account for the apparent omissioii. Appointment of '^ ^^ bc dcsirablc to render the Board of rSnm.de.ft'"" Commissiouers appointed by this Act efficient, the Committee would take this opportunity of representing the necessity of such an appointment as an indispensable preliminary to the utjefulness of the enactment. sioners. P I It is proper, however, to explain that the Commissioners under this Act have frequently met to consider and approve of plans submit- ted for proposed Gaols in the new Districts, and that several are now being erected under the approbation of this Board, as at Wood- stock, in the intended District of Brock; at Goderich, in the District of Huron, and at Barrie, in the District of Simcoe j and a plan is at present before its consideration for a Gaol at By town, in the contemplated District of Dalhousie. Under the provisions of the 1st Vict. ch. 5, no building could be used as a Gaol without the approbation of the Board of Commis- sioners to whom allusion has just been made. The Committee is not aware of any Gaol now used as such that has been built under the provisions of that Act. Many of the old Gaols in the Province Many of the ou rr« • . • 1 i • J ^i_ Gaoto insuffictent. are msumcient m accommodation and other requisites; some are sufficient, and some could doubtless, by judicious alterations, be made adequate to the wants of the Districts. The Committee, therefore, in addition to the amendment it has already proposed to the 1st Vict. ch. C), would venture to recom- mend the following course to be pursued, for the purpose of supplying the present palpable deficiency of an active and vigilant Prison Superintendence. It recommends that the Executive Govern- ment should be authorised by the Legislature i' '1 •■,1' Ml •I 36 Sfteport on |)ut)ltc IDrptrrtments. coromiMionera for to appoint R Commissioncr, or Commissioners, local inveeiigation n i i • ^ • ^ • of Gaols recom- to prosGcutc ci systcm oi local mvestigation mended. ComtniSBioners to report to Ezecii- Uve Governinent. of every Gaol in this Province now in use; and for that purpose to examine on the spot the keeper of such Gaol, or his assistants, or any person or persons from whom information relevant to the subject of his inquiries might be obtained ; and from such a process of ex- amination, and from personal inspection, to draw up a correct report of the plan, sizr, situation and construction of the Gaol build- ings — the cells used for the confinement of criminals — the accommodation for debtors — the system of internal discipline pursued — the hours observed — the allowance of food, bed- ding, and other necessaries — the salaries of the Gaol keepers and assistants — and gen- erally every thing relating to the moral and physical condition of the inmates. It should then be the duty of such Commis- sioner to transmit such report to the Executive Government respecting each separate Gaol — and therein suggest any improvement of which the existing systcm could be found suscepti- ble. To render his means of investigation com- plete, the act should inflict a penalty on any one obstructing the Commissioner in his la- bors, or refusing to attend him to give evi- dence, and to give summary jurisdiction to one or more Justices of the Peace to hear the complaint and proceed to conviction of the party offending. I s K^aeiki The act should also prescribe the manner in which the expenses and remuneration of such Commissioner should be provided for. The Report of the Commissioner on each Gaol should then be transmitted by the Ex- ecutive Government to the Commissioners appointed under 1st Vict. chap. 5, who should forthwith return their written opinion on the propriety and practicability of the alterations suggested. The Executive Government should then have the power to direct the Magistrates of the District in general Quarter Sessions as- sembled, wherein the proposed alterations are required, to proceed to the carrying into effect the same, and they should be empow- ered and required, if necessary, to impose a rate not exceeding a certain fixed amount on the District, to defray the expense of the me- ditated improvements. Such an amendment to the existing law, if resolved on, might be submitted without delay to the consideration of the present session of legislature, and no time be lost in attempting its enactment. 31 ) if I 11 33 lUjport OK ^imu mtvnvtmtnta. THIRD DIVISION. ?!i CLERK OF THE CROWN AND PLEAS. With respect to the last head of its instruc- tions, relating to the office of the Clerk of the Crown and Pleas, a majority of the Commit- tee is not prepared to recommend any change in that department which would substitute fixed salaries for fees. By the following rules ordered by the Court of Queen's Bench in last Michaelmas Term, it is conceived that a salutary change can be effected in that department, and that an ad- herence to the method of obtaining annual returns from the Clerk of the Crown, will en- able the Court periodically to make any advi- sable alteration in the amount or nature of that officer's emoluments : Rules of Michael- mas Term, 1839. 1. " It Is ordered by the Coiirtthatthe Clerk of the Ciown do, on the first day of Easter Term, annually lay before the Court a return of all fees received by him in iiis office, with an account of the respective services for which they are received ; and also an account of the Receipts of fees by his respective Deputies ; and also an account of the Disbursements of his office for clerks, stationary, printing, &c., and a return of salaries or allowance to Deputies and Clerks. 2. " It is ordered by the Court, that the Clerks of Assize and Marshals do, on the first day of Easter Term, annually return an account of all fees received by them respectively, with an account of the services for which they are received. 3. " It is ordered by the Court, that from and after this present Term, so mucli ot the rule of Court as regulates the fees of the Clerk of the Crown, and Clerks of Assize ai)ert«E» eStiols, }iartmcms. Crown fundisub Tlic Ci'own funds arc subject to the orders Treas^ury, Colonial of tliG Treasurv, Coloii'ial Department, and Department, ami ^ • • ^^ -i ii Govr in Council. LiGulcnant Governor in Council, all payments being made under warra s of the Lieutenant Governor; ex.^epting the Lieutenant Gover- nor's allowance in lieu of fees, the percentage to the agent in Lower Canada, and agency for the receipt and payment of the Canada Com- pany fu!\d, which payraents arc respectively made under His Mr.''~-ty's warrant of 29th September, 1HI2, tlio 1st Wm. 4th, chap 15, and the Treasury estimate and letter dated 3 1 St August, 1827. The general cl jck established at present in the office, is, the balance sheet of all the differsnt public funds compared periodically v/ith the Day or Cash Books. The returns of sub-accountants to the In- spector General, enable that officer to check the payments made under the head of Pro- vincial Revenue, but no returns arc made of land fees, fines, ferry rents, Militia fees, and various other sources o« Revenue. PaymentH made require a check. It appears necessary, for the more eTectual checking all such payments, that Returns of the amounts levied, or which ought to be paid to the Receiver General, should be transmit- ted to the Inspector General, by an authority other than the one making the payment ; thus, for instance, payments to be made by the Sherift' may be checked by a reti:»*n from the Cicrk of the Peace. The Balance in the hands of the Receiver General on the thirty-first of October, was £41,496 4A, of which sum £4299 6 1, was lodged in the Bank of Upper Canada, at the credit of the Honourable John Henry Dunn, subject to the drafts of the first clerk then ir. charge of the office, and £3l7 19 11 J re- mained in the oflice chest. The Receiver General claims a deduction of about £10,560 from the balance of £36,828 14 4, on account of a payment, said by that officer to have been made to Messrs. Glynn, Halifax, Mills & Co., of London, about one year since; but which does not appear on the Books of the office, nor has any acknowledgment of its receipt been yet officially made by those gentlemen. The remainder of the balance, viz., £26,268 remained in the hands of the Receiver Gen- eral's agents in Montreal, as stated by that officer, who has declined to produce evidence SarsLSs'wS* thereof by exhibiting the account current of mnXIiacvtt.' his agents, alleging that his transactions with those gentlemen are entirely of a personal character. The Committee are of opinion that the present system . 1 I'liL II /"aL requires amend- present system under which the whole 01 the mem. public moneys are permitted to stand at the credit Ci the Receiver General, as a private individual, without having in his office any book or account which would shew where the balance due to the public, or any part thereof, was deposited, requires prompt amendment. 40 Kcjjoi't oil public !D(4)artmrnts. As regards tlie mode of nianagiiig the business, and keeping the accounts in future in the Receiver General's office, the Coin- njittce fully concur in the suggestions con- tained in the report of Mr. T. C. Patrick, which accompanies the minutes of evidence taken by the Committee. The several conclusions to which the Com- mittee have been led, after a full consideration of the subject upon which they have delibe- rated, may briefly be thus set forth : All public moneys Jst. That all public moncys should be, as Receiver General, far as practicable, paid directly to the Re- ceiver General. 2nd. That a system of Book-keeping, on the principle of Double Entry, as suggested in the report of JVIr. T. C. Patrick, should be introduced into the office of the Ueceiver General. 3rd. That so much of the 1st VVm. 4, chap. 15, as authorises the payment of a per cent- age on moneys received in Lower Canada on account of this Province, should be repealed. 4th. That a secure place of deposit should be selected by the Executive Government, wherein the Ueceiver Geneial should be re- quired to deposit, at least once in every week, the moneys received by him. 5th. That sub-accountants making pay- ments to the Ueceiver General should be required to state on what account such pay- ments are made, in order that they may at once be credited (o the proj)er fund. dub- accountants sbonid state on what accuuni ppy mentB are made. !'!• Xleceiber (StnttaVa !• a place of deposit, the officers of wd the Bt - F lall be instructed not to cash any draft or the^*k drawn by the Receiver Gene- ral, in his public capacity, unless the same shall quote the letter and number of the warrant covering the payment. 12th. That a half-yearly payment of interest imere-ton Dei-en , i T-v 1 , • 1 • I • 1 • i-i • '"f' s be j.aid half on ?4ri Debentures issued within this Province ycany. be lukidQ on ihe 30th June and 31st December. r '•^ ( if :: 'i 42 IXtpovt 0n ^nbii( IbtpattmtntB* As regards the mode of issue of Debentures and the general management of Public Debt within the Province, the Committee have no recommendations to offer, — that branch of business appearing to be conveniently and satisfactorily performed. The Committee are of opinion that the Debentures unsold Dcbenturcs yct unsold in London ought not in London should , , ,. in ,• i ^i t x be disposed of only to DC disDosed 01, cxccptrnff under the direct ou cuuuitions. * ' r o sanction of the Executive Government, and that if a Bank be selected as a place of de- posit for the public moneys, such Bank should be required > burnish funds in London for the payment o* , interest due in Provincial Debentures at a fixed rate of exchange, as compared with the price obtained by the Commissary General. T heCommittee, having ascertained from the Report of the Inspector General of Public Accounts, that not more than £15,000 of securities, other than the personal Bonds of the Receiver General, are now held by him on behalf of the Province, and that £5000 of that sum is of a doubtful validity, beg to Receiver Geiiorar* call tho attcution of thc Exccutivc Govern- ■ecurlty. . ment to this pomt. The Committee are of opinion, that the 15,000/ sufficient, sum of £ 15,000, together with his personal as liabilities are ij* m. • ,. a. c '^^i diniiniBhed. bonds, IS a suincient amount ot security to be given by the Receiver General within the Province, the more especially, because, if the suggestion of the Committee be carried out, "*• lEleceiber (StnttuVa ©flttce. , the liabilities of the Receiver General will be greatly diminished, and the responsibility of the office equally reduced. The Committee cannot close their Report, on the Receiver General's Office, without calling the attention of the Executive Gov- ernment to their Reports to the Lieutenant Governor, and to the Governor General, dated the I4th, 19th, 25th, and 29th No- vember. All which is respectfully submitted, (Signed) W. ALLAN, Chairman. 43 Investigation Commission, Committee, No. 2, 9th December, 1839. !■' f^ ' OFFICE OF THE SURVEYOR GENERAL OF LANDS. ;■':.' The Committee have obtained such com- plete and full information touching the JJiaillS''"''''"' business of this office, from the answers appended hereto, that they prefer referring to the evidence of those gentlemen rather than, by giving a summary of their answers to the questions prepared by the Committee, prevent their careful perusal. The Committee, however, deem it proper to call the particular attention of the Govern- ment to the third, fourth, seventeenth, nine- teenth, twenty-fifth, twenty-sixth, and thirtieth answers of iMr. Spragge, from which they sub- mit the following extracts : — "Locations were until within the last few months exclu- Extracts of sively the duty of Mr. Spragge — many of them are now made orc^'niniiitee"v*"' by Mr. Radenhurst, whose interference with that branch of su'rveywCenerari duty has had for its object the bestowing, on favoured individ- ^®*^®" uals, lands directed by Order in Council to be disposed of at public sale by the Commissioner of Crown Lands. " I cannot regard the organization of the department as by any means satisfactory. With a thorough knowledge of the books and documents as they are at present, time is un- necessarily consumed in obtaining information on points connected with the claims of individual enquirers, and which* ■■ ' -t' M 4r> Kcport on Dutlic XDcpnttmcnts. nuiincsB oftrti aMiiinod as correct without being so. Rigid supervision required. Lands described vrithout autliority, f.'-|. when procured, is far from aflbrding on all occasions the information desired, and uncertain in the results they might be expected to exhibit. " The statements of persons applying have, to save irovble, oftentimes when business pressed been assumed as correct when a careful examination would have yielded a different result; copious indexes of a permanent nature are requisite, and a compilation of other books of record from the books and plans now in use, should, it appears to me, be formed without further delay. — I also find it necessary to remark on the necessity which exists for the mtroduction of system in the management of the office. Mr. Acting Surveyor General Chewett, and afterwards Mr. Macaulay, used their endea- vours to apportion the duties and establish an improved sjrs- tem ; but on both occasions, impediments were thrown in the way of the intentions of these gentlemen being carried into effect. " Furthermore, nothing is more imperatively called for,than a continual and rigid supervipion upon the transactions of the Department, to prevent a continuance of practices discredi- table to the Department and prejudicial to the interests of all but a few. Probity and impartiality are among the necessary qualifications of a public servant." Query 17. Are the same conditions exact- ed from the claimants under the Heir and Devisee Commission, in respect to the terms of the Grant, as the original Nominee or Gran- tee would have been required to comply with ? " Answer. Without any authority permitting such a pro- ceeding, lands allowed under the commission have of late, with scarcely an exception to the contrary, been allowed to go into description without the original requirements being exacted. " Many years since, names were entered on the plans with- out the location being entered in the warrant book, or en- dorsed on the authority. This mode of proceeding, of course, had the effect of excluding many persons wishing to locate '* I Sbutbe|)ov CSetftral of Ustnlrs. 