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 AND THB 
 
 HOSPITALS AND CHARITIES 
 
 OF 
 
 THE PROVINCE OF CANADA. 
 
 • !l 
 
 QUEBEC : 
 
 PaiNTID AT THE "HORNIKO CHRONICLE" OFFICE, FOOT Or M0V!7Ti.Iir BILL. 
 
 1864. 
 
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THE MUNICIPAL LOAN FUNDS, 
 
 AND 
 
 OF THE PROVINCE OF CANADA. 
 
 AUDIT OFFICE, 
 
 QuKBEC, December 3 1 at, 1864. 
 
 TO THE HONORABLE A. T. OALT, 
 
 FINANCE MINISTER, ETC., ETC., ETC. 
 
 Sir, — In accordance with the Order in Council of the 8th duy of 
 August last, and your letter of instructions dfTted the 25th day of the 
 same month, I have enquired into the position of the Municipal Loan 
 Funds, and into the financial condition of the several Hospitals and 
 Charities receivin<< aid from Parliamentary Grants, and have now the 
 honor to submit for ) our consideration the result of my enquiries. 
 
 As a preliminary to a statement of the circumstances now marking 
 the position of the Loan Funds, and in order to illustrate thai position 
 clearly, it is necessary that I should briefly advert to some of the n^ore 
 important provisions made by the legislature with regard to the estab- 
 lishment and conduct thereof, the management of the accounts connected 
 therewith, and the duties enjoined upon the several Municipalities inter- 
 ested therein. 
 
 The Upper Canada Municipal Loan Fund, to consist of all monl^ 
 directed to form part thereof, was established by the 16ih Vict, cap 22, 
 passed on the 10th November, 1852. Unlimited powers of borrowing 
 on the credit of the said fund, subject to the approval of the Governor in 
 Council, were by ihu same Act conferred upon the Upper Canada Muni- 
 cipalities to enable them to effect certain public improvements, and these 
 powers continued until the passage of the Act 18 Vict, chapter 13, on 
 the 18th December, 1854, by which the Fund itself was limited to 
 £1,500,000 sterling, together with such further sums as constitute the 
 Sinking Fund thereof, and the extent to which a Municipality might 
 borrow was thereby limited to 20 per cent, on the aggregate valuation of 
 property in the said Municipality, according to the then last assessment 
 roll thereof; and by the 22nd Vict, chapter 15, passed on the 4th May, 
 1859, no further loans to Upper Canada Municipalities could be made on 
 the credit of the Fund, except under By-laws sanctioned by the Governor 
 in Council prior to the date of that Act. 
 
mm^ 
 
 ■■■Pi 
 
 IV 
 
 The monies which have been directed to constitute the Fund are : 
 
 1. Those paid in by the Municipalities on account of the principal 
 and interest of their respective loans. 
 
 e. By the 20th Victoria, chapter 20, passed 20th June, 1857, it was 
 
 Srovided that the share of the Municipalities Fund, accruing to any 
 lunicipality certified by the Receiver General to be in default, or to the 
 several Municipalities in any County while such County is so certified 
 to be in default, may be carried to the credit of such Municipality or 
 • County on account of such default. By the 22nd Vict. chap. 15, sec. 6, 
 passed 4th May, 1869, (known as the Compromise Act), it was provided 
 that so long as any sum of money is payable to the Receiver General by 
 any Municipality under previous acts relating to the Loan Fund, he may 
 always retain in his hands any sum of money which would otherwise 
 be payable by him to such Municipality, crediting the same to it in his 
 accounts with it under the said Acts. But by the 22nd Vict, chapter 48, 
 sec. 20, passed alsoon the 4th May,1859,(beinr' the Seigniorial .Amendment 
 Act of 1859,) it was enacted that so long as any Municipality shall at any 
 time be in default in any payment which ought to have been made by it to 
 the said Loan Fund, such Municipality shall have no share in any dis- 
 tribution of the Upper Canada Municipalities Fund, which shall be 
 made while such Municipality is so in default, and the share it would 
 otherwise have had shall go to the other Municipalities. 
 
 3. By the Act just cited it was also provided that a sum of money 
 equal to that which under the provisions of the Seigniorial Amendment 
 Act of 1869, will be payable yearly to Seigniors in Lower Canada out 
 of the Provincial Funds, over and above the amount payable to them 
 out of the Fund for the relief of the censitaires under the Seigniorial Act 
 of 1864, shall be payable yearly out of the Consolidated Revenue Fund 
 of this Province to the credit of the Upper Canada Municipal Loan 
 Fund, so long as the Province is under advances to the said Fund. 
 
 4. By the 16tli Victoria, chapter 22, the Governor jh Council was 
 authorized to direct loans to be made from the Upper Canada Building 
 Fund to meet the charges on the Loan Fund from lime to time, but this 
 provision has not been acted upon. 
 
 The Municipal Loan Fund for Lower Canada, established by the 
 18th Victoria, chapter 13, passed 18th December, 1854, was limited to 
 £1,600,000 sterling, and no loan to any Municipality was to exceed 20 
 per cent, of the aggregate valuation of the property of such Munici- 
 pality. By the 22nd Victoria, chapter 16, passed on the 4th May, 1859, 
 it was enacted that no further loans be made to any Lower Canada Mu- 
 nicipality except to an amount not exceeding $400,000 in addition to 
 
the amount issued, or agreed to be issued prior to that date ; and by 
 22nd Victoria, chapter 48, passed same day, it was provided that " a sum 
 ** ol money bearing the same proportion to that which under the Seig- 
 " niorial Amendment: Act of 1869 will be payable yearly to the Seigniors 
 *' in Lower Canada as the population of the Townships of Lower Ca- 
 " nada shall by the census of 1861 be found to bear to that of the Seig- 
 "niories, shall be payable yearly out of Provincial funds to the credit of 
 " the Lower Canada Municipal Loan Fund, but for the beneht of the 
 , *' Townships only, including the Town of Sherbrooke, and St. Armand 
 " East and West in the County of Missisquoi." And by the Act last 
 mentioned it was further provided that a sum of money equal in amount 
 *' to the capital at six per cent, per annum of the sum which will be paya- 
 "ble yearly to Seigniors in Lower Canada out of Provincial, funds, added 
 " to the sum of $140,000 payable to the Seminary of Montreal, ^hall be 
 " deducted from the amount of the Lower Canada Municipal Loan 
 *'• Fund." 
 
 All the other provisions affecting these Funds were made applicable 
 to both sections of the Province in common. 
 
 The Payments to he made by the Municipalitiea in both sections of 
 the Province were fixed by the 16th Victoria, chapter 22, at the yearly 
 rate of 6 per cent, for interest, and 2 per cent, for Sinking Fund on the 
 amount of thei/ respective Loans. By the 20th Victoria, chapter 20, it 
 was provided with respect to the cases of Municipalities in default, that 
 as it might be inexpedient to prQss the collection of the whole sum due, 
 the Governor might issue his warrant to the Sheriff directing what rate 
 that officer should levy, providing that such rate should not be less than 
 13 J cents on the dollar of the yearly value of the assessed property of 
 such Municipalities. But another and final change was made by the 
 passage on the 4th May, 1859, of the 22ud Victoria, chapter 15, and as 
 this Act imposes various duties and obligations upon the Municipalities 
 interested and their officers, as well as prescribes the amount to be paid, 
 and the time and manner of payment, it is necessary that its leading pro- 
 visions should be briefly stated. It provides — 
 
 1. That instead of the payments which each Municipality was bound 
 to make under previous Acts, a sum equal to five cents in the dollar on 
 the assessed yearly value, or a like per centage on the interest at six 
 per cent, per annum on the assessed value, of all the assessable property 
 in every Municipality which has raised money by Debentures on the 
 credit of the Municipal Loan Fund, shall be paid by such Municipality 
 to the Receiver General, on or before the first day of December, 1869, 
 and every year thereafter, until the total amount in principal and interest, 
 payable by reason of its loan, shall be paid and satisfied, or a smaller sum 
 shall be sufficient to satisfy the same in any year, in which case such 
 smaller sum only shall be so paid. 
 
VI 
 
 8. But the sum to be so paid by a Municipality shall never be less 
 than the same per centage on the Assessmont Rolls tor the year 1868 for 
 the same Manicipality would have produced, and in case of diminished 
 value, from that standard the rate is to be proportionately* increased, 
 and is to be imposed on any increased assessed value over that of 
 the year stated. 
 
 S. The sum so to be paid is the first charge upon all the funds of a 
 Municipality, and any Treasurer or other otlicer of a Municipality who 
 shall, after the 1st December, 1859, pay any sum whatever out of any 
 funds of the Municipality in his hands until the sum due to the 
 Receiver General is paid, shall be deemed guilty of a misdemea- 
 nor, and liable for every sum so paid as for money received by him for the 
 Crown. 
 
 4. If the sum aforesaid is not paid, the Municipality shall be held to be 
 in default, and shall be liable to be dealt with in the manner provided by 
 previous Acts with regard to Municipalities in default. 
 
 5. To ensure the collection of the sum aforesaid, a special rate upon 
 all the assessable property in every Municipality which has raised money 
 by Debentures on the credit of the Municipal Loan Fund of 5 cents in 
 the dollar upon the yearly value, and a like per centage on the interest 
 at the rate of six per cent, on the assessed value, was imposed in the year 
 1859, and a like rate in each year thereafter, until the entire debt and 
 interest is paid off, or a lower rate substituted by Order in Council, in 
 cases where such lower rate is sufficient to pay the interest and Sinking 
 Fund. Such rate to be entered on the Collector's rolls and collected and 
 paid to the Treasurer as ordinary rates, whether any other r._*e is or is 
 not imposed, and the proceeds of such rate are lo be applied by the 
 Treasurer exclusively towards the payment of the sum payable by the 
 Manicipality to the Keceiver General in each year ; and it is further pro- 
 vided that any Treasurer, Collector, or other Municipal officer, or function- 
 ary, or any Member of the Municipp.l Council, wilfully neglecting or re- 
 fusing to perform or concur in performing anyoffioiai act requisite for 
 the collection of the said rate, or misapplying, or being a party to the 
 misapplication of any portion of the proceeds thereof shall be held guilty 
 of a misdemeanor, and with his sureties shall be personally liable for 
 any sum which, by reason of such neglect, misconduct, refusal or mis- 
 application, shall not, at the time fixed, be paid to the Receiver General, 
 as for monies received by such member. Treasurer, Collector, or other 
 Municipal officer or functionary, for the Crown. 
 
 6. All s;ums of money coming to a Municipaltv as the profits, dividends 
 
 * Bat, M will be teen below, the tax aotually imposbd by the Rnme Aot ia bat 6 oenti on tb« 
 dollar npon the yearly value of the property of a Municipality, whether it be greater or leis than 
 the Aiiesiment of 1858. 
 
VII 
 
 or returns from iny work for which a Loan has been authorized, or as 
 interest or principal of any sum lent by the Municipality out of such 
 Loan, or otherwise howsoever by reason of such Loan, shall be paid into 
 the hands of the Treasurer and he by him carefully kept apart from all 
 other moneys, and paid over from time to time to the Receiver General, 
 to be by him placed to the credit of the Municipality with the Consoli- 
 dated Municipal Loan Fund, except in so far "as is otherwise especially 
 provided in the By-law authorizing such Loan. 
 
 7. After any Municipality has borrowed any money on the credit of 
 the Municipal Loan Fund, it shall not contract any further debt without 
 the consent and approval of the Oov^rnor in Council, until all debts to 
 the Fund have been wholly paid off. 
 
 8. So long as any sum of money is payable to the Receiver General 
 by any Municipality on Loan Fund Account, he may always retain in 
 his hands any sum of money which would otherwise be payable by him 
 to such Municipality, crediting the same to it in his accounts. 
 
 The Tabular and other statements contained in Appendix No. 1 
 present the condition of the Upper Canada Loan Fund, and those con- 
 tained in Appendix No. 2 set forth the condition of the Lower Canada 
 Loan Fund. The Balances against the Municipalities, and the amount 
 ;t the credit of the Sinking Fund of each Municipality, are those which 
 
 f 
 
 the Receiver General's books represent, but these I apprehend will 
 to a very great extent require remodelling. It has, 1 find, been 
 the practice in that department, whatever the state of the several 
 accounts, to p^ss one-fourth of all amounts paid in by Municipalities to 
 the credit of the Sinking Fund, although it is evident that nothing should 
 be credited to that account until alter all amounts due for interest 
 at six per cent, have been paid in full. It has also been the practice to 
 debit each Municipality in arrear every half year with 8 per cent, on the 
 amount of its loan, and to charge interest thereupon, although the 
 authority for charging interest is restricted to monies actually paid 
 for the Municipalities as principal or interest. Again, the Receiver 
 General has credited to certain of the County Municipalities in Upper 
 Canada in arrears for both interest and principal, their respective shares 
 of the Upper Canada Municipalities Fund, while the shares of the minor 
 Municipalities so in default were distributed among the Municipalities 
 which are not debtors to the Fund, so that the said 'bounty Municipali- 
 ties not merely benefitted by receiving credit for monies to which their 
 right had been legislated away, but they actually participated in the 
 shares of those who were not greater offenders than themselves. Finally, 
 large amounts appear in the Receiver General's books to the credit 
 of Municipalities, on account of their respective Sinking Funds, 
 which amounts were long since exhausted by the non-payment 
 of arrears of interest, and the true Sinking Fund contains simply 
 
I WW 
 
 VIII 
 
 the nett amount of cash paid in by the Municipalities really enti- 
 tled to that description oi credit, while it sliould exhibit at the end of 
 each half year, or year at farthest, the precise value of the Sinking Fund 
 of each Municipality at that time. 
 
 In the examinations I have made into the circumstances of the Mu- 
 Bicipalities indebted to the Loan Fund, I did noi deem it advisable to 
 trouble those which are paying their loans in full, nor those about whose 
 ability to pay in full no reasonable doubt can be entertained, nor those 
 'which have Tunds in the hands of the Government from which the arrears 
 due by them can be liquidated. 
 
 ib^ mppev fyu&n §0M $mL 
 
 Of the 33 County Municipalities, 1 1 are borrowers from the Loan 
 Fund, the largest sum advanced being $800,000 to Lanark and Renfrew, 
 and the lowest $16,000 eaf h to Grey and Lambtcn. The average of the 
 loans to Counties is $202,330 nearly. 
 
 Of the 5 City Municipalities 2 are borrowers, namely, London of 
 $376,400 and Ottawa of $200,000. 
 
 Of the 38 Town Municipalities, 19 are borrowers, and in this class 
 the largest sum advanced was $860,000 to Port Hope, and the lowest 
 sum $12,C00 each to Cornwall and Barrie. The average of the loans to 
 Towns is $191,900, nearly. 
 
 Of the 382 Township Municipalities 13 are borrowers, the largest 
 sum ad?anced being'$200,000 to Norwich, and the lowest $5,000 to 
 Middleton — the average being $63,815. 
 
 Of the 61. Village Municipalities only one was a br rrower, namely 
 Chippawa, th& amount being $26,000. 
 
 Of the $7,300,000 borrowed by the Upper Canada Municipalities, 
 $5,867,400 were for investment in railroads, and $1,432,600 for improve- 
 ments of various kinds but of a merely local character. 
 
 It must not be forgotten that a very large portion of the cash pay- 
 ments made to tho Government were in reality taken from the proceeds 
 of the leans themselves, but notwithstanding this, and notwithstanding 
 
IX 
 
 that the country may congratulate itself on the lact that all the Railroads 
 aided frorr the Loan Fund are, (with the exception of the Cobourg and 
 Peterborough line, which, however, now seems likely to be resuscitated,) 
 either kept open for traffic or are now in course of extension, it has 
 unfortunately turned out that the grea^ bulk of these investments is 
 either utterly lost or yielding no direct returns for the large sum? 
 expended. V7hen the railroad era was first inaugurated, the people of 
 the country were wholly ignorant of the practical results of the construc- 
 tion of railways, and when the psveral Municipalities were appealed to 
 to avail Iherascives of the creation of the Loan Fund, they were assured 
 that by so doing they would incur no real responsibility — that the lia- 
 bility they assumed would be fully met by the works they were asked to 
 aid, and that, moreover, the Railroads when constructed would convert 
 their hamlets into villages, their villa,«5es into towns, and their towns into 
 cities. Believing these representations, many localities involved them- 
 selves in debts frightfully disproportioned to their means, and if the 
 Government and Legislature had not acted towards them in a very 
 lenient and forbearing spirit, the great bulk of them would long siuce 
 have been wholly depopulated. Many of the Municipalities found after 
 they had furnished large sums for the construction of railways that they 
 had no power over the application of these funds, for although granted 
 a representative in each Board of Direction, yet, even if competent to 
 apprehend the b.^ar'ng of financial measures of a magnitude and nature 
 to which they were altogether unaccustomed, these representatives were 
 utterly powerless to contend against the representatives of contractors' 
 interests, of which Boards of Directors were but too frequently composed. 
 I believe that much mischief might have been prevented in past years 
 if an efficient officer of the Government had been made an ex-officio 
 Director of every Railroad Company aided directly or through the Mu- 
 nicipalities, for 1 think that the thorough acquaintance such an officer 
 would have obtained of the financial transactions and condition of the 
 several companies would have been found exceedingly useful to both 
 the Government and the Legislature, as well as to the Municipalities. 
 
 You will not fail to notice that the following Municipalities have 
 realized the sums opposite their respective names in cash, or securities 
 consldeted good, from their Railway investments : — 
 
 Town of Peterborough 80,000 
 
 " St. Catharines 28,000 
 
 '« Stratford, (about). , 88,000 
 
 " * Brantford \ , 360,000 
 
 *» Niagara 57,000 
 
 " " Port Hope. 40,000 
 
 ,-:M* ,:■..-•. .^-.^,f4 $663,000 
 
There seems to be reasonable ground for hoping that the Brookville 
 and Ottawa Railroad Company will shortly be able to pay some 
 interest on the large advances made to that Company from the 
 Loan Fund by three of the Municipalities. I do not see why the 
 same observation should not be made with regard to the Ottawa and 
 Prescott line. 
 
 Of the twenty Municipalities which borrowed money from the^ 
 Loan Fund for the purpose of effecting local improvements twelve are 
 repaying their loans in full, namely, the Counties of Grey, Huron and 
 Bruce, Oxford, Lincoln, Lambton, Northumberland and Durham, Has- 
 tings and Essex, the Townships of Middleton and Stanley, and the Towns 
 of Belleville and Cornwall. One, the Town of Dundas, is chargeable 
 in full, five cents on the dollar of its assessment exceeding the amount 
 annually due for interest and sinking fund. \ The other seven chargeable 
 with 6 cents on the dollar under'the Act of 1859 present several peculi^ 
 arjties to which it is necessary to direct your attention. 
 
 1. Port Hope. — This Municipality borrowed $860,000 from the 
 Loan Fund, and the tax of 5 cents on the dollar yields an annual sum of 
 $6125, which is a fraction short of three quarters of one per cent, on the 
 amount of its debt. The great bulk of the loan was expended on the 
 Railway, but $180,000 were advanced to Commissioners for the con- 
 struction of the Harbour, and for this advance the Municipality received 
 bonds issued by the Commissioners, bearing interest at such a rate as if 
 duly paid would have enabled the Town to pay the full 8 per cent, annu- 
 ally to the Government on that portion of its loan. Now as the capital 
 was reimbursable to the Municipality, and was loaned in a way to pro- 
 duce interest, it seems clear from the terms of the Act that both the secu- 
 rities and the product thereof should have been kept intact by the Trea- 
 surer, and been used for no other purpose than that of payment to the 
 Receiver General. Yet the major part of these Bonds seem to have been 
 handed over by the Municipality to the Railroad Company, and this act 
 seems to have been followed on the part of the Harbour Commissioners 
 by the execution of a mortgage in favor of whoever might be the 
 holders thereof. You will not fail to notice the further facts — that 
 while the Mnnicipality is the holder of a portion of these Bonds, 
 upon which a certain amount of interest is yearly paid, it is security to 
 the Harbour Commissioners for £5,000 sterling, advanced in debentures 
 by these Commissioners to assist the Railroad Company in its difficul- 
 ties. It is to be added, as noted above, that the Municipality holds 
 security to the amount of $40,000, as previously stated, on egccount of its 
 Railroad investment. ^ 
 
 2. Chippawa. — Five cents on the dollar of the assessment of this 
 Municipality produces the annual sum of $927 50, which is a fraction 
 ovei 3^ per cent, on the amount of its entire loan of $26,000. The 
 
 ti 
 
XI 
 
 investment of the $6,000 of the loan which were borrowed for local 
 improvements, produces a revenue fully equal to the five cents tax. 
 
 3. CorHT? OF Perth. — ^The annual value of the assessed property 
 of this County has increased from $291,465 in 1858 to $363,813 in 1863, 
 and (he tax of 5 cents on the dollar, which in the former year produced 
 $14,573, yielded in 1863 the sum of $18,190, the sum last mentioned 
 being a fraction more than six and a quarter per cent, on the entire loan 
 of $288,000. You will observe that only .$88,000 of the loan were 
 invested in local improvements. 
 
 4. — Town of St. Catharines. — The tax of five cents on the dol- 
 lar upon the property of this Municipality produces the annual sum of 
 $8,552, which is equal to four and a half per cent, upon its entire loan 
 of $190,000. Of this sum $100,000 was invested in railroad stock upon 
 the hypothecation of which the Municipality realized in cash the sum of 
 $28,000. The balance of the loan, $90,000, was borrowed to effect local 
 improvements, and from these investments, including $14,000 retained 
 from one of the loans, the Municipality has realized in cash or its equiva- 
 lent a sum of $46,000, making the total amount received by the Munici- 
 pality from its investment of Loan Fund monies no less than $74,000. 
 This amount under '.he act could be applied to no other purpose than 
 that of payment to the Receiver General, but not one shilling has been 
 paid by St. Catharines on its loan fund indebtedness since February 1856. 
 
 5. Town of Godkrich. — The money lent to this Municipality was 
 under the By-Law to be advanced upon security to the Buffalo and Brant- 
 ford Railroad, but it was applied to an altogetherdifferent purpose, being 
 expended upon local improvements. The tax of 5 cents on the dollar 
 upon the assessment of the Town realizes $4,319 per annum, equal to a 
 trifle over 4j*5 upon the Joa-i of $100,000. 
 
 6. Town of Barrif. — A considerable portion of the small advance 
 to this Municipality was also diverted from the object provided by the 
 By-Law, and curiously enough, it seems to prefer the payment of a per- 
 petual annuity of 5 cents on the dollar of its assessment, which amounted 
 in 1863 to $896, while by paying $t<60 a year it would in a few years 
 relieve itself from liability. 
 
 7. Town of Chatham. — The 6 cents on the dollar tax upon . the 
 assessment of this Municipality produces annually $4,001, equal to 4 
 per cent, upon its loan of $100,000. 
 
