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Les diagrammes suivants illustrent la mithode. 1 2 3 32X 1 2 3 4 6 6 A BRIEF REVIEW OF THE REVENUE, RESOURCES, AND EXPENDITURES OP W mm 'I'liiii ''iiRiii ''B ''iBi 'iiN It COMl'ARKD WITH THOSE OF THE NEIGHBORING STATE OF NEW-YORK: WITH AN EXAMINATION INTO THE CAUSES WHICH HAVE PRODUCED THE I'RESENT EXTRAVAGANT SYSTEM, AND SUGGESTING A DESIGNED TO RELIEVE THE INHABITANTS OF THIS PROVINCE WHOLLY FROM AND AFFORD A FOR THE IMPROVEMEM OF THE COUNTRY. Bti Ulilliam Cjamilton iHcrritt. < ST. CATHARINES : n. LEAVENWORTH, BOOK AND OB PRINTER, JOURNAL OFFICE. 1845. { \\ To the Freeholders of Lincoln and Haldimand. Having been honored tcilh your confidence, for five successive Parliaments, during tchich time my attention has been pai-licularly directed to the extent of the public Improvements in the adjoining States, and the effects produced there- by, I was naturally led to an examination of the means by ivhich they were ac- complished, as well as to a comparison of the resources and expenditures of the two countries. With a view of drawing attention to the peculiar advantages we enjoy, the following remarks are submitted for your consideration. If you believe, upon investigation, that this province possesses resources sufficient, without the aid of direct taxation, to furnish not only a liberal allowance for all the ordinary purposes of Government, but if properly applied, to place a large annual sur- plus at the disposal of the Legislature, for the improvement of the country, im- part that information to others, and lend your individual efforts to bring about so desirable an object. In the mean time, accept this as an earnest of the obligation I feel, for your uniform support on all occasions. St. Catharines, December, 1844. WM. HAMILTON MEIIRITT. ents, nt of 'lerc- e ac- flhc >, the upon id of lary sur- . im- bout /our r. r^'^,ri^s^iiim'^^^:!^o <£^^, Few persons have an opportunity of examining, much less under- standing, tiio extent of tlie resources of Canada, the amount of reve- nue collected, or the manner in which it is expended. This may, in a great measure, be attrihuted to the method in wliich the Public Ac- counts are made out — tiie items of expenditure for each department be- ing charged under separate heads, under the authority of "Civil List,'' various " Acts of Uim'eh Canada,'' and "Ordinances of JjOwer Canada." And after the most searching investigation, though they may be understood, yet they are distributed through the coun- try so sparingly, that very few have the good fortune to see them ; not more than half a dozen copies being sent to the district of Niaga- ra, containing a population of from thirty to forty thousand. In order clearly and fully to comprehend the amount of revenue, resources and expenditure, at the disposal of our Provincial Govern- ment, they should be compared with those of other Governments, simi- larly situated. The question, then, arises — to what country ought we to direct our attention, so as to institute the most natural and just comparison 1 Canada, having no standing army or navy to main- tain, no negociations with foreign Governments to conduct', or duties applical)le to independent States, to perform, it is not reasonable that they should be selected. The Provincial Government of Canada stands nearly in the same relative position to the (tovernment of Great Britain, as the Government of each of the neighboring individual States, to the Government of the United Slates. W^e have precisely the same duties to perform, and no more ; the otlicers composing those Governments, and the three branrlies of their Legislatures, are nearly equal in number ; their legislation is confined wholly to the management of their internal affairs ; and, indeed, their commercial, agricultural, and, to a great extent, their civil condition, is similar to our own. It is, therefore, but reasonable, that we should select, some one of them, from which to draw the most just • ^d legitimate comparison. I ' To avoid tediousness, tliiJH2, while that of the State of New-York amounts to JifirJIf^t-'JUO — leaving an excess in our favor, of •'SI, 078, 012. Also, that thu lormer derives resources from — First — The entire duties arising from foreign connnerce, at the sea ports of Quebec and Montreal. Skcond — The duties collected at our interior lake and river ports, arising I'rom the trade with the United States. Tnmn — The proceeds from all unappropriated lands. Fourth — The proceeds of the territo ial revenue. Amounting to •'?iI,150,8^}G, whi(;h the latter does not possess. The cause which has led to the command of these unprecedented re- sources, may bo clearly traced to our connexion with Great Britain. Notwithstanding the inhabitants of this province have been matle to feel, that the advantages they had a right to expect from this connex- ion have, from continued negligence and mismanagement, been with- held, from year to year, they never abandoned the hope that the time would come, when their anticipations would be realized. To this feel- ing are we indebted for their persevering loyalty. Thky havk not BEEN DisAPPOiNTEu. The time HAS arrived : the principle of ma- . naging our internal aflairs, has been conceded : a sound conuner- cial policy commenced : the high duties heretofore imposed on our pro- ducts, removed : the credit of the Mother Country extended for our be- nefit : and those resources which, in the several States, are reserved for their General Government, are placed at our disposal — advanta- ges POSSESSED BY NO OTHER COUNTRY, AND ONLY REQUIRING TO BE UNDERSTOOD, TO BE APPRECIATED. Table No. 2, exhibits a comparison of the expenditure of the two Governments. The different objects for which they are made, are enumerated, without entering into minute details. From which it will be seen, that the Provincial Government of Canada, with a population of only one and a quarter millions, expends £2-12,472 ; when the Go- vernment of a neighboring State, with a population of nearly 3,000,- 000, expends for the same objects, only £86,503. This extravagant expenditure has arisen from a variety of causes. The principal one, however, as far as relates to Upper Canada, may be clearly traced to the system of government in operation prior to 1841. Up to that period, the appointments to office were made by the Colonial Secretary in London, or the Governor here. Tlie incum- bents never being removed, no motive existed for the development of talent : as a natural consequence, the most ordinary financial capa- city was seldom found in any single department. To prove to what an extent neglect and mismanagement had pro- ceeded, it is only necessary to refer to the Public Accounts at this period — from which it will be seen, that not one farthing of the pro- cpods arising Irum ilie sal*- (jl" ilic (Jrowii lands, the Canada (.'unipa- ny's purchast!, ur tla* territorial revenue, was ever paid into the pnt- vincial Trtiasury. Some of the most valuahle plots of land were pur- chased from the Indians, for which the various triltes were to