47 from lands which they ought to have had,if they desired them; as there was no method of ascertaining whether a person was or was not entered for the lands he was entitled to, the same name frequently remained on the plans when the party had taken up his complement of land elsewhere. — 1 have been told that official persons had memoranda of these double entries, and took off the names as they were prepared to put others on. "These double locations are continually going out under the commission. Some months since I completed a return of all lands located prior to 1833, which had not been des- cribed for patent,and found many names entered on the plans without any authority to cover them. Parties pretending to claim them under the original nominees of the lots before the Commissioners or the Council, have, nevertheless, succeed- ed in obtaining patents by means of the incorrect reports of the office. "The brief period which has elpsed since the passage of the boundary line act, is scarcely sufficient to justify an opinion upon its practical effects, especially as the Surveyor General's Office has not been furnished with copies of the awards of the Commissioners appointed under the act ; dis- satisfaction has in so.ne instances been expressed by indi- viduals affected by their decision, but this is unavoidable. WhDn the bill was under discussion in Parliament, it appear- ed to me that a clause should have been introduced requir- ing the Commissioners to obtain from the office of the Sur- veyor General such information relative to original surveys, as would have enabled them to adjudge in all matters in dis- pute conformably thereto. The number of applications for such information up to the present time has not exceeded five or six. " It appears to me that an uniform mode of proceeding on the part of the Commissioners is particularly desirable, but few of the gentlemen appointed can be conversant with prac- tical surveying, or acquainted with the manner in which the original surveys were conducted, and they would doubtless have derived material aid from the circumstance, had the act authorised the Surveyor General to issue general instructions to each Board of Commissioners, guiding them in regard to disputed survey:: v.illiin their respective spheres of duty. Duiibic entries. Namrs entered without authority to cover them. Boundary Line ConnnisBioners Act. InBtructioiis should issue to Coiuuiii- Eioners. r .f 48 Keport on |)ublic ZDrpdrtmcnto. Crown Lands' Office not much Inipruved since maiiased by Mr. Robinson. Further consolida- tion. " The business of the two Departments of Surveyor Gen- eral and Commissioner of Crown Lands, has remained as perfectly distiiu't as they were p^cviou^;ly to their heing plac- ed under one head in charge of both — it amounts to but a nominal union and consequently has in no material way affected the business of the Surveyor General's Office. Hav- ing had the best opportunities, almost from its first establish- ment, of daily observing the manner in which the business of the Crown Lands' Office was conducted, it is impossible to speak in terms of commendation of its mai. gement under Mr. Robinson ; since which time many circumstances have intervened to prevent any very considerable improvements being effected, and I could never perceive the possibility that beneficial results could arise from the project of incor- porating the Surveyor General's Office with a Department so constituted; and with reference to the Department to which I am attached, I can say, that the constant supervision of the Surveyor General is at all times needful, and that the duties of the office have been adequately performed and tb.e affairs of individu;ilb faith<'"lly attended to, under those gentlemen only who have been enabled to devote their whole attention to the office. The manner in which the business is at present managed is the most irresponsible that can be conceived; and I cannot believe that the Crown Lands' Office can less require the immediate control of its chief than the Surveyor General's Office, and I am perfectly convinced that the pub- lic service will derive material benefit if the Departments be again separated. " Were the further consolidation nf the offices to be deter- mined on, the only way in which it could be accomplished that I am aware of, would be to place the sales under the Surveyor General's Office, which the plans and the Dooms- day Schedules and other books, with trifling additions, would enable it to undertake, and purchase money might be paid into the hands of a Special Receiver, or into the hands of the Receiver General direct. I believe the attempt, however, to continue the two offices under one Head of Department, will eventually prove to be the worst species of economy which could be attempted. The preceding queries having been framed with the view of eliciting information relative li I'll i6uri)ri>ot (Scucral of UnnHs. 49 PiiMlHlliy, iRvnrlt- iHiii, hikI corriip- liaii exiiting in the Department. to the practical working of the Surveyor General's Depart- ment, as at present constituted, I should not be justified in withholding any particulars which may throw light on the subject. The experience of the last eleven years, and minute examination and inquiry into the former organization and management of the Department, convince me of the existence o( a system of partiality, favoritism and corruption, begun at an early day and continued with but few interruptions up to the present time. The wholesome regulations introduced by Government to promote the settlement of the Colony, founded on principles of general utility, have been defeated by the encouragement aftbrded by the Surveyor General's Department to monopoly and speculation, and the assistance rendered to those who desired to evade such restrictions as interfered with their projects for personal aggrandisement, at the expense of the resident proprietors of land. Personal residence and cultivation, it was declared by the Royal Instructions of 1783 and 1787, and Orders in Council of February 1789, were the only conditions upon which grants of land were to be permitted, and forfeiture of the grant was announced as the penalty of a non-compliance with these prescribed conditions. "The terms and conditions of settlement were of geneial import, and from which it cannot be shewn that it was ever intended that U. E. Loyalists or their children should be relieved. To carry into effect the measures of Government in relation to the settlement of the public lands, was the '' ity of every individual who accepted an appointment in the Land Department: but self interest has been with too scif interest a many a stumbling block in the way of duty. to duty. "The only means of information possessed by the Lieu- tenant Governor and Council, relative to the statement of individuals, is the report from the Surveyor General's Office ; and it was, therefore, essentially necessary that these reports should be prepared by persons in no way interested in the issue of the applications. "Instead of this being the case, from an early day to the present moment, they have been reported on by the paid agents of the parties whose hopes of future employment would cause them to feel a strong interest in the success of r H! 50 Ktpoti OK IJublir Drparliuciil.'^. lliijiintifi^hloitlale' in('iil.s iiiiiiln by UipuiUiiciit OliciiialconilitiniiB shiiiild be complied witb belbn! des- (liption iijttueri. Senior CIrrk has located liiiiiils without special authority. m the busincf^s they had lakcii in haiul; iiiul I say it with a knovvletl^e oCthc lactH, that in mmieroiis instances a colour- ing had been given uiid hlateineiit.s made which ihu circum- stances of the case wouhl not justify. "The senior Clerk continues to conduct a very consider- able business in carrying through claims before the Heir and Devisee Commission, examining into the state of the lands claimed, and framing the certificates which should contain the facts of the case, is his i)articiilar duty. In every instance the certificate should stale the authority under whicii the location was originally made, and the conditions to whicli it was liable. Inateail of this being done, the report is made merely to certity that the name of tlu; parly under whom the lot is claimed is entered in the plan, and that no description has issued. — This is not the way in whidi such important business should be done ; the authority ought to be examined, and it should be ascertained whether the party may or may not have received all the land he was entitled to, and before any description be allowed to issue, it should be satisfac- torily proved that the original conditions iiave been complied with. "It is my duty further to state, many lots sili:?ted in old Townships, which, under Orders in Council of 15th Octo- ber 1S33, and 19th November. 1835, were subject to be dis- posed of at sale by the Commissioner of Crown Lands, have been located by the senior Clerk to individuals without any special authority permitting the same. These are of course a part of his agency transactions, practised in the face of the Lieutenant Governor''s order of 14th June, 1S08, and the Order in Council of 19th November, 1835, which forbid, in the most positive manner, agency being transacted by Clerks in Public Offices. "The power assumed by tlic gentleman alluded to, while it has been profitable to himself, lias been unproductive ot any good that would justify the daily infraction of rules and regulations estabhshed by Government for beneficial pur- poses, to ensure impartiality in the disposal and settlement of the public lands. "The official favour which he distributes, is such in itf^ nature and amount as no head of the Department has ever vxcrcifi policy the 1)0)^ at the I \'cy(>i' ( who Icr any kn( sentatio itulividti in matte said pr( Clerk, I and am will nev( under tl General . TJic ans've vcyor obscrv' ntaii enquiry in tjic C 1'f «iurbr2?or (TTrtTfrnl ot H.inOs. r»i oxcrcifloil or [•letoiidiHl, pcrfainc!o to ronimand, when soliciting nt tho liands of Sir Francis Hoad — the appointment of Sur- veyor Ccncral snfricii'ntly testifies. Some of the gentlemen who lent him their inlliienee on that occasion, did so without any knowledge of his merits or demerits, believing the repre- sentation of others in his favour, but the major part were individuals upon whoin he had conferred personal obli^jations in matters connected with the Departments. What T have said proceeds from no unkindly feeling towards the senior Clerk, but will account for the firm conviction 1 entertain, and am bound to expre; that tl c duties of the Department will never be faithfully administered, until the olfice is placed under the charge and continual supervision of a Surveyor (Jeneral." The Committee li.ive not received any ans^vcr to the queries transmitted to the Sur- veyor General — tiiey have only further to observ^e, therefore, that the grave charges ntained in the answers quoted from Mr. i^.tigge's replies are corroborated by the tes- timony of Mr. Chevvitt, to a certain extent ; tho nature of the charges preferred and the conse- quences of them, if established, to individuals, are so serious that the Committee feel them- selves precluded from offering any opinion with regard to them, or to the changes which ought to take place if the system prove to be such as those charges would shew. They, therefore, abstain from submitting any sug- gestion on the conduct of public business in this Departmnnt, in the expectation that the matter will receive an examination before .1 tribunal possessing more extensive power of enquiry and determination than are invested in the Commission. Diitii'9 of nppnrt- iiicnt will iicvci' bo iirnperly pcr- fbrrnt'd without the constant siiiH-rin- tRiultnoe (iln Sur- veyor Gent-rnl. i Committee abstain from submitting any 8ug);estions for remedy. W";;;! 52 l^eport on public Bcyaitments. h Committee recont niemlit timi the In one. The Committee cannot , however, refrain o^iceHorsmvcyor from recom mending, after the information they Ken'l ami Crown O' •' «b«nm'Sne"J ^^'^^^ reccivcd, and whicli i? attached to ^his report, that the offices of the Surveyor Gen- eral of Lands and Commissioner of Crown Lands, should cease to be held by the same person, inasmuch as the Committee are satis- fied that the duties to be performed in the former Department will leq'iire the undivided attention of one efficient pubHc officer. All which is respectfully submitted, (Signed) W. ALLAN, Chairman. (Signed) W. H. DRAPER, (Signed) R. A. TUCKER. (Signed) JNO. MACAULAY, (Signed) J. S. MACAULAY, (Signed) H SHERWOOD. Investigation Commissio :^» Committee, No. 2, 28tli December, 1839. su: I .1 OFFICE OF THE SURVEYOR GENERAL OF WOODS & FORESTS. The Committes have to observe, with refer- ence to this office, that the instructions of the instructions of T 1 r 1 fTi n r^ Lords of Treasury Lords of the Ireasury for Us Goverfiment wimiiy negiecte.i, have been wholly neglected, and to submit the following extract from the answer to their 6th query appended to their report on the Commissioner of Crown Lands Office. <' I also enclose, herewith, the printed instructions issued Extract, to my predecessors, on the Department of Woods and For- ests : they have not ever been followed, nor can they be consister:i.y with the good of the public service. Thd sys- tem pursued has beer reported on to the House of Assembly by Mr. Shirrift*, whose son was appointed Collector. "Mr. Charles Shirriflf "was said to be the founder of the Mr. shirrifTfound Ottawa Timber Trade ; he is a very intelligent man, and I Trade, believe the Government consider itself under many obliga- tions to him on that account; in fact, almost the whole management of the Department was left to him without question or interference. " He, by entering into private speculations, such as build- ing mills, &c., beyond his private means, involved himself in debt, and on the failure of the House of Gates & Co., and defaulter, in the Commercial crisis of 1837, he became a defaulter. " I shall transmit to ♦ho Committee a copy of my report upon this sulject, which I made on placing the matter in the hands of the Attorney General. u Ik Instructions should iiot have been set aside without distinct authority. 51 jRciJOvt on iDubUc Dcpitrtmcnls. " Wlien I was directed to assume the charge of this De- partment, I found an approved sj'stem in operation, and I only altered it as regards the money transactions, and in re- quiring the new Collector to give security to the Government, which lie has done." The Committee are of opinion that the instructions before mentioned, should not have been set aside without a distinct authority; and they recommend that the proceeds of sales of Crown Timber, should in future be paid to the Receiver General, in the form in which it may be found convenient to receive it at By- town; and that the promissory notes so taken, should be handed for collection to one of the Chartered Banks, with instructions that all such notes not taken up at maturity, should be forthwith placed in the hands of the Attor- ney General for collection. The Committee offers this suggestion under the assumption that the present mode of conducting the busi- ness of this Department may be continued, but they are of opinion that payment should be te^aKBy'lomJ rigidly cxactcd at Bytown, and that no timber should be permitted to pass that port until the duties were paid. In consequence of the Surveyor General of Woods and Forests having become a sub- accountant contrary to the instructions of the Lords of the Treasury, and not having requir- ed periodical payments and accounts to be Agent becomp a rcndcrcd by the Agent at Bytown, a large defalcation has occurred in the case of Mr. Shirriff, which has been fully reported on by the Surveyor General of Woods and For- Payment of duties on Timber sliould SuvlJCHvc CScncral of SS^ooiis mil jforcsts. ests, to Her MajestyVs Attorney General, ii copy of vvliicli report is hereunto annexed. AJl which is respectfully submitted. (Signed) W. ALLAN, Chairman. (Signed) W. H. DRAPER, (Signed) R. A. TUCKER, (Signed) JNO. MACAULAY, (Signed) J. S. MACAULAY, (Signed) H. SHERWOOD. Investigation Commission, Committee, No. 2, 28th December, 1839. 55 !. I rii i:^ ; :: ' I, ,4 1-"^ Jl : OFFICE OF THE AGENT FOR THE SALE OF CLERGY RESERVES. This Office having been hitherto held by the Commissioner of Crown Lands, the Com- mittee have no observations to make thereon, excepting that the same faulty system of Book-keeping adverted to in their Report on the O^.ce of the Commissioner of Crown Lands prevails also in this Office, and conse- quently a complete re-statement of the ac- counts from the commencement is equally required. All which is respectfully submitted. (Signed) W. ALLAN, Chairman (Signed) W. H. DRAPER, (Signed) R. A. TUCKER, (Signed) JNO. MACAULAY, (Signed) J. S. MACAULAY, (Signed) H. SHERWOOD. Investigation Commissiok, Committee, No. 2, 28th DecembeVy 183S 1. H I ) 1. 