 You will notice that u question of some importance has been raised 
 in connection with the case of the Township of Hope. That Municipal- 
 
11 
 
 ) 
 
 l\ 
 
 XII 
 
 ity is a debtor to the Fund for its own loan to an extent which requires 
 the full 5 cents on the dollar upon the annual value of its assessment, 
 and' is also a debtor to the Fund as one of the Municipalities constitut- 
 ing the Counties of Northumberland and Durham to an extent which re- 
 quires a tax of 3^ centd on the dollar. And the officers of the Munici- 
 pality hold that they are not liable to the Loan Fund for more than one 
 annual tax of 5 cents on the dollar. I can find no authority for \this 
 opinion in the Loan Fund Acts, although the fact that dn 8^ cents tax 
 would be exceedingly burdensome is no doubt worthy of consideration, 
 audit seems to me a good deal lii.e the doctrine of the member of a 
 trading firm, who was willing to meet his own liabilities, or his share of 
 the debts of the Company with which he was associated, but deemed it 
 outrageous that he should be required to pay both. 
 
 It is of course absolutely necessary that the question connected with 
 the Municipalities Fund be at once and definitively settled. The Law 
 provides that no Municipality, in default for any payment which ought 
 to have been made to the Loan Fund, shall participate in the Mu- 
 nicipalities Fund. The fact is, that the Shares of all the minor 
 Municipalities have been withheld from them, while the following 
 Counties have been regularly credited with their shares, to the extent 
 stated, namely : — ; 
 
 Lanark and Renfrew, 1859 to 1863 $40,409 85 
 
 Perth, do 26,533 72 
 
 Northumberland and Durham, 1859 to lfi63 47,705 79 
 
 $114,709 36 
 
 n 
 
 Now, considering with these circumstances that there are cases 
 where Municipalities paying in full, having been temporarily in arrear, 
 (I may instance Guelph,) have been deprived of their shares, and consid- 
 ering ako that the Municipalities paying the five cents assessment have 
 before tlicm the depressing prospect of a perpetual tax upon their pro- 
 perty and industry of such largs dimensions, may it not be considered 
 good policy to take out of future distributions^in such proportions as may 
 be prescribed by order in Council, such a sum of money as will give their 
 shares to all ihe minor Municipalities which have been deprived thereof 
 upon the following conditions — that no Municipality shall benefit by this 
 arrangement which does not at once pay up the amount due by it to the 
 Loan Fund for 1864, and within the piesent financial year arrange with 
 the Government for the payment of all other arrears now due — and with 
 the further proviso, that the money so accruing to Municipalities, with 
 such further sums as they may pay in for the purpose, and all distribu- 
 tions of Municipalities Fund monies accruing in future to Municipalities 
 
XIII 
 
 indebted to the Government for Loan Fund monies, shall form a Sinking 
 Fund to pay off the]_capital of the annual srras they are now required to 
 raise. * 
 
 Of the 60 County Municipalities in this section of the Province, five 
 are borrowers from the Fund, tlie largest amount, gamely, $215,000, being 
 advanced to Sheflbrd, and the smallest, $5,840, to Megantic. 
 
 Of the four Cily Municipalities, all were borrowers, the largest sum or 
 $800,000 being advanced lo Montreal, and the smallest, $16,000, to St. 
 Hyacinthe. Nearly one-half the entire Fund was absorbed by the City 
 Municipalities. 
 
 Of the 610 Town, Township, Parish and Village Municipalities, 78 
 were borrowers of sums varying from $80,000, (the largest sum advanc- 
 ed in this class,) in the case of the Town of Sherbrooke, to $400 lent to 
 St. Jean, Chicoutimi. 
 
 Of the 87 Municipalities, borrowers from the Fund, 69 are for sums 
 not exceeding $20,000, ten are for sums ranging from $20,000 to $60,000, 
 and eight are for sums exceeding $50,000. 
 
 Of the eight which are borrowers of sums exceeding $60,000 in 
 each case, two, namely, the Counties of Ottawa and Terrebonne, have 
 been relieved from liability ; two, the City of Montreal and the Town of 
 Sherbrooke, are paying their liabilities in full; and the circumstances of 
 the other four, namely, the Counties of Stansteadand Shefroid,the City of 
 Three Rivers and the Township of Sheflbrd, are explained in the generaf 
 Tables and in the particulars relating to these Municipalities. 
 
 You will observe that in the County of Shefford several of the 
 Township Mini ipalities are liable for debts incurred by themselves to 
 the Loait Fund, as well as for the debt Incurred by the County Munici- 
 pality. And there are one or two instances in which Townships forming 
 part of a County, when a Loan Fund debt was contracted by that County, 
 have since been transferred to and form part of another County Munici- 
 pality. 
 
«■■! 
 
 XIV 
 
 !f 
 
 My enquiries extended to all the institutions "which are classed 
 under the above title in the Supply Bill of 1864, with the exception of 
 such as are wholly under the control of officers directly appointed by the 
 Government. They are 53 in number, of which 20 are situated in 
 Upper Canada and 32 in Lower Canada — the grants for the former 
 amounting to $37,600, for the latter to $27,370. The particular informa- 
 tion obtained with regard to each of these institutions is embodied in 
 Appendix No. 3. No one, I think, can peruse the statements therein 
 contained without beinti; struck with admiration at the earneotness with 
 which such numbers ot ladies of the two great branches of the Christian 
 family — Catholic and Protestant — in most of the important centres of popu- 
 lation in the Province, are engaged in the discharge of those great duties 
 common to Christians of all denominations — tending the suffering and 
 the helpless, reclaiming the erring, and providing for the fatherless and 
 widow. It is to be regretted that some of these institutions do not, 
 comparatively, effect an amount of good proportioned to their respective 
 grants ; it is to be regretted also that the localities in which some of 
 these institutions are situated do not contribute to their sustentation in 
 such a ratio as from the nature of things appears to be their duty ; and 
 it is also a subject of regret that in at least one instance a magnificent 
 endowment has been almost frittered away ; yet, taken as a whole, the 
 Hospitals and Charities of Canada are creditable to the Province, and 
 the alleviation of human suffering, the food and homes furnished to the 
 helpless, and the fitting preparation of orphans for the struggles of life, 
 effected through the stimulus given by the grants of about $65,000 of Pro- 
 vincial money annually, constitute a proof of the wisdom and a justificatibn 
 of the philanthropy of these grants. From the best estimate I can forn), 
 the annual expenditure of all the institutions embraced in my enquiry is, 
 for all purposes, not less than $310,000, and the value of the properties 
 owned and occupied by them is not overrated at a million and three 
 quarters of dollars. 
 
 I deem it but an act of duty, in closing, to call your special attention 
 to what appears to me a most deplorable state of things. In the Found- 
 ling Hospital at Montreal, under the charge of the Sisters of Charity :^ there 
 were altogether, during 1863, no less than 825 abandoned infar/is, either 
 sent in during the year, or remaining therein from the previous yeai. 
 Of these no less than 602 died. 'The inmates and deaths during the pre- 
 sent year are of about similar proportions. I will not comment upon this 
 state of things, but surely Mhe rate of mortality is frightful. The 
 blame does not rest with the ladies in charge of the Hospital, but with 
 parlies who seem to care not aboiit committing murder i\ they can only 
 
XV 
 
 hide shame. The poor infants are sent to the institution at all hours of 
 the day and night, from all parts of the country, by all possible modes of 
 conveyance, packed up in all sorts of ways, and, as may be supposed, 
 most of them when they reach the Hospital are actually in a dying state. 
 
 There are two or three facts in connection with the Deaf and Dumb 
 Institution of Lower Canada, at Montreal, which will, I am sure, receive 
 your full cpnsideration. The Ladies in charge of the Female branch, 
 m consequence of a destructive fire, have been compelled to incur debts 
 which press very heavily upon their exertions, and upon the profits made 
 by the industry of themselves and their pupils. And while in both the 
 Female and Male branches there is room enough for a much larger 
 number of pupils than are now receiving the benefits of these institutions, 
 numerous applications for admission are rejected because of the insuffi- 
 ciency of tb"! resources at the disposal of the managers. 
 
 I should not be doing justice to the impressions made upon my own 
 mind if I failed to direct your altt- ntion in an especial manner to the 
 Hoase of Providence at Toronto. The good done in and by that estab- 
 lishment to the friendless, the helpless and the suffering, is very great ; 
 and when compared with the usefulness of the institution, the annual 
 grant appears paltry. 
 
 I have the honor to be. Sir, 
 
 Your most obedient servant, 
 
 JOHN SIMPSON, 
 
 - Asst. Auditor. 
 
w 
 
 Uk 
 
APPENDIX No. 1. 
 
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TABLE No. 2. 
 
 UPPER CANADA MUNICIPAL LOAN FLND.—Statement of the 
 Railway Investments made by the Municipalities of Upper Canada, 
 from the monies borrowed by them on the credit of the Municipal 
 Loan Fund. 
 
 / 
 
 MVXICIPALITIBI. 
 
 RAILROADS IN WHICH IN- 
 VESTED. 
 
 STOCK. 
 
 LOANI. 
 
 TOTAL 
 
 m 
 
 Town of Niagara 
 
 Erie and Ontario Railroad... 
 Do do 
 
 Buffolo, Brantford and God 
 
 f 
 
 60,000 
 20,000 
 
 1 
 1 
 
 00 
 00 
 
 00 
 00 
 
 uo 
 
 00 
 00 
 00 
 
 00 
 00 
 00 
 
 s 
 
 220,000 
 
 00 
 00 
 
 t 
 
 300,000 
 
 1,278,000 
 800,000 
 100,000 
 
 680,000 
 466,400 
 
 1,354,000 
 
 80,000 
 
 600,000 
 
 020,000 
 
 
 Village of Chippawa. 
 
 00 
 
 TowDihip of Borti* 
 
 40,1100 
 60,000 
 
 100.000 
 
 20,000 
 
 8,000 
 
 800,000 
 
 20,000 
 
 200,000 
 
 40,000 
 
 400,000 
 
 
 
 " Brantford 
 
 Do do 
 
 Do do 
 
 Do do 
 
 Do do 
 
 Do do 
 
 Do do 
 
 Do do 
 
 Do do 
 
 Do do 
 
 Bytown and Presoott R.R... 
 Do du 
 
 Port Dfllhonsie and Thorold 
 
 
 Town of Brantfo'd 
 
 
 Townabip of Walnfleet 
 
 " Canborough... 
 
 IT. 0. Huron and Bruce... 
 
 Townships of Moulton A 
 
 Sherbmolco 
 
 
 ConntT of Perth 
 
 
 Town of Paris 
 
 
 Town of Stratford 
 
 100,000 00 
 
 
 
 00 
 
 City of Ottawa 
 
 
 ... 
 
 200,000 00 
 100,000 00 
 
 Town of Preacott 
 
 
 
 J 
 
 00 
 
 
 
 00 
 
 Town of St. Cathorinei 
 
 100,000 
 
 
 
 
 Woodstock <t Loke Erie Rail- 
 way i Harbor Comp'y... 
 
 Do do 
 
 Do do 
 
 Do do 
 
 Do do 
 
 London i Port Stanley R.R. 
 Do do 
 
 Brockville 4 Ottawa R.R 
 
 Do do 
 
 Do do 
 
 Gait and Guoloh R.R 
 
 
 
 00 
 
 Town of Woodstook 
 
 ,,,,,^ ,,, 
 
 
 100,000 
 80,000 
 200,000 
 100,000 
 100,000 
 
 00 
 00 
 00 
 00 
 00 
 
 Township of Woodhouse... 
 
 " Norwich 
 
 " Windham 
 
 Town of Simcoe 
 
 
 
 00 
 
 
 80,000,00 
 
 200,ooo!oo 
 
 
 
 City of London 
 
 175,400 
 
 800,000 
 400,00ft 
 154,000 
 
 00 
 
 00 
 00 
 00 
 
 
 
 
 ... 
 
 no 
 
 U. C. Lanarlc & Renfrew... 
 Town of Brocliville 
 
 
 
 T'nship of Klizabelhtown.. 
 
 00 
 
 'Town of fluolTth 
 
 80,000 
 
 00 
 00 
 
 
 
 
 
 Cobourg A, Peterboro' R.R... 
 
 Peterbnro' & Port Hope R.R. 
 
 Port Hope, Lindsay A Bea- 
 
 vcrton R.R 
 
 
 
 00 
 
 
 500,000 
 
 
 
 
 
 
 
 00 
 
 Town of Port Hope 
 
 ' 680,000 
 
 60,000 
 80,000 
 
 00 
 
 00 
 00 
 
 100,000 
 3,229,400 
 
 00 
 00 
 
 
 TownshiD of Hooe 
 
 Do do 
 
 Do . do 
 
 Do do 
 
 Totals $ 
 
 
 lownsbip of Ops 
 
 
 Town of Petorboro'. 
 
 00 
 
 
 
 
 2,638,000 
 
 00 
 
 6,867,400 00 
 
 - - '- ^-"^jj-r. ■ -.' 
 
 
 I 
 
 I 
 
rB"«?5 
 
 6 
 
 ii 
 
 TABLE No. 3, 
 
 UPPER CANADA MUNICIPAL LOAN FUND.— Statement of the 
 Accounts of the Upper Canada Municipalities, chargeable with 
 Interest and Sinking Fund in full, showing the balances due by them 
 on the 31st December, 1863, after deducting all payments to 3l8t 
 December, 1864, and showing also the amount at the credit of each 
 Municipality for Sinking Fund, without interest, on the 31st Decem- 
 ber, 1864. 
 
 MUNICIPALITIES. 
 
 County of Oioy >• 
 
 Tovnihip of Brantford 
 
 Township of Canborough... 
 
 Township ofWainfleet 
 
 United Conntiea of Huron and Bruce 
 
 *Townships of Moulton and Shcrbrooke,. 
 
 Town of Pari 
 
 County of Oxford 
 
 County of Lincoln 
 
 County of Lambton 
 
 'Township of Middleton 
 
 Township of Stanley 
 
 Town of Cornwall 
 
 Town of BelleviHe 
 
 U. Counties of Ncrthumberland <tDuiham.. 
 
 County of Elgin 
 
 County of Hastings........'.... 
 
 County of Essex , 
 
 Town of Dundas , 
 
 Townof Guelph 
 
 Total Loans. 
 
 16,000 
 
 50,000 
 
 G,000 
 
 20,000 
 
 308,000 
 16,800 
 46,000 
 20,000 
 48,000 
 16,000 
 3,000 
 10,000 
 12,000 
 20,000 
 
 460,000 
 80,000 
 
 167,600 
 32,000 
 02,000 
 80,000 
 
 1,449,400 
 
 Annual 
 
 Payment 
 
 of 8 per cent. 
 
 1,280 
 
 4,000 
 
 640 
 
 1,600 
 
 24,640 
 
 1,344 
 
 3,200 
 
 1,600 
 
 3,840 
 
 1,280 
 
 240 
 
 800 
 
 960 
 
 1,600 
 
 30,800 
 
 6,100 
 
 12,608 
 
 2,560 00 
 
 4,160 
 ^400 
 
 116,i;52 00 
 
 Balances 
 
 due Slst 
 
 Deer., 1863. 
 
 66 
 
 28 
 
 148 
 
 287 
 
 2.036 
 
 502 
 
 33 
 
 4 
 
 60,353 
 
 247 
 
 32,813 
 
 14,999 
 
 111,602 
 
 08 
 
 86 
 
 35 
 
 72 
 
 97 
 
 Sinking 
 Fund. 
 
 $ 
 
 3,243 
 
 10,708 
 
 1,713 
 
 4,322 
 
 67,166 
 
 3,854 
 
 8,481 
 
 4,276 
 
 9,379 
 
 3,376 
 
 586 
 
 2,024 
 
 2,361 
 
 3,896 
 
 63,929 
 
 17,065 
 
 26,594 
 
 6,702 
 
 2,015 
 
 10,138 
 
 249,817 
 
 67 
 21 
 30 
 85 
 40 
 57 
 65 
 62 
 62 
 77 
 63 
 64 
 63 
 97 
 93 
 20 
 69 
 56 
 60 
 94 
 25 
 
 *The original Loan to Mouiton and Sberbrooke was $20,000, but $3,200 thereof was paid up in 
 18SS. Xh« Loan to Middleton was $5,000, but $2,000 thereof was paid up in 1859. 
 
 
 
 cq 
 
V 
 
 
 of the 
 
 5 with 
 
 J them 
 
 to 31st 
 
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 Fund. 
 
 
 % 
 
 
 ZM^ 
 
 67 
 
 10,708 
 
 21 
 
 1,713 
 
 30 
 
 4,322 
 
 85 
 
 67,165 
 
 40 
 
 3,864 
 
 67 
 
 8,461 
 
 65 
 
 4,276 
 
 62 
 
 9,379 
 
 63 
 
 3,376 
 
 77 
 
 586 
 
 63 
 
 2,024 
 
 64 
 
 2,361 
 
 63 
 
 3,806 
 
 97 
 
 63,929 
 
 93 
 
 17,065 
 
 20 
 
 25,694 
 
 69 
 
 6,702 
 
 66 
 
 2,016 
 
 60 
 
 10,138 
 
 94 
 
 249,817 
 
 25 
 
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 TABLE No. 5. 
 
 UPPER CANADA MUNICIPAL LOAN FUND— Statement of the 
 annual value of the Assessed Property of the several Municipalities 
 of Upper Canada, subject to Tax of 6 cents on the dollar on account 
 of ihe Municipal Loan Fund. 
 
 MUNICIPALITIES. 
 
 Town of Port Hope 
 
 Township of Hope 
 
 Town of Niagara 
 
 Town of Cobourg 
 
 Village of Chippawa 
 
 Township of Beriie 
 
 Town of Brentford 
 
 County of Perth 
 
 City of OtUwa 
 
 Town of Prescott 
 
 Town of St. Catharines... 
 
 Township of Ops 
 
 City of London 
 
 U. 0. Lanark and Renfrew. 
 
 Town of Brooliville 
 
 Township uf Elizabethtown. 
 
 Town of Stratfurd 
 
 Town of Goderiob 
 
 Town of Burrio , 
 
 Town of Chatham 
 
 Town of Feterboro' 
 
 1858. 
 
 
 1859. 
 
 
 1860. 
 
 
 1861. 
 
 
 1862. 
 
 
 1863. 
 
 $ 
 
 
 $ 
 
 
 $ 
 
 
 $ 
 
 
 $ 
 
 
 $ 
 
 ns.iioe 
 
 80 
 
 106,695 
 
 40 
 
 90,441 
 
 00 
 
 89,919 
 
 70 
 
 ' 82,424 
 
 00 
 
 81,102 
 
 61,681 
 
 20 
 
 55,805 
 
 04 
 
 55,829 
 
 10 
 
 54,926 
 
 76 
 
 52,380 
 
 00 
 
 51,063 
 
 48.266 80 
 
 44,265 
 
 23 
 
 38,639 
 
 31 
 
 34,065 
 
 65 
 
 27,510 
 
 48 
 
 25,671. 
 
 135,225.85 
 
 126,789 
 
 25 
 
 110,895 
 
 00 
 
 111,596 
 
 85 
 
 92,657 
 
 00 
 
 96,766 
 
 18.550 00 
 
 16,976|00 
 
 15,159 
 
 50 
 
 1.3,703 
 
 00 
 
 13,048 
 
 DO 
 
 13,008 
 
 39,52560 
 
 36.90l!fi8 
 
 38,306 
 
 52 
 
 38.274 
 
 18 
 
 38,405 
 
 88 
 
 37,801 
 
 184,591 00 
 
 161,003 00 
 
 143,526 
 
 00 
 
 143,222 
 
 00 
 
 141,290 
 
 00 
 
 141,339 
 
 291.465 06| 
 
 344,330 10 
 
 344.340 00 
 
 367,922 
 
 46 
 
 371.946 
 
 78 
 
 .S63,813 
 
 194,152 
 
 no 
 
 224,858' 00 
 
 271,150 40 
 
 297.632 
 
 00 
 
 312,812 00| 
 
 284,859 
 
 47,560 
 
 00 
 
 47.605 
 
 00 
 
 48,269 00 
 
 48 778 
 
 00 
 
 44,857 
 
 00 
 
 43,549 
 
 l''l,047 
 
 00 
 
 170,993 
 
 00 
 
 157,654 
 
 00 
 
 15^,998 
 
 00 
 
 155,379 
 
 00 
 
 163,686 
 
 23,740 
 
 32 
 
 21,808 
 
 20 
 
 20.791 
 
 50 
 
 ^,1,979 
 
 80 
 
 22,151 
 
 52 
 
 21,730 
 
 499,599 00 
 
 277,028 00| 
 
 341.657 
 
 00 
 
 320.526 00 
 
 310,072 
 
 00 
 
 337,468 
 
 25-),.337 36 
 
 2«1,345 
 
 12 
 
 274,031 
 
 28 
 
 279.507|12 
 
 285,932 
 
 82 
 
 289.529 
 
 103,190 57 
 
 105,674 
 
 73 
 
 103,448 
 
 38 
 
 98,270l87 
 
 78,029 
 
 03 
 
 76,286 
 
 57.775 68 
 
 62,846 
 
 20 
 
 48,099 
 
 60 
 
 46,968,96 
 
 49,073 
 
 04 
 
 47,823 
 
 58,943,00 
 
 50,514173 
 
 46.536 
 
 96 
 
 46,76860 
 
 47.876 
 
 60 
 
 43,841 
 
 86,378 94 
 
 80,000 
 
 00 
 
 61,114192 
 
 76.247,00 
 
 73,.S59 
 
 90 
 
 78,427 
 
 17.527 
 
 00 
 
 17.605 
 
 00 
 
 17,725 
 
 80 
 
 18,104 
 
 98 
 
 17,083 
 
 00 
 
 17,921 
 
 80,024 
 
 70 
 
 79,353 
 
 40 
 
 56,064 
 
 80 
 
 78,175 
 
 10 
 
 64,310 
 
 05 
 
 64.919 
 
 70,964 
 
 20 
 
 73,128 
 
 60 
 
 73,708 
 
 00 
 
 93,407 
 
 00 
 
 86,800 
 
 00 
 
 34,393 
 
 00 
 148 
 >aO 
 62 
 00 
 20 
 00 
 90 
 00 
 00 
 00 
 20 
 00 
 88 
 81 
 36 
 40 
 00 
 00 
 70 
 00 
 
 ]m:i3m:ora.ni>x71ml. 
 
 In four of the Municipalities above specified, namely, Perth, Ottawa, Lanark and Renfrew and 
 Feterboro, the assessed pr <pcrty in 1863 cunsiJcrably exceeded that of 1858, and there was a trifling 
 inoreaso in the case of Barrio. With respect to the others 
 
 The Tax of 6 cents on the Dollar 
 npon the assessment of 1858, pro- 
 duced for 
 
 Port Hope 
 
 Township of Hope 
 
 Town of Niagara 
 
 Town of Cobourg 
 
 Town of Chippawa 
 
 Township of Bertie 
 
 Town of Brantford , 
 
 Town of Prescott 
 
 Town of St. Catharines 
 
 Township of Ops 
 
 Cityof LondoD 
 
 Town of Brockville 
 
 Township of Elizabethtown 
 
 Town cf Stratford 
 
 Town of Qoderi(;h 
 
 STonn Qf Cbttham ». 
 
 $ 
 
 CIS 
 
 6,125 34 
 3,084 05 
 2,413 
 6,761 
 927 
 1,976 
 9,229.70 
 2,37800 
 8,652 35 
 1,187|01 
 24,979,95 
 5,159'53 
 2,888178 
 2,947 15 
 4,31893 
 4,001123 
 
 To produce the like sum on the assessment of 
 1863, vould require in each case a tax npon 
 the dollar, of 
 
 Seven and five-eighth ,cents. 
 