receivu a eertaiii annu;il sum ; inslfad of reserving the interest arising from the proei-eds, for that purpose. The lantls are gone, but the an- nuities to the original proprietors of the soil, remain a per[ietual rhargi^ U|)on the revenues of the province. So long as the management of the waste lands and territorial reve- nue were retained hy the Home (lovernment, the Legislature of Up- per Canada despaired of ever seeing them converted to anv useful pur- pose ; hut the moment a prospect opened (d' tlicdr heing >urrendereil and placed under the control of ;!ie Provincial (Jovernment, etforls were made to adopt a more economical system in disposing of the sm;.ll renmant which was left, and to apply the proceeds in aid of the general revenues of the province. (See Ueport of Finance Conuuit- tee, in lb:J8.) Another proof of mismanagement is furnished hy the Ilideau ca- nal. This great wc^rlc was designed to connect lake Ontario with the ocean, at an expense to (!reat IJritain, of many thousands of pounds, and has heen under the contnd of the Ordnance department in lOngland. W idening the locks at (rrenville, and substituting steam power, in place of a tug or towing path, (which was fre(|U(Mitly re(;onnnended hy the Provincial iiegi>latin-e, and conlil liav(! heen etlected at an expense inconsiderahle, in ((lUiparison to the ohject to he gained ;} would have lessened the price of transportation one half. Instead of which, the whole trade ni' the country has heen thrown into the hands of a i'fw forwarders, who controlled this steam power ; and, by combining together, increased the price of freight, up and down, ni-arly 50 percent. — thus imposing a tax on the entire upper country, a»id driving a large portion of the trade tlirougli the New-\ ork canal. Canals, on this continent, have, with this one exce|)tion, invariably lessened the price of transportation. We have no right to complain of this — no part ;" the expense ha- ving been incurred by the province. It is mentii ■ merely to prove the impracticability of any local interest being pr* ■orly attended to, by a distant power. The unequal manner in which the duties are collected, at the va- rious ports, is another subject requiring amendment. It appears by the Public Accounts, that the charge for collection, at the Port of Quebec, is Jt;'!,;^ 7 7 on am't collected, £72M-i Vi 10 " Montreal, 2.(M)5 17 3i '' " 152.40.J 14 lOi " Coteaudu Lac, 7-26 " " b-i2 10 li " Toronto, 400 " " 6,000 Some Collectors exact 5s. Id. on the dollar, whatever may be the amount ; others, by way of short reckoning, and to avoid the intri- cate rate imposed by our absurd Currency law, count five dollars for the pound sterling. Some are paid by salaries ; others a per centage. Although investigation after investigation has been instituted, no beneficial result has vet been attained. 1 I I 6 All tutoinpts to enrorco ilio paymnit ol' duties, by increasing tlir iiiMiiljcr of oliicers, ever have, and must t'ontinno t and risk ini;urred. — TIk' only KK.MKnv is, simply to reilure tlie duties on every artieU? im- ported, below the rost of smup^liiij;; ; and tlien ^ive the iiUornier the wlioli" anitjunt of the seizure. 'J'his will lessiMi the cost ol'eidlection, insure information, and increase the revenue. To establish econo- my and uniformity, the entire management of the revenue siiould be placed under the contnd of the Provincial (lovernment. The same unsatisfa<'tory system of management prevails in the Post < Mlice department. I'ostages continue high ; and large sums are paid, year after year, by the Provincial (iovernment, which are remitted to ilreat Britain. Uonunissioncu's have i)een ap[)ointed tVoni time to time, to revise and improve the system ; but iii»thing ellectual has yet been aceoniplished. Till- only a|)parent remedy is, to place the ollicers under the con- trol of the Governor and ('ouncil, and reduce the postage so as mere- ly to cover the expense of management, without any expectation of revenue. The Civil List is a subject of deep intere>;t. it hasbe(Mi asserted, that the assent of the JiCgislature of L'|)per Canada was obtained to thi.s measure. It is, therefore, important that it should be well inider- stood. On the I7th December, IS;}9, fsee Journals, |)age 17,) a message was sent down by the (lOvernor-General, the Right Honorable Pou- ietto Tluim]»son, containing three stipulations — the second of which was a grant i"or a perm;ment (Jivil List. This was withdrawn, from a knowledge on the part of the (iovernor-General, that a great ma- jority of the House would not assent to it, on any conditions. On the 19th of the same month, (page GO,) the following resolu- tion passed, viz : — "That this House concurs in the proposition, that a Civil List he granted to Her Majesty, for securing the independence of the Judges, and to the Executive (rovernment that freedom ol" action which is ne- cessary tor the public gocjd. Tiik (Juant for tiik person ad.mims- 'rKRIN(i TIIK (tOVERNMKNT, AND I'OR TUK JihOKS OK THE SEVERAL SU- PERIOR Coi'RTs, TO I5E PERMANENT ; and for the ofHcers conducting the other departments of the public service, to be for the lite of the Sovereign, and for a period of not less than ten years."' This resolution clearly shows the intention of the Legislature, ex- cept the word "and,""' which, by some means, was substituted for or, in the original ; but it was never acted upon, in framing that bill. Consequently, with the permanent acts of Upper and Lower Canada, the whole revenues of the province are already appropriated : there IS NOTHING LEFT FOR THE AsSEMULY TO GRANT OR WITHHOLD : THEY ARE, AS REGARDS THE PI RSE, POWERLESS. From the above it would appear, that a strong disinclination must have existed on the part of the Imperial Government, to concede the management of our allairs, arising from a distrust of the people. Im- innlintfly ril'trr llic cldM^ oftlir war of isrj, it was stuiJiously rrprc- soiitcd Id tlid (lillorriil (governors, as tlioy arrived, that a rf|tiil)licaii ft'fliiig prevailed in Canada ; and that the in!iahitanls, if lol't to tlieni- selves, Wdiiid prefer JMrniinp part of the American I iiion, foeoiititm- irig their connexion witli (Ireat Hritaiii. Al'fer the undenialile prools ot" their attachment to tho mother conntry, allorded by their gallant do- lence of the province, before military aid could reach th(Mii,one would .siip|(o.s(! that such misrepresentations could havc^ no etfect. IJut we fmd tiie same calumnies (M)ntinued to this day, arising from private in- terest, or a total ignorance of the true sentiments and real advantages we possf^ss. The population of Canada is composed of the most active, enterpri- sing, and intelligent, iVom all nations. The cultivators of the soil, tiio great body of the people, are at least on(> century in advance of any part of I'lurope. A natural rivalry ever has, and must contimio t(» exist, between them and the citizens of the neighboring States. Tlio farmiM" grows the same articles, and cc^mpctes for the best prices. The merchant contends tor the same connnerce. The respective