1 .JJ fe 'I i OFFICE OF THE SECRETARY OP THE CLERGY CORPORATION. The Committee made due enquiry into the nature and extent of the business transact- uie^cco^untt"* ed in this department, and, having ascertained Reslves K * ^ . .,, coupled with tlie that, although the Clergy Corporation still duti«ofsecretary. exists, its action as a body has long ceased, recommend that the general charge of keep- ing the accounts relating to the sale of Clergy Reserves should be henceforth coupled with the duties of Secretary to the Clergy Corpo- ration, and that the Secretary's Office, as an independent establishment, should be no long- er continued. The Committee submit the above recommendations because they con- ceive that to retain a Secretaryship to a quasi non-existing' corporation is unnecessary, and that the duties of the Secretary are insuffi- cient to occupy the time of the gentleman now holding that office, with whose mode of con- ducting the business of the office they are per- fectly satisfied. A statement of the receipts and debts now due the Clergy Corporation is hereto ap- pended. 60 a.'ii 1 Mm-,,1 SEleport on 'J$uUit Bepartments. The great amount of rents due to the Clergy Corporation cannot fail to arrest the attention of Government, and to call for the adoption of prompt measures to ensure its liquidation. All which is respectfully submitted, (Signed) W. ALLAN, Chairman. (Signed) W. H. DRAPER, (Signed) R. A. TUCKER, (Signed) JNO. MACAULAY, (Signed) J. S. MACAULAY, (Signed) H. SHERWOOD. Investigation Commission, Committee, No. 2, 28th December, 1839. 1 ! OFFICE OF THE CHIEF AGENT FOR EMIGRATION. The Committee, having addressed certain queries to the Chief Agent, submit the same, together with his answers, for the information of the Government. The duties of the Agent at present consist DuiiMonii« chiefly in keeping the accounts of the persons authorised to distribute the bounty of the British Government to distressed commuted pensioners; these duties are both laborious and responsible, and ir the absence of any business directly pertaining to his office as connected with emigration, sufficiently employ the time of the Chief Agent. The Committee recommend, therefore, the continuance of this office on its present foot- ing, hoping that at no distant period his ser- vices as an Agent for Emigration will again be required. All which is respectfully submitted. (Signed) (Signed) (Signed) (Signed) (Signed) (Signed) Investigation Commission, Committee, No. 2, 28th December, 1839. W. ALLAN, Chairman. W. H. DRAPER, R. A. TUCKER, JNO. MACAULAY, J. S. MACAULAY, H. SHERWOOD. 4 M ^ and the hon T uiid 1, a t eaci ryin intl Sess Cou inor Gov rests T of d. ofT tion decij T] attac or dc Shill COURTS OF REQUESTS. The Committee appointed to investigate and report upon the Courts of Requests, and the Commissioners of those Courts, have the honor lo suhmit the tbllowing Report : The Courts of Requests are now constituted under the authority of the 3rd Wm. 4lh, ch. 1, amended by 7th Wm. 4th, ch. 12. Under the authority of these enactments, each District is separated into divisions, va- oivwons of rying in number according to circumstances in the discretion of the Justices in Quarter Sessions, within each of which divisions a Court of R equests is to be holden by two or more Commissioners lo be appointed by the Governor. The place of holding these courts rests with the commissioners. Their jurisdiction extends over all matters Extent oi their ,1,1 1*1 juritidiction and ot debt and contract not exceeding the sum their dedsioufinaj of Ten Pounds, with power to award execu- tion against goods and chattels, and their decisions are tinal between the parties. rT\» • i I • I • Mode of proceed- 1 he process is a sunmions, to which is ing. attached a statement of the Plaintifl''s account or demand. If the demand is under Forty Shillings, service may be made by leaving a s 4 M I'i^i ^4 3^rvort on i)ii()lir IDrpartmrnts. copy of llui siiininoiis at llio Defendant's resi- dence; if over Forty ^Shillings, personal ser- vice is re(juisite, unlv.ss the Defendant absents liimseifto fivoid service ; when, in cases not exceeding Five Founds, servic? at the dwell- ing house is siifficicuit. Defendants may be summoned from any part of the District in which they reside to appear in the division in whicli the debt was contracted. (*oinmi«,ioi.Hr« Thc Conmiissioiiers have authority to take evidence 01. oaih. evidcncc on oath ; and it they desire it, m hke manner to examine the Plaintiff or De- fendant. Defendants are allowed the privilege of setting off their demands against the Flain- tifis'. The olHcers to every such Court are a Clerk and a Bailiff, who give security for the due performance of their duties. Witnesses may be summoned who reside out of the division, and the allowance to such witnesses is in the discretion of the Commis- sioners. Executions may be enforced against the property of a debtor within any part of the District in which judgment was rendered against him. When the judgment is for a sum exceeding Forty Siiillings, execution (with certain exceptions) is to be stayed tbrty days. The Commissioners' Clerks and Bailifis are paid by fees, a table of which is contained in tlie Statutes. Clerk and Bailifi'ii security. Witness. Executions Bailiff's lenmne- ration. Courts of llrquc^jts. 55 All action lies by tlu3 party injured aj^ainst naiim mid c erk Uz-ii I i> -fit* /^ • I < ■ /r* Hultjfciioun action ic l>lcru or IJailili lor niisconduct ni ofrice in ccnuin «««•«. upon the security given by tliem respectively. Under the provisions of this Act there Apimudix a. were, in the year J8:{«, throughout the Pro- K^.lVTci I I ] 1 ^ ^1 /-i lliitiiiiolit'rM ill lliti vuice, one hundred and seventy-three Courts irovince ii. it-aa. of Requests, and one thousand and sixty-eight Commissioners. Within the same year the number of Sum- Apiimdix n. mouses issued was in round numbers forty £!le!l^uTJml'^' I I 1 ^1 I /< T 1 . iiieiiucivuii ill (lie tiiousand, and the number ot Judgments yenriKj?. given was twenty-five thousand. The costs of these suits and proceedings your Committee had not time to ascertain bv a reference to every Court of Ilequests in the Province. They however wrote for a Return of the costs for the six months ending tlie 30th Juu'" last, and from the replies given by the Clerk oC one Court in nearly every Dis- trict in t!ie Province, they ascertained the average cost of a Judgment to be Eight Avomgotosiofa ^1 U- 1 r,M „ „u .. .1 • Judeiiicut.t's.3Sd. Shillings and Ihrec Pence lliree tarthnigs. The Expense of 25,000 Jiulgnients at lliis rate will he £ 10,338 1 10 'j^;;;^"^ "'"^«- The Expense of 15,000 Suirunonses, allowing Sixpence ibi- the Clerk, One Kxpeuseur Shiilinji!; for the BaililV on serving, an-l 8uiiiinon:*e8, &c. Eight Pence milage, at an average of two miles on each, will be 1,&Zd — making the total amovnit of £11,963 10 10 as the Expenses of these Courts in the year 1838. From the manner in which iIha itturns arc Manner ot maitins out KuturiiB. iiKide t)ut, it is not (juite clear that the aggre- gate of Costs is not given on the whole num- 1 6(> Ohject for vatabr Iblihig Iheae Cuurls. System capable of iinprovunicnt. Complainis asaln^t Coiiiiiiissioncra. 3Cle)iort OK public @f|iartinenls. ber of Summonses issiiftd, in which case the average would be Five Shillings and Two Pencf Halfpenny per Suit, and the expense of forty thousand fcSuits £iO,4l6 13 4. The great object of establishing these Courts was, in the opinion of your Commit- tee, to combme a speedy remedy for the recovery of debts with cheapness ; in other words, to afford a quick method of collecting, a satisfactory and impartial Court, and a rate of expense as low as was possible under all circumstances. No objections have been made, so far as your Committee are aware, against the time within which debts may be collected within these Courts, and although they think the sys- tem capable of some improvements, they be- lieve that its working in this respect is far more satisfactory than in almost any other. Against the conduct of many individual Commissioners, against the legality of their proceedings as exceeding their jurisdiction, against the justice of their decisions in parti- cular cases, and against the costs allowed and adjudged by them, many and great complaints have been made. A considerable number of such complaints have from time to time been preferred to the Executive Government, in some instances charging the Commissioners with corruption and partiality, in others with ignorance and incapacity — in some cases the conduct or de- cisions of the Commissioners have been U ii'K Courts of Xlequest0. brought in question before the supreme tribu- nals, in others the Executive Government have made the best investigation in their power into the circumstances — a proceeding, however, which is found alike inconvenient and unsat- isfactory — but in the great majority of cases the patties who have felt themselves aggriev- ed, have gone no further than to express their dissatisfaction in general conversation, or sometimes in the public prints. Your Committee see no reason to doubt that a large proportion of these complaints arise from the disappointment naturally expe- rienced by the losing parties in contested claims. When both Plaintiff and Defendant think themselves right, let the decision be never so just and eqaitable, one or other of the parties will be discontented. This feeling will, however, be doubtless greatly increased whenever there is a want of confidence either in the ability or integrity of the C< Timissioncrs, and your Committee be- lieve tuat this cause occasionally operates in producing complaints against these Courts. And your Committee cannot avoid the con- clusion, that there may be found some instan- ces in which dissatisfaction has been justly excited, by an abuse and improper exercise of the very large discretionary powers which the Statutes vest in the Commissioners. There is reason to apprehend that there have been cases in which Commissioners have acted as Agents for creditors, an office which is more usually discharged by the Clerks of the Courts. 61 iS ■ii 68 iUjjort on |)ul)lic JDrpartmcnts. Sources of com- S. > ^1 '"'' i 1 ?s * The most common sources of complaint liave been, llint the Commissioners have en- tcriained suits not legally within their juris- diction — that they do not command that degree of respect which would enable them to preserve necessary order and decorum in their proceedings, and that it happens conse- quently, the solemnity of an oath is not suffi- ciently regarded by parties or witnesses in a suit, because, not respecting tlic tribunal, they treat with a greater or less degree of levity every proceeding by it. Nor does the conclusion alFord any just grounds for surprise, or imply a want of care or caution on the part of the Executive Gov- ernment in the selection of Commissioners ; the fault rather is in the system itself, which requires so large a number to carry it into execution. Many of them must unavoidably be selected in remote and thinly-settled por- tions of the country, where it is always diffi- cult, and frequently impossible, to find a sufficient number of individuals possessing the recjuisite qualifications; and your Com- mittee are aware that great difficulty and embarrassment have been experienced in fill- ing up the appointments from time to time required. In estimating the expense of attending these Courts, your Committee think it also right to advert to the time spent by litigants contesting claims; and the very frequency of the Courts increases the loss of time, as a adjoiimiiig Courts, systcm of adjouming from Court to Court :)laint c en- juris- that litem uin in lonsc- sufFi- s in a 1, they levity y just >f care 5 Gov- oners ; which it into idably d por- sdiffi- find a 5cssing ' Com- y and in fill- o time ending it also tigants ^ncy ot ?, as a Court GTourtfi of Ivcqucsto. (J9 prevails in mnny places, and inevitably adds to the expense of witnesses, as well as to the loss of time of the j)artics. Your Committee, however, cannot leave tills part of the subject without stating their conviction that, in a great many cases, the Courts are most respectably constituted, and their mode of conducting business gives sat- isfaction to the suitors over the trial of whose causes they preside. Having thus endeavoured to explain the present system in its effects and mode of working, your Committee have only to state that, in their opinion, the law reofulatinff Ti.e Law reguia- these Courts might be altered, so as to render "•ighu.e altered. them more useful and efficient, and, at the same time, reduce the expense attending the administration of Justice in these and the District Courts. This conclusion has rendered it unneces- 2nd Branch of sary for the Connnittee to report upon the second branch of enquiry entrusted to them, namely, whether some mode of investigating the conduct of Commissioners, upon com- plaints being made against them by the public, might not be rendered ellective. nr(.'r Keturiisnrc liiaile ti) liliii to eil- nble him rightly in fulfil the (I'jtit'd uf the same. (lonrrai qncrirs as perioilf^, Of if not, vvlielliei' a sulTicienl power at j)i*csenl exists li'biiiiLs'oT7iu>""'* ^^'' compelling prompt and regular transmission of accounts. ]iis|ienl(); Gmieral ^^ Fifth — Whether the information necessary for a strict scrutiny into all money transactions be promptly afforded by Pi'blic Accounts, and whether any improvement in the present form of rendering accounts to the Inspector General, or in preparing the Public Accounts of the Province, be requisite. " Sixth — Whether the Inspector General has sufficient means of ascertaining that the several Collectors and Recei- vers of Public Revenues faithfully and truly account for all moneys for which they are responsible. " Seventh — Whether there be means of knowing that due diligence is observed by the respective officers in the collec- tion of duties on Imports, and on Shop, Tavern, Still, and other Licenses, as also in punishing such persons as ujay be detected in attempts at fradulent evasions of tlie Revenue Laws. ^^ Eighth — WliL^Mier returns be duly made of fines levied by the warrants of Magistrates and paid to the Receiver General for the public uses of th Piuvince, by virtue of any law now in force. " JS'inth — Whether the returns be mtde to tlve office of fines levied under the authority of Statutes enjoining their appropriation to local purposes, or if not, whether there be any means by which the Executive Government may learn periodically the amount of fines so levied, and ascertain and check the manner of their application to the ends prescribed by Statute. " Tenth — Whether the accounts of moneys expended by Commissioners ap[)ointed under acts of the Legislature, be duly examined at this office. " Eleventh — Whether the rents of Ferries and Mill Seats, which should be regularly paid to the Receiver General, be returned in any form of account to the Inspector General. " Twelfth — Whether returns of fines, estreats, &c., be duly made to this office by Sheriff's, Clerks of the Peace, &c., or if not, whether there be ar.v other means of checking '■:.!! ■■ and controlling the receipts and payments of this class of Public Accountants. " Thirtecnih — What means exist whei-eby payments made, from time to time, by receivers of public money may be verified, as thn amount for which they ought severally to account. " Fourteenth — What balances remain due by Collectors, Inspectors, and all other Public Accountants, after the lapse of the period within which they should have been accounted for, according to existing laws and regulations. " Fifteenth — Whether under the sanction of Legislative enactment, and for the purpose of placing Public Account- ants beyond the possible temptation of seeking private advan- tage from the use of public moneys, temporarily .accumulat- ing in their hands, it might or might not be expedient to con- clude an arrangement with one of the Chartered Banks, by which that institution would become the sole depository of public moneys and the medium of payment of all public debts. '^'^ SiJcteenth — Whether it be practicable to simplify the To BimpUfy tiic _,,,.. , , . , , ,>,../ 1 Tublic Accoiinis Public Accounts by reducmg the number of d'stmct lunds, by reducing ihn , . , 1 . <• 1 1 • 1 . niimher of distinct among which, as now classiheu, the receipts and payments funds. on account of revenue and expenditiae are distributed. '^Seventeenth — Whether the method hitherto