 Six cents and a small fraction over. 
 
 Nine and a half ccuts nearly. 
 
 Seven cents. 
 
 Seven cents. 
 
 Five and a quarter cents. 
 
 .Six and a half cents and a fraction.' 
 
 Five and a half ccnt.s. 
 
 Five oud a quiirtor rents nearly. 
 
 Five and n half cents nearly. 
 
 Seven and thrco-cij;lith cents. 
 
 Six and three f|ii.irter cents. ■" 
 
 Six cents and a fraction. 
 
 Six and tlireo quarter cents. 
 
 Five and a half cents. 
 
 Six cents aud a quarter nmlj. 
 
 I 
 
9 
 
 TABLE No. 6. 
 
 UPPER CANADA MUNICIPAL LOAN FUND.— Showing the pro- 
 bable result of the establishment thereof, on the basis that existing 
 legislation will be strictly cairied out. 
 
 100 
 
 us 
 
 Total amount of loans— Table 1 , „ . . . $7,300,000 00 
 
 Less capital paid up, " 3 i 5,300 00 
 
 7,294,800 00 
 
 Payments made thereon, in cash or by 
 Municipalities Fund, Table 1 $2,265,155 03 
 
 Due by Municipalities chargeable with 
 Interest and Sinking Fund in lull on the 
 31st December, 1863, Table 3 111,602 09 
 
 Estimated capital due from said Munici- 
 palities, 1st Jan., 1864, say 1,000,000 00 
 
 Due by Municipalities chargeable with 5 
 cents on the dollar, on the 31st Dec, 
 1863, Table 4 347,426 59 
 
 There are %\ Municipalities 
 
 chargeable with 5 cents, ... - 
 
 Tables. In 16 of these the 
 
 assessment of '58 is still the 
 
 standard, and the tax there- : r' V 
 
 on produces per annum.... $86,930 24 ' ' 
 
 Add 5 conts upon the assess- 
 ment for 1863 of the other • 
 5, namely, Perth, Ottawa, ' 
 Lanark and Renfrew, Bar- . ? ■ \ 
 
 rieandPeterboro'(Table5) 52,025 83 
 
 1, 
 
 • $138,956 07 
 
 Which is equal to the interest at six per 
 cent, upon a capital of 2.315,937 82 \ 
 
 Brantford, Port Hope, Stratford and Peter- 
 borough have realized in cash or securi- 
 ties amounts yielding over the 5 cents 
 tax an annual sum of about $20,000, 
 equalto acjpital of 333,333 33 
 
 And there is payable to this Fund on ac- 
 count of the heignorial Tenure commu- 
 tation, a capital of 3,096,430 00 9,469,884 86 
 
 Balance representing interest received or 
 receivable by the Province $2,175,084 86 
 
r"^ 
 
 10 
 
 COUNTY OF LINCOLN. 
 
 The advance of $48,000 to this Municipality was, in accordance with 
 By-law, loaned to a Company organized for the purpose of buying and 
 completing the Queenston and Grimsby Macadamized Road, which road 
 was in 1850 purchased from the Government, by the United Counties of 
 Lincoln, Haldimand, and Welland, for the sum of four thousand dollars 
 payable in twenty years, with interest at five per cent, per annum. The 
 eight per cent, per annum has been paid on this loan of $48,000 to the 
 close of 1863, with the exception of a balance of about two thousand 
 dollars. The tax for this balance was imposed by the County Council 
 in the year 1863, but some of the townships liable thereto failed, to carry 
 out the requirement of the County By-law, in consequence of the Clerk 
 omitting to give the necessary notice. The rate for the arrears as well 
 as for the amount falling due in 1864, has been imposed during the 
 current year. 
 
 NORTHUMBERLAND AND DURHAM. 
 
 Somewhat more than one fourth of the entire Municipal Loan Fund 
 of Upper Canada, viz. : — $1,880,000 was advanced to these Counties, 
 and three of the minor Municipalities within the limits thereof. 
 
 The loan of four hundred and sixty thousand dollars made directly 
 to the United Counties was all expended according to the provisions of 
 the By-law in the construction of Gravel Roads, with the exception of a 
 portion which was used in payment of interest and sinking fund to the 
 Government. 
 
 The roads built by this expenditure are now partly in the possession 
 of and under the control of the Counties, but mainly in the possession 
 and under the control of the Township Municipalities within the limits 
 of which they are situated. Tolls are established and collected upon the 
 whole of them, but from the County Roads which are 42 miles long, the 
 revenue derived is very trifling. ■ 
 
 Differences of opinion arose among the Township Municipalities, 
 and between them and the United Counties, with respect to the propor- 
 tions io which the tax for payment to the Government should be borne, 
 
11 
 
 which led to the passage of the Act 23 Vic, Cap. 90, by which certain 
 of the Municipalities are required to pay 8 per cent, per annum for 
 Interest and Sinking Fund on $236,000 in the year 1860, and every year 
 thereafter until the whole is paid up ; these Municipalities, in common 
 with the other Municipalities constituting the United Counties, to be 
 ta3e3 according to theijr respefetive properties to meet the Interest and 
 Sinking Fund on the residue of the loan, viz., $224,000. The Act 
 referred to provides that the tax for the $236,000 is to be paid to the 
 Counties' Treasurer on or before the 14th December of each year, and in 
 default of payment, that officer is required forthwith to issue his warrant 
 •for the amount, and proceed to the collection thereof with interest in the 
 same manner as tor County Rates, and " any Treasurer, Collector or other 
 Municipal officer or functionary, or any Member of the Council of any 
 of the said Municipalities, wilfully neglecting or refusing to perform or 
 concur in performing any official act requisite for the collection of the 
 said rate — or misapplying or being a party to the misapplication of any 
 portion of the proceeds thereof, or neglecting or refusing to pay over the 
 same to the Treasurer of the said United Counties, and his sureties, shall 
 be personally liable to the United Counties of Northumberland and 
 Durham for any sum which, by reason of such neglect, refusal, miscon- 
 duct, or misapplication, shall not be paid to the Treasurer of the said 
 United Counties at the time required by this Act as for monies received 
 by such Member, Treasurer, Collector, or other Municipal officer or 
 functionary for the use of the said United Counties." 
 
 Even the tax under the spiecial act just cited for 1862 has not yet 
 been paid in full. The Treasurer notified the several Municipalities as 
 to the particular sums they were required to raise, but some denied the 
 receipt of these notices and refused to assess, others refused to assess 
 unless all did, and as the Treasurer is appointed by and under the 
 control of the United Counties Council, which again is composed of 
 the Reeves of the Municipalities to be affected by his action, the en- 
 forcement by that officer of the compulsory provisions of the Act contrary 
 to the feelings and wishes of the Members of the Council is hardly to be 
 expected. 
 
 The United Counties have no debt except that to the Municipal 
 Loan Fund. * . 
 
 • « t 1^ I » » 
 
 TOWN OF DUNDAS. 
 
 The loan of $52,000 to this Municipality was made for the purpose 
 of enabling it to discharge its liability to the Great Western Railway 
 Company for expenditures incurred in altering the line and improving 
 the navigation of the Desjardins Canal. Forty thousand dollars were 
 paid to the Railway Company in January, 1856. The balance remained 
 
12 
 
 in the hands of the Town Council till 1862, when it was paid over to the 
 Railway Company, the cause of the delay being, that diiferences arose 
 between the two Corporations which were finally settled by the decisions 
 of the Law Courts. 
 
 The repayments to the Government on account of the loan have 
 been very small, but $2,000 deposited by the Mayor in the agency of the 
 Bank of Upper Canada at Hamilton, to the credit of the Receiver 
 General on the 31st day of December last, are not yet credited in the 
 books of the Province, because the vouchers have not been forwarded to 
 Quebec. 
 
 The annual value of the assessed property of the Municipality, and 
 the yearly rates of taxation, from 1858 to 1864 inclusive, were — 
 
 1858 — Assessment. 
 
 1859 
 
 
 1860 
 
 
 1861 
 
 
 18G2 
 
 
 18G3 
 
 
 1864 
 
 
 $85,734 
 
 Tax 14 c 
 
 ent 
 
 80,937 
 
 « 15 
 
 (( 
 
 75 071 
 
 « 15 
 
 u 
 
 70,449 
 
 « 25 
 
 (( 
 
 60,975 
 
 " 31 
 
 (( 
 
 58,277 
 
 ♦' 30 
 
 C( 
 
 57,C41 
 
 " SO 
 
 (C 
 
 (C 
 
 « 
 (( 
 (( 
 (t 
 
 The debts of the Municipality, apart from the Loan Fund, on the 
 3l8t December, 1863, consisted of 
 
 Debentures afloat (of which nearly $5,000 were past 
 due) bearing interest at various rates from to 
 10 per cent., but three-fourths of the amount 
 bearing 6 percent $92,135 00 
 
 Amount due lor County Rates, coupons, and 
 Sinking Fund set aside to meet reissue of 
 Debentures 4,539 32 
 
 Amount due for individual accounts 2,635 09 
 
 0.. 
 
 $99,309 41 
 
 The assets at the same date are stated as follows : — 
 
 7 
 
 Property, consisting of Town Hall, School House 
 and sundry other real and chattel property which 
 
 cost $23,507 96 
 
 Taxes in arrear... 26,242 10 
 
 Cemetery account • 1 ,858 76 
 
 Due from Individuals •••• 19100 
 
 Cash balance 2,762 38 - 
 
 ■ i 
 
 Stock in the Dundas and Waterloo Road, which produces an annual 
 revenue of about $1,000 per annum. 
 
 n, 
 
18 
 
 And as against the Municipal Loan Fund indebtedness, there is the 
 liability to the Municipality of the Desjardins Canal amounting at the 
 date mentioned to $86,992 ,''o°0. 
 
 This Canal is now managed by fcommissioners solely for the 
 benefit and on the responsibility of the Town. Considerable repairs 
 have been made to it during the present year, by means of which a debt 
 has been incurred which cannot be paid off out of the revenue in a much 
 shorter period than two years. After that debt is discharged, it is 
 estimated that the Canal will yield a net revenue of about $1,500 per 
 annum. 
 
 ■ft ■ 
 
 TOWN OF GUELPH. 
 
 \^ 
 
 The $80,000 borrowed from the Fund by this Municipality was 
 expended on the conslruction of the Gait and Guelph Railway. The 
 Town has derived no revenue from the investment and cannot hereafter 
 derive any from it. as the Railway by decision of ('hancery has passed 
 into the hands of the Great Western Railway Company. 
 
 To aid Guelph in the enterprize other Municiijalities contributed 
 the sum of thirty thousand dollars in the form of Debentures, as follows, 
 
 viz: — .__,.-.._ . v," -,■ -/ ^ ■ . . . 
 
 The City of Hamilton $10,000 00 
 
 The Township of Guelph 10,400 00 
 
 The Village of Preston 9,600 00 
 
 $30,000 00 
 
 The whole of the City of Hamilton Debentures, and $400 of those 
 issued by the Township of Guelph, were handed over to the Government 
 in June, 1859, and for these the Town was credited in the Loan Kund 
 account with $9,620 as cash. The Town now holds the Township of 
 Guelph's Debentures for $10,000, and the whole of those issued by 
 Preston. They mature in 1874, and the interest thereupon amounting to 
 $1,176 annually is regularly paid. The Town made no provision to 
 meet its liabilities to the Loan Fund for the years 1860 and 1861, and 
 according to a report made to the Corporation by a deputation of its 
 Members who had a conference with Mr. Howland, then Finance 
 Minister, on the subject of these arrears in October, 1862, they were given 
 to understand that the arrears should stand m abeyance, providing 
 
14 
 
 Interest and Sinking Fund subsequently accruing due were duly met, 
 until the end of the time ; and the Writs which were at that time in the 
 Sherifli's hands against the Town were withdrawn. No steps were taken, 
 however, to give effect to this understanding, while on the other hand the 
 Town has been duly assessed to meet its liabilities to the Loan Fund for 
 the years 18G2, 1863 and 1864. 
 
 The annual value of assessed property, and the rate of taxation, 
 from 1858 to 1864 inclusive, were as follows : — 
 
 1858- Property 
 
 1859 
 
 
 
 1860 
 
 
 
 1861 
 
 
 
 1862 
 
 
 
 1863 
 
 
 
 1864 
 
 
 
 $116,864 
 108,905 
 110,458 
 119,075 
 116,483 
 118,255 
 114,966 
 
 Tax 15 cents per dollar. 
 
 15 « « 
 
 (( u 
 
 U U 
 
 (t « 
 
 l( u 
 
 U {( 
 
 
 8 
 
 9i 
 15i 
 
 Hi 
 15^ 
 
 The indebtedness of the Town apart from the Municipal Loan Fund, 
 is consolidated in Debentures issued on account of various local improve- 
 ments amounting at the close of 1863 to a trifle over $70,000. The 
 assets at the same time consisted of ■ ■>- , 
 
 Town Hall and Market House which cost $46,000 
 
 Cemetery 1,900 ' 
 
 Due for taxes in arrear 4,420 
 
 Cash balance 6,864 
 
 $59,184 
 
 And the Corporation as above stated holds as against its Loan Fund 
 indebtedness, Debentures of the Village of Preston, and the Township of 
 Guelph amounting to $19,600. , 
 
 TOWN OF PORT HOPE. 
 
 7- 
 
 The entire loan to this Municipality was $860,000 — of which 
 $180,000 were to be lent to Commissioners for the completion of the 
 Harbour, $400,000 were to be applied in payment of stock in the Peter- 
 borough and Port Hope Railway, and $280,000 for stock in the Port 
 Hope, Lindsay and Eeaverton Railway. 
 
 The loan for the Commissioners was paid by the Government to the 
 Town, and by the Town to the Commissioners, and the transactions of 
 that body, and the financial results of the construction of the Harbour, 
 are set forth in statements with which I have been furnished by Charles 
 
15 
 
 Haghes, Esq., now, and for many years previously Secretary of the Board 
 of Conamissioners. 
 
 The statements show that on the purchase,construc!ion 
 and maintenance of the Harbour, including the 
 salaries of officers and all contingent expenses 
 the Commissioners, between 1853 and the 10th 
 October, 1864, paid out $270,711 
 
 They also paid to the Town Council on account of 
 interest 34,853 
 
 And they deposited to the credit of Hon. B. Seymour, 
 
 as explained below 28,073 
 
 $333,637 
 
 The Commissioners are indebted to the Contractor for the construc- 
 tion of the Harbour to the extent, including interest to the 1st May last, of 
 $61,400. They also owe £37,500 sterling for Debentures issued, but for 
 £5,000 of these they received no consideration, the issue thereof having 
 been made to assist the Railway Company, and for this sum the Commis- 
 sioners hold the note of the said Railway Company, endorsed by the 
 Towu Council of Port Hope. The Commissioners engaged to pay 8 per 
 cent, on their loan, so as to enable the Town Council to meet their 
 liability on the amount to the Municipal Loan Fund, and calculating at 
 that rate they are in arrears for interest to the amount of about $50,000. 
 Their other liabilities do not exceed $1,800. 
 
 To meet these liabilities, they hold the note above mentioned, say 
 $25,000, sundry chattel .properties and debts due to them, valued at 
 about $3,000, and the 'Harbour property valued at $200,000. The gross 
 receipts from Harbour Tolls from 1853 to 1864 inclusive, were as 
 follows : — 
 
 1853.... $14,850 1857.... $ 8,603 1861.... $ 9,051 
 
 1854.... 11,591 1858.... 10,311 1862.... 15,354 
 
 1855.... 12,045 1859.... 8,794 1863.... 16,522 
 
 1856.... 16,308 I860.... 9,707 1864.... 15,262 
 
 Considerable sums have to be expended on the Harbour from time 
 to time for dredging and repairs, in consequence of the means at the 
 disposal of the Commissioners being insufficient to carry out the original 
 plans. The Province contributed $40,000 towards the cost of construct- 
 ing the Harbour. The entire cost of repairs and management for the 
 last three years averaged about $4,400 pjr annum. 
 
 £32,500 Sterling of the £37,500 of Debentures issued were for the 
 loan made to the Commissioners by the Town Council of Loan Fund 
 monies. Of these £12,000 were deposited by the Town Council to meet 
 any claim which might be found due on the settlement of the late Mr. 
 Zimmerman's account for the construction of the Railway. On invesli- 
 
 J 
 
 i;' I 
 
^ 
 
 ^! i \ 
 
 16 
 
 gation it was found that no balance was owing on construction account, 
 and these Debentures reverted to and are now held by the Town Council, 
 with the exception of one thousand pounds handed over to the Govern- 
 ment on Municipal Loan Fund account, and credited to the Municipality 
 as cash. 
 
 The other £20,500 of Sterling Debentures represent currency 
 Debentures previously issued, and lent by the Town Council to the 
 Railway Company, and by the Company transferred to other parties, as 
 security for debls due by them. 
 
 When the Sterling Debentures were issued they were made payable 
 to Bearer, and a mortgage was executed by the Commissioners in favor 
 of the holders, of which mortgage the Hon. B. Seymour and Mr. David 
 Smart, are the Trustees. 
 
 The present Town Council hold that the act of their predecessors in 
 transferring the Harbour Debentures to the Railway Company was a 
 violation of duty and of the law, and have instituted a suit in Chancery 
 to determine the question. 
 
 The advances to the Municipality for loans to the Railway Company 
 were all paid over to the Company as received, and security was taken 
 for the last loan, viz., $280,000 on the Millbiook and Peterborough 
 Branch. The Municipality has received no money from the Company 
 on account of these investments, but the Company paid the Government 
 to the credit of its Loan Fund account $51,295 ^%%. 
 
 Annexed is a synopsis of the earnings and expenditures of the 
 Railway Company from 1859 lo 1863 inclusive :~ * 
 
 PORT HOPE, LINDSAY AND BEAVERTON RAILROAD. 
 
 {From \8tk April to 31st December, 1859.) 
 
 Earnings from passengers $ 9,201 43 
 
 Freight 30,414 78 
 
 Mails 903 95 
 
 Other sources 2,523 00 
 
 ii . 43,045 16 
 
 Operation of road t $12,084 64 
 
 Repairs .-... 13,730 40 
 
 Interest on locomotive and rolling stock. 1,222 05 v, 
 
 Loss and damage account 559 00 
 
 Legal expenses 680 25 ** 
 
 28,276 34 
 
 Balance bein§ nett revenue, , $14,768 82 
 
 ■ii\, 
 
 SB,- 
 
17 
 
 (For year ending iUt December^ 1860.) 
 
 Earnings from passengers $16,634 12 
 
 Freight •. 36,633 92 
 
 Mails 1,290 00 
 
 Other sources 236 00 
 
 63,694 04 
 
 Operation of road $18,023 72 
 
 Repairs 19,263 67 
 
 Interest on locomotive and rolling stock. 1,810 84 
 
 Loss and damage 162 73 
 
 Legal expenses 460 60 
 
 Car hire and storage 268 00 
 
 Reception H. R. H. Prince of Wales... 161 66 
 
 40,111 6l 
 
 Nett revenue $13,683 03 
 
 {For year ending BUt December, 1861.) 
 
 Earnings from passengers $17,693 8S 
 
 Freight... 37,234 27 
 
 Mail service 1,290 00 
 
 66,118 13 
 
 Operation of road $18,716 17 
 
 Repairs 18,866 34 
 
 Miscellaneous 2,990 82 
 
 40,673 33 
 
 Nett revenue $16,644 80 
 
 (Year ending Slst December, 1862.) 
 
 Earnings from passengers $16,663 62 
 
 Freight and car hire 46,690 81 
 
 Mails 1,290 00 
 
 -■'.'.. 63,644 43 
 
 Operation of road , $20,868 59 
 
 Repairs 21,263 43 
 
 Miscellaneous 3,323 08 
 
 Special works of reconstruction 1,056 44 
 
 Legal and Parliamentary expenses. . . . 3,059 14 
 
 , 48,569 68 
 
 Nett revenue $14,974 75 
 
 . 
 
E 
 
 I 
 
 \s 
 
 (Year ending Slat December^ 1863.) 
 
 Earnings from passengers $15,714 01 
 
 Freight ^ 45,661 56 
 
 Mails 1,290 00 
 
 Operation of road $19,969 43 
 
 Rolling stock and repairs 22,417 60 
 
 Misceflaneous 650 00 
 
 Interest on rolling stock 1,623 96 
 
 Government Railway Inspection ^ 214 99 
 
 Special works 2,002 03 
 
 Legal and Parliamentary expenses. ... 1 16 00 
 
 62,665 67 
 
 46,994 11 
 
 Nett revenue $15,671 46 
 
 The security taken on the Millbrook and Peterborough Branch is a 
 mortgage for the sum of Forty Thousand Dollars, upon which, on the 
 31 St December last, there were five years interest due, amounting to 
 $12,000. 
 
 The Liabilities and Assets of the Town on the Slst December, 1863, 
 apart from the transactions of the Municipality with the Harbour Com- 
 missioners, and its connection with the Loan Fund, were as follows : — 
 
 Liabilitiea. 
 
 Outstanding Debentures $40,470 65 
 
 Bills payable 8,000 00 
 
 Interest , 1,946 08 
 
 Sundry small Debts • 2,522 91 
 
 $52,939 64 
 
 Aaaete. 
 
 Cash Balance 321 86 
 
 Arrears of .Taxes 13,274 28 
 
 Rents% 431 48 
 
 Gas Stock 11,000 00 
 
 Real Estate and Chattels, valued at 3),470 00 
 
 $56,497 62 
 
 The Annual Assessments for ail purposes during the last four years 
 ;,'erc — 
 
 1861—12^ cents on the dollar. 
 1862— 12i « »' 
 
 1863 — 14 cents on the dollar* 
 1864—15 « « 
 
19 
 
 TOWNSHIPS OF HOPE AND OPS. 
 
 The advances to these two Municipalities were lent to the Port 
 Hope and Pcterborougli Railroad Company, and neither Corporation Hrs 
 received an^ income I'rorn the investment. 
 
 The Township of Op» has paid to the Government its 5 cents on the 
 dollar by assessment from 1859 to 1863 inclusive. 
 
 The Township of Hope has imposed the tax of 5 cents on the dollar 
 every year sinc(^ 1859. The amount for that year was paid to the 
 Government. The amounts for 18G0-and 1861, were paid to the County 
 Treasurer. The amounts for 1862 and 1863 are retained in the Town- 
 ship Treasury, witli the exception of $640 paid to the County Treasurer 
 unilcr tile provisions of the Act 23 Vic, Cap. 98. This course was 
 adopted, because some of the other Municipalities of Northumberland 
 and Durham have not collected the proportion each is liable for, and the 
 Corporation of Hope fear that were they to pay over their quota, and a 
 warrant was subsequently to issue for a deficiency, their Municipality 
 would be liable with the defaulters pro rata. 
 