Governments, for the same revenue. What the one gains on its transit to and from the ocean, the (jther loses. Therefore, constant emulation and active competition must ever continue to exist. Undi'r such circumstances, is it reasonable to su[)|)ose that a pojtu- lation thus composed, with intelligence so generally diflused, would voluntarily surrender the striking and substantial advantages they ])Ossess ? What efpiivalent ("ould the inhabitants of Canada obtain irom the Government ol'the l.'nited States, by surrendering the whole of the revenue they derive from foreign commerce, and various other sources, heretofore named ? setting aside the advantages of our trade with Great Britain. Sf) favorable is our position, and so well is it understood, that were a separation from the mother country unhap- pily to take place, it would neither be the interest nor inclination of the people to join the United Stales. The result of the management of the waste lands of the Crown ; the increased price of transit on the Rideau canal ; the unequal ex- pense in colle('iing the revenue arising from Customs ; the high rates of Postage; and the imposition of a |)ermanent Civil List — all bear ample proot', that the power of controlling the internal affairs of this colony, has heretofore been exercised to our disadvantage ; and that the reluctance to concede that power to the provincial authorities, arose from a misapprehension of the true interests and feelings of the inhabitants. Now that we have every Jissurance, that this obstacle has been removed, it is desirable that the respective powers of the Im- perial and Provincial Governments should be clearly defined, that each may cheerfully concede to the other all they are entitled to exer- cise. There should he no more cause for a misunderstanding between the two -ountries, than between any one of the adjoining States and their General Govermnent. Great Britain retains the entire control of our trade, with which we cheerfully comply ; and in return, she concedes to us, practically, the entire management of our internal affairs. In either case, to be effectual and permanent, this control will mliiiit of no liinit. 'I'lio respect ivn powers (if the two (lovertimeiils Neiiig well uiiderstooil, our (lepeii(ieiici' will i»e liiiiitt'tl to initie nini coiiiinnrfe only. In ai.i, otiiku iiksi-kctn, wk hhoi'Mi hk ki.kvatkii TO A I'KRKKCr KUlAl.irV W mi Ol II KK.I.I.OW srn.IK« TH IN HniTAIN, AMI won. I), IN lll'.AI.IIV, Koil AI.I, I*UA(ri( Al. I'lUl'OMKH, KOK.M AN INTE- (illAI. TAUT OKTHK KMI'IKK. The mlvoeates of the union of the two provinces, among other ho- neCieial clijin^es, anticipated very great reduetions, hy dispensing with one ot' the two CJovcTiiuients. I{iit there ap|i(!!ircd great reliietanep, on the part of the first Tnitod Legislature, to disturh the ('ivil Jiist, and existing ac:ts, until tiiiie should test their etliciency or dcdeets That time has arrived. Ivxperience ha.s alreaily shown their detects, and proved, that tlic expenses of our Ihiiteil (loveriiment are unpre<'eden- ted. 'i'ho appointment of competent Commissioners, to examine ami report thereon, eould not fail t(» produce a .satisfactory result. It is not hy any puerile attempts to reduce working salaries, and save a few pence from A, I?, or C, that an eflectual .saving can ho made. A comprehensive, judicious, and durable financial reform, in every department of the (lovermncnt, must he matured and brought into operation — the first stioi* in the attainment of which, is to diflkse general information, by publishing once in each year, a report from the Inspector (Jeiierars otVice, shewing the receipts and expenditure of eai-h separate department of the (Jovernmcnt, under their pro|)er heads, and eml)racing every subject relative to the finances of the province, as ])roposed in the report of the Finance (Committee before alluded to, in ]S:JS, and in the l)ill entitled, "An act to prescribe the manner iu which the Public Accounts shall be laid before the Legis- lature." Second — To separate the Provincial from the District reve- nue. Hy the present centralizing sy.stem, the revenues, from the gulf of St. Lawrence to lake Superior, are paid into dillercnt dej)art- inents at the seat of Government ; arc again disbursed, and a part ])aid out for local purposes, inthesainedi.stricts where colliH'ted— thus p;issing through an additional number of hands, and creating unnecessary ex- pense, as hereafter exemplified in the present Division Court act. TiiiRO — To confme the receipt and expenditure of the ])istrict reve- nue to fewer persons, with increased responsibility. The revenue, by direct taxation, is assessed by one person, collected by a second, an as- sessment roll made out by athirfl, and the money paid into the hands of a fourth, [the Treasurer of the di.strict,] who is allowed a commis- sion of 5 per cent. The revenue from distilleries, inns, shops, \c., is collected by a fifth person, [the Inspector,] who is allowed $3 per day for travelling, r2i per cent, for collection, under XI, 000, and five i)er cent, for all over — the money is paid to the Receiver General, and a return made to the Inspector (Tcneral. Ferries are leased by the Governor and Council ; prices regu- lated by Magistrates, and amount ])aid to the Receiver-General, by a sixth party, [the lessee.] 9 Mnrriago liiccjiiso iVos i\nt collocted by u sovfiitli purty. Persons, n|)|»(»iiitf(l in s iniposi'd liy the diller<'Mt (Courts, are ]iaid to a ninth party, [the Sherilf.J and sent to the Kee(;iver Cieneral. Penalties and Tines, under various laws, are paid to a tenth jiarty, [the Magistrates,] and expended on roads ; or paid into the District Treasury. Tiie rev'juue iVoin Conimerci.', duties on Customs, and Auction du- ties, are received hy CVdlectors appointed by the Governor General, and p'^ii ti» the Keceiver General, tbrming, as they should, apart of the provincial Innds. The alteration proposed, is, simply to appoint, as at j)resent, in each district, onk Inspector, to perform the same duties for the district, ns the Ins|)ector (leneral tVtr the province — to whom returns should he made of every larthing ol' money collected and paid out within the same : he should, also, make out duplicate returns of all monies col- lected for the provincial revenue ; and t'urward a detailed report once u year, to the Inspector General, .-is well as the Municipal Council, shewing the receipts and expenditure of every br.'inch of the provin- cial, district, and township revi'iiue, within his jurisdiction — to be cir- culafr'd lor general iiiforniation. One Treasurer, to wliiun all district moneys should be paid, and by whom they should be disbursed. The Assessors in each township, to make a return to the district In- spector. The Collector in each township, to account to the district Treasurer for all sums collected and paid lor the use of the township, not forming a part of the district funds. 