pursued of m.ku.. ofisauing issuing a separate warrant for each payment, might or might not, on account of the public service, be advantageously modified, so far as relates to fixed and regular heads of ex- penditure ; — A single warrant for in^iince, being issued to the chief officer of a department, for the aggregate amount of all sums required at a particular period, and payable to the individuals of that department. "• Eighteenth — Whether the olVice of Inspector Genera!, as at present organized and constituted, be adei[uate, or more than adequate, to the elfectual examination and control of all the accounts and returns of public receipts and disburse- uieats rendered to thi-j departaient. ^'JVinetcc/iih -Whether the salaries alloweil m this de- p.ulinent are suflicieni, or more than sufficient, as a com- Warriinta I'/\ainiiia(ioii of I'ublic Rt>coipl.s und DisliurseiiicntN Salaries. l-i 82 Bcjiort on |)ulilic Bcpnttmcnts, pensation for the duties performed — and whether there b? any necessity for an increase Oi a reduction of the assitiance at present aflbrded. neceipii, &c. " Twentieth — Whether every item of receipt and expen- revie^w of This Ue diture, in which the public have any interest, be regularly panmeirt. ^^^ j^^j^. |j,.Qyg|,j ^^f^j^r the review of this department — if not, the Committee will state the particulars of any failure or omission, with their suggestions thereupon. Comniigsionnrs to " As the ohject of the appointment of this Commission Is ters'^oPpu'biic in- to investigate generally all matters of public interest connect- wifif uie"severai cd with the Several departments — this Committee will un- Departments. derstand, that they are not restricted to limit their inquiries by the strict letter of the foregoing queries, but that in the full spirit of the same, they are to pursue any course of inves- tigation which may appear to them expedient." When this Committee was first or^umzed for the purpose of following out th^ line of investigation prescribed by the above instruc- tions, it became an indispensable object to understand, from a careful analysis of their contents, the precise nature, extent, and limits of the inquiries necessary to be prosecuted, to enable it to answer the design of the Ex- ecutive, by reporting with effect and exacti- tude on the important department subjected to its contemplated investigations. After a mature consideration of the scope and bearing of those instructions, and for the purpose of condensing its inquiries into fixed and ascertained limits, the Committee has resolved, under three distinct heads or divi- sions, to embrace the various objects to which its attention has been directed. First Division. — It is proposed in the I'irst Division to comprise the several con- re be ixpen- ularly int--if failure ision is )nnect- 'ill un- iquiries in the finves- nized ine of istruc- 3Ct to their i limits jcuted, le Ex- exacti- jjccted 3 scope for the to fixed ee has or divi- o which in the ral con- templated inquiries of the 1st, 2!kL 3rd, l6th, 17th, I8rh, il)lh and 20th heads of the ahove Instructions, by prosecuting an investigation into the Department of the Inspector General of Pubhc Accounts, and the system pursued in his office: ascertaining the nature and ex- tent of the business tlierein transacted ; the method of checking and controUing the Public Receipts and Expenditure ; the effi- ciency or inefficiency of that Department as at present organized ; and generally whether the system, by which the same is now regu- lated, be susceptible of any improvement. Second Division. — Under the Second Di- vision it is proposed to follow up the inquiry suggested by the Seventh head of Instruc- tions, by instituting an inquiry into the present system of collecting the Duties on Imports, and on Shop, Tavern, Still, and other Licenses; and, considering the suffi- ciency or inadequateness of the Revenue fxaws by which those duties are intended to be enforced and violation or evasion of their provijjions punished. Third Division. — Under the Third Di- vision a general inquiry is proposed to be instituted, calculated to end)r;ice the 4th, 5th, 6th, 8th, 9th, lOth, J 1th, 12th. 13th, l4th, and 15th heads of the Instructions, into the present system of transmitting Returns to the Inspector General by the various Public Accountants; the power of that Officer to enforce the prompt and regular transmission of such Returns from all Officers entrusted 83 PirPt DiviRlon, Comprises 1, 2, 3, 16, n, 18, 19. nml SOtli heaflfice. 85 In deciding on the line of inquiry to be adopted in framing these interrogatories, due consideration was had to the nature of the office, of the internal condition of which information was required. It was recollected that the Inspector Gen- inspector General ''- not considered a era! of Pubhc Accounts, with one small and (S^'J^eS-"* somewhat anomalous exception to be here- "°"^ after noticed, could not himself be considered a Public Accountant. — His office was not the medium through which moneys were received or disbursed on account of the pubhc service. It was his duly to check and control tho ac- counts and returns of others to whom such moneys were entrusted, and to see that punc- tuality and correctness were duly observed by them, but personally that officer was uncon- nected with the responsibility or custody of public moneys. It was on the system under which he had to control the accounts of others, and the suf- ficiency of that system to answer the ends for which it was designed, in ensuring method and punctuality in the management oi the Public Accounts, and detecting error or de- falcation where such occurred, that the Committee was desirous to be fully informed, and, to obtain such information, decided on the course of inquiry to which allusion has been made. To these interrogatories a series of answers, drawn up with great apparent candour and attention, has been received from the Inspec- 'SV, 1: 86 ilcport on |}ul)Hc l^rpnrtmcntis. tor General. From the senior Clerk in that Department, answers have also been received. As the best means of developing the various duties of (hat important office, the Committee would refer to the following lucid epitome of the same, extracted from the answers of that officer. Duties of Innpector Ueneral DUTIES OF INSPECTOR GENERAL. " It is his duty, — " 1st. To see that all accounts or claims against the Go- vernment are fnlly supported by vouchers and authorities, and that all public moneys issued are duly applied to the purpose for which they were intended, and regularly and truly accounted for. "2nd. To see that the Revenues of every kind are regu- larly and in due form brought to account, and to call upon the officers respectively concerned for all necessary docu- ments and explanations. "3rd. To be carefal that no deductions or diminutions in the receipt of the Revenue, and no expenses take place which are not established by law, or by the authority of the Lords Commissioners of the Treasury, or by order of the Lieutenant Governor. "4th. To examine, enter, and countersign all warrants for the issue or expenditure of public money, previously to their receiving the Lieutenant Governor's signature. "fnh. To report upon the Petitions of persons applying for privilege in respect of grants of lands as U. E. Loyalists, or their children, or as Military claimants, or as settlers under certain restrictions, from the Secretarv of State. "6th. To prepare and report statements of the Receipts and Expenditure of the Public Revenue, and submit esti- mates relative to the public service when required, for the use or information of the Executive Government or the Legislature. Kneijcctov eKencvnl's ©fficc. " 7lh. To provide for the maintenance of the Light Houses, and to pay their keepers. " 8th. To report, as occasion may require, upon all mat- ters relating to the Revenue, which may be brought under the notice of the Lieutenant Governor, by appeal against the Revenue Officers, or in any other manner. " The superintendance of the collection of duties of cus- toms, and the duties on licenses of various descriptions, de- volves on this office, and is embraced in the foregoing state- ment." 87 From the above abstract a correct idea may be formed of " the nature and extent of the business, which is, and for some time past has been, transacted in this Department." It will be seen of what vital importance to Department of , , . f. , , , , . vital iniimitaiice. the proper working ot the whole machmery by which the public business is transacted, must always bo the regularity or derangement of this superintending Department. Any laxity or carelessness permitted to in- terfere with its checking and controlling func- tions, must sooner or later most seriously affect the interest of the public, while, on tiiC other hand, a vigilant and rigid superintend- ence must ensure method and regularity in the various branches subject to the scrutiny of this office, and error, negligence, or defal- cation, be rapidly discovered and corrected. It will appear from the information before the Committee, that, with the exceptions above beinir noticed, the business now transacted in that Department is of the nature that should cause it properly to devolve thereon, and that 88 IXtpovt on Du&Hc 3!Dejpartment0. no portion of it could with advantage to the public service be transferred to any other. Wiih respect to the assigning new duties to this office, the following parts of this Report may be found to suggest alterations on the existing system, which, if adopted, may cause certain additional duties to devolve on the Inspector General. U. E. Loyalista, Land business forms part of dii ties of that office. i U. E. LOYALISTS. By a reference to the foregoing abstract of the duties of that office, it will be found under the 5th head, that " To report upon the Peti- tions of persons applying for privilege in res- pect of grants of land as U. E. Loyalists or their children," forms a part of the ordinary duties. From an attentive consideration of the pre- sent state of the claims of the U. E. Loyalists — the time that has elapsed since the issuing of the Royal Proclamation, promising lands to that meritorious class of subjects — the ex- ceeding difficulty under the present system of equitably dealing with the descendants of the Granting Lands to Original scttlcrs — thc Committee is induced brought to a close, to recommcnd the adoption of some plan cal- culated to bring to a close all granting or transferring of land to any claimants of the Royal Bounty to U. E. Loyalists. At the time when thc ffrst regulations were promulgated, a reasonable and generally cer- tain method was observed in identifying any , V 11 w inspector ^eiteval's ^^, A IMAGE EVALUATION TEST TARGET (MT-3) 1.0 I.I 1.25 UiUM m mn A. 1^ lb 1.4 2.0 1.8 1.6 P /i <^ / c>^ #' Phote)graphic Sdences Corporation J- i\ ^ ^v ^^\ r *% V O"^ .«•' % r<^ 23 Wvl r MAIN SfREET WEBST.:R, N.Y. 14580 (716) J.2-4':'i? 4^ k^ % ^6 :^ f i f,t ■ n ; ,1 4- 92 Light HouiM ■hould be periodi- cally innpected. Syatem of Accounti. 3£lei)ovt on $ulil(c Meputtmrnta* INSPECTION OF LIGHT HOUSES. It has been recommended to the Com- mittee, and appears to be desirable, that the various Light Houses should be periodically visited and inspected by some competent per- son to be deputed for that service. SYSTEM OF ACCOUNTS. From the information obtained by the Committee, it is enabled to submit the fol- lowing statement of the manner in which the Accounts of the Inspector General's Depart- ment are distributively arranged, referring to the answers of that Officer appended hereto for further information on the subject. fVV ' LIST OF OFFICE BOOKS. 1st. — Warranl Books, A. Duties 14 Geo. 3d, chapter 88 — transferred after passage of 1 Wm. ^, chapter 14-, to Provincial Fund, and Book therefore closed. B. Provincial Fund. D. Canada Company Payments. E. Clergy Reserve Rents. F. Certain Crown Land Sales G. Sums voted for Civil Lists, closed. H. Provincial and Crown Fund — Civil List, closed. L Produce of Sale of School Reserves. K. King's Rights. L. Law Society Fees. 2nd. — Confiscated Estates. — (Closed.) 3rd. — Law Books. Book containing the U. E. List — Minutes o^ Examinations on Land Patents — Reports of Commissioners under Heir and Devisee Acts. Itiispector esrnetaro Office. 93 Com- lat the lically it per- )y the he fol- ich the )epart- ring to hereto >t passage und, and sd. ainatiom dcr Heir 4th . — Correspondence. Authorities Book, in which are entered the Orders or In- structions sanctioning Disbursements and regulating the Inspection of Accounts and Clainns. Opinions Book, in which are recov ed the opinions of the Law Officers of the Crown upon qu;;stions touching the just constxuction of the Laws relating to the Revenue and the Duties of the Department. Iietter Book, official. Letter Book, demi-official. Report Book, recently introduced. 5th. — Jlccounts. Book for entering of all Public Accounts. Book for entry of remarks on Public Accounts preparatory to Audit. Book for entry of Crown Lands and Timber Account. Book for entry of Clergy Reserves Sales — Accounts. Book containing the Returns and Accounts-current of Col- lectors of Customs. Books containing the Returns of Inspectors. Books containing the Accounts Current of Inspectors. Book containing various Accounts Current. Book containing Accounts of Proceeds of Sales of Articles Seized and Condemned. Book containing the Returns of Duties on Imports collec'M in Lower Canada. Book containing the distribution of Money paid to the Re- ceiver General and periodically carried to the credit of the several Public Accounts or Funds. In addition to these books, among which the accounts of the office are now distributed, a book has been commenced " in which sepa- rate accounts are to be opened for each ad- vance of public money by Act of Parliament, as appropriations or loans which are to be refunded to the Public Treasury with in- terest." IF ■ ' i §!' 94 Hejport on l$u'bKt J^tpuvtmmts. IJ Mi (A Book! for Public Debt recommended to be kept, The Rec*r Gen'l regarded as the ■uperintendent and nianoger of the Public Debt. The above propo- ■itlon would form a check. Further assiitance in the office maj' be neceaaary. BOOKS FOR PUBLIC DEBT. It is proposed by the Head of the Depart- ment, and the proposition meets with the de- cided approbation of the Committee, to open a set of books for the various Debentures now composing the Public Debt, and in which every thing relating thereto should be regularly entered, so that at any time the ful- lest information of the actual state of the Pub- lic Finances, the amount of outstanding De- bentures, the interest thereon, and the periods of their respective contemplated redemption, could readily be afforded from that office. The Receiver General has always been re- garded as the superintendent and manager of the Public Debt; but (here is every reason to anticipate improvement, or at least additional perspicuity in the working of the machinery of the same, were this Department enabled, by keeping an account of every thing con- nected with that debt, to form a check on any possible derangement in the regulation of the same arising in the Department, to whose management it is now solely entrusted. To carry into effect this contemplated im- provement, and also to ensure the performance of certain additional duties which may devolve on this Department in the event of the adop- tion of alterations hereinafter to be suggested by the Committee, it is not improbable but that further assistance than is afforded by the present establishment of the office may be found necessary. Snsjirctot (StntvaVe d^fRct, 95 SIMPLIFICATION OF THE PUBLIC ACCOUNTS. Under the sixteenth head of instructions, icthHead. the Committee is directed to inquire, " whether it be practicable to simplify the Public Ac- counts by reducing the number of distinct funds, among which, as now classified, the receipts and payments on account of Revenue and Expenditure are distributed ?" In pronouncing an absolute opinion on the practicability of any proposed alteration or amalgamation of the several distinct funds, it would perhaps have been necessary for the members of the Committee to have personally experienced the effect of the present system of distribution. The question is one purely practical and Experience aion« 7 r ./ r csn ^gg^ ti,^ equally ill-adapted for the censure of theo- "y"*""- retical objection, or the suggestions of specu- lative improvement — actual experience alone can test the sufficiency of the system and ori- ginate and mature judicious alteration. It is recommended by the Head of the De- The Fundi ■heaid partment, and also by the senior Clerk there- in, that a condensation of the several funds should take place. In a preceding part of this Report, a state- various Account. .