 The Township of Hope is a debtor to the Municipal Loan Fund in 
 three ways, FirM, for its own direct debt of $80,000, Secondly, for 
 $8,000 of the $11)0,000, borrowed by Northumberland and Durham, 
 for which it is mi II' spjoially liabls by the Act 23 Vic, Cap. 98; and 
 Thirdly, for its proportion of $224,000 in common with all the other 
 Municipalities constituting the United Counties of Northumberland and 
 Durham. The representatives of the Township are of the opinion 
 that they are only liable annually to one tax of 5 cents on the dollar, 
 and this they have assessed for and are prepared to pay, as soon as they 
 can be secure against the risk of becoming liable for more than that sum. 
 
 The liabilities of the Township of Hope on the 3Ist December last, 
 according to the Auditors Report, apart from its Loan Fund indebtedness 
 directly, and through the County Council, consisted of a balance due on 
 County Rate of 1863 amounting to $637. The assets at the same date 
 were : — ♦ 
 
 Due on non-resident taxes $ 688 00 
 
 Cash in the hands of Collector and Treasurer 5,138 32 ^ 
 
 $5,826 32 
 
 TOWN OF NIAGARA. 
 
 The loans to Jhis Municipality were applied as provided by the 
 By-laws, namely,' $60,000 for stock in, and $220,000 for a loan to, the 
 Erie and Ontario Railroad Company, the loan secured by a first mortgage 
 on the road. 
 
IW 
 
 mm 
 
 \ 
 
 20 
 
 The Railroad Company failed, the running of the road -vas for some 
 time discontinued, and the stock became utterly worthless. Under the 
 provisions of the Act 25 Vic, Cap. 32, an agreement was concluded in 
 August, 1863, lor the sale of the interest of the Town in the Erie and 
 Ontario Railroad to the recently chartered Erie and Niagara Railway 
 Company. The purchase money was ;(^57,000 of which |12,000 were 
 paid in cash, and a mortgage taken for $45,000, bearing interest at six 
 per cent., payable half yearly, the principal to be paid in 15 years. A 
 main provision of4he agreement was, that the railroad is to be extended 
 from Chippawa to Fort Erie, (opposite Buffalo,) and the extension has 
 since been vigorously prosecuted, and is now nearly completed. 
 
 The debts of the Town on the 31st December last, -were : — 
 Due to the Government for the 5 cents per dollar 
 
 tax $6,038 35 
 
 Other creditors 4,329 10 
 
 $10,362 45 
 The assets at the same dal;^ consisted of — 
 
 Taxes and rents in arrear and cash balance $4,438 03 
 
 And various properties, almost unproductive, which cost about 
 $40,000, namely. Court House, Town Hall, and Market House, Road 
 Stock, Fire Engine, &c. 
 
 The Taxes during the last four years were — 
 
 1860—18 cents per dollar. I 1862—17 cents per dollar. 
 
 1861—17 « " I 1863— 12i « « 
 
 ,1,1 
 
 ill 
 
 
 TOWN OF COBOURG. 
 
 The entire advance of $600,000 to this Municipality was applied to 
 the payment of stock to that amount in the Cobourg and Peterborough 
 Railroad, • 
 
 After this road was constructed, a rival line was built by the 
 extension of the Fort Hope, Lindsay and Beaverton Railway from Mill- 
 brook to Peterborough. The means for defraying the cost ot this branch 
 were mainly supplied from the Municipal Loan Fund, notwithstanding 
 the strong representations made by the people of Cobourg as to th(t 
 ruinous consequences of this work upon their own investment. The 
 Cobourg and Peterborough Road has not been run for the last three 
 years, its affairs have long been in Chancery, the Rice Lake Bridge has 
 given v/ay, the rolling stock has been removed, and the Town has not 
 derived, and is not likely to derive, any revenue whatever from its 
 investment. 
 
21 
 
 for some 
 rnder the 
 eluded in 
 Brie and 
 
 Railway 
 OOO were 
 St at six 
 years. A 
 
 extended 
 asion has 
 
 Cobourg is largely indebted apart from its liability to the Municipal 
 Loan Fund, and by the Act 22 Vic, Cap. 72, this portion of its indebted- 
 ness was consolidated. Under the provisions of this Act, Debentures for 
 £32,357 8s. Id. currency and £15,200 sterling (the amount is limited to 
 £50,000 sterling,) have been issued, and to secure the six per cent, 
 interest upon these amounting annually to about $12,000, ani to raise 
 a sinking fund of one per cent, per^annum, for redemption of the principal 
 the entire Town property with a tax of BJ cents on the dollar annually, is 
 vested in Trustees, and if the annual revenue from these sources is 
 insufficient for the purposes stated the deficiency is to be made up by 
 the inhabitants. The property of the Town thus vested in Trustees 
 consists of 
 
 38 35 
 id 10 
 
 32 45 
 
 38 03 
 
 iost about 
 ise. Road 
 
 lollar. 
 
 applied to 
 :erborougU 
 
 ilt by the 
 from Mill- 
 his brancli 
 th standing 
 
 as to th(! 
 lent. The 
 
 last three 
 Iridge has 
 n has not 
 from its 
 
 1. The Town Hall and Market Block. 
 
 2. The Harbour, Wharves, Piers, and appurtenances. 
 
 3. The Port Hope and Rice Lake Gravel Road. 
 
 The gross receipts from these sources from the commencement of 
 the trust were the following : — 
 
 Harbour, to Slst December, 1859 . .' $8,717 01 
 
 " from 1st Jan. to Slst Dec, 1860 8,819 14 
 
 « « 1st " « 1861 7,313 85 
 
 «' « 1st « « 1862 4,683 69 
 
 « « Irt « «»« 1863 5,190 43 
 
 Rice Lake Road 1st Jan. to Slst Dec, 1859 801 32 
 
 « from 1st Jan. to Slst Dec, 1860 « 1,129 22 
 
 « « « 1861 1,174 98 
 
 « «« »• 1862 1,234 70 
 
 « *^ « 1863 1,095 77 
 
 Town Hall, to 4th May, 1860 156 00 
 
 «* from May, 1860 to May, 1861 1,472 00 
 
 « « 1861 « 1862 2,202 72 
 
 « « 1862 « 1863 1,589 16 
 
 The expenses of the Harbour amo'mt to about $700 per annum ; 
 the road is leased, and is at present no expense, and the expense con- 
 nected with the Town Hall is very trifling. 
 
 The Sinking Fund is invested in the Town Debentures, and on the 
 Slst December, 1863, amounted to the sum of $10,200. 
 
 The Government hold of Cobourg Debentures £4,600 for the 
 purchase of Rice Lake Road, and £4,000 for the purchase of Cobourg 
 Harbour, upon which the interest is regularly paid ; these Debentures 
 forming part of the Consolidated Debt. 
 
u 
 
 ■ 
 
 m 
 
 !i 
 
 
 22 
 
 The tax of five cents on the dollar w^s imposed for 1861, 1862 and 
 1863, but believing the people were unable to pay, the Council directed 
 their officers not to collect it. The Assessments for all other purposes 
 during the last four years were — 
 
 1861—17^ cents on the dollar. I 1863— 18| cents on the dollar. 
 
 1862— 14i 
 
 u 
 
 « 
 
 1864—25 " 
 
 (( 
 
 VILLAGE OF CHIPPAWA. 
 
 The loan to this Municipality was applied as provided in the By- 
 laws, namely, $20,000 for stock in ihf Erie and Ontario Railroad Com- 
 pany, and $6,000 lor improving and enlarging a siiort canal which 
 connects the Welland River with the Niagara River. 
 
 The railroad investment was an entire loss. The canal produces 
 for the Municipality an annual revenue of about a thousand dollars ; 
 sufficient to pay the Government the tax of 5 cents on the dollar upon 
 the assessment of 1858. That tax is paid up in full to the . )ose of 1863. 
 
 ill. 
 
 \ 
 
 TOWNSHIP OF BERTIE. 
 
 * The loan of $40,000 was applied pursuant to the By-law in the 
 payment of stock to that amount subscribed by the Municipality in the 
 Buffalo and Brantford Railway Company, which investment was an 
 entire loss. 
 
 ^ . . . 
 
 The Municipality has no other debts, and has regularly assessed 
 and paid to the Government the tax of 5 cents on the dollar upon the 
 assessment of 1858 up to the close of 1863. 
 
 TOWN OF BRANTFORD. 
 
 / 
 
 The Loans to this Municipality of half a million of dollars wt c 
 applied, pursuant to the By-Laws, as follows, viz : — 
 
 1st. Loan in 1853 of $100,000 for payment of Stock in the Buffalo, 
 Brantford and Goderich Railroad Company, — and 
 
 2nd. Loan in 1854 of $400,000 was lent to the same Company on 
 the security of their Bond;?, with the exception ol about '$40,000, which 
 was retained by the Government in payment of interest on the Loan. 
 
 / 
 
23 
 
 The Stock acquired by the first Loan produced nothing for the 
 Town, and was altogether sunk on the reorganization of the Company. 
 
 For the proceeds of the second Loan the Town received the Bonds 
 of the Company, bearing interest, to the amount of $360,000. Of these 
 Bonds— 
 £> 5,000 sterling were sold to build a bridge across the river. 
 
 3,500 
 
 (( 
 
 (( 
 
 <i 
 
 were lent to the Brantford Gas Company on mortgage of 
 their works, but they produced no interest, the Company 
 paying no more than working expenses. 
 Were sold to redeem the Town Bonds lent to the Grand 
 River Navigation Company. The property of that 
 Company is now held by the Town, and the revenue 
 derived therefrom pays interest on the debt. 
 Were surrendered on the 1st June, 1857, and in lieu 
 the Town received deferred bonds to the amount of 
 £42,000, which it was then agreed should begin to bear 
 interest, part from 1863, part from '64, and part from '65, 
 but upon these, and upon * 
 
 of the original Bonds, the present arrangement is that 
 the Railroad Company is to furnish the entire sum re- 
 quired by Government for the Town's indebtedness to 
 the Municipal Loan Fund. 
 The rate of taxation for all purposes was, in 1861, 2, 3 and 4, ten 
 cents' on the dollar. 
 
 8,000 
 
 25,000 
 
 39,500 
 
 (( 
 
 COUNTY OF PERTH. 
 
 The Loan of $280,000 to this Municipality in 1863 was applied 
 as follows, viz : — 
 
 $200,000 for stock ii\ the Buffalo, Brantford and Goderich Railroad, 
 and $88,000 for improving County Roads. 
 
 The Railroad Stock is an entire loss. Of the sum for County Roads, 
 $60,000 were expended in constructing Roads upon which Tells are col- 
 lected, and the Tolls have realized the following sums : — 
 
 In 1856 ••••<$ 8,7 < 6 
 
 1857 7,032 • . 
 
 • 1858 6,760 
 
 1859 4,676 
 
 1860 4,088 4 
 
 1861 4,227 ' 
 
 1862 5,303 
 
 1863 5,938 
 
 1864 4,600 
 
 Total 9 years. $51,400— Average $5,711| per annum. 
 
mmmm 
 
 'li 
 
 24 
 
 The cost of maintenance, averaging about $3,000 per annum is paid 
 out of the Tolls. 
 
 The debts of the County on the 31st December, 1863, were : — 
 
 Due to the Government for 5 cents on the dollar for 1863 $17,955 1 1 
 
 Do on Debentures due December, 1864.. 4,000 00 
 
 And for Debentures issued on the credit of the non-resident 
 
 land-tax due in June^ 1865 9,488 00 
 
 Do do do do 1869 35,000 00 
 
 CITY OF OTTAWA. 
 
 'li vance of $200,000 to this Municipality was lent to the 
 
 Bytown l, Prescott Railway Company, secured, in common with Joans 
 made by other municipalities, by mortgage on the property of the Com- 
 pany ; but there was a prior mortgage thereupon for £100,000 stg. 
 The city has received no money from the Company, and although the 
 latter stipulated that they would pay the Government the interest and 
 sinking fund on the loan as it matured, the only sums they have thus paid 
 amount to no more than $16,411 50. The city invested $60,000 in the . 
 stock of the same Company, but this stock was sold some time ago at a 
 considerable sacrifice. The Company has been considerably embar- 
 rassed, but an arrangement has been entered into between the Managing 
 Director of the Grand Trunk Railway and the parties mainly interested 
 in the Ottawa and Frescott Railway, (with the exception of the Town of 
 Prescott), by means whereof it is hoped that these embarrassments will 
 be removed. 
 
 The city has been assessed for the tax oi five cents on the dollar 
 for 1864. 
 
 According to the City Auditors' Report, the liabilities of the Muni- 
 cipality, exclusive of the Municipal Loan Fund indebtednesS| on the 3 1st 
 December last, were as follows : — % 
 
 Debentures and interest $168,976 68 
 
 Due to Bank ot Montreal 9,126 00 
 
 " Sundry persons 7,609 33 
 
 •' School Fund 6,19100 
 
 Outstanding Cheques. 30,991 28 
 
 i'^^.l. 
 
 «. , * ■ II,, 
 
 221,793 29 
 
25 
 
 paid 
 
 11 
 
 00 
 
 8 00 
 00 
 
 The Assets at the same date were as follows : 
 
 Cash on hand $ 28,447 05 
 
 Real and personal property S7,600 00 
 
 Taxes in arrear 101,639 76 
 
 Due for Market Tolls and Butchers' Stalls 2,432 69 
 
 $160,119 50 
 
 TOWN OF PRESCOTT. 
 
 :o the 
 1 loans 
 Com- 
 stg. 
 gh the 
 3t and 
 IS paid 
 in the . 
 o at a 
 mbar- 
 laging 
 rested 
 ►wn of 
 s will 
 
 dollar 
 
 Muni- 
 le 31st 
 
 • 
 
 58 
 00 
 33 
 )0 
 
 28 
 29 
 
 The advance to this Municipality of $100,000 was lent to the 
 Bytown and Prescott Railway Company, and secured in the same way 
 as the Loan made by the City of Ottawa. The Railroad Company 
 promised on receiving the Loan to deposit two years interest and sinking 
 fund with the Government, but they did not perform the promise ; they 
 bound themselves in the mortgage to pay the interest and sinking fund 
 semi-annually, but the total amount paid by them to the Government on 
 account thereof was only $7,738. 
 
 The Town subscribed for $30,000 stock in the Company, and issued 
 Debentures for the amount. Those which have matured, and the interest 
 upon the whole amount, have been regularly paid. Of these Debentures 
 $16,200 are still running, and these fall due in sums varying from $1,800 
 to $2,800 each year, from 1865 to 1871, inclusive. 
 
 For neitherjStock nor Loan has the Town received any payment from 
 the Railroad Company. 
 
 The liabilities of the Town on the 31&t December, 1863, apart from 
 the Municipal Loan Fund, were : — 
 
 Notes due at the Commercial Bank $ 3,400 00 
 
 Due Counties' Council 800 00 
 
 Debentures for Railroad Stock, to mature 16,200 00 
 
 $20,400 00 
 
 !! 
 
 Atid the assets at the same date consisted of the railroad stock, and 
 
 of the Town Hall and Fire Engine valued at 
 
 Th6 taxes during the last four years were — 
 
 1861 — 14J cents per dollar. I 1863—15 cents per dollar. 
 
 1862—164 « " I 1864—15 « « 
 
I 
 
 
 26 
 
 TOWN OF ST. CATHARINES. 
 
 The advances under the By-laws of this Municipality amounted to 
 $190,000 for the following purposes : — 
 
 1. 1853. — For stock in the Saint Catharines and Wel- 
 
 land Canal Gas Light Company $26,000 
 
 2. " For loan to the Saint Catharines and Pelham 
 
 Road Company 12,000 
 
 3. " For stock in the St. Catherines and Merritt- 
 
 ville Road Company 12,000 
 
 4. 1854. — For stock in the Port Daihousie and Thorold ' 
 
 Railroad 100,000 
 
 6. " For loan to St. Catharines and Welland 
 
 Canal Gas Company 40,000 
 
 $190,000 
 
 The four sums first mentioned were applied according to the pro- 
 visions of the By-laws. Of the fifth $26,000 were lent to the Gas Light 
 Company, and $14,000 were expended by the Town for other purposes. 
 
 The slock in the Gas Light Company (No. 1) was previously 
 unproductive, but during the last two years, has paid dividends at the rate 
 of six per cent per annum. 
 
 The Saint Catharines and Pelham Road Company paid interest to the 
 Town on the loan made to them (No. 2) to the amount of $3,1 19/5'\j, after 
 which the road was sold under the mortgage taken for the loan, and 
 purchased by the Town. After it became Town property, tolls were 
 collected amounting to $1,216, %2|j, out of which $7£lyV«r were paid for 
 wages of the collectors. Last year the road being worn out, the tolls 
 were discontinued. 
 
 The investment in the St. Catharines and Merrittville Road (No. 3) 
 was a total loss, the tolls never paid more than the expenses. The road 
 was finally purchased by the Town at Sheriff's sale for $170, and the 
 tolls thereon have been discontinued for some time. , 
 
 The investment in the Port Daihousie and Thorold Railroad never 
 yielded any returns, but the stock was hypothecated to the late Hon. 
 W. H. Merritt for a loan of $28,000 which sum was expended by the 
 Town. 
 
 The loan to the Gas Light Company has all been repaid to the Town 
 Corporation, either in cash or supplies. 
 
 ( . ' ■ ' ■ i 
 
ed to 
 
 27 
 
 The debts of the Municipality 31st December, 1863, were : — 
 
 Due to |he Government for 5 cents on the dollar for 5 years. $42,761 75 
 
 Debentures outstanding in England 125,487 03 
 
 Do Canada 48,370 81 
 
 $216,619 59 
 
 ) 
 ) 
 ) 
 ) 
 ) 
 
 ) 
 
 B pro- 
 Light 
 les. 
 
 ously 
 3 rate 
 
 The assets at the same date were : — , 
 
 Stock in the Gas Light Company $26,000 00 
 
 Town Hall, Market lot, and Cemetery lot, valued at 40,000 00 
 
 Twenty acres of land at Homer 4,000 00 
 
 And certam unproductive properties, entered in the assets at 
 $44,920, consisting of fire apparatus. Saint Catharines and Merrittville 
 Road, Queenston and Grimsby Road, and Saint Catharines and Pelham 
 Road. 
 
 The taxes imposed during the last four years were — 
 1860—151 cents per dollar. I 1862-^19| cents per dollar. 
 1861—171 " " I 1863— 19i « « 
 
 1 1 — 1 1 » 
 
 o the 
 after 
 , and 
 were 
 id for 
 tolls 
 
 Jo. 3) 
 
 road 
 
 d the 
 
 never 
 Hon. 
 y the 
 
 Town 
 
 ^ CITY OF LONDON. 
 
 The advances to this Municipality amounted to $375,400, of which 
 $200,000, made in July, 1854, were for stock in the London and Port 
 Stanley Railroad Company, and $175,400, made in November, 1855, 
 were for a loan to the same Company. The City holds first mort- 
 gage bonds covering also the rolling stock of the Company to 
 the amount of $275,452, and the Contractors for building the road 
 received in part payment of their contract bonds of the like des- 
 cription to the amount of $124,548. The City holds second mort- 
 gage bonds of the same Company to the amount of $200,000. In 
 addition to the $375,400 borrowed from the Government, the City loaned 
 to the Company ils own Debentures for $220,000 and acquired $20,000 of 
 stock from the County of Middlesex, making its entire investment in the 
 London and Port Stanley Railroad $615,400. The road, about 24 miles 
 long, is now paying running expenses and repairs, and last year made a 
 nett profit of $10,806, but neither stock nor loaris have yet produced any 
 revenue whatever for the City. 
 
Ill 
 
 28 
 
 The debts of the city on the 31st December, 1863, were as follows : — 
 
 Due to the Government for 5 cents on the dollar for the years 
 
 1869 to 1863, inclusive 124,899 75 
 
 Improvement Debentures outstanding maturing at various 
 
 periods, from 1864 to 1876 .• 224,594 16 
 
 •Great Western R. R., due in 1870, Debentures issued for 
 
 Stock therein 100,000 00 
 
 Loudon and Port Stanley Railroad Debentures, due in 1876 
 
 and 1877 220,000 00 
 
 County of Middlesex 40,000 00 
 
 Due to Local Funds 7,511 10 
 
 $717,005 01 
 
 The assets at the same date were :- 
 
 Cash balance, bills receivable, andtaxes due 37,047 71 
 
 Stock in Gas Company '. 20,000 00 
 
 And whatever may be the value of the London and Port Stanley Rail- 
 road investments. 
 
 No tax has been imposed to pay any portif . of the interest due to 
 the Municipal Loan Fund. The Assessmenti* for all other purposes 
 during the last five years, were — 
 
 1860 13| cents on the dollar. 
 
 1861 18 « « 
 
 1862 19 " , « 
 
 1863 19 " « 
 
 lou4. ... .......... t... mU 
 
 ic 
 
 u 
 
 TOWN OF BROCKVILLE. 
 
 The advance of $400,000 to this Municipality was lent to the Brock- 
 ville and Ottawa Railroad Company upon a first mortgage of their road, 
 works, rolling stock and revenues, (in which Lanark and Renfrew and 
 the Township of Elizabethtown, to the extent o^ their respective loans, 
 rank equally with Brockville.) The Railroad has this year been com- 
 pleted to the Ottawa River ; it has been doing a good business, and the 
 extension now made will add largely to its traffic receipts. 
 
 * The Stock acquired by the issue of these Debentures was sold at about par, and the prpceedf 
 were applied to City purposes, * 
 
20 
 
 The Loan made by the Towp was paid out by it to the contractors 
 on the certificates of the engineers as the work progressed. By means 
 of this process a large amount of interest accumulated on the Loan Fund 
 Debentures in the hands of the Corporation, amounting to $48^21^''^, 
 which by a decision in Chancery the Town became entitled to. This 
 sum was expended upon improvements in the Town, und^r an arrange- 
 ment made with the Government, by which this procedure was permitted, 
 upon condition that Brockville should deposit in the Bank of Upper 
 Canada Town Debentures for forty thousand dollars, as collateral security 
 for the annual tax of 6 cents on the dollar. This deposit was made, 
 and the interest upon these Debentures, with a sufficient amount includ- 
 ed in the tax for general purposes, makes up the five cent tax. The 
 amount due to the Government for 1863, was in this way paid to the 
 Corporation, but was retained in their hands. 
 
 The Auditors Report for 1863 exhibits a balance of cash in the 
 Treasurer's hands on the 31st of December, of $10,243 ^^, and on the 1st 
 January of that year the cash balance in the hands of that officer was still 
 larger, namely $19,421 ^^. 
 
 The last published statement shows that the Liabilities and Assets 
 of the Town, apart from the luunicipal Loan Fund, were on the 31st 
 December, 1862 :— 
 
 Assets. t 
 
 Mortgage on Gas Works and interest $12,123 58 
 
 Arrears of Taxes 4,623 73 
 
 Real Property consisting of Market Places, Town Hall, and 
 
 Engine houses 42,222 00 
 
 Three Fire Engines, Hooks and other apparatus 6,300 00 
 
 Cash 19,421 89 
 
 $84,691 20 
 
 Lidbilities. > 
 
 School and Gfis Debentures outstanding $3,600 00 
 
 Gas Debenture, Sinking Fund, uninvested 1,216 45 
 
 Sundry Small Liabilities , 613 41 
 
 Malrketand other Debentures 26,000 00 
 
 B$31,429 86 
 
 The taxes during the last four years were — 
 
 1861— 18| cents per dollar. I 1863—18 cents per dollar. 
 1862—124 « « I 1864— Hi 
 
 i( 
 
 (( 
 
 Non.— Sm Lftiuurk and Benfrev. 
 