'J"hc Inspector and Treasurer to be paid a per centage, to insure diligence. The provincial reveiuie should consist of duties derived from com- merce, and from no other source, viz : — Duties on imports, tolls from public works, and auctif)n duties ; to bo expended in payment of inte- rest on, and the gradual reduction of, the provincial debt, oflicers of the Provincial Government, administration of justice, expenses of the Legislature, and contingencies ; and for no other purpose. [See Tuble No. 3.] The district revenue to embrace every description of internal tax not named in the provincial revenue. The proceeds of land, and ter- ritorial revenue, should Ibrm a separate and distinct iund — the pro- ceeds of which, ought to be appropriated wholly for Education. This division of the revenue, and the objects to which it is appro- priated, should be clearly delined by Legislative enactment, which would materially lessen the duties of the Executive Council. Their attention should be coniined to the faithful execution of the laws, and originating, maturing, and carrying into ellect, such improvements as B \ • 10 would best promote the general welfare of the country. On their in- dustry and ability to attain this end, would their tenure of office de- pend. Defining those duties by law, would also enable the Govern- ment to curtail the expenses of several departments, and abolish oth- ers altogether. To commence with the first — the Exfcltive Council. This has been composed of a President, two Provincial Secretaries, two Attorney Generals, two Solicitor Generals, one Receiver General, one Inspec- tor General, one President of the Board of Works, and one Commis- sioner of Crowrt Lands — in all eleven members. Whereas, the Cab'- net of Great Britain is composed of no more than thirteen members — only five of whom have charge of departments connected with the in- ternal affairs of the kingdom, viz : — The Lord Chancellor, First Lord of the Treasury, Home Secretary, President of the Board of Trade, and Lord President of the Council. The duties of the remainder relate to Foreign affairs, Colonies, Army, Navy, man,) one Pro- vincial Secretary, one Treasurer, (or Receiver General,) one Inspec- tor General, and one President of the Board of Trade, or Board of Works — four in all. It has been frequently suggested, that the President of the Council should also fill the oftlcc of Speaker of the up- per House. The duties of the one situation could be performed when his sertfices would not be required in the other. Second — The Land Granting Department. This has ])een refer- red to, as a reproach upon all former Administrations. The amount of loss to the province, will never be ascertained. It is believed that the whole expenses of the Canada Company, in managing their nume- rous and extended transactions, which are not confineil merely to the disposal of lands, are undnr 10 per cent. Surely, therefore, 10 or 15 per cent, should be amply sufiicient for the management of the public lands ; and the balance of the proceeds, being 85 percent., should be paid into the Provincial Treasury. The remedy is simple. Either curtail the expense of the present department, to 10 or 15 per cent, on the proceeds, or employ the Ca- nada Company to sell them at that rate, and appropriate the balance, for the benefit of Education. In most of the adjoining States we find, that one of the first objects of the Government has been, to create a fund out of the proceeds of land, (the first and only resource of a new country,) for the support of common schools. Here, although about fifteen millions of acres have been disposed of, under the supervision of the Home Govern- ment, not one farthing has been reserved for that object. The reason \ 11 assigned for withholding the control and appropriation of those lands, was, that they should be reserved for tiie benefit of our fellow subjects in Britain. The plan here proposed, will attain that object ; inas- much as it secures ibr their children, the means of education, as they arrive among us. The casual and territorial revenue is recommended to be set aside for the same purpose, until the annual proceeds from the sale of lands yield £50,000 — the amount now appropriated, from year to year, out of the revenue derived from Commerce. This grant, however, is subject, at any time, to be discontinued. No permanent fund has ever been provided for this object, and no time is to be LOST, as the public lands are rapidly being disj)Osed of, and none but the utterly worthless will remain with the Government. Third — The Crown Lands Okficr has ever been a dead weight, as proved by the system adopted by the Canada Company ; and, as re- conmiended by tiie Finance Committee of 1838, should be abolished. The Reolstrar's Office, also, might be dispensed with ; as a record can be kept in the Secretary's, or Surveyor General-s department, as heretofore in Upper Canada. Fourth — Administration op Justice. Prior to 1836, an efficient and economical system, (which, with a few amendments, would have given perfect satisfaction,) existed in Upper Canada. The Court of King's liench held a session once a year, in each district, at an outlay from the Provincial Treasury, of less than jC4,000 ; one Dis- trict Court, four times a year — the expense of which was sustain- ed by the district, and iees from suitors, without any charge on the provincial revenue ; a Court of Requests, in each township, once a week, or twice a month, without any charge upon either pro- vincial OR DISTRU'T FUNDS. In 1937, our present expensive system commcncerJ, in Upper Ca- nada, by the establishment of a Court of Chancery, two Circuits per year in each district for the Court of King's Bench, and substituting what is now called a Division Court for the Court of Requests. The entire expense of the Administration of Justice, in Lower Ca- nada, is paid from the proviiicinl funds, as formerly : consequently, in 1842, for a populo'ion of 1,250,000, nearly £07,000 was paid for that object ; and from the District funds, in Upper Canada, for a pop- ulation of half a million, about £30,000. Whereas, in the sister pro- vinces of Nova-Scotia and New-Brunswick, with a population of t'rom 3 to 400,000, only £5,000 is requir(>d from tlio provincial tunds ; and in the State of New-York, for 3,000.000 inhabitants, the charge for the same purpose, does not exceed £-1,500. The unprecedented expenditiu'c, I'or this branch of the public ser- vice, must sliortly correct itself, and lead to an entire change of the system. The expense of litigation should be incurred wholly by the suitors themselves, in all actions of debt, and the officers of the Court paid from fees, and not out of the public chest. In many districts, scarcely a criminal case occurs, yet two Assizes are held each year, and the district is charged with the additional expense ; and the pro- vince also, for the payment of Queen's Counsel and other officers — all 12 of whom may be dispensed with, by returning to the system existing prior to 1836. The extension of the jurisdiction of the Division Court to £10, ren- ders the District Court nearly useless. Costs are not allowed, in the latter, in cases of contract under ten pounds, and