<».i ij'i- xTTi i» • tnbeaB one Gen- ment oi the several distinct l^unds is given, erai Account. It is suggested that when the proposed sur- render of the Crown Funds to the disposal of the Provincial Legislature shall have taken place, that the accounts now separately known as Funds K. D. F. and B., may with I- t ■ f'f '■', ■Ji it k I t -. I' -i i * ■,* 1 '> ^ r ■ 96 AlUntioM in ■majtcment of diiUnct funds. j^tport on public 39tpartmeni0. advantage to the Public Service be consoli- dated into one Account, to be denominated " The General or Provincial Fund." The Fund marked D, composing the Canada Company payments, and now kept separate by order of the Imperial Govern- ment, must soon become extinct, as the en- gagements of the company shall be fulfilled. Fund F, created by the sale of certain Crown Lands, is now capable of being merged in Fund K. It is also suggested that Fund L need not be continued in the hands of the Receiver General, as being made up of Fees and belonging to the Law Society ; it might now with propriety be kept by the Treasurer of that corporation. In the event of those alterations being effected, it appears from the information before the Committee that there would re- main the following Funds : A, the General, or Provincial Fund; B, the Clergy Rents Fund ; C, the Grammar School Fund. There might also be occasionally some special Fund to comprise Accounts temporarily kept for any particular purpose of periodical occur- rence. In the Answer received from the Senior Clerk in that Department, that gentleman divides the number of distinct Funds into which the present divisions may be con^lensed into four, thus : The Provincial Revenue, The Casual and Territorial, IP ia ):n»pcctoc (iUencrars ©(ffcc. 97 )nsoli- inated g the / kept overn- he en- ilfilled. certain ncrged L Fund of the f Fees might ;asurer being mat ion lid re- eneral, Rents There Fund pt for occur- ISenior ;leman Is into lensed The School, The Clergy. It is presumed, however, that the first statement is predicated on the cession of the Casual and Territorial Revenues to the Pro- vincial Legislature. The proposed simplification certainly bears rmprovemnn fn -. £• / /. .• I -I'i. »l'e.pre«eiit system on its front every appearance oi practicability anticipated. and probable utility. If, on being put to the test, it be found to equal in practice its theoretic advantages, much perspicuity and improvement in the present system of keep- ing the Public Accounts may be fairly anticipated. ISSUING OF WARRANTS. After making the necessary inquiries to Present system of elucidate the workings ot the system under ohjectionrbiu. which Warrants are now issued, the Com- mittee cannot hesitate to assert its opinion, that many objections may be reasonably taken to the same, on the several grounds of unne- cessary labour, intricacy, and delay. Under the present system it appears that semi- annually a separate warrant in duplicate is required for the payment of every individual having a claim against the Government for services done in any department or capacity. The bodv of this warrant must be transcribed no less than thirteen times in the dilferent offices. A reference to the printed statement of Labour he^itowed i-kii>A n -ii IX •! under the present Public Accounts furnished to the Legislature "ybtem. will give an idea of the amount of labour N rr ^ { \:Z 98 The plan of the Inspector General desirable. Pay Lists to be rendered in dupli- cate. Bee Appendix. See Appendix. ry afleport on l&ublit Wtpavtmtnta* that must be bestowed under the present system on the issuing of warrants, when the number of persons there appearing to be paid is taken into consideration, and the formula and work actually required for each case. A plan has been submitted by the Inspector General which, if adopted, there is every reason to believe, would be found to be exempt from the inconvenience, complicated labours, and delay with which the present system may fairly be charged. It is proposed that at the end of each period at which payments are to be made, the head of each Department should transmit to the Inspector General a Departmental Pay List in quadruplicate, according to the form laid down in a paper marked X, appended to this Report. In this list would be specified the several amounts due to individuals in the office. It would be signed by the head of the Department, who would hand it to the In- spector General. A general Abstract (according to the form of the paper marked Y, appended to this Report) would then be compiled from the Departmental Returns in duplicate, and be transmitted by the Inspector General to the Provincial Secretary. In this would be set forth the individuals to whom portions of Salaries might be due, departmentally divi- ded, and opposite to each name in that ab- stract would be the signature of the indi- Snspittor fRtntvaVe d^fHtf, 99 esent n the to be i the each pecior every to be icated resent period e head to the ,y List -m laid to this ed the in the of the le In- eforra this m the ind be to the be set ons of y divi- aat ab- indi- vidual acknowledging the receipt of the sum payment or saia- opposite his name, as in full of the amount due him on account of his Salary in his particular office. A general warrant (ac- cording to the form of the paper marked Z, appended to this Report) is then proposed to be sent from the Executive Government to the Receiver General, by which that func- tionary is directed and authorized to pay to the several persons named in the accompany- ing abstract, to which reference has already been made, the several sums set opposite their names, in full of their Salaries for the periods therein mentioned, on their signing their names to the same. According to this system one warrant would answer the pur- poses of thirty now required. It is also submitted that a similar course contingencic could be pursued with respect to the contin- gencies of each Department, and also that perhaps a more advisable plan would be to make up warrants prepared from the separate returns of each Department. The Inspector General considers his plan objection to the , . . . Ill proposed plan. open to the objection, tnat " it would render each Head of a Department an Accounting Officer quoad the payment of his Clerks, which by the other method is avoided." The Committee is, however, of opinion that objection obviated this objection could at once be obviated by so far modifying the proposed arrangement, by providing that the Head of the Department should receive only his own salary, and each ■in: 100 m ^ I ')< laeport on public IDrpnrtments. of his subordinates, on signing the Pay List in the Receiver General's Office, could obtain his own proportion. ADEQUACY OF DEPARTMENT. The Committee has already alluded to the probability of additional assistance being re- quired in the office of the Inspector General, in the event of the adoption of alterations herein recommended. The improvements suggested by the Head of the Department to carry out what extra sets of books might be required, would perhaps render such assistance indispensable. As at present organized, without any of those contemplated additions to its duties, the De- partment may be considered adequate "to the effectual examination and control of all the accounts and returns of public receipts and disbursements rendered thereto " Mm Salaries of the Deparlmant. Present Legislative enactments. SALARIES. The salaries in this Department seem to be according to the same scale that regulates the other offices, and the Committee is not prepared to offer any remarks on the propriety of effecting any alteration in their amount. The Committee is of opinion that so far as the present state of Legislative enactments will permit, that " every item of receipt and expenditure, in which the public have any in- terest, is regularly and duly brought under the review of this Department." Mi ± KuBpcctor CBencral's (Dfficr. 101 In the subsequent parts of this Ueoort, the Auerntioniipui; /-I •.. 'ii ^ . ' • RMied hy the Committee will venture to suggest certain commmeo. alterations, which, if thought worthy of adop- tion, will, it is hoped, have the effect of ren- dering the Department of the Inspector Gen- eral more adequate to its original design of being the means of effectually checking and controlling the Public Accounts of the Pro- vince — detecting error, neglect, or default, if any exist, and insuring method and punctu- ality in the various offices subject to its super- intendance. SECOND DIVISION. THE REVENUE. By the 7th head of its instructions the Com- instmctioni to mittee is directed to inquire " whether there be means of knowing that due diligence is observed by the respective officers in the col- lection of the duties on Imports, and on Shop, import dmiet and Tavern, Still, and other Licenses, as also in iUHSffcc"" '""'"' punishing such persons as may be detected in attempts at fraudulent evasions of the Revenue Laws." In prosecuting the i*^ uiries necessary for an exposition of the presont system of collect- ing the Revenue, and of punishing infractions of its regulations, so far as is required by this head of its instructions, the Committee is aware of the great extent and importance of the subject submitted for its investigation. ■M^' Wi Dutlea on importv, and aliop and other licenses. Porta or Entry. Sfteport on l^u&Ur Hryattments. A much more protracted inquiry, and a wider range of examination and reflection than present circumstances will admit, would per- haps be desirable, were a full review of the whole Revenue Laws of the Province, and an analysis of their apparent merits or imperfec- tion, with appropriate suggfestions of alteration and improvement, required at the hands of the Committee. In adhering, however, to the spirit of its instructions, the Committee has prosecuted its inquiries as far as possible, considerably bevond the letter of its directions, but not fur- ther than a correct understanding of the sub- ject would demand. In inquiring into " the duties on Imports and on Shop, Tavern, Still, and other Licenses," it will be found convenient to divide the sub- ject into two parts, — one relating to the col- lection of duties on Imports, — the other com- prising that branch of the Revenue exclusive- ly Provincial, under which Shop, Tavern, Still, and other Licenses are regulated. COLLECTORS OF CUSTOMS. In commenting on the first part of the sub- ject, it will be necessary to advert to that class of accountants intrusted with the enforcing of the duties on Imports. In this Province there are now thirty-six Ports of Entry and Clearance, over each of which a Collector of Customs is appointed by the E ecutive Government. The duties of ''#«; , Still, Duliei of Collec- tors. Snspector (ScnerarB (Dfltce. J 03 these officers arc prescribed by acts of the Imperial Parliament, and also in part by Pro- vincial enactments. The Imperial act 3 and 4, Wm. 4th, chap. 59, regulates the amount of imposts charged on goods imported, and makes sundry general regulations for the collection of these rates. The Provincial act 4, Geo. 4th, chap. ] I, im- poses certain regulations, and points out the nature of the Collector's remuneration and when and how his returns are to be made. Each Collector is bound to make returns to the office of the Inspector General within forty days from the expiration of each quar- ter,— 31st March, 30th June, 30th September, and 31st December, in each year. — Within the same period he is bound to remit to the Receiver General the amount of Revenue by him collected, otherwise he forfeits his allow- ance. Allowance io Collectors. He is allowed 50 per cent, on sums collect- conecton remu ed until his stipend amounts to £100; but in """' the event of collections exceeding £1000, he is allowed 12^ per cent, on £1000 and 5 per cent, on all sums above that, till his compen- sation shall reach £300 per annum. I f ty-six ich of ed by ies of HAWKERS AND PEDLARS. By Statute 56, Geo. 3rd, chap. .34, Licenses collector, empow- to Hawkers, Pedlars, and Petty Chapmen are U\nucinwt "'' directed to be i^^'iued by the Collectors. ■k' 'ill 9' ? ■ - ^: • lOl K(port on public Bepcirtmiiits. AUCTIOxNEERS. By Statute 58, Gee. :jrd, chap. 6, Licenses to Auctioneers are also issuable by these officers PROHIBrnON OF CERTAIN ARTICLES. Importation of cer Bv thc autlioritv of the Imperial Legisla- lain articles Into •' •' i ii'lbiifdTy "he '""' ture, certain articles were declared contra- fi^SiVarK band and prohibited from being imported into these Provinces. To give effect to this pro- vision of the Parliament, a great change in the system of collecting the Customs of this Province would be imperatively required. With a frontier of many hundred miles in extent, accessible in nearly all parts by water, and in many places only separated by a river or conventional line from a foreign nation, a Collector of Customs in each Port would find great difficulty in the way of enforcing the present Revenue Laws. A numerous and well-appointed establish- ment, under the superintendence of active and intelligent Officers, and adequate to the duty of constantly guarding the Provincial frontier, from the St. Lawrence to Lake Huron, could alone ensure a tolerably rigid observance of the ordinances of the Imperial and Colonial l*arliaments. ^ When articles of ordinary and necessary consumption, which can be held at a low rate in one country, are forbidden to be introduced into one closely bordering on it, where the same articles will bring a nmeii higher price, A Frontier Estah- lisbmeiil necessary •ni pp inspector CKcnetnl's (DfScc. 105 lenses these 3gisla- ontra- 3d into is pro- nge in of this quired, liles in water, a river it ion, a lid find ng the ablish- active to the vincial Lake rigid perial (essary [w rate )duced Ire the price, strong and generally irresistible inducements inducements for are held out to the practice of smuggling ; a crime in all countries looked on as one of no very heinous moral guilt, however subversive it be to the well-being of society in diminish- ing the resources of the State, and bringing into contempt the authority of its Laws. No preventive service, however formidable or vigilant, has ever been found adequate to the total prevention of illicit traffic. The com- mittee would instance the South-eastern shore of England, which, from its propinquity to the Continent, will furnish a striking illustra- tion of the trutii of this position. There, with probably the most efficient and numerous preventive service in the world, between Portsmouth and London Bridge, more infract io i' i ml ;•• r,;,:. IllM H s 108 A moderate duty might be put on artTcles prohibited. aaejport on Ditblic IDcpavtmcntis. Activity of Collec- tors in seizing ■muggled go(Kfs. tides, not high enough to render its evasion ♦vorth encountering the risk and inconve- nience of smugghng, a very large addition would be made to the Revenue of the Pro^ vince from a quarter from whence nothing is now contributed, and where a moderate tax would be equally equitable and remunerative. This would be the surest method of cor- recting what there can be no hesitation in designating as a crying abuse, and would at once strike at the root of the existing evil. But in the event of no alteration being attainable in the Imperial Statute, it may be required of this Committee to devise some plan by which the dignity of the law, as it now stands, may be more effectually vindicated. In attempting any amelioration of the pro- sent system by Provincial Legislation, the Committee cannot disguise from itself the ex- ceeding difficulty of the task. Any fresh pro- vision which it may recommend will, it is feared, involve as a necessary incident to its efficiency, an increase in the Custom's estab- lishment, and it is then to be considered whe- ther the increased expense would not neu- tralize any anticipated benefit. From the information laid before the Com- mittee, it appears that in general the several Collectors are very active in the seizure of smuggled goods; but the local causes before noticed, must render even the most unwearied perseverance and industry almost unavailing, and every day brings a fresh instance of the inspector escuprnl's Howing The appUcaut jzoes before the magistrates of ^^'-'S'^'''^^''"'* the District in Quarter Sessions assembled^ riini obtains a certificate to the effect that ne i3 allowed to keep an Inn on obtaining a license, ciitl paying a certain amount therefor, and giving certain security, after which the party ia expected to proceed to the District Inspec- tor to whom he pays the fixed amount and ob- taia the necessary license* To this system two important objections are Tiiia By«toi.i instantly apparent, 1st. Do all persons in the " ■'^'^ ''"'^ ' ** District who keep Taverns apply to obtain certificates ? 