30 
 
 I 
 
 1 
 
 i I 
 
 UNITED COUNTIES OF LANARK AND RENFREW 
 AND TOWNSHIP OF ELIZABETHTOWN. 
 
 i 
 
 The advances to these Municipalities, namely, $800,000 to Lanark 
 and Renfrew, and $154,000 to Elizabethtown, were lent to the Brockville 
 and Ottawa Railroad Company upon the same security as that given by 
 the Company to the Town of Brockville. 
 
 But by the Act 23 Vict. Cap 109, the liability of the Company, 
 under the mortgage to the Municipalities, was reduced to the 5 cents on 
 the dollar of their respective assessments, payable by ihe Municipalities 
 to the Government, " and so long as the said Company shall pay to th" 
 " Government of this Province the annual liability of the said Munici- 
 " palities respectively," (t. e. of Brockville, Lanark and Renfrew and 
 Elizabethtown,) " the said Company shall be taken and considered to 
 " have complied with all its liabilities to the said Municipalities, in 
 "respect of the said Loans, and the conditions of the mortgages and 
 " securities, aforesaid shall be deemed and taken to be fully performed." 
 
 The Company, however, have not paid anything, either to the Gov- 
 ernment or to the Municipalities under the enactment cited. 
 
 TOWN OF STRATFOHD. 
 
 The advance to this Municipality of $100,000 was pursuant to the 
 By-law passed in August, 1854, lent to the Buffalo, Brantford and 
 Goderich Railroad Company, upon the security of their bonds. The 
 Town,held these bonds for about tTiree years, receiving interest there- 
 upon at the rate of six per cent, per annum, and then sold them in 
 England at rates varying from 85 to 92J per cent. The proceeds of the 
 bonds were expended as follows : — , 
 
 1. In erecting a Market House (with four stores therein) which 
 yields an annual revenue of about $2,000. 
 
 2. In improving the streets, from which no income is derived. 
 
 3. And forty thousand dollars of the amount (with $20,000 in 
 Debentures) were expended in the construction of a road, called the 
 Momington Road, which is about 17 miles long, and from which, though 
 
31 
 
 a toll road, no revenue has been received by the Town. The aflairs of 
 this road are managed by a Company of Directors nominated by the 
 Mayor of the Town, and the Corporation is the only party having any 
 pecuniary interest therein. 
 
 The debts of the Town on the Slst December, 1863, consisted of the 
 following : — 
 Due to the Government for balance on the 5 cents on the 
 
 dollar for 1863 
 
 Debentures issued for improvements, payable Dec. 31st, '64. . 
 Do do Dec. 31st, '66.. 
 
 Do 
 
 Mornington Road, 
 
 $2,770 32 
 6,800 00 
 16,000 00 
 1869.. 20,000 00 
 
 $45,670 32 
 The assets consist of the Market House and the Mornington Road. 
 
 TOWN OF GODKRICH. ' 
 
 The $100,000 advanced to this Municipality was under the By-law 
 to be loaned to the Buffalo, Brantford and Goderich Railroad ^ompany, 
 and to be secured by. mortgage on the portion of the railroad within the 
 Counties of Huron and Bruce. But no part oi the loan was so applied. 
 Forty thousand dollars of the amount wpre expended on improvements 
 in the streets of the Town which yield no revenue, and $60,000, less a 
 discount of $3,000, were lent oh mortgage to the Northern Gravel Road 
 Company, under an arrangement by which the Company is bound to pay 
 the Town yearly the sum of $2,461^3^ being the proportion which 
 the sum borrowed by them was to furnish for the tax of 6 cents on the 
 dollar. The Town holds the Company its debtor for whatever liabilities 
 may accrue to the Government on account of ,the $57,000, but has 
 no information as regards the stock of the Company, or with reference 
 to its annual receipts and expenditures. 
 
 The debts of the Town on the Slst December, 1863, consisted of the 
 following :— 
 Due to the Government for 5 cents on the dollar for 1863. . . . $4,3 18 93 
 
 «* for building a road 1,200 00 
 
 " for purchase of a Cemetery 7,200 00 
 
 $12,718 93 
 
 The a{»ets were: " 
 
 A cash balance of $2,847 23 
 
 A considerable balance due by the Road Company. 
 And a Market House which produces annually 
 
 about$865 
 
 The taxes during the last six years have averaged about seventeen 
 cents on the dollar. 
 
'•^^ 
 
 8t 
 
 TOWN. OF CHATHAM. 
 
 The By-law of this Municipality for the loan of $100,000 provided 
 that the amount should be appropriated aa follows, viz : — 
 
 1856.— -For stock in St. Clair and Rondeau Plank Road 
 
 Company $26,000 00 
 
 For stock in Chatham and Camden Plank Road 
 
 Company 8,000 00 
 
 For macadamizing roads, gas and water works, 
 
 and drainage 66,000 00 
 
 $100,000 00 
 
 $32,000 were invested in the road first mentioned, $12,000 in the 
 second, and the balance was expended on roads, &c., but no gas or 
 witter works were constructed. 
 
 NonQ of the investments made have produced any revenue, with 
 the exception of the Saint Clair and Rondeau Road, which sometimes 
 pays a dividend of between 2 and 3 per cent., but is as often unproductive. 
 
 TOWN OF BARRIE. 
 
 > ' 
 
 The advance to this Municipality was obtained " for aiding and 
 constructing Ontario, Simcoe and Huron Branch Railroad on Kempenfeldt 
 Bay," and was partly applied to that object, and partly expended on 
 the erection of a Market House and Town Hall, which produce a 
 revenue for the Municipality of about $150 per annum. 
 
 The liabilities of the Municipality ofi the 31st December last, were 
 confined to its indebtedness to the Government. The assets at the same 
 date consisted of the following : — 
 
 Due for taxes in arrear $5,000 00 
 
 Non-residents taxes 4,800 00 
 
 Real property estimated value ., 18,000 00 
 
 27,800 00 
 
 li:! 
 
mm 
 
 93 
 
 TOWN OF PETERBOROUGH. 
 
 The advance of $100,000 to this Municipalitywas lent to the Port Hope, 
 Lindsay and Beaverton Railroad Company, upon the security of a lease 
 for 999 years of the Millbrook and Peterborough Branch made by the 
 Company to Fowler and Tait. The advance was paid to the Town in 
 Debentures which were sold at a discount, and the amount loaned to 
 the Company by the Town was $120,000 in cash, the balance being 
 raised by Town Debentures which were sold at a discount also, the total 
 loss upon these and the Municipal Loan Fund Debentures being about 
 $28,000. The agreement was that the Lessees were to pa^ the Town 
 six per cent, per annum upon the loan, but differences arose between the 
 Corporation and the Lessees, litigation ensued, and finally these differ- 
 ences were compromised about two years ago by the Town agreeing to 
 accept from Messrs. Covert and Fowler, the present proprietors, $80,000 
 in full satisfaction of the claim. Twelve hundred dollars of the 
 principal, and six per cent, interest on the amount of debt, are to be paid 
 to the Town annually ; and it is believed that this arrangement will be 
 faithfully carried out as thus far it has been. 
 
 Its railroad liabilities comprise the entire indebtedness of the Town, 
 with the exception of a small balance due for building a school house. 
 
APPENDIX No. 2. 
 
 

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87 
 
 TABLE No. 1. 
 
 LOWER CANADA MUNICIPAL LOAN FUND.— Showing the 
 Loans to each Municipality, the objects for which the same were 
 advanced, and the payments made thereupon to Government, up to 
 31st December, 1864. 
 
 MUNICIPALITIES, 
 
 County of Stanstead for Townships of Stan- 
 stead, Magog and Bolton 
 
 County of Shefford , 
 
 County of Terrebonne 
 
 County of Ottawa 
 
 County of Megantio for Township of Ireland... 
 
 City of Montreal 
 
 Township of Acton 
 
 Town of St. Hyaclotho 
 
 Town of Sherbrooke , 
 
 Village of Varennes 
 
 Village of Huntingdon 
 
 Township of Roxton 
 
 Township of Lingwick 
 
 Town of St. John 
 
 Village of Laprairie 
 
 Township of Tring 
 
 Parish of Sto. Marie de Monnoir 
 
 Township of West Farnham 
 
 Township of Shefford 
 
 City of Three Rivers 
 
 Parish St. Roniuald d'Etohomin 
 
 Township of Granby 
 
 Town «f William Henry, (Sorel) 
 
 Townships of Ascot and Wostbury 
 
 Parish of St. Jean, Isle d'Orleans 
 
 Township of Somerset, North , 
 
 Parish of St. Germain de Rimouski , 
 
 Parish of St. Michel de Ucllechasse , 
 
 Village of Longuouil 
 
 Village of Chambly Basin 
 
 City of Quebec 
 
 Parish of St. Eusebe de Stanfold 
 
 Township of Bolton 
 
 Township of Stukoly, North 
 
 Township of Stukely, South 
 
 Village of Formont 
 
 Town of Terrebonne 
 
 Township of Magog , 
 
 Village of Princevillo 
 
 Loan*. 
 
 Total. 
 
 71,000 
 
 215,000 
 
 94,000 
 
 131,000 
 
 5,840 
 
 800,000 
 
 24,000 
 
 18,000 
 
 80,000 
 
 2,000 
 
 7,000 
 
 no,ooo 
 • 0.000 
 '.'0,000 
 
 4,000 
 
 20.000 
 
 4,000 
 
 no. 000 
 
 ^..-iOO 
 
 220,000 
 
 20,0"" 
 
 :!o,ooi' 
 
 20,000 
 
 8,000 
 
 8.000 
 Ifi.OOO 
 50,000 
 24,00000 
 12,00000 
 10,500 00 
 50,00000 
 
 3,000'00 
 13,000|00 
 16,000 00 
 10,000,00 
 32,000,00 
 
 lo.ooo'oo 
 
 12,000 
 12,000 
 
 Objects for whioli 
 advanced. 
 
 Railroads. 
 
 71,000 
 215,000 
 
 94.000 
 
 131,600 
 
 5,840 
 
 :iO,ooo 
 
 50.000 
 160,000 
 
 ;!0,oou 
 
 60,000 
 
 13,000 
 16,000 
 10,000 
 
 00 
 
 00 
 
 12,000 00 
 
 Local 
 Purposes. 
 
 800,000 
 24,000 
 16,000 
 80,000 
 
 2,000 
 
 7.000 
 30,000 
 10,000 
 20,000 
 
 4,000 
 20,000 
 
 4,000 
 
 7,500 
 60,000 
 20,000 
 
 .1 000 
 
 .S.OOO 
 
 8,000 
 16,000 
 50,000 00 
 
 Paid 
 
 to 
 
 OoTcrn- 
 
 meat. 
 
 .346 
 1,230 
 
 500,735 
 
 4,919 
 
 37,717 
 
 1,163 
 
 1,930 
 833 
 
 2,633 
 388 
 
 932 
 
 24.000 
 12,000 
 10,500 
 
 3. "'00 
 
 32,000 
 10,000 
 
 12,000 
 
 00 
 
 00 
 
 701 
 
 745 
 
 840 
 
 20,934 
 
 502 
 2,284 
 
 52 
 68 
 
 45 
 
 03 
 36 
 45 
 
 59 
 
 07 
 
 34 
 40 
 
 87 
 
 78 
 
 17 
 00 
 12 
 
 OS 
 49 
 
38 
 
 TABLE No. l.^Coniinued.) 
 
 
 f. 
 
 MUNICIPALIIIBS. 
 
 Parish St. Helene de Eamonroska 
 
 Townships Grantham, Wendorer and Simpson, 
 
 Parish St. Cecile de Beauharnois 
 
 Township of Inverness 
 
 Parish St. Ann de la Perade 
 
 Orande Baie 
 
 Bagotrille 
 
 Village of Arthabaskaville 
 
 Township of Laterriere .-. 
 
 Township of Chicoutimi 
 
 Township of Tromblay 
 
 Oraude Riviere 
 
 Town of Levis 
 
 Parish St. Valero de Bulstrode 
 
 Village of St. Jean Baptiate 
 
 Parish St. Armand, West 
 
 Township of Stanbridge « 
 
 Village of Philipsburg 
 
 Parish of St. Maurice 
 
 Parish Notre Dame da Mont Carmol 
 
 Parish St. Christophe d'Artbabaska 
 
 Township of Chester, Wost 
 
 Parish St. Paulin 
 
 Parish St. Narcisse 
 
 Parish St. Frederick, (Beauce) 
 
 Township of Warwick 
 
 Village of Victoriaville 
 
 Townships of Ham and South Ham 
 
 Parish St. Stanislas, (Riviore des Envies) 
 
 Parish La Visitation, (Champlain Parish) 
 
 Township of Aston 
 
 Parish St. Goneviove de Batiscan 
 
 Parish St. Prosporo , 
 
 Parish Sto. Marie Magdaleine 
 
 Pariah St. Didace 
 
 Parish Aubert Gallioa 
 
 Parish St. Jean de Matha 
 
 Parish St. Oelestin 
 
 Parish St. Polycarpe 
 
 Township of Wotton 
 
 Township St. Camille 
 
 Township of Newton 
 
 Parish Pointe du Lao 
 
 Parish of St. Joseph, (Beauce) , 
 
 Parish of St. Francois, (Beauce) 
 
 Parish Sto. Marie, [Beauce) t 
 
 Township of St. Jean Chicoutimi 
 
 Village of Plessisville 
 
 Loans. 
 
 Total. 
 
 1,200 
 
 10,000 
 
 10,000 
 
 18,000 
 
 20,000 
 
 4,000 
 
 4,2C0 
 
 4,000 
 
 S,300 
 
 6,000 
 
 2,400 
 
 1,575 
 
 40,000 
 
 6,000 
 
 2,000 
 
 15,000 
 
 50,000 
 
 2,000 
 
 1,000 
 
 1,000 
 
 1,000 
 
 675 
 
 400 
 
 1,000 
 
 1,000 
 
 1,000 
 
 4,000 
 
 1,000 
 
 1,000 
 
 1,000 
 
 1,000 
 
 750 
 
 1,000 
 
 800 
 
 1,000 
 
 1,000 
 
 1,000 
 
 1,000 
 
 1,000 
 
 1,000 
 
 1,000 
 
 1,000 
 
 400 
 
 1,000 
 
 1,000 
 
 1,000 
 
 400 
 
 2,000 
 
 2,428,540 
 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 CO 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 
 oo! 
 
 00 
 00 ' 
 00. 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 
 Objeotifor which 
 advanoed. 
 
 Bailioadf. 
 
 00 
 
 15,000 
 
 50,000 
 
 2,00j 
 
 955,440 
 
 00 
 
 Local 
 FnrpoMi. 
 
 1,200 
 
 10,000 
 
 10,000 
 
 18,000 
 
 20,000 
 
 4,000 
 
 4,200 
 
 4,000 
 
 3,300 
 
 5,000 
 
 2,400 
 
 1,675 
 
 40,000 
 
 6,000 
 
 2,000 
 
 1,000 
 1,000 
 1,000 
 
 675 
 
 400 
 1,000 
 1,000 
 1,000 
 4,000 
 1,000 
 1,000 
 1,000 
 1,000 
 
 750 
 1,000 
 
 800 
 1,000 
 1,000 
 1,000 
 1,000 
 1,000 
 1,000 
 1,000 
 1,000 
 
 400 
 1,000 
 1,000 
 1,000 
 
 400 
 2,000 
 
 1,478,100 
 
 00 
 
 Paid 
 
 to 
 
 QoTora- 
 
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 33S00 
 
 410 
 122 
 
 80 
 401 
 
 60 
 126 
 
 80 
 
 63 
 
 60 
 
 40 
 
 32 
 
 680,647 
 
 88 
 54 
 
 
 
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 00 
 00 
 00 
 00 
 00 
 00 
 
 00 
 
 00 
 
 00 
 
 97 
 
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 QoTsra- 
 
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 $ 
 
 335 
 
 00 
 
 
 
 
 
 
 
 
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 43 
 
 CITY OF THREE RIVERS. 
 
 Of the advance to this Municipality $160,000 were paid over for 
 stock in the branch of the Grand Trunk Railway, from Three Rivers to 
 Arthabaska. This branch has been completed, and was opened for 
 traffic a few days ago. No revenue has been derived from the invest- 
 ment, and no tax has been imposed by the Municipality to meet its 
 liability to the Government, the Municipality considering that they were 
 not bound to pay anything until the completion of the work. 
 
 The remaining $60,000 were lent to the sufferers by the great fire. 
 These sufferers were 23 in number, and the largest loan in any one case 
 was $13,000, the smallest $800. Security was taken upon the buildings 
 erected by means of the Loan. The new buildings were all burnt 
 down with the exception of three, and the Corporation received 
 
 the Insurance money, and 
 
 again 
 
 lent it to the sufferers. The 
 
 property held in security by the Corporation for these loans is considered 
 of ample value for the full amount. ^ 
 
 The borrowers paid eight per cent, upon their respective loans up to 
 the 30th August, 1858. The Corporation then reduced the interest to 
 two and half per cent., which was paid to the 30th November, 1862, 
 from which period it has been one and a quarter per cent. The reason for 
 this reduction is stated to have been that the Corporation of the city 
 would not exact more from the borrowers than the Corporation itself was 
 required to pay to the Government under the provisions of the Act of 
 1859. 
 
 The Municipality has no debts of any consequence beyond its 
 liabilities to the Government. 
 
 Its revenues (without taxation) which are derived from market fees, 
 licences of various kinds, and the rents of a Seigniory of about 400 acres, 
 amount to $3,456 per annum. 
 
 TOWN OF SOREL, (WILLIAM HENRY.) 
 
 The advance to this Municipality was applied to the purposes 
 specified in the By-law, under the provisions of which it was raised. 
 
 There has been considerable financial difficulty in this Municipality, 
 arising out of defalcations on the part of a late official, and the Corpora- 
 tion were misled as to the state of their Loan Fund account, the payments 
 
44 
 
 to the Ooverament haring been represented to be much larger than on 
 investigation they proved to be. 
 
 This year they have imposed the necessary tax to defray one year's 
 liability. 
 
 The liabilities of the Municipality, including the debt to the Loan 
 Fond, at the close of 1863, amounted to $30,821, the assets to $26,810. 
 
 The income apart froth taxation derived from market fees, rents and 
 licenses, was in 1863 $2,331. 
 
 COUNTIES OF STANSTEAD AND SHEFFORD. 
 
 The advances to these Municipalities, and to the Tov^nships of 
 Granby, Bolton, Stukely North and South, Magog, Farnham, and $50,000 
 of the advance to the Township of Shefford, were all paid over to the 
 " Stanstead, ShefFord and Chambly Railroad Company," for their respec- 
 tive suuscriptons for stock in that work. 
 
 The Railroad (from St. Johns to the chief town of the County of 
 ShefTord, Waterloo,) has been completed and worked for some years, but 
 the people of Stanstead complain that it has not been extendod to their 
 county, as they were promised it should be when they consented to 
 subscribe for stock. The road is leased on condition that the lessee 
 shall run it and pay interest on the bonds. 
 
 It was agreed that out of the subscription made by the County of 
 Shefford, the Company should pay $15,000 to three of the Townships 
 therein which are not traversed by the railroad, namely, $5,000 to Ely, 
 $5,000 to Roxton, and $5,000 to Milton. Ely was paid in full, but the 
 other two were only paid in part, and they are now sueing the Company 
 for the balances due them. 
 
 When the County of Shefford subscribed for stock it included the 
 Townships of Farnham and Brome, which since that time have been 
 separated from it and anexed to the County of Brome. 
 
 No revenue has been received by the Municipalities from their in- 
 vestments, and they have not yet imposed any tax to me it their liabilities 
 to the Government. It was understood, at the time when the stock was 
 subscribed for, that the Railway Company would discharge these liabi- 
 lities but they have failed to do so. 
 
 The Municipalities are not in debt, except to the Government. 
 
45 
 
 VILLAGE OF EERMONT. 
 
 The loan of $32,000 to this Municipality was obtained for the pur- 
 pose of constructing a plank road, but inasmuch as a contract was 
 entered into about the same time for the construction of a railroad through 
 the village in a direction deemed more advantageous to the interests of 
 the locality than the projected plank road, it was deemed unadvisable to 
 build the latter, while the result has been that neither plank road nor rail- 
 road have been constructed. The proprietors of the Radnor Forges are 
 the owners of the village, and by an arrangement entered into* between 
 these gentlemen and the Municipality, the entire $32,000 were lent to 
 them for the purpose of extending their works, (and in such extension an 
 expenditure exceeding $50,000 took place in 1859), security having 
 been given to the Municipality that the money should be forthcoming 
 when required. The payment to the Government has been trifling, but 
 one of the proprietors of the forges stated that the Municipality would 
 commence its payments this winter, and continue them regularly hence- 
 forth. 
 
 'i< **■ m 
 
 Ste. ANNE DE LA PERADE, (CHAMPLAIN.) 
 
 About $18,000 of the $20,000 advanced to this Municipality were 
 expended upon the erection of a bridge across the river Ste. Anne, on the 
 mail route Irom Quebec to Montreal. Tolls are collected thereupon, and 
 produce for the Municipality a nett revenue of about four hundred dollars 
 per annum. The balance of the advance, about two thousand dollars, 
 was lent to private persons, and the interest is regularly paid to tho 
 Municipality, while the principal is stated to be amply secured. : 
 
 > ■» » 
 
 St. GERMAIN de RIMOUSKI. 
 
 The advance of $60,000 to this Municipality for " improving har» 
 hour and river, roads and bridges,^' was partly expended on the erection 
 of a bridge across the river Rimouski, but the greatest portion thereof was 
 lent to the Fabrique of the two Parishes of St» Germain and St. Anaclet, 
 
46 
 
 and expended upon the erection of a church in each of the said parisheii. 
 Security was taken upon the revenues of the churches, and these are 
 considered ample enougli to guarantee repayment of the money. 
 
 . St. ROMUALD d'ETCHEMIN. 
 
 The advance of $20,000 to this Municipality for " building harbour 
 and other local improvements," was lent to the Fabrique of the parish, 
 and expended on tne erection of a church. The repayment of the loan 
 is considered amply secured by the revenues of the church. 
 
 TOWN OF LEVIS. 
 
 The advance of $40,000 to this Municipality has been expended 
 upon the building of a wharf and market hall, and the construction of a 
 macadamized road, eight miles long. These works all yield revenue, 
 which it is hoped will be large enough to meet the liability of the Muni- 
 cipality to the Government. 
 
 St. MICHEL de BELLECHASSE. 
 
 The advance cf $24,000 to this Municipality was obtained for the 
 purpose of " improving Harbour and Macadamized and Gravel roads, 
 &c." Part of the amount was expended on the erection of a wharf, 
 which yields no revenue. The balance was lent by the Corporation 
 to defray the cost of erecting a church, and the revenues thereof form 
 the security for the repayment of the money. 
 
■^ 
 
 . \. 
 
 / 
 
 APPENDIX No. 3. 
 
 ¥7 
 
y 
 
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 • 
 
 
 
 
THE HOSPITALS 
 
 AND 
 
 CHARITIES OF CANADA. 
 
 RECEIVING AID FROM THE PUBLIC FUNDS. 
 