the jurisdiction is li- mited, in all cases where the damages are not liquidated, to £15 : con- sequently, for most objects of litigation, this is a £5 Court — being confined between £10 and £15 — for which each district incurs the ex- pense, every three months, of summoning Jiu-ors, paying Sheriffs, Criers, Constables, and all the paraphernalia of a Court of competent jurisdiction ; and no good reason can be adduced, why it should not be extended from the limit of the Division Court to £1:^5, in all actions of debt, subject to an appeal. The Division Court has jurisdiction from one shilling to ten pounds, and is a far more important trii)unal than the District Court ; inasmuch as it costs the province £5,173 15s, 5d. Sterling; which, being re- duced to currency, by the simple rule mentioned under Table 1, makes $26,050. The method of collecting and paying over the fees in this Court, is so just a commentary on the present centralizing system, (of receiving and disbursing the internal revenue from the different dis- tricts, after passing it through the various channels, to the Provincial Government and hack again, to be paid out in the place originally re- ceived,) that it should not be passed over without further conmient. Under the former law, the litigant paid his fee direct to the Commis- sioner, or Arbitrator, and there the matter ended. Under the provi- sions of the present law, the fees are paid — First — By the suitor or litigant, to the Clerk of the Court. Sfxond — By the Clerk to the Treasurer of the district. TniiiD Item — Remitting the money. It must be conveyed to the district town, from the place where the Division Court is held, either by the Clerk, a third person, or by Post, be the distance longer short. Fourth — The Treasurer first receives his per centage. Fifth — Sends a statement, by post, to the Inspector General, at the seat of Government, at the expense of the province. Sixth — A record is made of the same, or an account opened with the district. Seventh — If the fees are not sufficient to pay the Judge and Clerk, a warrant is made out at the Inspector General's office, for the ba- lance of their salaries, and signed by the Governor or Lieut. Governor. Eighth — The Receiver General sends a check for the amount, to the Judge and Clerk, incurring postage again. Ninth — The provincial revenue is not only charged with the ba- lance, which appears in the Public Accounts, but with contingencies, which never appear, such as postage, extra clerk hire, stationary, printing, commissions, &c. &;c., the extent of which cannot be ascer- tained. What would be said, if a law were enacted to compel a farmer, who grew a bushel of wheat or potatoes, to employ provision merchants, 13 crk, ba- nor. it, to ba- cies, aary, jcer- cnrlers, A:c. tkc, to pass it through several hands before it reached the consumer ? Would it be more absurd than the present system ? The only ditierence is, the one would be well understood, while the other is not. There can be no good reason why the most plain and simple principles of political economy should not be applied to the Courts of law, and the diffcccnt departments of Government, as to the most or- dinary concerns of life. Remedy — Extend the jurisdiction of the Division Court to £50. or at least to £25, with an a|)peal : a Jury to determine all cases over £2 10s., or £5, under Conunissioners selected from each township — it matters little on what plan. The most simple and efficient, however, yet suggested, is to make the Councillors under the proposed Town- ship OlHccrs act, ex-oflicio Commissioners of that Court. Fifth — Salaries. After the discontinuance and reduction of de- partments, salaries should receive consideration. In Canada, public officers are paid higher in proportion than in Britain, where individu- al wealth abounds, and a style of living j)revails, to which the inhabi- tants of this country should not, for ages, aspire. The greater propor- tion follow agricultural pursuits ; they are neither wealthy nor poor ; their means are limited ; their habits of living economical ; lands, rents, provisions, and merchandise, are cheap, and in abundance : therefore, lai'go incomes are not necessary. It is asserted, by the advocates of high salaries, that they command the best talents. The incomes of legal gentlemen are referred to, as they have hitherto filled the j)rincipal offices in the Government. It must be admitted, that they are better paid than any other class. But in most other countries, the power that office confers, in enai)ling the holders to benefit tlicir fellow men ; to promote the welfare of their country, and the honor and fame iiccpiired by the situation, is a suffi- cient reward; and if any individual ai^pires to office, from any other motive, his services will prove wholly useless. The reduction should commence at tiie fountain head. Place the (rovernor General of Canada on as high a salary as the President of the United States ; and, after the present incumbents, no other officer of the Government to receive over £1,000 per annum. Sixth — BoAiiD OF Works. This de[)artnient was created by an act of the Provincial Legislature, in 1841, with powers, practically, unli- mited. A Board of Commissioners are appointed, subject to the con- trol of the Executive Council : but, as no member, except the Presi- dent, can possess the means ot' acquiring information respecting any work remotely situated ; and the Executive still less, their power is merely nominal. The necessity of amending the present act, is apparent : it was contemplated, during the last session, and it will doubtless be acted upon during the present. In the State of New-York, a similar Board, to superintend the construction of Public Works, and their financial management, exists ; but their control is limited by law : they have no power to expend public money, not previously provided for by an act of the Legislature. The same limitation, for the efficiency of the department, and to guard the public interest, is necessary here. 14 Seventh — Commercial Policy. This, of all others, is the most im- portant feature in the colonial system, as before mentioned. The re- spective powers and interests of Her Majesty's subjects resident in Great Britain and Canada, should be well understood. England is essentially a Manufacturing country : her interest is to secure a market for her manufactures, and the extension of her commerce. To eflect that object, and insure its continuance, the sole control over the trade of her transatlantic possessions, with foreigners, with their sister colonies, and the mother country, is retained by the Imperial Parliament. Canada is essentially an Agrkultural country : her interest is to obtain a market fur the productions of her soil. To in- sure this, one of two methods must be adopted — cither to impose high tariffs on importations, (as in the U. States,) to create a home con- sumption ; or procure the admission of her agricultural products into the markets of the mother country, free of duty. The former policy would create an adverse