2d. Do all persons obtaining fcuch certificates proceed to the District Inspec- tor and obtain the legal license ? To the first of these questions the Committee finds some dilHculty in yielding a suitable anwer, no meanv«5 being at its disposal by which the actual fact can be ascertained. Reasoning, however, from the analogy of similar cases where parties under the like cir- cumstances certainly do infringe the law, it may fairly be presumed that omissions occa- sionally oocur. The second objection is easily anwered and the Committee from the information laid be- fore it, can unhesitatingly declare that many persons obtaining certificates from the Quarter Sessions, do not take out license from the In- spector. Many also after obtaining certifi- cates delay for many months apptying to that officer. Ill ' 1;^ * rnt IXepovt on 9ttl)Uc JBtpatctmtiUB* Mialand Z>w/nc/,~ Thus in the Midland Dis- trict the number of certificates granted for the year 1838 was 159, the number of hcenses ac- tually issued was 139, shewing a loss to the Revenue of the duties on 20 Hcenses, out of the number issued 38 were during the last month of the year. Newcastle District. — In the Newcastle Dis- trict for 1838, 91 certificates were granted; 56 licenses were issued — loss 35. Home District, — In the Home District inclu- ding the city of Toronto, 222 certificates were granted — number of hcenses issued 180 — loss 42. Gore District, — In the Gore District 173 cer- tificates were granted, 124 licenses were issued — loss 49. In the Eastern, Talbot, Johnstown, Bathurst and London Districts, it is reported to the Com- mittee that similar evasions of the law take place, convictions are but rarely obtained, and the penalty still more rarely is enforceu. Inspectors luspcctors of Districts make strong com- thrdiffi?uUy plaints of the difficulty of convicting violators of convicting of thc law, ouc of tlic principal of which is offenders. i • i ii/r • that no power seems to be m the Magistrates of awarding a sufficient punishment on witnes- ses, der.lining to obey the summons to appear. A difficulty also exists of procuring the attend- ance of Magistrates to hear the complaint of the Inspector. (By Stat. 2, Vict. chap. 4, Sec, 2, power of nd Dis- for the ises ac- to the it of the month itle Dis- rranted ; Lct inclu- tes were 80 — loss 173 cer- !re issued Bathurst le Com- aw take ned, and eu. ng corn- violators which 19 igistrates n witnes- appear. e attend- plaint of n power of <©fiCcc oC thr Kncprctor ©enrral. tx imposing fine and imprisonment ts given to Justices, not as to amount of fine.) It is also complained that the proof necessary for a conviction for breach of the laws regula- ting Taverns is unnecessarily strict. It is at all times difficult to procure credible witnesses to swear to the fact of spirituous Hquors being actually sold on the premises, and offenders frequently escape through the want of evidence, legally unobjectionable though their guilt may be apparent to all. * COSTS. No provision exists whereby the Inspector can be re-imbursed for his costs incurred in t^° reimburse unsuccessful prosecutions, and the dread of ^"^p^'^.^^" ^°' *■ costa incurred. being compelled to disburse them from his pri- vate funds may frequently deter that officer from proceeding against olTenders. The absence of sufficient inquisitorial power t<, increase in Inspectors is also complamed of, and it is t^® p"^^'®'' ^^ ^ f ... Inspoctora. sujiixested to the committee that additional powers of entering and searching suspected places would be attended with advantage. After recapitulating the above objections to the present system of issuing Tavern Licenses, the Committee would now venture to recom- mend some practical alterations which appear calculated to remove or at least alleviate the present difficulties. The Commitiee would, liowever, premise nny particular recommenda- t oils by expressing its decided opinion, that it is nl,)S()lutely necc-S'.iry to digest all the enact- % ■ r. B w f! ^.: '^';i merits on the subject of the internal Revenue, and recast the various disjointed and contra- dictory provisions into one harmonious, and equitable code, PROPOSED ALTERATIONS. TAVERN LICENSES. As a remedy for the first objection — whether all persons keeping Taverns apply for certifi- cates to the Quarter Sessions, the only course that occurs to the Committee would be to Tax rccom. have it provided by law that a small tax (a Tmpied on to! no^iinal One would suffice,) be placed on all vernB. Tavems in the District. The assessors would then be compelled to return the number of such places in their lists and a check would thus be obtain by comparing the number of apphcants for certificates with ^the number thus returned. To remedy the 2nd objection, the validity of which appears from the statistical informa- tion collected by the Committee, viz : That all persons who obtain approvals do not regu- larly take out their licenses from the Inspector, the following regulation is recommended for adoption. PerBons obtain. That on a person obtaining his certificate or ing certificates approval, from the Clerk of the Peace, he shall from Clerks of * * i . t \,i • the Peace, be bound to take out his hcense withm one ^°oiu lioenle^^week, (or two) from the Inspector, or ia de- within 1 or 2 fault thcrcof that the certificate be declared weeks. void, and the holder be liable to a prosecution, on which the issuing of the certificate should (f^ffce oi tlie Knspettor CBPrNevot. XI jYcnuc, contra- ils, and 1 >. ivhethcr • certifi- r course id be to tax (a i on all •s would mber of k would mber of number validity nforma- That ot regu- spector, ided for ficate or he shall bin one )r iii de- leclared ecution, should be held sufficient evidence to ensure a con- viction. Nothing unreasonable or over rigorous could result from the adoption of this course, as any one applying for and obtaining a certifi- cate would keep or purpose to keep a Tavern, From the experienced difHculties of obtain- ing convictions, the committee would strongly urge the expediency of introducing into any new enactment full directions as to the method of proceeding, the manner in which the tribu- nal should be constituted, that so many Justices should hear the complaint, receive certain fees which might tend to induce a more regular at- tendance, that a summary and explicit power of enforcing the attendance of witnesses, and j„ ^^^ ^ punishinff contempt or disobedience by fine or nactment to ^ '^ . ^ 1 111 • 1 Pfni>owcr Ma. adequate imprisonment, should be given to such gistrates to pu. Magi^'trates, which line should in all cases Jy^ J-mc o" in" n mount to a greater sum than is paid for the p^sonment. license, to obviate the chance of bribery by the defendant, that tlie nature of the proof ne^ cessary for conviction be explicitly denned, that every relaxation of tiie ordinary rules of evidence consistent with common justice, be athnitted in favour of tiie prosecution and the '•onus probandi" as mucli as possible be t]u-own on the defendant. In every v/ell digested and practical system of excise this principle prevails, and is gene- rally found best calculated to answer the ends of justice, and punish oflenders. In some parts of the empire it is held to be sufficient *\ XII Inspoctom to be reimbursed costs. w proof of the sale of liquors in a house, if mea- sures, vessels, glasses, and other ordinary inci- dents to that business be found. COSTS. It is also recommended that provision be made to reimburse the Inspector for Costs actually incurred when he fails in obtaining a conviction and the fault rests not with him MOIETY TO INFORMERS. The Committee would FxOw wish to call attention to a defect in the present system al- ready noticed which it would respectfully sub- mit has undermined the efficiency of the Revenue Laws, to an important extent. It is unnecessary to make further comment on the Moiety restor. . ,. ,. r^ ^ • .1 •. r ed to informerfl, experienced impohcy 01 takmg the moiety of the penalty from Informers and the Committee most strongly would urge the propriety of at once restoring that inducement by repealing the 2nd clause of the Statute of 6 Wm. IV, Chap. 4, so far as it prohibits such necessary stimulants to unpopular exertions SHOP LICENSES. With regard to the system of issuing licen- ses according to statutary regulations to shops in which spirituous liquors are sold, the Committee has found no means of ascertaining whether the law in respect thereof is enforced or evaded. €H{fcc of the Itnoprctor (STrnirai. XIll fmea- V inci- 18IU. ig ihop licL'n- ion be Costs ining a liim to call item al- iUy sub- of the t. It is t on the oiety of mittee ty of at peahng m. IV, cessary Ig licen- lons to |old, the •taining Inforced Licenses are issued by the Inspector on the ^ytsm of i party applying givuig certain information as to »cs. the situation of his shop, and paying the pre- scribed amount. By a return made to the House of Assembly of the number of merchants shops in the Pro- vince, and a comparison thereof with the re- turns of the various Inspectors, it appears that in the year 1836, there were in all 11 03 Shops, out of that number 455 were licensed to sell spirituous liquors and wines, but whether any of the remaining 708 shops, by law, should have had licenses, the Committee has no means of discovering. In the Home District the num- ber of shops hcensed in 1838 was 43, no deci- ded opinion is advanced as to the probability of the law being rigidly enforced. It is recommended however, that these pla- to impose a ces should be returned by the assessors (which ^5^*°"^°^'^*'" can be effected by putting a small tax on them) & thus afford the district Inspector, some check on the number of licenses that ought to issue. The Committee would of course apply its former recommendations as to proceedings against offenders, evidence, costs, witnesses, &c. &c. to the present case, suggesting in addition that a more explicit description of the liquors to be sold should be given, as evasions have taken place in consequence of ambiguity in preceding Acts, respecting hquors distilled, and not distilIed*~spirituous and not spirituous. After commenting on the remaining duties of the District Inspectors in issuing Still, Bil- I:! 1 ■ U i- '!.i XIV ^tpoxt on PublCc Dra>tills for icensed oth be ersonal ot con- ce to tiy ho- t lay be [ith the 1*^8, the should [uty or le exi- paid con- Immit- Ito be <^tcc ta tiie Htniipccior ^eturai. XXI gained by the employment of an additional officer before deciding on recommending such a step, which, however, it fully conceives to be justified on the strictest ecom mical princi- ples. An active deputy could certainly at least once a year make an inspecting tour through the district, make accurate hsts of the number of places which ought to be licensed, enter, search and examine all suspected places and by observation and actual admeasurement test the accuracy of the requisitions, sent in to the Inspector's Office. It is in vain to propose alterations however salutary, if persons be not appointed capable to see them duly carried out, and no more ad- visable or economical plan has occured to the Committee than the appointment above recommended. It would perhapS; be some additional check on Distillers or applicants for shop licenses were they compelled to swear to the correct- n:ss of their requisition with the pains and penalties of perjur^^ attached to any violation oatu to accom- of the oath. It woald also be desirable that P'^^y '^«^*'"' tion. each requisition should specify the exact lo- cation of the place for which a license was required. Full powers of entry at all seasonable Powen of En. hours should be given to the District Inspector, ^'y- and those acting under him, into all suspected places licensed or unlicensed, for the purpose of making searches or of medsuring the conten 'is ';;i w 51 ij m H : 1%' 3^x11 Slrport on 9utUc !Br))artmrnt8. of the vessels used in distillation and strong penalties should be provided, to be levied in a summary manner on all persons obstructing the ojflicer in his lawful duty. The observations previously made respect- ing the attendance of Ma/ristrates, to hear complaints, the compelling the attendance of witnesses, and the necessity of relaxing in favour of the Crown as much as possible, the strict rules of evidence will apply equally to the collecting of the duty on stills. The Committee is induced to recommend the introduction into any new enactment on this subject, of an exphcit and positive direc- tion as to what vessels are to be considered as liable to the duties. Either the presont law is ambiguous and defective, or distillers evado its provisions. It should be provided, that the Duties should ^.|^ty should be levied on every Beer Still, Faint be laid on cor- *' . fain vessels for Still, Doublcr, or Other vcsscl of any kind or '"^* description whatever, in which the Beer or Wash is heated or prepared, or in which the low wines are received or run, or wliicli may in any wise act, or be used as attached, con- nected with, assistajit or auxiiiory to, the vessel ordinarily denominated the Beer still — or any vessel, by the use of which the process of dis- tillation is carried on, with greater facility or productiveness than would be elTected by the use of one Beer still only, and also that care be taken that no evasion of che provisions of the law take place by the use of Cap or re- .ceiver of Steam placed on or attached to any ^fKce of the JJnsaJcttov CSrcncrnL XXIII strong ried in ucting ^spect- hear mce of ing in )le, the ally to inmend icnt on ! direc- lered as I nt law s evade lat the , Faint xind or Jeer or ch the zh may con- vessel or any of dis- ility or the •*? by Lt care ions of or re- Ito any fer. still in calculating the capacity of such still. It must be recollected, that so long as the duty is levied in the manner at present pre- scribed the owner of a still by working extra hours can make double the quantity than can be produced by another of the same capacity in the ordinary working hours, witliout paying extra duty. It has been suoj^ested to the Committee, ^ , '^'^ _ ^ ' Duty on that by It .ying the duty on the fermenting tubs meniing tub advantage would arise to the Revenue, and fraud be made more difficult. But such an alteration is open to this objection, that there are two methods of working, in one of which, .e wash is of double the consistence of the other, and consequently of much additional strength. Anotiier method has been mentioned, which D^^g^^j^ is certainly deserving of attention though not entirely free from objection, viz : To levy the duty on the gram consumed in distilling, and thus do away with all labour of measuring or w.. >-;i guaging Stills or Beer Tubs, i^roposed to compel every Distiller statement to , / 1 K . c . , he furnisljod ot V [quarterly (as agreed on,) to lurmsh grain used. It V mon*l. a statemttil under oath to the District Inspec- tor of^e quantity of grain used in his Distil- lery, on which, that officer should charge the legal duties. It was considered that by impo- sing a very heavy penalty with forfeiture of Dist'^^ery &c., it would ensure a fruitful return esp * j^lly as it would be in the power of any workiiian in the Distillery to inform on the Il XXIV IXtpott on llubUc 13e|)artmenti!