 ■ t ; 
 
 UM»EI^ 0-4L]V.A^I>.A.. 
 
 LONDON. 
 
 Hospital — GrarU $2400. — The grants by Parliament for the London 
 Hospital commenced in 1857, and for three years were $1,400 per annum. 
 In fhe three succeeding years they were increased to $3,000 a year, and 
 for 1863 and 1864 they were reduced to $2,400 e^ch. 
 
 The money is paid over to the Chamberlain of the City, and is by 
 him disbursed on the orders of a Committee of the Council, after such 
 orders are approved by the Coimcil itself. There is no public provision 
 in the City for the reception and treatment of the destitute and sick 
 except such as the Hospital affords, and the assistance given to its 
 inmates, and the relief extended to the poor and suffering at their own 
 homes, are regulated by the Committee aforesaid, subject in all cases to 
 the action of the Council. 
 
 The expenditures on the Hospital, and the payments for out-door 
 relief to the sick and indigent, arc shown by the Chamberlain's books to 
 have been as follows for the years stated, viz : 
 
 Hospital. Outdoor^ fyc, 
 
 1867...... $1992 $1751 
 
 1858 1481 2986 
 
 1859 mi9 1767 
 
 1860 *... 2624 1512 
 
 1861 2771 897 
 
 1862 2562 866 
 
 1863 3194 1078 
 
 J) 
 

 60 
 
 The patients treated in the Hospital from 1857 to 186S numbered as 
 follows : 
 
 1857... 
 
 ... 64 
 
 1860... 
 
 ...132 
 
 1858... 
 
 ... 51 
 
 1861... 
 
 ...124 
 
 1859... 
 
 ...124 
 
 1862... 
 
 ...126 
 
 1863. 
 
 181 
 
 No record was kept of the out-door patients treated by the Hospital 
 Surgeon up to 1858. From that period the number of these was, 
 
 ' ~ In 1869 220 
 
 1860 206 
 
 1861 250 
 
 / 1862 c 462 
 
 * 1863 940 
 
 The building occupied for a Hospital is a very inconvenient frame 
 ojje, so situated as to give its inmates the best chance London affords for 
 contracting the ague. The enclosure is only half an acre in extent. 
 There are nine rooms for patients in the building, and 34 beds can be 
 made up, but the largest number of inmates at any one time was 29. 
 
 On the day when I visited the Hospital the number of the inmates 
 exclusive of the persons employed, was nine — three men and 6 women. 
 Three of these were suffering from the infirmities of age, and two of tho 
 three rank high among the oldest inhabitants of the Province as well as 
 of this Institution, — one of them, a male, being 105 years old ; another of 
 them, a female, being 99. Three of the other six were women of the 
 Town, suffering from diseases iacident to their h?bits. The other three 
 were subjects of merely ordinary ailments. 
 
 The rent of the building is ^200 per annum. 
 
 The Staff consists of a Physician at a salary of $400 per annum, in 
 consideration whereof he visits the inmates of the Hospital and all the 
 destitute poor of the city, and furnishes them with such medicines as he 
 deems it necessary to administer; of a Steward and Matron who are paid 
 $400 per annum and their board, and two female servants who receive 
 $90 per annum and board. •, 
 
 o--f5 
 
 HAMILTON. 
 
 The Hospital — GratU $4,800. — The affairs of this institution are 
 managed in precisely the same way as are those of the London Hospital. 
 The building is a brick one, has been erected many years, and is the 
 property of the City. Adjacent lo it are some wooden iDuildings for the 
 reception and treatment of infectious patients. 
 
51 
 
 )ered as 
 
 Hospital 
 'j 
 
 20 
 06 
 50 
 62 
 40 
 
 ent frame 
 affords for 
 n extent, 
 ds caix be 
 IS 29. 
 
 e inmates 
 6 women, 
 two of the 
 as well as 
 another of 
 len of the 
 )lher three 
 
 annum, in 
 ind all the 
 jines as he 
 JO are paid 
 ho receive 
 
 ituiion are 
 n Hospital. 
 ,and is the 
 ings for the 
 
 The Great Western Railway Company makes a small annual grant 
 to the Gc i poration in aid of the Hospital — 1400 for each of the years 
 1862 and 1863, and $260 for 1"'4. 
 
 The patients are attended by a resident Physician and the medical 
 gentlemen of the City visit the institution in turns. No lectures are 
 given in the Hospital nor any regular course of clinical instruction. 
 Medical students are permitted to walk the wards with the attending 
 medical officer to examine the patients while he is there, a^id to observe 
 the treatment ; but during the present year only two students have so 
 attended, and one of these for six weeks only. 
 
 There is a House of Refuge in the City, considered by the Corpora- 
 to be in connection with the Hospital, but it is really an asylum for des- 
 titute females and Children. 
 
 A number of destitute men are placed in the Hospital, and the ex- 
 pense of their maintenance is a charge on the Hospital Funds. 
 
 Forty beds can be made up in the House, and ten in the sheds. 
 There have been as many as 47 persons in the institution at one time, 
 but the number rarely exceeds 30 or 35, and there are more admitted in 
 the winter than in the summer months. 
 
 On the day of my visit to the Hospital there were in it 23 patients, 
 namely 12 females and 1 1 males, all residents of the City save two, one 
 of the two a gipsy, the other from Stratford. There were also in it five 
 male paupers. 
 
 The staff of the institution at the same time, and their salaries, were 
 as follows : 
 
 Resident Physician, salary $400 per annum. 
 
 Steward and Matron, " 300 " « 
 
 Mans nurse for day, " 96 " ** 
 
 •Womans" « " 72 " « 
 
 , Night Nurse for both sexes, salary 72 " " 
 
 Cook 72 « « 
 
 Laundry Maid 72 « " 
 
 Nurse for small pox patients, (& clothing.) 13 " " 
 Servant to attend to rooms of Doctor and 
 
 Steward 72 " " 
 
 Man Servant...'. 120 « « 
 
 The whole of whom are boarded and lodged in the Institution. 
 
 Orphan Asylum, and Ladies' Benevolent Society — Grant $640. — 
 These institutions are managed, to some extent separately, by a Com- 
 mittee of the Protestant Ladies of the City. The Income is joint, but 
 the Expenditures are distinct. The object of the Benevolent Society is 
 to relieve families sufli'ering from sickness or privation at their own 
 
 /-■ 
 
 
'11 
 
 I 
 
 52 
 
 homes. The jomt income, taking the year ending October 1863 as a 
 standard, is about $3,450, of whicli more than half was supplied by the 
 Government grant and a grant from the City Council ; the other moiety 
 being chiefly made up of members subscriptions, collections made by 
 the ladies, collections in the Protestant Churches," the proceeds of h 
 Concert by the Band of the Rifle Brigade, and some donations. The 
 Expenditures were for the Orphan Asylum $lj481, and for the Benevo- 
 lent Society $2,146, 
 
 The Orphan Asylum was opened in 1847, and the expense of its 
 erection was defrayed by subscriptions obtained by the Ladies' Committee. 
 On the day of my visit the house contained 17 boys and 18 girls — of 
 which number one is blind, one a cripple, and ono an idiot. The children 
 are educated by the Superintendent and Matron, and the girls are also 
 taught house work and sewing, and the boys work in the garden, if 
 adopted by respectable persons they are permitted to be taken away at 
 any time, on the parties binding themselves to perform certain conditions 
 for the benefit of the orphrins. If not adopted they are retained in the 
 Institution till of a proper age, and are then suitably apprenticed. 
 
 The persons employed in the Asylum consist of a Superintendent 
 and Matron whose salaries are $320 per angum, and a Cook and Laundry 
 maid at $48 per annum each, with board and lodging. 
 
 Roman Catholic Orphan Asylum — Granf $640 — This Institution 
 o;^5ned about 12 years ago, is erected on land belonging to the Churcli, 
 by means of funds collected by the Sisters of Saint Joseph, seventeen of 
 whom are engaged in the management of the institution and in collecting 
 means for its maintenance. Its income consists wholly of the Govern- 
 ment grant, of a sum of about $800 realized from an annual festival, 
 and of collections made by the Sisters throughout the diocese of Hamihon, 
 The City Corporation gives no aid to the institution. 
 
 The Asylum on the day of my visit contained 70 children — 35 boys 
 and as many girls, chiefly city children, who afe fed clothed and educated 
 until suitable homes can be found for them. They are for the most 
 part orphans, but a few are the offspring of dissolute parents who have 
 either abandoned or are unable to take care of them. The building is 
 too small to admit of any increase to the inmates, and the number of 
 destitute children they cannot provide for is so great that the Sisters have 
 felt compelled to enlarge the house, and at a cost of $3,000 collected by 
 their personal exertions, will shortly be able to accommodate about 
 treble the number they now provide for. 
 
 Deaf and Dumb Institution fob U. C. — Grant $1,6C0. — On niy 
 visit to Hamilton preparations were being made for the opening of this 
 institution, in course of removal from Toronto to Hamilton. A capa- 
 cious and convenient building had been rented at a charge of $6f'0 |)rr 
 annum, and the preparations lor occupation were thien far advanced. 
 
 1 1. 
 
1863 as a 
 3d by the 
 er moiety 
 made by 
 Beds of H 
 >ns. The 
 e Benevo- 
 
 mse of its 
 ommittee. 
 girls — of 
 le children 
 Is are also 
 rarden. If 
 in away at 
 conditions 
 led in the 
 :^ed. 
 
 jrinlendent 
 d Laundry 
 
 1 Institution 
 he Church, 
 eventeen of 
 n collecting 
 he Govern- 
 ;al festival, 
 ' Hamilton, 
 
 n — 35 boys 
 nd educatod 
 the most 
 s who havp 
 building is 
 number of 
 Sisters have 
 coHected by 
 jdate about 
 
 CO. — Oa my 
 ning of this 
 n. A capa- 
 of pf'O pn 
 dvanced. 
 
 53 
 
 -. _ 11.^ 
 
 From returns recently received it appears that there are now in the 
 institution 43 pupils, of whom five are blind and 38 deaf and dumb. Of 
 these 10 are free pupils and for the remaining 33 an average of about 
 $140 per annum is paid by County Councils, parents, or others interested 
 in the welfare of the pupils. The staff of the institution, at present con- 
 sists of . 
 
 Dr. Ryail, Superintendent, salary $600 per annum. ' ■ 
 
 Mr. McGann, Teacher, " 900 « « 
 
 And three Assistant Teachers whose salaries 
 
 amountto 800 « « 
 
 «> » 
 
 TORONTO ^ 
 
 Hospital — Grant ^6,400, and for Country Patients ^4 fiOO. Totai 
 |1 1,200. The affairs of this Institution are managed by live Trustees, 
 three of whom are appointed by the Government, one by the City Council 
 and one by the Board of Trade. 
 
 The Instiiution was originally endowed with a block of 275 acres 
 of land at the east end of the city, — bounded on the east by the river Don, 
 west by Parliament Stree% north by Elm Street, and South by the Bay. 
 This Block has all been sold but about 20 acres, which are leased and 
 yield an annual income of $1,104. Upon portions of the Lots sold there 
 is due a principal sum of $3,805 bearing six per cent interest. 
 
 It was also endowed by the Government with six acres of land for- 
 merly occupied by the Hospital now leased at a rental of $521 per annum, 
 and certain dwelling houses erected thereon, and in Bay Street, produce an 
 annual rental of $988; — with a number of lots situated on Church and 
 Richmond Streets, which were sold, and upon which there is a principal 
 sum due, payable at will, of $3,604, bearing interest at six per cent ; — and 
 with lots on King and York Streets, which are leased, and produce an 
 annual rental of $690. The Trustees purchased for Hospital purposes a 
 block of seven acres bounded by Brock Street on the east. Brant Street on 
 the west, Richmond Street on the north, and Adelaide Street on the south, 
 the lots constituting which block are leased and produce an annual rental 
 of $1,424. Thus it appears that the annual income of the Institution, 
 from rentals and from interest on the amounts due for lands sold is 
 j,171. 
 
 Another source of income consists of the fees paid by the pupils of 
 I the Toronto School of Medicine, and of the Medical Department of Vic- 
 
64 
 
 1 
 
 lit 
 
 i 
 
 toria College — 110 of whom entered their names of! the books of the 
 Hospital last year, the fees paid by them amounting to somewhat over 
 $1,000. 
 
 Such of the patients as are able to pay for their maintenance are 
 required to do so, the lowest sum charged them being 30 cents per day. 
 
 Neither the Corporation of the City nor the citizens individually con- 
 tribute anything towards the support of the Institution. « 
 
 On the day of my visit to the Hospital the number of patients under 
 treatment therein was 86 (nearly three less than the average for the last 
 eight months), namely : — 64 males and 32 females ; of these 32 were 
 residents of Toronto, and 54 were from the undermentioned municipali- 
 ties, viz: — 7 each from York and Durham ; 5 each from Peel and Sim- 
 coe ; 2 each from Bruce, Grey, EU'in, Perth, and Wentv;orth ; 1 each 
 from Ontario, Victoria, Northumberland, Brant, Welland, Halton, Wel- 
 lington, Oxford, Lambton, Lincoln, and Middlesex; 3 Montreal, 2 Ham- 
 ilton, I New Brunswick, 1 United States, and 2 emigrants. At the same 
 time there were 9 outside patients who attend daily at the Hospital, and 
 are there prescribed for and furnished with necessary medicines gratui- 
 tously. 
 
 One hundred beds can be made up in the Hospital ; the largest 
 number of patients therein at any one time during the present year was 
 103. s ^ 
 
 The paid officers and servants of the Institution, and their remuner- 
 ation, are as follows : — 
 
 Secretary $800 per annum. 
 
 House Surgeon 400 " 
 
 Steward 320 " 
 
 Matron 160 " 
 
 9 Nurses — 6 days and 3 nights 540 " 
 
 SOrderlies 336 " 
 
 Cook and Assistant 132 " 
 
 Laundress and Assistant 132 " 
 
 Housemaid 60 " 
 
 i ' ■ ' $2,880 ' ■ " ;.' 
 
 With the exception of the Secretary, all these officers and servants 
 are lodged and boarded in the Institution. 
 
 The Income and Expenditure of the Hospital for the year 1806 were 
 as follows : — 
 
 .:'■< INCOME. ,^ . 'V 
 
 Students Admission Fees $1,013 50 
 
 Sale of old Hospital building 183 40 
 
 # 
 
-4i 
 
 65 
 
 Provittcial Grant 11,200 00 
 
 Pay Patients .,. 820 32 
 
 Rents and Interest 4,957 90 
 
 $18,116 18 
 
 EXPENDITURli. 
 
 Contingent Account $2,020 14 
 
 Real Estate 48 53 
 
 Hospital Furniture 102 85 
 
 Interest Account 3,687 07 
 
 Medicine 327 92 
 
 Hospital Expense Account 7,561 90 
 
 Salaries and Wages 3,502 85 
 
 Insurance • 377 75 
 
 ' : V > $17,629 01 
 
 C( 
 
 (t 
 t( 
 {t 
 
 (( 
 
 At the close of 1863 the cash on hand was $369 79 and the balance 
 in Bank to the credit of the Hospital was $2,028 94. 
 
 The Contingent Account in the above statement of expenditures 
 embraces repairs, taxes, printing, discounts, and dry goods. The Inter- 
 est account is the interest paid upon the Debentures now outstanding 
 which were issued to defray the cost of the new Hospital. For that pur- 
 pose Debentures for $64,000 were issued realizing in cash $60,698, of 
 which $6,000 have been paid, $13,000 are overdue, $10,000 mature in 
 1865, $2,000 in each of the years 1866-7-8 and 9, $8,000 in 1870, $2,000 
 in '71, $10,000 in '77 and $7,000 in '80. Of the Debentures not yet paid, 
 1,000 bear 6, and $17,000 8 per cent interest. 
 
 The new Hospital buildings and grounds occupy about five acres. 
 Annexed is a copy of the last balance sheet : — 
 
 Toronto General Hospital Balance Sheet, period ending Slat December, 1863. 
 
 I>r. 
 
 To New Hospital Buildings 
 
 " Contingeut Account 
 
 " Suspense 
 
 « J. W. Brent 
 
 " Debentures 
 
 " Snrgioallnstruments , 
 
 " Office Furniture 
 
 " Real Estate 
 
 " Hospital Furniture 
 
 " Do Expenses 
 
 " Cash 
 
 " Bank of Upper Canada., 
 
 91,583 
 
 60 
 
 33,097 
 
 80 
 
 15,367 
 
 84 
 
 80 
 
 
 6,000 
 
 
 418 
 
 82 
 
 41 
 
 15 
 
 29,862 
 
 45 
 
 6,475 
 
 61 
 
 241,960 
 
 81 
 
 369 
 
 79 
 
 2,028 
 
 94 
 71 
 
 $427,286 
 
 Cr. 
 
 By Sales Account.,.. 
 
 " Debentures 
 
 " Income account. 
 
 77.416 
 
 60,698 
 
 289,172 
 
 12 
 60 
 
 $427,2801 n 
 
1 
 
 n 
 
 i! 
 
 hi 
 
 56 
 
 Housi! OF Indvstry — Grant $2,400. — This institution was opened 
 in 1837, and is under the management of a Committee annually elected 
 by the subscribers to the charity. • 
 
 The building now occupied was erected in 1848, and subsequently 
 another story and outbuildings were added, the cost of which was 
 defrayed from a bequest to the institution by the late Dr. Burnside. 
 
 The benefits of the institution are confined to the infirm and desti- 
 tnte of the city. 
 
 On the day ot my visit the inmates numbered 73 men, women, and 
 children. Of these five were blind, and many of them so old or 
 decrepid that they cannot assist even in the house w^ork. 
 
 The house can accommodate 120, and the average number therein 
 exceeds 100. No case of real distress is rejected, whatever may be the 
 nationality, religion, or color of the party seeking admission. 
 
 The stafi* of the institution consists of a Superintendent and Matron, 
 salary $400 a year and board, and a medical officer, whose remuneration 
 is $200 a year. ^ ;- = - 
 
 The income of the institution for the year 1863 was as follows : — 
 
 Balance on hand 1st January 2,054 93 
 
 Subscriptions received «. 1,567 89 
 
 Grant from Corporation 4,200 00 
 
 ' Provincial Grant 2,400 00 
 
 - Sundry other items.. 1,139 38 
 
 ' $1U62^20 
 
 The Expenditure for the same year is stated at 
 
 ' Sundry items 9,455 70 ^ ; 
 
 Balance in hand 31st December 1,906 60 
 
 V'-" ■ --.- = $11,362 20 •;-'^\, 
 
 The property of the institution consists of the building and 
 
 grounds valued at $12,000 
 
 And several houses and lots bequeathed to the institution by 
 
 the late Dr. Burnside, valued at $5,400 
 
 The total number of inmates in 1863 was 250, of whom 135 were 
 discharged and 22 died. The total number of oui-door poor relieved by 
 the Institution during the year was 3093, among whom were distribut- 
 ed 17,110 four«pound loaves of bread, 93 lbs. tea, 462. lbs sugar, 442 lbs. 
 rice, 460 lbs. oalmeal, 252 tons of coal, and during the winter months 60 
 gallons of soup per day. , , _ 
 
 'I. ^ 
 
 I r 
 
67 
 
 1 1 
 
 Pbwtkstant. Orphan's Home and Female Aid Socibtt. — OratU 
 0640. — This Institution has been in existence about 13 years, and is 
 managed by a Committee of Ladies elected annually by the members. 
 The main building was erected by subscriptions collected by the Ladies 
 of Toronto, aided by a donation of $800 from " Jenny Liud," upon land 
 
 f!;iven partly by the late Hon. R. Baldwin.^ and partly by the Hon. Wil- 
 iam Cayley. One wing was subsequently added, the entire cost of 
 which, nearly $1600, was defrayed by the Orangemen, and another wing 
 was added at a later period, the main part of the cost of which was de- 
 frayed by collections made in the Churches (English) of the Diocese of* 
 Toronto. 
 
 On the day of my visit there were 92 Orphans in the " Home" to be 
 lodged, clothed, fed, and educated, until adopted, apprenticed, or other- 
 wise provided for. The Institution has now accommodation for 100, 
 and that number no doubt will soon be reached. The matron, a female 
 teacher and three servants do all the work of the Institution, acting of 
 course under the direction of the Ladies' Committee. 
 
 The butchers and market gardeners of the City are exceedingly liberal 
 in their donations to this Institution, rendering it unnecessary for the mana- 
 gers to purchase meat or vegetables to more than a very trifling amount. 
 
 The donations, contributions, and subscriptions in aid of the Society 
 amounted during the year ending, 7th June, 1864, to !|1204 16 ; the in- 
 come from rents, dividends and interest on investments, (including $2000 
 from the estate of the late Dr. Burnside,) amounted to $377 ; and the 
 Provincial Grant was $640, making a total income of $2,221 16. The 
 expenditure during the same year was $2,131 42, and the cash on hand 
 at the close of the year was $354 51. 
 
 Magdalen Asylum. — Cfrant $480. — This Institution was establish- 
 ed about ten years ago. The buildings and grounds occupy a little over 
 three acres of land, and the property was acquired by means of a gift of 
 $5000 from the residuary legatees of the late Dr. Burnside. The Insti- 
 tution is managed by a Committee of Protestant Ladies, who have been 
 earnestly engaged in completing suitable oui-buildings, wherein the in- 
 mates can labour to aid in the support of the Institution, and are now 
 considering the plan, and devising the ways and means for defraying 
 the cost of a more substantial house than the frame one now occupied. 
 They are commencing the work with an exhausted exchequer, but ihey 
 are courageous, for they have faith and hope in the work before ihem. 
 
 On the day of my visit to the Institution it contained 25 inmates — 
 about the average, although there have been as many as fifty in it at one 
 time. These are taken from ♦he Streets, from the Police Office and from 
 the Gaol, in the hope that removal from temptation, healthy employment, 
 and religious instruction, may lead to their permanent reclamation. 
 This course has, in many instances been successful, and the Ladies are 
 not discouraged by the fact that they have met with Hbme failures. 
 
58 
 
 fife 
 
 The Income of the Institution for the year ending 30th June, 1864, 
 consisted of the following : — 
 
 Subscriptions and Donations $730 28 
 
 Proceeds of the labour of inmates 550 57 
 
 Parliamentary Grant 480 00 
 
 City srant $400, Counties grant $100 500 00 
 
 Board receipt $22, Sale of Counter $5, Interest $30.15. 57 15 
 
 Gift from an inmate alter leaving 10 00 
 
 $2,320 00 
 
 The expenditures amounted to 1,644.32 (including $189, which re- 
 presents the entire cost of management,) and the available balance in 
 deposit was $727 85. 
 
 Lying-in Hospital. — Grant $480. — This Institution has been about 
 eight years in operation, and the building was erected and the grounds 
 prepared by the Devisees of the Estate of the late Dr. Burnside, and by 
 them handed over in free gift to the Trustees, by whom it is managed. 
 