interest, and bring about a separation, in the shortest possible time. The latter would hasten the removal of all duties on British manulactures imported into this province, and can- not tail to perpetuate our connexion, to the remotest period. There are certain articles manufactured in the United States, and certain other articles imported into that country, from foreign parts, and conveyed through their canals, for consumption in Canada, which are furnished cheaper than if imported by way of Quebec. Conse- quently, it is the mutual interest of both the British manufacturer and the consumer in Canada, to place as higii a duty on those articles at our interior ports, as they will bear ; thus affording protection to the former, and securing the revetuie for the latter, besides confining all the trade and transit practicable, to our own waters. To attain this object, the power to originate,' by bill, any scale of duty — subject to the rejection of the Imperial Parliament — (os recom- mended by Lord Sydenham, in 1810,) should be exercised by the Co- lonial Legislature. It lessens no power retained by the Imperial Par- liament. In fact, the Provincial Legislature can have no desire to control the trade of the colonics ; because they feel every assurance, from the policy commenced in 18*12, that the time is not far distant, when a full equivalent will be received, in the free admission of all their products into the markets of Britain. This mutual understand- ing of the interests and powers of each, is founded on reason and com- mon sense ; is understood by all, and is the only footing on which it should be placed. It has been alleged, in justification of imposing high duties on our products in Britain, that the colonists were not entitled to exemption, because the army and navy stationed here for our protection and de- fence, are paid by the mother country. This reasoning is unsound. The SOURCE from whence the support of the army and navy is obtain- ed, is the revenue derived from commerce. The consumer of British manufactures, let his residence be where it may, contributes his pro- portion to that fund. Consequently, it can make no diflerence whether he resides in England or Canada, so long as the power of control is retained by the Imperial Government. 15 In the extension of that commerce, and its unlimited duration, the inhabitants of both countries are mutually interested. The true poli- cy, therelbre, is to remove all duties, with no greater restrictions than exist between England, Scotland and Ireland, or between the states of New-York and Ohio, where the increase, in consequence, is une- qualled, in any other part of the world. Hitherto, the trade from Britain to this country, has been confined to our own population, not exceeding one million : hereafter, by ful- ly adhering to the policy suggested, Canada will become one continued free warehousing port, or tlioroughfare, for five or six of the adjoining states and territories. The cost of transportation from Britain, to the boundary lines of those states, will not exceed the price of transit from the manufacturer in Boston, to the same point — thus opening a com- petition, the result of which may be easily anticipated. on our option, md de- isound. obtain- British is pro- hether Introl is Recapitulation. — We have endeavored, in the foregoing remarks, to shew the extraordinary resources of Canada. To render them more clear and striking, they are compared with those of New-York — the most flourishing state in the American Union. [See Table 1.] Secondly. — The expenses of the two Governments, are also con- trasted, in Table No. 2. Thirdly. — The causes which have produced the excessive expen- ditures of our Government, are fully set forth. Fourthly — The remedy proposed is, first. To separate the receipts and expenditures of the Provincial and District revenues, and create a common school fund ; as per Tables No. 3, 4 and 5. Secondly, To abolish some departments, and curtail certain others ; to reduce high salaries, and confine the receipt and expenditure of all public moneys to the fewest possible hands. FiFTHLA'. The commercial policy of the two countries is intro- duced, with a view of showing the increased revenue anticipated from tolls, by removing all duties on importations. The Tables in the Appendix are designed to show, that by ordina- ry economy in the expenditures of Government, all direct taxes may be wholly removed, and an ample surplus fund placed at their disposal, for the improvement of the country, from year to year, for the benefit of all classes. [See Table No. 6.] By dispensing with taxation, and facilitating the settlement of lands, emigration and capital will be attracted to our shores — and not the least of the many recommendations promised by this measure, will be found in the removal of all existing causes of complaint, by the in- habitants of both the upper and lower divisions of the province. The former are dissatisfied in being called upon to pay a heavy district tax, from which the latter are exempt. The latter are under the impres- 16 sion, (whether well founded or not, it is unnecessary to discuss,) that the public improvements in Upper Canada are not equally beneficial to them : therefore, feel dissatisfied in being compelled by the Union act, to assume a portion of the public debt for their construction. Unless those Public Works prove a total failure, and the outlay of the capital useless, the proceeds will soon pay the interest ojnd princi- pal of this debt. The tolls will be paid by the inhabitants residing above them, who, making the most use of them, and deriving the great- est benefit from them, will feel it their interest willingly to pay this portion of the revenue ; from which all those residing in that part of Canada, below them, will be exem|)t. Thus the taxes will be paid by those who alone are benefitted. The cause of complaint being re- moved, all further dissatisfaction must cease. By appropriating the proceeds of all the remaining lands, for the benefit of common schools, and ),.oviding libraries in each townshi[>, the means will be provided to diffuse more general information than in any other part of America. By the removal of all duties here, on British manufactures, and on our products in Britain, the inhabitants of Canada will be furnished with all they consume, at the lowest, and at the same time secure the HIGHEST prices for all they grow. By imposing as high a duty on all articles, when imported through our interior ports, as they will bear, protection will be afforded to the Home manufacturer, and a Home market secured for the grower — which, combined with the enlightened policy commenced by the mo- ther country, Canada will become, in a few years, for industrious and enterprising men, one of the most desirable places of residence on the globe. Si APPENDIX. Table No. 1. Revenne of the State of New-York, compared with that of Canada. NEW-YORK. Amount. Auction Duty, $200,000 Salt do. - 100,000 Law Fees, 50,000 Tax on Foreign Insurance C 0. 