(. V u; i- owner, and make him liable to the fine. His return might specify the various parties from whom he bought grain, and thus if he omitted any one name, the individual so omitted might also, perhaps, come forward and by proving the sale, convict the infringer of the provisions of the law and the sanctity of an oath. Although the Committee be not prepared to recommend the adoption of this plan, it has deemed it right to submit its outlines as worthy of attention. Violation of the It is rccopimeuded that any penalty or for- law prohibit « . -, . „ , r ^^ i future license fciture for vic .' k oi any clauses ot the law [*,^i"y,|,^^';j"jj,° relating to stills ojuld be accompanied by a fringing. prohibition against granting a Hcense for the space of years to any person convicted. By the Stat. 50 Geo. III. ch. 6, a duty of Billiard Tables £40 per anuum is directed to be levied *' on " all and every person or persons having in his, " her, or their possession, custody or power, " any Billiard Table set up for hire or gain " directly or indirectly, whether such person " use or permit the same to be used or not." See appendix j^ jg notorious that Several Billiard Tables paper marked c. are used in the to^vns of the Province for gain, yet it appears from the Returns of the District Inspectors, that for the years 1836, 7,* 8, 9, only two licenses were issued of this descrip- tion. Inspectors complain of tlie difficulty of pro- curing legal evidence of the Table being used for gain, no person being wilhng to give the necessary testimony. m ^I^^rt of tlit Jrn»pcctor ^rnrral. icxv His 1 from uitted might •oving isions ired to it has vorthy 01* for- he law I by a for the cted, luty of i "on in his, power, r gain )erson iot." ables gain, |i strict 8, 9, jscrip- |f pTO- used •e the It is recommended that such an alteration should be made in the law as would render every Billiard Table liable to duty, if kept by the owner of any Tavern, Ordinary ,Victualling House, Confectionary, Ale-house, or other place of public resort, or entertainment, or Boarding liouse, or in any attached to the same ; in short, every table unless kept in a private house- And under the peculiar circumstances of this country, the " onus probandi" might very justly be thrown on the Proprietor of any Billiard Table. The fact of the Public being admitted to the room might also be declared prima facie evidence of the table being used for gain. Sieamhoats, — The Duty on Steam Boats ac- . ^"4*' .°" . '' Stedinboats not cording to the answers of the Inspector General properly cou " has not been collected, except in a few instan- * ccs either in the present or in the previous year." The committee cannot forbear strongly animad- verting on the apparent neglect of this branch of the Revenue. /AnHwersor In- It is complained " that no particular Inspec- spector Mid. " tor has any defined jurisdiction for the reason ^^ "that no boat is attached to any prescribed f^^J'^^^^^^^^^J^^^^^ "District," and further that no provision was tiouUr ditttict. made for the levy of fines on the premises of the Boat evading the duty. It is suggested that this could be simply remedied by declaring each Boat within the ^'^^^^ p'^""*" jurisdiction of the Inspector of the District in which she wintered, and by giving the required power of entry on the prcmiHod. % 'A •il i. V ^ It '1 - n\ l:k U '!■ XXTl UriKurt 3U l^blU Braartmentn. The Statute 56 Geo. Ill, ch. 34, declares p«diar*? *** the duty of issuing licenses to Hawkers, Ped- lars and petty chapmen, on the Collectors of Customs. ?*ctor Genwi ^^ *^ Suggested to the Committee, and cer- »'• tainly appears to it reasonable and advisable that the District Inspector should issue such licenses^ their jurisdiction being more conclu- sive than that of the Collectors, who generally confine their observations to their respectivo ports. Auction Duties.— Th^ law authorizing the levy Auction duty ^^ ^^^® brauchof the Revenue is reported to law has expi- have becu recently allowed to expire, a renew- al of it as affording a legitimate aid to the Pro- vincial Revenues is of course desirable. 3rd. Diviaion. It now remains for the Committee, in ac- cordance with its proposed system of enquiry to enter on the investigation prescribed by the 4th, 5th, 6th, 8th, 9th, lOth, 11th, 12th, 13th, 14th, 15th heads of its Instructions. i^"ctorGenM* ^* appears that Public Accountants may be ai, appendix.) regularly divided into three classes, 1st. The Public account. ^^^^^^ of Departments at the Seat of Govern- ants divided in. ment — ^TIic Receiver General — The Commis- to 3 classes. sioner of Crown Lands — The Surveyor Gene- ral of Woods and Forests — Secretary of Cler- gy Corporation. All these functionaries with the exception of the Surveyor General of Woods and Forests are required to submit their accounts to the ( t( declares fs, Ped- ctors of and cer- tdvisable lue such 1 conclii- renerally jspective r the levy sorted to a renew- the Pro- e. 3, in ac- enquiry d by the th, 13th, may be .St. The iGovern- 'ommis- )r Gene- of Cler- jption of Forests to the MIcr fd tbr Xii0|irttor Qfeiieral. XHTLl Department of the Inspector General for exam- ination and audit. The Head of that Office reports " sufficient /^nsweM «f " regularity does not appear to have been oh- inspector Gon. " served in this particular, and I also find that "delays have occurred in their inspection in farUy '^norob- " this office, after their transmission to it, when *^'^^^- " other business has intervened.'' The Committee cannot proceed without an- imadverting on the occurrence of any irregu- larity or delay in the transmission or audit of Accounts of such importance as those just al- luded to. With respect to any delay occurring in the office of the Inspector General it is to be re- Nothingshouid marked, that nothing, if possible should be g;'^* ''audTof permitted to interfere with the immediate audit accounts. of these Accounts. If the assistance at present afforded in that office be insufficient for the punctual despatch of business, it would be advisable to allow such extra aid as would obviate the recurrence of such detrimental delay. As is suggested those officers could be di- rected to furnish their accounts and vouchers, for audit, to the Inspector General, within days after the expiration of the semi-an- nual period appointed for their return. It is also remarked, that the instructions from the Lords of the Treasury, do not seem g^^^ q^^. to contemplate the Surveyor General of Woods erai of Woods and Forests acting as a pubhc accountant, yet lastructioM. ^without any change in these Instructions, that ■i^. XXVtII I^PIiort on Itotilic Bepartmf ntiu III .,, M W: m I ii m ■ h^ m-% • ''. tf officer has nevertheless apparently from neces- sity always been a Receiver. Collators and Collectors Sf Insjicctors, — Under the 2d class in»p«otor». of Accountants are comprized Collectors of Customs and Inspectors of Districts, As set forth in a preceding part of this Re- port, Collectors are allowed 40 days. Inspec- Tima allowed ^^^^ ^^^ montli after the expiration of their for their turns. ro- respeetive quarters, to make their returns. Fiacai Year. Somc ijinecessary confusion takes place in consequence of the Fiscal year ending at po- riods, with different accounts. One common '^^^ Committee would strongly recommend termination of the adoption of One common termination for voar necessary. * the year, when accounts are to be closed, and that 20 days as an ample sufficient period should be the time allowed to all these officers to return their accounts. Sheriffs, Clerks of the Peace, Magistrates Sfc, — Under the 3rd Class, are ranked Sheriffs, Clerks of the Peace, Magistrates, Colonels of Militia, &c. Irregularity in CJrcat irregularity has occurred in the trans- fieturns. mission of returns of Fines, and Forfeitures, by Sheriffs — Clerks of the Peace are open to the same charge. A method of ensuring regularity in the re- turn of fines &c. by Sheriffs, and Clerks of the Peace is believed to form part of the Re- port of another Committee, to whom the Sheriffs Departmeut was especially submitted jbr inquiry. i^;; ^^\ ^({(cr of the J^naptctor CSfencrai. xxix le re- Iks of Re- the litted Colonels of Militia according to the existing; law make their returns to the office of the Adjutant General. Magistrates Returns, — It appears that Magis- Mngittraio* trates " do not seem to consider that they are "'^'^* "° '•* " required to make any return to this office of " fines or forfeitures or Duties on Ale and Beer " Licenses collected by them and payable to " the Receiver General." It is much to be feared that great irregularity has prevailed in the levying, and paying over to the public use, of this part of the Revenue. In an extensive and thinly settled country, it is most difficult to ensure the constant su- perintendence of an active correcting povs^er over the ill kept accounts of such an unorgan- ized body as the Provincial Magistracy — ^whom the enactments of Statutes have converted into Public accountants. They are directed to pay over moneys collected to theReceiver General, but it is needless to remark on the latitude al- „, 1 1 1 -11 1 1 r 1 • Though direct. lowed to the will and pleasure ot the parties od to do lo. themselves by the apparent absence of any inspecting or coercive power by the interven- tion of which, laxity might be prevented, and default if existing be discovered and punished. A reference to a statement of moneys re- ceived from Magistrates by the Receiver J.^*"* "i?*®™*"* o J from Receiver General from the 1st January 1838, to the oenerai*. offiw present period, in the appendix to this Report, will shew the paucity, and very small amount iOf Revenue derived from thi^ source, appendix.) XXX Kciiort OH Shit)U( DrpartmrntJi. Ti m. iff' m The Inspector General suggests the possi- bihty of placing some check on the receiving of fines &c. by Magistrates, by directing them " to send quarterly returns of the fines levied Oieok recom- " by them, with the names of the parties, and mended by In- J^ /• i i •Deotor Conor- " the nature of each case to the Clerk of the " Peace, who might then prepare two abstracts, " one of which after having been r'^ad in open ** Sessions should be transmitted to this oflice, ** and the other posted up conspicuously in the " Sherifl[''s office, or in some other public " place." This method might possibly effect some tioui of Cora- amelioration, but the Committee is induced mitteo. Btrongly to prefer the adoption of some system by which the Justice of the Peace would cease altogether to be a Public Accountant, as it is needless in the present social position of the Province to expect unerring regularity and exactness in his accounts, while his situation is (or at least ought to be) merely honorary and not designed as a source of positive emolument. Aio and Boor Somc advaucc tov/ards effecting this object Licenses inigltt , . bo issued by In. might be made by acting on the recommenda- tion of the Inspector General, and transferring the issuing of Ale and Beer Licenses from the Magistrates to the District Inspectors. With respect to Fines, Penalties, 6lc. now collected by the Justices, a new system might be adopted, by which either the District Inspec- tor, or some other regularly paid officer, from whom security is required, might become the apactors. ^CScr or tUr Sujoi^cctcr ^rnrtal. xxxt Bole rcccivcrof moneys arising from sentences of Magistrates ; thus on a fine or penalty being imposed by a Justice or Justices, he or they might notify the Inspector or stipendiary Magistrate (if such an ofticer were created) of that section of the country, of the particu- RflcommeDda- lars of the fine so imposed, and that functionary fino« ""''°'''*"* under direction of the Magistrates might then be empowered to proceed to levy the same, and thus become the Receiver and responsible Accountant, for all die money collected under the warrants of Justices of the Peace — in place of there being a number of accountants diffi- cult to be checked or controlled, scattered over the country. Moneys directed by present enactments to be paid by Magistrates or other local officers, might it is submitted, be with at least equal propriety and regularity disbursed to those re- ceivers, when levied as above suggested by the Inspectors on stipendiaries under the gen- eral superintendance of the Inspector General. Militia Officers. — It is suggested that Militia Officers might be required to send quarterly re- '^^iiit'* OfBcors (. r ^ i- n . 1 should mako ports oi tines and exemption money collected, quarterly re. to the Clerk of the Peace, who, after reading ^c?^ ° "*'' them openly at an appropriate period during the Quarter Sessions should forward them to this Department. They might also, if thought advi- sable, be posted up in the SheriflT's Office, and thus form a double check upon the Accountant." As a similar enquiry is directed by the In- structions of another committee on the Militia, ' l! XXXII I'll 1st' I I 141 I t ■ 1 Fufljcjpnt pow- er «xistH for prompt trnns- mission of ac- counU. Comptroller might bo ap. pointed, but for the expense. Form of ren. tiering ac- count*. Alterations may bo ueeen- wry. it is not considered necessary further to com- ment on existing regulationfi. It appears from the information laid heforc the Committee that so far as Collectors and Inspectors are concerned ** a sufficient power at present exists for compelling prompt and regular transmission of accounts," and also that reasonable means are in the power of the Inspector General for ascertaining the fidelity of their returns. That officer suggests the possibility of pro- viding a check on Collectors of Customs, by appointing a Comptroller at each Port, but the expense of such an office must render its creation at present inexpedient. With respect to the form in which accounts are rendered to the office of the Inspector General, the Committee is informed by that functionary, that as far as Collectors of Cus- toms are concerned, he " has commenced certain regulations which when matured and fully introduced, will accompUsh all needful improvement with respect to the returns of that, class of Public Officers-" In the event of the adoption of the recom- mendations contained in this report, fuj;ther al- terations in the form of rendering accounts may be found necessary. In answer to the inquiries of the committee "whether the accounts of moneys expended by "Commissioners appointed under acts of the " Legislature be duly examined at this office," ■I is »» 0Mtt oC the XttKijirctDir CSfeticria* xttxih it appears that these accounts arc not generally ^<''??""*'' . °^ transmitted to the De[ artment of the Inspector commiMionew. General, The general impression seems to have hcen,tliat these Commissioners were only answcrahlc and bound to furnish their accounts to the Legislature by whose vote their duties were created. Some of these Commissioners transmit their returns to the Lieutenant Gov- ernor — others directly to the several branches of the Legislature, these returns are also made at irregular intervals, sometimes in the middle, often near the close of the session. Nothing il Under this system it would seem, that no would thu8 ap- ^, • - f 1 1 • ^1 • A . pear can chock other means exist ot checking these important thtse returns rciturns, than the laborious process of a Parlia- mentary^com- mentary Committee, a circuitous, & not always n""eo. infallible method of eliciting the true state of "complicated accounts. The Committee is induced stronorly to re- „ ^ ... in Some more ex. commend some more expeditious mode ot con- peditioHs mo>ie trolling the receipts and disbursements of the rcco°ipt?'°'aIId lai'ffc sums frequently in the hands, and under J'sburscments o 1 •' ^ ' ofcominissions the orders, of the Parliamentary Commis-rocommcnded. sioners. The Inspector General suggests, " the most " expeditious course would be to direct all re- fnsfoctor Gcn^ " turns of public expenditure by Commission- <""ai. " ers, to be prepared in triphcate, and sent to " the Provincial Secretary. The Lieutenant " Governor could then cause one copy to be " sent to the Inspector General's Olhce for oxa- " mination, while the other two copies might be E XXZll Utpwt on HuMtc Bepartmentii. r:r 11 ! 5l lilt I yi,i ; ** laid before the L'>gislative Council and As- " sembly. To this office it would be merely " necessary to furnish the accounts and vo'ch- " ers/' Gr«ft improve By the adoption of this method^ certainly a ment would be , . ^ i i i ^ • , i introduopd by great improvement would be at once mtrodu- thi method! °*^^^> and error or carelessness be less likely to pervade these important returns. A Board cf The appointment of a Board of Works has WcrkB wouii? often been discussed, and doubtless if once in be the best . . i i rp t i check. active operation would anord the most com- plete check upon disbursmentp on account of Public Improvements. The Committee how- ever, is not at present prepared to enter into the discussion of this important subject, or give a decided opinion on the advisabihty of Creating such an Institution. Ferries add Mill'Seats, — It appears that n j No Returns Retums are made to the office of the In spec- made of rents i p i ,. ,, . , \r>-. of 1^.. Ties and tor General or the rents ot r ernes and Mill Seats. It appears to the Comr:iittee, that such an alteration is most advisable as would bring under tne review of tliis departmeni, thi.'^ Tiu? branch of branch of acccuiits, as the Head of the Office b- !-ro't su^iaests he should be " dulv luraished v ith sucli '*inionriation rcS|:ecting the terms of all I'cen- ** ses, ano 'hat all lessees who f iJl in arrear to ^' the extent of more than one period 'cal pay- '^' ment Bhould be proceeded against, and be lin- ble to a forfeiture of their hcense or licenses.'' r.ijcnl ..uiiT r' view "f --r,j[. (.