 On the day of my visit there were 9 patients in the house ; eighteen 
 was the greatest number, and eight the smallest, at any one time. The 
 patients are attended by medi' 1 Students except in difficult cases, when 
 experienced Physicians are led in. Not one-twentieth part of the 
 patients are married women, and all applicants are admitted without 
 distinction. A iew patients pay something for their board, but the whole 
 income of the Institution from this source, and from the admission fees 
 paid by Medical Students, is little more than $120 per annum. A be- 
 quest of the late Hon. Wm. Allan of $400 produces $24 per year, and the 
 donations in aid of the charity were last year about $200. These items, 
 with the Government grant, constitute the entire income of the Institution, 
 which is managed by a matron at a salary of $160 per annum, and two 
 women servants, each at $48 per annum, who are directed and guided 
 in their duties by the Trustees and the lady visitors. 
 
 Girls' Home and Public Nursery. — Grant $320. — This Institution 
 has been established about eight years, and is under the direction of a 
 Committee of Ladies annually appointed by the Subscribers to the Char- 
 ity. Its objects are to secure a home and suitable instruction for desti 
 lute girls between 7 and 14 years of age until they can be provided for, 
 and to take care of infants under 7 years of age whose parents are un- 
 able to perform that duty, and who are willing to make a small payment 
 for the service rendered them by the Institution. 
 
 The number of inmates on the day of my visit was 35, and the 
 largest number at any one time was 45. Many applications for admis- 
 sion have been necessarily refused, in consequence of want of room and 
 insufficient means. - 
 
59 
 
 4, 
 
 re- 
 s in 
 
 tout 
 nds 
 Iby 
 I. 
 
 teen 
 The 
 rhen 
 the 
 hout 
 hole 
 fees 
 . be- 
 ithe 
 ems, 
 tion, 
 two 
 lided 
 
 ation 
 of a 
 har- 
 dest! 
 for, 
 e un- 
 finent 
 
 id the 
 
 dmis- 
 
 tn and 
 
 The work of the Institution ia porformed by a matron and two 
 women servants. The matron is assisted in instructing the children by 
 a female teacher, who is employed for two hours each day. 
 
 More capacious and suitable premises are much needed for this In- 
 stitution, and in order to obtain the means the lady managers, on the 1st 
 Jany., 1863, commenced a weekly penny subscription, which has now 
 produced upwards of $1,400. Their intention is to raise four thousand 
 dollars before commencing building operations, and they earnestly hope 
 that their undertaking will be aided from some quarter by a present of 
 suitable grounds. 
 
 The Income for 1863, derived from subscriptions and donations 
 $566 87, childrens' fees $206 51, and Government Grant $320, wds 
 $1,092 38. The expenditure amounted to $1,063 38, and the balance on 
 hand was $132 64. 
 
 NoTi. — A Bor'a HouE iras established ia the city tbout four jeara ago by a number of 
 •nergetic Protestant ladies, on a weeltly subscription of three pence ; stimulated by a grant 
 of $4000 from the Devisees of the late Dr. Burnside, they set to work and collected a similar 
 ■um from the oitizeos, and erected a buiidiog which cost them $6000, upon grounds for 
 whtob they paid $2000. They are now lodgiufr, feeding and clothing 45 boys, and have room 
 for 60, but caunot increase their inmates for want of means. The lustituiion bus been thug 
 far entirely supported by voluntary contributions, with the exception that last year the City 
 and County Councils contributed $100 each. The annual expenditure of the Institution is 
 about $1,300. The boys are educated at one of the City Free Schools. 
 
 House of Providence and Roman Catholic Orphan Astlitm.— 
 Oranta $320 and $640. Total $960.— The Asylum was established 
 about 14 years ago, and the "House" was first occupied in 1857. Both 
 Institutions are now in the " House," a very capacious and costly struc- 
 ture, commenced under the auspices of Bishop Charbonnel, and the cost 
 thereof was defrayed by voluntary subscriptions. The two Institutions 
 are entirely managed by fifteen ladies of the religious prder of St. Joseph, 
 and upon their exertions mainly have to depend lor support. 
 
 On the day of my visit there were 180 orphans in the Asylum, (the 
 whole number ol inmates of this class for the first nine months of 1864 
 was 289,) who are lodged, clothed, fed, educated, and many of them 
 taught trades, until suitably provided for. At the same time there were 
 in the House 100 adults of both sexes, (the whole number of the inmates 
 of this class during the first 9 months of 1864 was 164,) and these com- 
 prised a vast variety of sufferers, includi:ig 14 small-pox patients, 12 
 blind, 9 deaf and dumb, 5 idiots, 1 insane and many afflicted with other 
 diseases of severe types, as well as the aged, the infirm, and the dijstitute. 
 Dr. O'Dea attends both Institutions gratuitously, and during his occasional 
 absences Drs. Lizars and Thorburn attend in his stead, also gratuitously. 
 
 To sustain Institutions like these, the cash expenditures of which 
 reach $9,000 per annum, the whole of which, with the exception of the 
 Parliamentary grant of $960, has to be realized from the exertions of the 
 
60 
 
 / 
 
 lady managers, involves an amount of exertion and active labour, which 
 occasionally frighten, but never deaden the energies of the earnest sister- 
 hood. " God blesses his own work," said the Superior of these ladies, 
 " and the citizens, Protestant as well as Catholic, are very kind and con- 
 tribute very liberally ; but sometimes it happens that our supplies become 
 exhausted at the very worst season of the year, and then the sisters have 
 to brave the inclemency of the weather and traverse the Diocese to 
 solicit aid, and it is very hard upon them." Tiie ladies were very much 
 saddened by the fact, that one of their number, while employed last 
 winter in the manner stated by the Superior, had contracted an illness 
 which led to premature death, and her remains had been consigned to 
 the tomb the day previous to my visit. The diminution of the Parlia- 
 mentary grant had been felt as a very severe blow indeed. 
 
 The consumption of provisions is of course very large. The " chief 
 baker" for the three hundred inmates is a sightless woman known as 
 " Blind Betty," who uses up fully two barrels of flour per day. 
 
 KINaSTON. 
 
 
 Thb General Hospital. — Grant ^4,800. — The building was erec- 
 ted in 1832, by means of a Parliamentery grant of £3,000, aided by a 
 very liberal subscription from the residents of the locality. The Institu- 
 tion is not in debt, and it has no endowment, for although an order in 
 Council was passed many years ago granting it six acres of land, the land 
 has never yet been found. The Hospital with its grounds covers five 
 acres. - ■ • -- .^ ^ 
 
 The management is vested in a body of Governors qualified for the 
 office by tiie contribution of a certain sum of money towards the support 
 of the Institution. The visiting Pliysicians are four of the Professors of 
 Queen's College. The primary Student of Queen's College is annually 
 appointed House Surgeon, with residence and board, but without salary. 
 The Medical Students of Queen's College, numbering last year about 
 forty, attend the hospital to hear medical and clinical lectures, and 
 witness the treatment of patients. The medical and clinical fees are 
 paid to the lecturers, being the only remuneration they receive for their 
 services to the hospital. 
 
 The staff of the Institution, in addition to the House Surgeon, consists 
 of the following: — ' 
 
 Steward, salary $300 per annum. 
 
 Matron 120 do 
 
61 
 
 Three nurses, one at $84, two at $72 each 228 per annum. . 
 
 House-maid 48 do 
 
 Cook and washer-woman $60 each 120 do 
 
 Manservant 120 do 
 
 Messenger salary 36 do 
 
 With lodging and board. 
 
 The City Corporation renders no aid to the Institution. On one 
 occasion this body made a grant to the Hospital of $600, by means 
 whereof six of the Members qualified as Governors, but they failed to 
 make the necessary contribution of $4 per annum, and were consequently 
 disqualified. 
 
 There is a Lying-in depavtraent attached to the Hospital. 
 
 The number of patients in the Hospital on the day of my visit was 
 41. The admissions each month vary considerably ; in January of the 
 present year they were 28 ; in February, 36 ; March, 18 ; April, 23 ; May, 
 32; June, 44; July, 41; August, 37; September, (to the 22nd) 25; 
 about one in ten of the admissions were lyin£[-in patients. The number 
 of free admissions is restricted to 40. None are admitted over that 
 number except in really urgent cases, unless they pay 25c per day, or in 
 case of their occupying separate rooms from two to three and a half 
 dollars per week, as the Board of Governors may determine. 
 
 The majority cf admissions consists of persons from the country. 
 
 The income of the Hospital for 1863 consisted of donations and 
 subscriptions $635, payments by patients $241 92, other income $109, 
 making a total, including the Government grant, of $5,785 92. 
 
 The expenditure during the same year was $5,986 05, and the 
 balance of cash on hand at the close of the year was $2,000. The value 
 of the Hospital property is estimated at $25,000. 
 
 HouoK OF Imdustry. — Grant $2,400. — This Institution is managed 
 by 12 Directors, four of whom are chosen by the City Council, and eight 
 elected by subscribers to the institution of four dollars per annum each. 
 It is altogether a City Institution, was purchased by City funds, and its 
 inmates are the poor and destitute of the City, but the City Corporation 
 for the last four years has contributed nothing to its support. The staff 
 of the House consists of a Superintendant and Matron, whose salaries 
 united are $400 per annum. 
 
 On the day of my visit the inmates numbered 52, namely, 16 children, 
 18 men and 19 women, somewhat less than the average, which for 1863 
 
 was 55. :„.■.- ■■;.•! ,• 
 
 The income for 1863 consisted of subscriptions $148, payments by 
 patients $24 50, and proceeds of the labour of the inmates $32 70 making 
 with the Government grant a total of $2,605 20. The expenditure for the 
 
 
. '*; 
 
 62 
 
 ! 
 
 I 
 
 samt year was $2,769 95, and the value of the real and chattel property 
 of the Institution is estimated at $4,500. 
 
 Hotel Dieu. — Chrant $800. — This Institution is in connection with 
 the Hotel Dieu at Montreal, and was erected on land given by Vicar- 
 General McDonnell, with n^onies contributed by City benefactors. It is 
 an Orphan Asylum as well as a Hospital, and is managed by 17 ladies of 
 the community, Dr. Sullivan giving his daily attendance on the patients 
 gratuitously. «: 
 
 On the day of my visit there were 40 Orphans in the Institution — 30 
 girls and ten boys — and 15 patients, 9 men and 6 women. The Orphans 
 about the average,'^but the patients numberedrather less than usual; beds 
 are made up for 17, and in emergent cases 20 can be accommodated. 
 
 The income for 1833, in addition to the Government grant, v;as com- 
 posed of the following items :— rents and interest $304 72 ; donations 
 $903 40, payment by patients $177 ; proceeds of the labour of the Sisterhood 
 ^178.49J, maKJng a total of $2,363.6 1|. The CApenditura for the same 
 year was $2^940 23. The value of the real and chattel property is esti- 
 mated at $9.,312, and the liabilities of the Institution are stated at $310 82. 
 
 Th2 Orphans' Home. — Grant $640. — This Institution, established 
 about 8 years ago, is managed by a Committee of the Protestant ladies 
 of Kingston, annually chosen by the contributors to its funds. By the exer- 
 tions otthese ladles two acresof land were purcliasod,the building erected, 
 and the cost theroof defrayed in full. So that the Home is not in debt. 
 
 The number of children in the institution on the day of my visit was 
 30. 19 boys and 11 girls, some what below the average, which last year 
 was 37. The orphans are inst.uctcJ in a room in the Home by a female 
 teacher employed and paid by the City School Trustees, and she teaches 
 37 city children along with the orphans. 
 
 The stafl'of the " Home" consists of a matron and woman servant, 
 whose united salaries arc $148 per annum, with board and lodging. 
 
 The income for 1863 consisted of rents and interest $100, donations 
 aP'u collections mnde by the ladies ,^997. and paymt^nts by parents $30, 
 making with the Goccrnmont grant a >otal nf $1,7(''7. The expenditure 
 for the samf year was $l,19C. The value of the real and chattel property 
 of the Institution is estimated at ^B 300. 
 
 O 'i T A W A 
 
 Protesiant lloapiTM..- -Grant $1,200. — This Institution was 
 erected by subscription o( thf i; liabitauis of the City and of the County 
 of Carleton, in l'^5'.', and is ir.araged by Dirr'clors electfd from amongst 
 the contributois to the charity, wit!> the exception of the real estate, which 
 is managed by Trustees named ia the Charter. 
 
" 
 
 63 
 
 On the day of my visit the Institution contained 8 patients (includ- 
 ing one whose only disease was old age,) and this is about the usual 
 average, although there have been as many in it at one time as 15. A 
 few out-patients receive advice and medicines at the Hospital. The 
 building is large enough to accommodate 60 patients. 
 
 The staff consists of a Steward, Matron, and txyo women servants, 
 and the salaries paid them last year amounted to $572. 
 
 The Income of the Institution for the year ending 31st January, 1864, 
 consisted of the following : — 
 
 Dividend on $3000 Quebec Bank Stock bequeathed to the 
 
 Hospital $ 210 00 
 
 Government Grant 1200 00 
 
 Subscriptions and Dormaons 254 00 
 
 Payments by Patients 171 25 
 
 Payments by Emigrant Agent for Emigrants 48 25 
 
 $1883 60 
 
 The expenditure for the same period was returned at $1,951 05. 
 The steward furnishes the patients with food, and is paid 25 cents per 
 day for each. 
 
 The value of the real and chattel properly, including the Bank Stock 
 is estimated at $15,726. 
 
 Roman Catholic Hospital. — Grant, .$1,200. — This Institution is 
 under the m.anagement of the histers of Charily, who als^o have charge of 
 the Convent with which it is connected, and number altogether about 
 sixty. They commenced operations in Ottawa .ihout 1845, and at that 
 time were utterly without rne"^> and only four in number. They are 
 nov the owners of very valuable |)roperli 's. Tlirir Ir.test enterprise has 
 been the erectior of a new Hospital, 130 feet lon^i[ and 3 stories high, 
 which will furnish accoii.inodation for inore tluui 100 patients, and the 
 cost of which will exceed :'i20,0U0, towards (lorrayin<>; the expense where- 
 of the Sisftrs last year collected $7,400. At the timt of my visit there 
 were 15 patients in tl <\ ohl building — tin; new one not then iioing reafly 
 foruse — :»iid a large number of out-patients were visited and relieved by 
 the sistf-rhood. The average number of admissions into the Hosni'iai 
 from its commencenuint was 170 per annum. 
 
 The income smd expenditure of the Hospital are so commingled 
 with ihe receipts for and cost of the new building, and to some extent 
 aiuu with the affairs of the Convent, that they cannot be accurai/'ly ^talt■fi. 
 
 The value i»f the real and chattel property of the sisterhood is esti- 
 mated at $35,200, and they are in debt to the extent of about |ii>y0OO. 
 
 i 
 
ii 
 
 ILiOT^ER> 0-<^IVJLr>jiL, 
 
 THREE RIVERS. 
 
 Grant for the Indigent Sick, $2,240. — The largest portion of 
 this grant is expended, not upon the " Indigent Sick," but upon a Found- 
 ling Hospitiil which has been establisiied a long lime, and has been 
 under the management of family connections of the persons now in 
 charge upwards ofsixiy years. 'Jlie grant is managed by Commissioners 
 appointed by the Government. The Superintendent finds the building 
 fuel and attendance, and the Commissioners pay him $48 a year for 
 each of the foundlings under his charge, and also furnish clothing for 
 them. 
 
 There were 27 foundlings Jn the house on the day of my visit, and 
 such as survive arc. kept and in:?iructed until adopted or they are of age 
 to be plarod at sfTvice. Tlioro were 22 at the beginning of last year, 
 and 26 were admitted during the year. Of these d were discharged, that 
 is, adopted or [)laced at service, and no less than fourteen died. The 
 institution is wholly sustained out of the Government grant, and the 
 expenditure thereujr>n last year was ^^1^891 25. 
 
 The balance of the grant i? npplicd in aid of a Hospital for the sick, 
 under the management of the I). -suline Nuns. The patients supported 
 by the Parliamentary grant are nora by tiie Commissicuers, and paid for 
 by them at the rate of 25 els. es^eli per day. At the tine of my visit therf 
 were only four patients in the Hospittij, and these were all sent by the 
 Commissionf^rs. This Hospital, and a inundation forth*; ).orpetual main- 
 tenance of six beds was estai)iished by the Bishop of Quebec out of his 
 own personal property in H)97. It was based upon investments in 
 France, the greater part of which we/o swept away by the revolution, 
 and it was not until about twenty years ago that £400 wps saved from 
 the wreck. 
 
 The total number of patients in the Hoppilal last year was 159, of 
 whom 144 were discharged and four died. 1 he total expenditure was 
 $990 68. 
 
 Mil 
 
\l 
 
 66 
 
 ! 
 
 !ii t 
 
 
 On the day of my visit there were 111 patients in the Institution, 
 about the average for the past six months. About one-tenth of these are 
 pay patients, such of them as occupy private wards paying a dollar per 
 day, the second class twenty cents a day, each. 
 
 The Staff of the Institution consists of a resident Surgeon, Apothe- 
 cary, Steward, Matron, two men servants, and from 18 to 20 female 
 servants. 
 
 During the year ending 27th April last, the number of indoor patients 
 was 1291, of whom 1122 were cured or relieved, 65 died and 104 re- 
 mained in the Hospital. Of the 1291 there were 1193 new admissions 
 composed of 
 
 Residents of the city 915 
 
 Sailors 161 
 
 Immigrants 37 
 
 Strangers 80 
 
 ^ 1193 
 
 During the same period 7649 out-door patients were prescribed for and 
 furnished with medicines at the Hospital, of which were 
 
 Residents of the City 7340 ' 
 
 Sailors 176 
 
 Strangers * 108 
 
 Immigrants • . • « 26 
 
 7649 
 
 The Income of the Hospital for the year ending as above, was com- 
 posed of the following items : — 
 
 Grant from Legislature 4,000 00 
 
 Interest, &c., on Permanent Fund 3,978 50 
 
 Collections in the City 2,837 42 
 
 Tonnage duty 1,893 65 ' 
 
 Pay Patients 1,342 82 
 
 Rents 518 00 
 
 Students' Tickets 338 51 
 
 Board Money 225 35 
 
 Donations 149 40 
 
 Articles sold , 150 15 
 
 Contents Poor Box , 37 64 
 
 Assessments, &c., reimbursed 55 25 
 
 Left by deceased patients 7 94 
 
 15,534 63 
 
67 
 
 ion, 
 are 
 per 
 
 >the- 
 nale 
 
 ents 
 Ire- 
 lions 
 
 r and 
 
 com- 
 
 o 
 
 ■2 
 
 1 
 5 
 
 5 
 i4 
 
 )4 
 
 G3 
 
 The expenditure for the same period was $15,040 05, composed of 
 the following items, viz : — 
 
 New Furniture and Fittings $362 10 
 
 Repayment of debt and interest 666 52 
 
 Rent, Taxes, Repairs and Insurance 956 65 
 
 Salaries other than to medical men 2,144 49 
 
 Salary of House Surgeon 400 00 
 
 Medicines and medical comforts 2,169 95 
 
 Food for patients 5,667 91 
 
 Clothing for do 686 00 
 
 Fuel, water, gas, &c 1,986 43 
 
 , J $15,040 05 
 
 The Income and expenditure of the Institution for the past six yearS) 
 were — 
 
 Income. Expenditure. ' 
 
 Year ending April, 1859 $12,391 $13,536 
 
 1860 12,716 12,538 
 
 1861 12,735 13,145 
 
 1862 15,187 15,591 
 
 1863 14,420 13,480 
 
 1864 15,534 ' 15,040 
 
 The Governors are appealing to the citizens, in consequence of the 
 large number of small pox patients (aboiit fifty annually) admitted into 
 the Hospital, for funds to enable them to erect a separate building on the 
 Corporation property, wherein patients suflering from contagious diseases 
 may be completely isolated. 
 
 « The Governors complain that a considerable portion of the tonnage 
 dues for the support of the Hospital to which they are rightfully entitled 
 is diverted from them. In the last Report they say : • According to the 
 " existing law a large amount of tonnage duty is collected from vessels 
 " which enter at Quebec, but come immediately to Montreal, and con- 
 " tribute many sick sailors to the Hospital, although they pay no tonnage 
 "duty at this port; in this way a, considerable sum is annually taken 
 " from the Hospital, as it is entitled at present to a portion of the tonnage 
 " duty collected in this port only." 
 
 The value of the real and personal oroperly of the Institution is esti- 
 mated at $62,787. Tlie only liability is an annuity of $560 to Mr. 
 Shakel. 
 
 St. Patrick's IIospital.— Gmni .S 1600.— The first ''Hotel Dieu" 
 was erected by a lady IV nn France — Mile Jeanne Mance — who arrived 
 at the site now occupieti -y the City of Montreal, in the year 1642, and 
 found the only edifices tlicreon some forty Indian wigwams. In 1659 
 the establishment was definitively organized and commenced by three 
 
^^^1 
 
 68 
 
 i 
 
 '\ 
 
 ladies of the order, *' Lea Hospitalieres de Saint Joseph," and was of 
 course of very humble pretensions. The Institution occupied to-day and 
 for the last four years Is in all respects on a very large scale. The build- 
 ings and erections cost very little short of a quarter of a million of dollars, 
 more than half of which is still a debt against the Institution, upon a por- 
 tion oi which 7 per cent interest is paid, although the ladies charge no 
 more than six per cent on their investments. Their property, is very large, 
 derived from grants from Government, from the gentlemen of ihe 
 Seminary, and from the benefactions of the pious. The number of 
 Sisters of St. Joseph, by whom the Institution is managed, is 82, and 
 under their charge there are altogether about 400 persons, comprising the 
 sick, the aged and infirm, the orphans and the destitute, of both sexes. 
 
 In this Institution is the " St. Patrick's Hospital," which on the 
 day of my visit contained about 200 patients, who are admitted without 
 distinction aa to origiif or creeJ. The Income of the Hospital proper last 
 year consisted of a very trifling sum paid by patients and given in private 
 charity, in aid of the Government grant. The expenditure was ^5,400. 
 The whole number of palicuts in Hospital durjng the year was 1395. 
 
 BoNAYENTURE Street AsYLUM — Grant ^430. Nazareth Asylum 
 — Grant ^430. Indigent Sick — Gran/ $3200. General Hospital des 
 ScEUHs DE LA Charite — Grant $800. St, Patrick's Asvluri — Grant 
 0G4O. — These Institutions are under the management of tiie Sisters of 
 Charity of Montreal, known also ns " Sffiurs Grises" — a Canadian order 
 of religious ladies founded in 1747, and consisting now of 166 professed 
 nuns, 13 novices cxnd 24 postulants. Of this number 99 are occupied in Mon- 
 treal, of whom 20 are aged, infirm or ailing, and 67 at the several Mission 
 Stations of the order in Canada and the tJnited States, viz: 34 at Red 
 River, 12 at Toledo, 4 at Beauharnois, 6 at St. Benoit, 4 at Varennes, 4 
 at the Tanneries, and 3 at Cote des Neigos. The Institutions comprise — 
 
 1. An Asylum for the aged and infirm of both sexes. This branch 
 in 1863 had 255 inmates, of whom 14 died, and 30 were discharged, 
 leaving in it on the 1st of January last 211, somewhat over the average 
 number. • 
 
 2. A Hospital for the reception of abandoned infants. On the 1st 
 January, 1863, the number of foundlings under the charge of the ladies 
 was 188 ; during the year following 637 were sent in, of the whole num- 
 ber 602 died and 35 were placed with families, leaving 188 on the 1st 
 January 1864, of whom 130 were at nurse in the country, and would re- 
 main there until 18 months old, when they would be brought back to the 
 Institution. During the first ten months of 1834 tlic number of abandoned 
 infants sent to this Institution was 550. 
 