3,500 Pedlar' 3 Licenses, 4,000 Fees of Secretary of State, 1,800 Sales ' Land, 1,000 Interes . on Deposits, 8,000 $308,300 State Tax,* appropriated ex- clusively to pay interest and principal of Canal debt, 500,000 Total, $808,300 Gross Revenue of Ca- nada, - - £407,621^ 18 Expenses of collection, 4'i,0IG 3 1 Net, £305,605 14 II CANADA. Amount. INTKUNAL DUry. Tavern Duty, Banks, Auctions, Rents, - Seizures, Militia Fines, Tonnage, Casual Revenue, Incidental, £31,925 10,277 7,595 1,922 2,938 309 560 2,454 1,992 3 18 8 6 8 15 11 11 01 $237,104 46=£59,276 2 3j| DUTIKS FROM COMMERCE. Received at sea ports of Quebec & Montreal, 217,.578 17 Inland ports,U. Canada, 29,724 17 Do. L. Canada, 18,083 17 8 £265.386 11 10| Territorial Revenue, 24,572 15 TJ Public Works, - 16,369 15 3 $1,225,316 54=£306,329 2 8 Total, $1,462,421=£365,605 14 11 Net Revenue of Canada, (in dollars,) Less, received from Public Works, State Revenue of New- York, Less, appropriation for Canal debt. And Law Fees, $1,462,421 65,479 $868,300 500,000 50,000 $1,396,942 Excess in favor of Canada, 318,300 $1,078,642 * The revenue from the New- York canals, exceeds $2,000,000, which, with the direct tax of $500,000, is appropriated exclusively to the payment of the principal and interest of the debt created for their construction— exceeding twenty-seven millions. IK Table No. 2. fonipnriilivp Kxpriitliliirrs of llir liovrriiiiiciits of \r\v-Vork and Cnnndn, m:\v.voiik. Saliiiii'H of lln' otHciois of (Jo vt'i'iimciil, iiicluiJini: Clerk lure, Loijisliitiiro, Ailiiiiiiislration of Justice, { ri'iiiliiig, Mililia, I'fiiilciiliary, Convicts, &c. Cliarity, Airriculliiral Societies, Miscelliinooiis, Aniuiilli's to Jiuliaii tribes, Interest on Stale tielil, and loans to Rail lload Compa- nies, ^•I;(;•.> 0(10 Jir. .".()() (;i r.oo 2:. 000 i,< 01)0 I'j T.'iO ()-,' (;•.>.-. 8,(10(1 2-J i:!s t^, r.ou CANADA. 2S:5,!Jf7 Total, !i;(;-'0,()OI) Salaries of Government Olli- ceis, t$22?l,4.15 T().4II 2ir).()!ir> 3'J,7Ur> 8,018 14,(K)0 47,4Hl J0,(i4G H,i-74 ;i(i: {,;?:« Ii( ;:i.shitiire, Ailiiiiiiistrution of Justice, \ I'rintiiig, Mililia, rcMilcntiary, Convicts, &.c. Cliiirily, A^riciiltiiral Societies, .Miscclhilif'ous, liil( rest on I'rovincial Debt, Sinking; Fiiiul, Tiip haTee consists of .Scliools, Pensions, MMiigration, iioard ot' Works, iVc, which form no |)iiit of llie ('X|)en(litin'e of the New- York Slate Go- vernment, 291, 52G Total, .«!l,4(;2,421 * Composal af lln: fulloiring IIlius : — m:\v-yokk. Governor's Salary, - - !Si4,000 Contin^riMicies, - - - 1. :!').", Rents, ike. &ic. - - - 1,1.'.!) Private Secretary, Secretary of State — who is also Superintendent of Common Schools, Kxpenses for Capitol, Miscellaneous, Attorney (General, Tre,isu'-er, ('oMi|)lroller, Surveyor General, (i.r.i4 um r>. 17!) 2, 014 OS •i:\\ 1) :;:.:! 2 ,-4:? 10 , ;{ r.c.i i).) 48(1 t Composed ofllufollmcing Items : — CANAOA. Governor's Salary, N/'^r, £7,000 Proportion ot' Si'i/ures, 541 6 6 Marriai;e Lic(>nses, A:c. (to cover expenses,) 4()"* 13 6 .$:I?,934=JC8,00() Total, St)2,000 oSterl's, ohlc'y, \s. tiJ. todol. !a;20S,(i:!0 do. now do. 4*-. 4^/. do ^28,44') Private Secretary, - - '.124 Chief Secretary, - 2,r)22 17 7 Provincial Sec' V, West. II 2,417 I 11 Provincial Sec'y, F.asI, II 2,lHil7 G Contingencies Se(;'v Dep. 4..")! 4 II? 2 do. Public unices. 2,:'.;tr> 18 G Secretaries' Otlice, K.iV.W. :?(i:) 17 10 Executive Council, 2,784 11 9 Atl'yand Solic'r(;en's.^ .'..(i8) 19 Receiver ( MMicral's Depart. I,!):i7 10 Inspector General, 2,:514 1 10 Surveyor (Jeneral, ^ 2,'~''(>4 IG 8 Rcfrisirar's OlHce, - 1,0U) 'J 7 Crown Lands, ^ - 7,014 G Total, 38,940 15 4 ff£4(i,940 15 4 ^0T^•..— Dollars are principally used, in the above statements, tor the simple reason, tiiat the iuhubilants freucrally, understand their value nuich better than the currency of the country, in which the revenue is collected. Pcrhajis not halt ado/en iiuMid)ers who j.assed the Currency act, understood its operation. VVe arc uidcbtcd to the compiler of the Montreal Alnuuuic for 1.-42, for the fol- lowmcr snnple rules : To reduce Stcrlinsr money into Currency, add one-fifth and one-halt of that one- fifth. To reduce Currency into Stcrlinjr, multij.ly by 60, and divide by 73 ; or, deduct one-seventh and one-cpiarter of that one-seventh, and then add to the remainder one penny for every seven pounds. \' If) ) 1 > 17 7 7 I 11 i 17 (5 t i:s a ■) JH G ') 17 10 1 11 9 1 li) 7 10 4 1 10 4 1(5 8 ; 15 7 4 G ) 15 4 [) ir> 4 \ The /r/(/'n.sY.« of thin Dqtarlinrnt, in Caniida, arc as folliiirs : — Account H. No. *,', (sL-e I'liblic Accoiiiils,) do. 4, do. do. (!, do. do. )», dt). i In Nnw-York, from imiilic funds, Aliscelluiioous e.xin'ii.ses, Deduct Foes from same source, Leaving a balance of only i::!i),.>.s 2 4 U'.)\ 4 4 7, If,!* :{ l-,',r)tt7 i!i (I £C(;,!»r>r. lo o (W.OdO r>u,()ii() $10^,000= 4,r)00 DitriTPiice, . . jn\'>,\:cy It) Expended in Lower Canada, j:t'',:;!)l \'i !). Do. U. Canada, £1."',474 T) 5 Noli: — A lari.re item in llie ex|)ensps of Lower Canada, is for the sii|)port of the Poli(!e estalilishincnl. Wln'ii tin' dislrict taxes fur this olijert, in l'|)|ier Canada, amoinilinj; to £li(),()(IO, are addeil, liie expenses iiere will exceed those of the low- er |)ri)vin(e. II In a(l(h1iiin to their salaries, the Secretaries formerly received all IMarriapjc License Fees as a ]iir>/iiisilc, aiiioiintiiiij lo about jC'J,nil(l. They are now |)aid in- to the i'rovnirial 'I'nasm-y, and one uf liiose olfui's abolished. ^\ The Smveyor (ienerars and Crown i^anils Olllces were not included in the Civil List, Tiii'ir expi'Mses are defrayed from the Casual and Territorial revenue, CMcrirv Unserves, and Indian fund, amiumtin:,s in all, with commission to acenls, to.Crn.tT!» '-2 S. • ^ There are certain Fees in addition, attached to these ofl'ices, the amount of which is not known to the writer. Total amount of Fxpeudiluics in Xew-York, Less, InttM'cst on State Debt, And Law Fees, .... i2.-^:ii>~7 r)0,(JlK) IJalaiu;e, $(5.-0,000 :!i(;.()i:5 Total Expenditures in Canada, l^ess. Interest on l'r!tl-£21-2,475 l,"", ;U(;,()i:{ == Hijm 5 Dinrerence, !5;():?.'.,!»04=£l.').->,<)f,0 10 The fillowinjr extract is iVoiii a Table compiled by the Coniplroller of tiie State of New-\'ork, in l-ll. Taui.i'. — Slidiriiiir tlir S(iliirii.< of the Sintr ii(]irfr.'', tlw i.rp( nsr Expendi- I I STATES. State (}[■■ Maine, Ni.'w- Hampshire, \'ermoiit, Massaelmsetts, Rhode Island, Connecticut, New-York, New-Jers(>v, ficers, ,vi.). TiTO ■',','J7:) l.r:!! 4 i. :!•.'! 7.^W Ju(hciary ^«- '^ ' " 'Population. Revenue, tore. ' ll.'JOO I 40,(i-7 i:',.()i):'. -^o.!-:? 7.:'.'J.") 'JI.od:! )(t.r.:!() 1M.(»7I l.T.M) 1 1,-1 1 ;r..rj-' i'J4.(fi(i ;')>- 'U I |-^..-(i!» r.ni./ixi! .'.-.'.17 V!-4.4-l 7:!7.i(il! I()-.!i'J7 .•{|li.U->:! 2,4:!:i..-:!.'. ;?7-J,:!.vi tores, ;")(), (1(10 'JO. (1(10 44:).74.'> ;57.T(i7 H),(l()0 !)!>•, 712.5 rwf.fioit !lil.7-Jl ;',!•(;.()!)() (i!t. •,'()- so. Of 10 4.")l.*!tO S()..!7'.) I 7S,(i()4 S' 20 Table No. 3. Eitimate of thf Receipts and Expenditure of tlic Provincial Revenue, un- der tlic proposed division. RECEIPTS. Collected at the ports of Quebec and Montreal, ii> I84,>, - . i;22-.,n27 Inland ports, L. Canada, iiO.O.VS Do. U. Canada, 3l5,."i| t Auction Duties, - 7,.')