>en- *k In accordance with the principle that this department should act as the 'General Cotnp- (( nci As- merely vov.ch- taiiily a ntrodu- ikcly to )rks has once in (St corn- count of ee how- iter into rject, or ibility of that n J Inspec- md Mlil lat such id bring nl, this Office lii sucli all I'ccn- irrear to cal pay- id be hu- iccnscs."' that this il Cotnp- ne i Inspector Generan«^"P«°t°' Gj»n- ••■ oral rcipecting has suQ-^ested a method of providing an addi- Fees on Pm^ tiond cuv :k on the accounts of the Receiver ^°*^' General with regard to the fees on Patents, " By requiring the Surveyor General of Lands " to make a semi annual report to th's office of " fees paid to the Receiver General founded " on the receipts brought to him from that "' officer, by persons obtaining Patents fox *' Lands su])ject to the payment of fees. " The Receiver General might also be re- Receiver Gene. ,, • 1 ^ 1 I 1 • J , ral should pro. '•quired to produce vouchers Fhewing thcduce voucierB ''premium paid by the Purchasers of his Bill^ ^^^3"°,^^ ^J^] '• of ilxchange as checks upon the accounts re- c^iingo- '' lating to that branch of his receipts," Commissioner of Croivn Lands, — The same rt" 1 1 1 1 1 f ^luggestiou of omccr has also suggested another plan of an- inspector Gen. ticipatod improvement relating to the Com- ToimniesLire^ missioner of Crown Lands, which the Com- ^."J'^g* '°^^" nuttee feels bound to no dee, without joining in any recommendation of it, mere especially as the officer to be chiefly affected by the change is not deputed by the local Government, but the appointee of the Lords of the Treasury. " The CommLsioner of Crown Lands for exampl-^ — under a new system might hand to (( XXXVI Heport OH Utttklfc 2ie|}artmcnt0. '•!■] U^' ijl M 'i: I " an individual offering payment of an instal- " ment, due on Land a certificate of the amount " to be paid, addressed to the Receiver Gene- " neral upon v/hich that officer after a due " entry in his Books might write a receipt. — " The certificate thus receipted when returned " to the Crown Lands office might then form " an authority to the Comriiissioner for giving " an acknowledgment of payment to the pur- " chaser of the Land, and serve as a most By this sugtes. " Satisfactory voucher tojhis accounts as well lion the Com.«as a chcck UDon the accounts of the Receiver missioner ®* ^->, i i • r Crown Lands " General." — The two officers would m fact to General ^wouw this cxtcut mutually chcck each other, and the check each oth- J.. gj^ of loss or misappropriation of Public money be effectually guarded against. The Committee has obtained several state- Balanccs due i • i j i i r byaceountants.ments shewing the amounts due by tormer Collectors and Inspectors, and the Balances due by officers now holding those appointments. iw n:'i To be seen in appendix D. By a reference to a paper marked D, ap- pended to this report, will be at once seen the various Balances due by officers once holding the situations of Collectors and Inspectors, the date of each Balance accruing due, — and other information < connected with each separate transaction. if It is much to be regretted that those out- standing Balances form in the aggregate the sum of €5425, 16s, 9J, The earliest of them 'ith which the con- ai f:% I U ■ If f ! 1 i ft' f ft xxxvni lir|)ot< oh S^iibUc Bf j)artment0. tem|ilated arrangements could be pregontly entered into. Any derange, jf must bc obvious Lowevei*, to thc Icast re- rnent of uffairH ^ . • -, , , of such Bank liecting muKi, that any temporary derange- il^^'iy affect the ment in the monetary affairs of a Bank which public credit, jjg^^j qhqq been made " The sole depository of " PiibUc moneys, and the medium of payment *' of all public debts," would necessarily have an alarming and dangerous effect on the credit and refc:ources of the Government with which it was thus closely connected, While the Banks of this Province retain their present character of Institutions upheld The nrcsent i i i -i • .• • . character ofSolcly by their respective private resources, it Banks would jg ^^^^ difficult for tlic Committee to take jeopardize li- nanciai affairs uDou itsclf the rccommendation of a change so of the province. * , , . . t i complete and organic, as to jeopardize the whole financial affairs of the Government of the Country on the anticipated stability of any institution how high soever may be its indi- vidual reputation. Additional stability and credit would of course be attached to the character of a Bank Stability of a "^'^^^^^ rcsourccs had been so materially ex- Bank would bo tended by being made " the sole depository of increased bybe- n i i- .. i i t • ing a deposito- " all public moueys, ' but the pecujiur organi- n'lyB.^"'^'"^'"°'zation of thc Institution would remain the same, and open to the objections above no- ticed. A difficulty might also arise in respect of the security required of the Public Accountants. ^NfCcr ot thr Kn.^iJfctcr (^rnctrat XXXIX ;ct of anta. There is little doubt but that most of those ofR- .\, difficuuy might ansa cers would prefer having the moneys for which ffj'" th» secu- thcy arc respectively accountable, in a safe from Public ac^ J?anking Institution, but perhaps their seci^iities ^^^^ might not be willing to encounter the double risk of the possible insolvency both of their Principal and the Bank thus made " The sole •* depository of public moneys." In the answers of the Inspector General will (Pee answers be found the opinion on this subject, which the Gencrai.7°*^^^ knowledge and experience of that Functionary have warranted his advancing. "Without a much more protracted and ex- Committee «n ^, , , . notrei^ommend tensive inquiry than a.ny which it is now in the the mea»urer ^ , .^ . , . without a far- power ot the Committee to bestow, it must ther inquiry. hesitate to express any decided i v. commenda- tion on this most important question. The wisdom of the Legislature may fitly be This subject a employed on a subject of such moment, while ^'^co'n^lderation the opinions of individuals, in the capacity of ^^ the Legisia- members of a Committee like the present, should only be advunced when based on the most accurate calcukition, and presented as the fruits of combined research and experience. CONCLUSION. The result of the inquiries of the Commit- tee may now approach to a conclusion. If presented in form unexpectedly voluminous, it Concluding re. is expecied that the great extent, and impor- tant nat .'•e of, the many subjects submitted to its review will be remembered, and the difh- XL fXtpovt on l^ttdUc 29e|iartmr)tts* 1^ I S ^-i ii ) [14 culty of condensation considered, before the charge of prolixity is advanced. Speculation has been but sparingly indulged in, unsubstan- tial censure, or animadversion carefully avoid- ed. Many of the views of the Committee are, of course, open to objection, and many of the subjects introduced might have been comment- ed on at greater length, and doubtless with greater perspicuity, had time or circumstances permitted. It may, however, be reasonably anticipated that no alterations are recommend- ed in the course of this Report to which the test of experience may not safely and effectu- ally be applied. All which is respectfully submitted. (Signed.) R. B. SULLIVAN, A. BALDWIN, RoBT. S. JAMIESON, Henry SHERWOOD. No. 1, Committee Room, Toronto, .January 6th, 1840, •e the lation bstan- avoid- ire, of )f the iment- i with tances onably imend- ch the ffectu- 'AN, ESON, ,VOOD. OiSrr of thf CTommf »sioiier of CrotD t ttinDrs. xu OFFICE OF THE COMMISSIONER OF CROWN LANDS. The hinds returned to this office for sale l^^j^, ^j^^,,,,;, consist of portions of the Crown Lands and of "»»»•«*«•'»*• the Mihtary Reserve at Toronto. The Lands of the Six Nations Indians and of sundry Tribes of Indians are also placed under the management of the Commissioner, The mode of disposing of the Crown Lands Mode of di«po. is regulated by 7 Wm. 4th chap. 118, which au- ufdi» thorizes Land Rights to be taken in payment, both for Crown Lands and Clergy Reserves ; the Crown Land Fund being charged with all the Land Rights so absorbed. The effect of this arrangement has been to Beneficial to benefit the Clergy Reserve Fund at the expense .e^f/Funa. * of the Crown Fund. The quantity of Clergy Reserve Land authorized to be sold is now nearly exhausted, but in the event of any addi- tional portion being brought into the market, it is certain that such Lands will from their more favorable situations, command a ready sale. The effect then of the practice adopted in the Commissioners office of taking Land Rights in payment on Clergy Reserve Sales will be to charge the Crown Fund with a large sum on account of the Clergy Reserves while the amount realized by the sale of Crown Lands will be wholly inadequate to meet that charg«. XUI 2|l(|ort on PMU Idcpartmcntfi. ii ir t --J •> ! s»!f of Lands The business of this office, so far as rejsjards wellconductea. ° the disposal of the PubUc Lands has been well conducted ; but the system of accounts has confused. been so confused and irregular, that large de- - , - . . ficiencies have been discovered to exist, while Large deficici* , , , ^ . , ^ ti i encos. the booKs fumish no means of readily detect- ing the cause. The committee transmit a statement of the rec^eipTs^" and Receipts and Balances made to the 31st Octo- bakncos. bej. ig39^ and continued to the 14th Novem- But no reiianco t>er, but they place no great rehance on the placed thereon, accuracy of this Statement, being satisfied that nothing less than a careful revision of the whole of the accounts will enable them to report the true Balances due to the public. The balance appearing due by the Commis- sioner, is reported by him as now deposited by him, as a public ofiicer^ with the Bank of Upper Canada. The committee beg to observe, that the ar- bitary mode of charging the services of the Clerks in the Oflice of the Commissioner of Crown Lands, on the several funds accounted Adefinite mode ^OY by him, docs not appear to have been au- ^Ygr^Jg^^ ggoufd ^horized J they recommend, therefore, that be adopted, some definite arrangement should be made re- garding the same. The Committee having recommended in their Report on the Receiver General's Office, that all monies should be paid to that oflicer, luggest in pursuance thereof, that in future <^rir ot tlir (ttmminvlontv of Croiott Axntrs. xuii jgards n well ta has ge de- , while letect- of the ; Octo- fovem- on the ed that 3 whole »ort the ommis- iposited Jank of the ar- of the 3ner of iounted een au- e, that ade re- ided in Office, officer, future when any Sale of public Land is made by Auction, the person making such sale, shall transmit the proceeds to the Receiver General, „ together with such a statement oi such Sales, chasing public to be filed in his office, a similar statement tJ^nsmit" pJol being forwarded to the Commissioner of Crown ^eeds to Recei. o v«r General. Lands, or agent for the sale of Clergy Reserves as the case may be, by whom the same will be carried to account. Payments made m Toronto should be on a requisition in duplicate, one to be left at the pa^mentsrouid office of the Receiver General, the other to be \^^'^^l^^ *" '^''' receipted, and returned to the Commissioner or other officer, as a voucher of the payment having been duly made These vouchers transmitted periodically to tlie Inspector General, will enable that officer to check the accounts of the Receiver General. The Committee are of opinion that too little regard has been paid to the instructions issued g^^d for Z'- by the Lords of the Treasury to the Commis- f "^^^'^"^.^ °^ T 1 1 -1 1 • • Lords of f rea- sioner of Crown Lands, had those nistructions sury, been followed out, no such defalcation as the Commissioner complains of in his answer to the third query of the Committee could have occurred. In the course of their investigation,the Com- Answers of mittee addressed certain queries to Messrs. JJ.^''ff*j^j|^°/Jj| Thornhill, Tod, Dean and Stiers, whose replies j^'i stiers. re; particularly deserve the attention of the Gov- ernment. XLIT Mtpmrt on fMAft BeiNirtmf tKA. ■■ft. f i 1 1 I 't f I I Hi.' Se**cMt? t£ "^^^ ^^^®^ object of the Committee in making chief objtot of those enquiries, was to ascertain if possible, how the deficiency in the cash complained of by the Commissioner of Crown Lands could have arisen, they regret that little light has been thrown on this subject, yet the fact of a certain loan having been authorized by the Commis- Partiy perha s '^^^'^^^ to ouc of the clcrks, which was from lime occasioned by to time advanced by the Cashier, out of money of the clerks, rceived in the Office on public account, may to that extent at least have been the occasion of the deficiency ultimately discovered in the amount of cash at the credit of the Commis- sioner at the Bank of Upper Canada. The Committee sought to obtain from the Explanation Commissioner such explanations of the transac- CommiMione?! ^^ou in qucstion as might have confirmed or **"iVJ'°°° "-changed that opipion but the Commissioner not having furnished any such explanation, the Committee have only to call the attention of the Government to the irregular proceedings which appear to have been permitted in the Crown Lands Office, The entire want of efficient checks in the office of the Commissioner of Crown Lands, Revision ne-^^S®^^^^ ^^^^ ^^® confused modc of keeping cMsaryin modo the accouuts, render necessary in the opinion the office. of the Committee, an immediate and more thorough revision of the system under which tioned in Mr. that officc is at present conducted, than the fecommended? Committee have been enabled to make, and that the method of keeping accounts in future, MNtf of (tif (Soramff ofonir oC erotoi MMunn, xl? recomniended in the Report of Mr. T. C. Patrick, hereto annexed be forthwith introdu- ced. All of which is respectfully submitted. (Signed) W. ALLAN, Chaibmah. W. H. DRAPER. R. A. TUCKER. J. MACAULAY. J. S. MACAULAY. HENRY SHERWOOD. Investigation Commission, Committee No. 2. 28th Dec. 1839. /: XL VI 2Xc{HKrt on public IdciMirtniettui. I IS (n 1.1 l^ t! :L Mi \m \m m ■('• I IS ? I in increase ur Eduction of ■&• lariea. APPENDIX No. '. OF SECOND REPORT OF GENERAL BOARD. Report of the Invcsllgntion Co7nmittcc No, 2. saiarieiofpub.To the Board of Commissioners constituted by hcofficom. virtue of a Commission under the Great Seal of the Province of Upper Canada, ap- pointed to enquire into the present state of certain Public Offices, Aic. «Sig, The Committee in their several Reports Commitiee having forbomc offering any suggestions as to to'^Jecommend the future Salaries of Public Officers, or as to J*" the necessity of any increase or reduction of the assistance at present afibrded, the more especially because by the Resolutions respect- ing the Union of Upper and Lower Canada, adopted by the Legislative Council and House of Assembly, the determination of the amount of the Civil List, and consequently the rate of salaries to those Officers, is left for the consir deration of the Imperial Parliament, indepen- dant of which, the changes which that reunion necessarily involves and those which have been suggested by the Committee, if carried out will require many alterations of the present system of salaries, for the determination of which the committee have not the requisite data, nor do they conceive that their opinion on this subject, connected as it now is, with a great political change, was sought to be obtained. With reference to the subject of the School Lands, the Committee have not yet been able Raatont. 2. to acquire the information they liavc sought ^*^'^""jy*'^|j"" for, nor in it i)robable that they will be enabled "chooi lands , 1 • 1 ri • ""^ y°^ obtain- to report thereon during the present session cd. of the Legislature. Throughout the whole of their proceedings the Coininittee have been strongly impressed Committee foit VI ^1 • i /• ' .• .1 • the importance With the importance oi completing their seve- of completing ral Reports in time for them to be laid before ^^^l' ^e ^of the Provincial Parliament during the present •"*»on. Session ; and this feeling has naturally induced them to bring their labours to a close with leas attention to some of the minor objects of their investigation, than they would otherwise have ieit disposed to dovote to them. All which is respectfully submitted. (Signed) W. ALLAN, CiiAinMAjr. \V. H. DRAPER, R. A. TUCKER, JOHN xMACAULAV, J. S. MAGAULAY. Investigation Commission, Committee No. 2, 31st December, 1839. ,.A