 3. An Asylum for the orphan daughters of Irit^ii paiciits. In this 
 there were 56 inmates during 1863, of whom (six died niul nine were 
 placed in situations, leaving 41 on the 1st January, 18G-1. The Sisters 
 have 
 
69 
 
 ' i 
 
 4. The visitation and succour of poor Irish and Canadian families, 
 and the nursing of their sick. Of these were aided during 1863 at the 
 Nunnery 2,377 persons, 1,418 were attended at their residences, 4,'943 
 visits were paid to the poor and sick ; and 300 sick persons were at- 
 tended and nursed through their illnesses. 
 
 5. The management and care of the Hospital of St. Joskfh for 
 the reception of orphans, and of aged and infirm persons of both sexes. 
 The number of inmates during 1863, was 175; of whom 12 died, 3 were 
 discharged, and 30 were placed in situations, leaving 130 on the 1st of 
 January, 1864. This Hospital was founded by M. O. Berthelot with a 
 benefaction of $20,000, his sister Mile. Berthelot, contributed a further 
 sum of $2,400. 
 
 6. The care and management of St. Pathick's Asylum, under the 
 direction of its founder the Rev. Mr. O'Brien, for Irish orphans of both 
 sexes, the children of Immigrants, to whom preference is given, or of 
 persons who have been residents of Montreal. There are three schools 
 in the Asylum for the education of the children. The Institution is not in 
 debt, audits real and chattel property, including investments, is stated 
 at $40,000. The number of inmates on the day [ visited the Institution 
 was 206, namely, 117 boys and 89 girls. The expenditure for the year 
 ending 31st August, 1864, including $886 invested in Uie stock of the 
 Bank of Montreal, was $8,590.77. The income for the same period was 
 $8,610.77, composed of the following items : — 
 
 Balance last year $396 68 
 
 Annual subscribers 2,016 32 
 
 Donation District Savings' Bank 1,000 00 
 
 Do from individuals , 257 11 
 
 Ladies fund (Bazaar) 1,947 91 
 
 Vesper collections and Orphan's poor box 134 46 
 
 Sales 506 46 
 
 Allowance friends of orphans 86 40 
 
 Montreal Bank (Dividends) 368 00 
 
 Rents of real estate 118 00 
 
 Bequests last 12 months 108 43 
 
 Interest 31 00 
 
 Proceeds of Pic Nic 1863 1,000 00 
 
 Government Grant 640 00 
 
 $8,610 77 
 
 7. The management, also under the Rev. Mr. O'Brien's direction 
 of the St. Patrcck's Home. A house and a piece of ground were given 
 by 1 lady for the reception of Irish girls out of sitnaiions, and an addition 
 has been made to the building for the reception of dostitnte and infirm 
 old women. During the year 1863, no less than 558 female servants 
 were aided with a temporary home, and of these 652 were placed in 
 
70 
 
 
 situations. On the day of my visit there were 25 girls and 35 old womeil 
 ii) the house — the most venerable of the latter being 108 years old. This 
 Institution is in debt to a considerable amount. 
 
 8. The management under the direction of its founder M. L*Abbe 
 Rousselot, of the Bonayenture St. Asylum, an Institution established 
 in 1858, for the reception and education of the children of the poor, who 
 are taken to the Institution in the mornings, and fetched thence in the 
 evenings by their friends. On the day of my visit there were 416 pupils 
 on the books, and the total number admitted in 1863, was 685. The 
 income of this Institution for 1863, was $1,200, and the expenditure 
 $1,581. The funds for the erection of the Institution were chiefly sup- 
 plied by its founder, the land was the property of the Nuns. The value of 
 the property is stated at $16,950, and the Institution is in debt to the 
 ex-tent of $3,600. 
 
 9. The management, under the same direction as No. 8, of the 
 Nazareth Asylum, founded and opened in 1861, for the same purpose 
 as the Bonaventure St. Asylum, and with the additional object of receiv- 
 ing and instructing blind pupils. On the day of ray visit there were 308 
 pupils in the Asylum (eight of whom were blind,) the total number on 
 tiiC books exceeding 400. The income of the Institution in 1863, was 
 $3,302, and the expenditure $3,990. The land was purchased, and the 
 building erected by M. L'Abbe Rousselot at his own expense, and the 
 value of the property is stated at $41,048, the debt of the Institution 
 amounting to $10,800. 
 
 The property of the Sisters of Charity or "Soeurs Grises" is valued at 
 $131,936, exclusive of the house and grounds occupied by the Nunnery, 
 which are also very valuable. Their debts are $50,000. The income for 
 1863 is stated at $28,962, and the expenditure at $34,607. 
 
 House of Providknce. — Gran^ $1,120. — This Institution, founded 
 in 1828 and incorporated in 1841, is under the care and management of 
 52 Sisters of Charity, aided by 16 Novices and 17 Postulants. The ladies 
 in charge of the Deaf and Dumb Female Institution belong to this house, 
 as do also those who manage the St. Vincent de Paul Asylum. On the 
 day of my visit there were over 100 poor old men and women (one of the 
 latter 105 years old,) and 82 orphan girls, in the establishmei^t. The poor 
 are supported during life, if not claimed by friends. The orphans are 
 maintained and educated until placed in suitable situations, and over 200 
 children of tlie city poor are gratuitously educated in the house. During 
 the first eleven months of 1864, the medical oliiccrs of the house visited 
 1,275 outside patients ; the ladies' visits to the sick poor numbered 
 14,360, they ministered to 540 persons whose illnesses ended in death, 
 and they fed 3,070 persons who went to the house to beg for food. Dur- 
 ing the winter season, the house entirely supports an average of 300 
 families in the proportion of about two Canadian to one Irish. About 
 
71 
 
 at 
 
 
 40 outside patients are daily supplied v/ith medicines from the house 
 Dispensary. The chief support of the Institution is derived from the 
 proceeds of the labour of the inmates. 
 
 The income for 1863 is stated at $15,253, and the expenditure, in 
 cludmg payments on account of debt and interest amounting to $36,945, 
 at $62,198. The property, not including the house and land occupied by 
 the Institution, is valued at $44,689, and the liabilities are $36,785. 
 
 St. Vincent de Paul Asylum. — Grant $430. — ^This Institution, 
 bought in 1860 by 19 gentlemen, and by them made over to the ladies 
 of the House of Providence, is under the management of six of these 
 ladies, and is devoted to the same purposes as the Bonaventure St. Insti- 
 tution. On the day of my visit there were 300 pupils in the house, about 
 90 of whom pay a fee of 25 cents per month ;. the rest are free, and food 
 is given to those whose parents are unable or neglect to supply them. 
 The Sisters have applications fordouble the" number of pupils they teach, 
 but cannot increato that number for want of room. The income last 
 year was $2,045,, and the expenditure, including a payment on reduction 
 of debt of $1,400, was $2,714. There is still a debt on the property of 
 $1,100. 
 
 Montreal Dispensary. — Grant $320.. — This Institution has been 
 established six years, and is under the management of four medical 
 gentlemen, who by turns attfind it daily for such time as may be requisite. 
 The patients visit the Dispensary and there receive advice and medicine 
 gratis. The managers depend almost altogether upon the C4overnment 
 grant for the support of the institution. One hundred and forty dollars a 
 year are paid for the rent of the house, and $72 a year for the remunera- 
 tion of the person in charge of it. In 1862 there were 1,088 patients 
 aided, in 1863, 1,647; and during the first ten months of 1864, the 
 number was 2,372. 
 
 Montreal Home and School of Industry. — Grant $320. — This 
 Institution has been sixteen years in existence, and is under the manage- 
 ment of a Committee of ladies elected annually by the contributors to the 
 charity. On the day of my visit the house contained 31 girls and 9 very 
 young boys, most of them orphans, who are clothed, fed and ed::cated in 
 the house under the charge of a matron assisted by a teacher, and one 
 woman servant. 
 
 The income for the year ending 2nd June, 1864, consisted of — 
 
 Balance from last year $120 74i 
 
 Government grant ; 320 00 
 
 Donations and subscriptions 78 1 31 
 
 Received for board 176 90 
 
 Do needle work, &c 9 04 
 
 $1,407 991 
 
72 
 
 The expenditure for the same period, including $300 for rent of 
 house, and $162 for salaries and wages, was $1,1 16. 30, leaving a balance 
 in hand of $291.69^. 
 
 Ladies Bestevolent Societt. — Grant $320. — House or Refvoe. — 
 Grant $480.— -Total $800. This Institution has been thirty years in ex- 
 istence, and is under the management of a Committee of Protestant 
 ladies elected annually by the contributors to the charity. 
 
 The Institution on the day of my visit furnished a home for 131 
 inmates, namely, 29 aged women, 56 boys and 46 girls, under the charge 
 of a matron, assisted by a female teacher, two nurses, two washerwomen, 
 a cook and female servant. 
 
 The income of the Society for the year 1863, consisting of interest on 
 investments, the profits of ^ " Fete," subscriptions donations, and church 
 collections, was $4,151.38, and the expenditure for the same period 
 amounted to $4,189.03. 
 
 The value of tlie real and chattel property of the Society, including 
 an investment of $2,500, is estimated at $14,900. The Society is not in 
 debt. 
 
 Deaf and Dumb Institution. — Grant $1,600. — This sum is equally 
 dirided between an Inslitution for deaf and dumb females, under the 
 charge of six Sisters of Charity from the House of Providence, and one 
 for males, under the direction of the Abbe Belanger, and five assistants. 
 
 The Female Institution has been ten years in existence, but the 
 building now occupied was recently erected at a cost of about $20,000 
 collected by the Sisterhood, the grounds connected with it, about four 
 acres, having been presented to them. A calamitous fire occurred, after 
 the building was occupied, which did so much damage, that to replace 
 the property destroyed and to complete the nenesssary repairs, the Sisters 
 have had to incur a debt of about $12,000, upon which they have interest 
 to pay at the rate of six per cent, per annum. There were at the time 
 of my visit sixty-six girls in the house ; six of these pupils pay six dollars 
 per month eacli for ihcir board, the rest pay nothing. The Institution is 
 wholly supported, and the interest upon its debt paid, by the Government 
 grant, a grant of $400 per annum from the Lower Canada Board of 
 Education, collections made by the Sisterhood, and the produce of the 
 labour of the inmates. Applications have been received within a short 
 period for the admission of sixty additional free pupils from various parts 
 of the Province, but inconsequence of insufficient means, the Sisterhood, 
 greatly to their regret, felt compelled to reject all these applications, 
 although there is room in the house for double the present number of 
 inmates. • 
 
 The Male Institution, in existence about 17 years, was erected on foUr 
 acres of land given by Dr. Beaubien, at a cost of about $8,000, chiefly 
 raised by subscription. There were 29 pupils in the house on the day of 
 
78 
 
 my visit, and 24 other deaf and dumb pupils are educated at the Bishop's 
 School. Of the 29 in the house eight are free, the other 21 pay sums 
 varying according to their means from $4 to $7 per month. All the pupils 
 who can pay for their board ?.re admitted, but the managers feel com- 
 pelled to reject the many amplications they receive for free admissions, 
 because with all the economy they can practise they are gradually run- 
 ning into debt. The house is large enough to accommodate 100 pupils. 
 
 Unitebbitt Ltino-in Hospital. — Grant $480. — This Institution 
 has been established for upwards of 20 years during which period 2,365 
 patients have been admitted, of which number only 22 died in Hospital. 
 During the last year the admissions were 127, of which 76 were Catho^ 
 lies and 61 Protestants. The Institution was established mainly for the 
 purpose of assisting married women in indigent circumstances, but of 
 the admissions last year there were 76 unmarried to 51 married. The 
 Institution is under the management of a Committee of ladies, and is 
 attended by the medical students, under the guidance of the Professor of 
 Midwifery and medical faculty of McGill College. ' 
 
 On the day of my visit there were eight patients in the Hospital, in 
 charge of a Matron whose salary is |200 a year, and two servants at ^60 
 each. The income last year was $1,390, and the expenditure $1,235. 
 The income was composed of the following items, viz : — 
 
 Parliamentary grant $480 
 
 Annual subscriptions 254 
 
 Payments from patients and - es from nurses 446 
 
 Fees from medical students.... 210 
 
 $1,390 
 
 Ltino-tn Hospital undkr care of Sgbvbs de la MrsERicoRDE.-— 
 Cfrant $4F — This Institution, founded in 1845, is under the care and 
 managen of 33 Nuns, assisted by six Novices and six Postulants. On 
 the 'lay o1 . visit there were in the house 60 lying-in patients, chiefly 
 unmai '■ \\ men, (a number much below the usual average,) and 33 
 vagrant yirls, picked up by the ladies out of the streets. In a house 
 adjoining recently purchased, are 33 prostitutes, whom the ladies are 
 endeavouring to reclaim. One wing of this Institution was erected and 
 presentt : to the Sisterhood by M. O. Berthelot, a gentleman who is said 
 to expend $20,000 a year in acts of charily and benevolence. The 
 income of this Institution for 1863, was $7,251, the expenditure, includ- 
 ing purchasi of house and payment of deials to thp amount of $4,795, 
 was $10,707. The value of the property of the Institution not including 
 the house and grounds occu| i'-^d by the Sislerhood is estimated at 
 $16,000, and the debts amount to $22,257. 
 
 Roman Catholic Orphan Asylum. — Grant $320. — This Institu- 
 tion, established in 1841, is under the management of a Committee of 
 ladies, and occupies a building belonging to the Seminary, for which no 
 
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 rent is charged. A matron, teacher and servant arc employed in the 
 house. There were 30 orphans therein on the day of my visit, ^ hich is 
 abant the usual number. The income last year was $707, and the ex- 
 penditure $882. Th(: property consisting of furniture, is valued at $890, 
 and there is a debt due to the Treasurer of i 
 
 Protkstaut Orphan Asylum. — Grant $640. — ^This Institution was 
 established in 1822, and is under the management of a Committee of 
 ladies. There were 36 orphans in the Institution on the day of my visit, 
 who are in charge' of a matron, assisted by a teacher, and two women 
 servants. The income last year was $1,699.23, arising from interest on 
 investments $472.28, private charity $586.95, and the Government grant. 
 The expenditujia was $1,713. This Institution is not in debt, and its 
 real and chattel property are put down at $9,189.92, while its endow- 
 ment fund is of the value of $5,499.75, and it has a cash deposit in 
 bank at interest of $1,041.25. 
 
 Maqdalen Astlum (Ladies or Bon Pasteur.) — Grant $320. — 
 This Institution, founded in 1844, is under the care and management 
 of 32 " Religeuses de Notre Dame de Chaiil6 du Bon Pasteur." A con- 
 siderable addition to the Institution is now in course of completion by 
 M. Berthelot at his own expense, the cost of which will be about $16,000. 
 
 On the day of my visit there were 50 penitents in the house, about ' 
 the average number, admitted without reference to origin or religion, 
 and about 30 girls between 14 and 16 years of age, who had lost their 
 natural guardians, and were taken from the streets to preserve them from 
 contaminaticn. The peniten^sj are permitted to leave when their refor- 
 mation is considered complete, but most of them choose to remain, and 
 ten of them are now preparing to join the order. 
 
 An academy for young ladies is taught by the Sisters in this Insti- 
 tution — the course of instruction comprehending the French and English 
 languages, geography, arithmetic, history, vocal and instrumental music, 
 drawing, embroidery, &c., charge for board and instruction $80 per 
 annum. Of course the academy is entirely separated from the other part 
 of the Institution, 
 
 The real and chattel property of the Institution is valued at $60,000, 
 and its debts amount to $2,500. The income for 1863, was $4,790, and 
 ' the expenditure $5,340. 
 
 QUEBEC. 
 
 The Finlay Asylcm. — Grant $320. — This Institution is under the 
 management of the Rector and Church-wardens of Quebec, and was 
 established in 1857 as a refuge for aged and infirm members of the 
 .Church of England. 
 
 iii 
 
76 
 
 The Asylum is in charge of a Superintendent, who is Vestry' 
 clerk of the Cathedral, and his wife is the Matron thereof. The 
 Superintendent serves gratuitously; the Matron is allowed $100 per 
 annum, in the form of board for her children. The number of in- 
 mates during the current year was 49, of whom 27 were discharged 
 and four died, leaving 18 at the closci. The real and personal 
 property is valued at $21,250, aiid the liabilities are stated at $7,600. 
 The income for 1864, was $2,023.25, and the expenditure, inclu- 
 ding a payment of $2,178 on account of debt, was $3,273.55. The 
 Cathedral *' Poor Fund" contributes largely to the support of this Asy- 
 lum. 
 
 ' Male Orphan Asylum. — Grant $320. — This Institution is under ihe 
 same management as the Finlay Asylum, and is in the same building. 
 The Matron in charge, who is assisted by a female servant, at $48 per 
 annum, is allowed $100 per annum, of which $72 are retained for the 
 board of her two children. The number of inmates in 1864 
 was 19, of whom six were placed in situations, leaving 13 at 
 the close. This Institution has an investment of $7,200. The in- 
 tncome for 1864, (including a contribution of $420 from the Cathe- 
 dral " Poor Fund'*) was $1,6.')1, and the expenditure was equal to the 
 income. 
 
 PsOTKBTANT Femalk Obphak Astlvh. — Ofatit $320. — ^This Insti- 
 tution is also in the Finlay Asylum, and is under the management of a 
 Committee of ladies of the Church of England. The Matron in charge 
 •receives a salary of $140. This Institution has investments to the amount 
 of $19,230. The income for 1864, was $2,021, (consisting of interest on 
 investments $1,701, Parliamentary grant $320,) and the expenditure was 
 $1,222. The number of inmates during the past year was 14, of whom 
 two were discharged, leaving 12 at the close. 
 
 i 
 
 Ladies Protesiant Home. — Chrant $320. — This Institution is under 
 the management of a Committee of ladies elected annually by the sub- 
 scribers to the charity, and was established in 1858 for the reception of 
 destitute women and children. The property of the Institution, 
 including an investment of $2,400 is valued at $23,600, and the 
 debts thereof are stated at $6,200. The income for 1864 consist- 
 ed of — 
 
 i 
 
 Rents and interest on investments $ 368 00 
 
 Government grant 320 00 
 
 Donations and subscriptions, &c 3,310 57 
 
 Paymentli by inmates m 481 56 
 
 Labor of inmat'is 10 81 
 
 Other income 880 00 
 
 $5,370 94 
 

 76 
 
 h 
 
 The expenditures for the same year were — 
 
 New Furniture and fittings $ 42 45 
 
 Payment of debt and interest 3,076 00 
 
 Repairs and Insurance 500 00 
 
 Salaries .% 233 20 
 
 Medicines 88 41 
 
 Fcod for inmates.... 897 59 
 
 Clothing for inmates 321 76 
 
 $5,159 41 
 
 The total number of inmates during the year was 71, of whom 15 
 were discharged and three died, leaving 53 at the close. Forty-five out- 
 side sufierers were relieved during the year at a cost of $250. 
 
 Canada Military Astlvm. — Grant $160. — ^This Institution waa 
 established in 1815, for the benefit of the Widows and Orphans of 
 deceased soldiers, and is under the direction and control of a President 
 and Committee ot Military officers. The number of persons benefitted 
 by residence in the Asylum is small. During 1864 the inmates number- 
 ed 14, of whom 9 were discharged, leaving 5 at the close. The great 
 guud of the institution is that it furnishes employment to many widdws 
 able to work, in washing for the troops, and that it contributes towards 
 the support of such as need aid. The income for 1864 was $3761, and 
 the expenditure (including a payment of $1448 on account of debt and 
 interest) was $4,884. The real estate of the Asylum is valued at $8,000, 
 the furniture at $400, and the debt is now reduced to 
 
 St. Bridget's Astlum. — Grant $320. — This Institution, established 
 in 1856 for the reception of orphans and of the destitute and sick poor, 
 is under the management of a Commitlee of the St Bridget's Asylum As- 
 TOciation. Thenumber of inmates during 1864, was 80, of whom 14 
 were discharged and three died, leaving 63 at the close. The income 
 for the year is stated at $1,073, and the expenditure at $2,571. The real 
 and chattel property of the Asylum (including an investment of $2,400) 
 is valued at $12,300. 
 
 
 Astlum of thb Good Shepherd. — Grant $640. — This Institu- 
 tion, est»blished in 1860 for the reformation of erring women, and to 
 save from pollution girls who through circumstances have become ex- 
 posed to temptation, is under the management of the Ladies of the Order. 
 
 The number of inmates during 1864, was 112, of whom 38 were 
 discharged and four died, leaving 70 at tlie close. In the same Institu- 
 tion 400 children were educated by the Sisterhood. The income of the 
 establishment in 1864, was $9,636, and the expenditure $9,591. The real 
 and chattel property is valued at $42,892, and the debts are stated at 
 $8,551. 
 
77 
 
 42 45 
 m 00 
 >00 00 
 !33 20 
 
 88 41 
 )97 59 
 i2l 76 
 
 (58 41 
 
 whom 15 
 rty-five out- 
 
 tution waa 
 Orphans of 
 L President 
 } benefitted 
 tes number- 
 The great 
 iny widdws 
 es towards 
 $3761, and 
 of debt and 
 d at $8,000, 
 
 , established 
 i sick poor, 
 Asylum As* 
 f -whom 14 
 rhe iDcome 
 [. The real 
 t of $2,400) 
 
 
 HospicB DE I.A Matkrniti!. — Orunt $480. — This Institution estab* 
 lisbed in 1852 for the reception of females enceinte, to nurse them through 
 their illness, and to find places for themselves and their children, is 
 under the management of a Committee of ladies. The number of in- 
 mates during 1864, was 30, of whom 25 were discharged, and five re- 
 mained in the Institution at the close. The income for the year was 
 $2,016, and the expenditure, including a payment of $800 on account of 
 debt, was $1,876 The real and chattel property is valued at $6,000, and 
 the Institution owes a debt of $500. 
 
 Charitable Ladies Associatjoit of the Roman Catholic Orphan 
 Asylum. — Cfrant $480. — ^This Institution, established in 1842, is under 
 the management of a Committee of Hdies. The number of inmates in 
 1864, was 160, of whom 38 were discharged, two died, and 140 remained 
 at the close. The income and expenditure for the same year are both 
 stated at $1,030. 
 
 A 
 
 Indigent Sick. — ^$3,200. — The care of the Indigent Sick of the Dis- 
 trict of Quebec is vested in Commissioners, and the Parliamentary grant 
 constitutes the entire fund at their disposal. A portion of the grant 
 is.paid over to the Hotel Dieu, in which there were 870 patients treated 
 during 1864, and of this number 528 were natives of Canada, and 342 of 
 other countries. Another portion of the grant was paid for the support of 
 28 Catholics in the General Hospital, and the remainder was expended for 
 maintenance of 10 Protestants under the care of the Rev. E. W. Sewell 
 and the Rev. Joh •• Cook. 
 
 his Institu- 
 len, and to 
 become ex- 
 >f the Order. 
 
 m 38 were 
 ame Institu- 
 jome of the 
 1. The real 
 ire stated at 
 
■1^