!!.') 8 H t) 1 U () fi u EXPENDITURE. Ofticers of the Provincial CJnvi'rninenl, - X^^OOO Admiiiislralioii of Justice, 'J."),0(»l» Lofjislatiire, - - l>:..tl()() Mis('('lliuieou8 Expenses, 2r>,(l(l(t Surplus, - - lH()..VJ(i 5 5 The tolls on Public Works, are not estimnted in the above, nor the interest on the Public Debt ; because they should I'orm a se|)arale and distinct fund. An account should be opened with each Work ; the capital expended in its construc- tion, charged, and credit given for the amount of tolls collected ; which would enable the public to form a correct opinion of their respective value. Estimate of tlie Receipts and Expenditure, for 18^0, Suppose the Provincial Debt, for the construction of Public Works, to be £3,000,000 Interest at 5 per cent., £150,000 Tolls on Welland Canal, 50,000 Do. St. Lawrence do., 50,000 Do. all other improvements, 50,000 £150,000 Sufficient to meet the interest on the ca|)ilal expended. This year, (1850,) it is proposed to remove the duties, and all restrictions, on every description of British manufactures — leaving a duty, at the ports of Que- bec and Montreal, on Spirits, Wines, &c. estim'd at £100,000 Inland Ports,, - - 150,000 Auction Duties, - - 25,000 £275,000 Public Expenses, - £100,000 Surplus for reduction of debt, 175,000 £275,000 Estimate for 1855. Tolls increased to - £250,000 Duties, if no increase from 1B50, - - - 275,000 £525,000 Interest on Public Debt, and expenses of Government, £2.'0,000 Surplus, - - - 275,000 £525,000 The removal of all duties and restrictions on the importations of British ma- nufactures, in 1S.50, will diiiiinish the revenue on customs, at the sea ports ; hut the increase of commerce caused by this removal, will supply this deficiency by the increase of toils. If this policy was at once avowed, and tiie duties gradu- ally reduced, as experience justified, the tolls, in lb.55, would not only pay the interest on our debt, but defray the entire expenses of Government — the greater part of which would be sustained by foreigners. However, under any circum- stances, sufficient proof is adduced to show that, by retaining those duties, we possess ample means to dispense with the district revenues, and still have a large lurplus for improvement, which is the principal object of this investigation. a a un- 21 Table No. 4. Internal Revenue, received und expended, in the several districts or Canada, under tlie proposed division. UKCKH'TS. Kevpiiiie tor tlie year IHi'i, arising from Litrnsos of Inns, Sliopn, and l)is- tilloriCH, lax on Banks, Irisiirancp C'oni- E anil's, and other nioiiicd instiliitiuns, "incH, F'ortl'ilnrps, Kerrie.s, Rpnt.s, Je- suiIm' IvslalPN, Marriage Liconsps, Ac. See Tablp iNo. 1, and Public Ac- counis, A. No. 2, 5, <>, y and 10, - . £.')!),27fi 2 ^ Say, .... One half for each section of the province. Total expenditure in Lower Canada, JCoo.OIH) 27,500 20,000 Balance in favor of revenue, £7,500 EXPKNDITURE. Ilen)8 taken from the I'lihlio AerountB for 1H42, M. No. 2, of expenditure in the several dislricls of Lower ("anaila, for till' Administration of Justice, viz : — SlieriU's, Clerks of Crown, Ititerpreter.s, (laoier.s, Prollioiiatorics, IMiscelluneoutJ, ('oroncrs, Appeals, ('onstiibles, PhysiciaiiH, Clerks ot' Peace, Contingencies, £7,()o:{ i;» ;J72 H J 05 ma l,li:{ \!i ■JfM l.\ 1,12" 1 I5;i mi 17 4-11) i;i l,21i!) 8 5,»-liG 5 1 11 I 5 10 9 G £20,000 Note. — It appears from the above statement, that the expenses of the Adminis- tration of Justice, in Lower Canada, are less than the internal revenue paid into the Provincial chest. Tiierefore, no apprehension need be entertained, that the proposed division will impair the elliciency of this branch of the public service. It is also evident, that the revenue from si'iiilar sources, in I'pper Canada, is about equal to the direct district taxes — say £25,000 — which has been found suf- ficient to pay the like expenses there. Consr(iuently, if substituted for the same otijecl, each district would be relieved from direct taxation. Table No. 5. Estimate of tlie Propecds of Land and Territorial Revenue. RECEIPTS. Proceeds of Land, rn 1B50, Territorial Revenue, £10,000 50,000 £Gl),000 EXPENDITURE. Appropriated for the support of Common Schools, £.50,00() Surplus, - - - 10,000 £60,000 Remarks. — No data is furnished, from which a satisfactory estimate can be made of the amount which should be realized from the sale of Lands. Assuming the measure to come into immediate operation, and 10!), 000 acres sold per year, for five years, at 8a'. (W. credit, the interest would yield £1.'}, K?5: the cost of management at 10 or 15 per cent. £1,908 — leaving £11,157. This fund will be a long time accumulating, but certain in its operation. Whatever may be the amount, it would be satisfactory to the country, to have the proceeds appropria- ted to this object, and an equitable division made. 33 Table No. 6. Ejchibits a statement of the total Kjiuruies of the Proviucuil Covernment, in laii— 'together icilli the proposed allowance, and the amount of reduction, or anticipated saving to the province, by the adoption of the si/altm recom- mended. i\KV\:sDiTV\u:, inin-a I'nipnsrd Alhnrinirp.. Ilidurlion. Salaries of tlio OIlirerH of (rovernment, Administration of Justice, ... Cotiimoii Sclioolfl, ..... Legislature, Hourd of Works, (for sundry improvements,) Printing, Contingenries, Interest on Public Debt, &c. &c, &c. Total, .... jCWI.-nH £-,>r.,()()o i::n,7:w »i(i,!),M ','.'), (100 4i,!):.r)t ',"i,r)it; i— — _ i!-^,r)4tJ{ !^(),lllll) i>.'),()()0 4(),(M)() —. 40,00011 !),i».|H ) 1 :,,().-,•.> I as.ooo i:{4,;u;«> £:!()r),<)05 £100,000 £i:U),y:59 * This saving is effected by the abolishment of certain Departments, and the reduction of salaries. tTlie expense of this branch of the public service, has heretofore been referred to. Tlie above allowance is eiglit foUl more than is paid by most other (lovern- inents. Besides this, there will bo appropriated from the district or internal reve- nue, in the two divisions of the province, nearly £.'(0,000 more, for the same pur- pose. I This appropriation should be made wholly from the proceeds of public Lands — which have been found ample, in other parts of America, and no doubt will prove abundant here. II No outlay should be made for any improvement whatever, e.xcept under Le- gislative eiiacluieiit. The expense of thisdopartmenf fthould be defrayed from toUi on I'ublic Works, and not mixed up with the i'rovincial revenue. \l I 's RESUIiT. Table No. I, gives the net Provincial revenue, exclusive of tolls on Public Works, £349,2:55 Deduct the district revenue, for Administration of Justice, £.')9,27G * And Territorial do. for Common Schools, - 24,.'>7:2 — 83,843 Leaving, under the proposed division, £'J(.!5,387 To pay expenses of Government, and deficiency in interest, not made up from tolls on I'ublic Works. Again — the same Table shows the resources from Customs, and the Territorial revenue, besides the [)rocee