teful people to the intrinsic virtues and the
social and manly character of a son of, as he was truly called, 'the
best of sovereigns.'" (Christie's History of Canada, Vol I., Chap. v.,
p. 140.)]

[Footnote 164: The account transmitted was under six heads:

1. "The casual and territorial revenue established prior to the
conquest, which his Majesty has been most graciously pleased to order to
be applied towards defraying the civil expenses of the province."

2. "The duties payable to his Majesty under the Act of the 14th of his
reign, chap. 88 (the 'Quebec Act'), on articles imported into the
province of Quebec, and on licenses to persons for retailing spirituous
liquors."

3. "The duties imposed by the Provincial Legislature, with the
appropriation and balance."

4. "Amount of cash received from fines and forfeitures imposed by the
courts of justice."

5. "The naval officers' returns inwards since the division of the
province, which were originally intended as a check on the customs, but
seem not to answer the end imposed."

6. "A statement of the monies taken out of the pocket of the subject on
this account; its progress and diminution before it lodges in the public
coffers, with the after diminution on account of the collection, that
every circumstance of this important business may be constantly before
their eyes; that in the outset of the Constitution, and its progress,
they may guard this important branch from those corruptions and abuses
which have brought so many miseries on other nations."]

[Footnote 165: Christie's History of Canada, Vol. I., Chap. v., where
the accounts referred to are given in detail.]

[Footnote 166: This return contained all the accounts transmitted the
year before, under the six heads mentioned in a previous note, page 298,
(Footnote 164: above) and other accounts under fourteen additional heads,
the eighth of which is as follows:

"No. 8. Estimate of such part of the civil expenditure for the ensuing
year as may enable the House of Assembly to calculate the ways and means
for the most necessary supplies; all the pensions, amounting to L1,782
6s. 6d. sterling, though chiefly granted for services rendered in
Canada, are deducted, these services being considered as rendered to the
empire at large; it is from thence, therefore, their rewards, with other
acts of benevolence, may be expected to flow. The salaries of sundry
officers, to the amount of L782 10s., appearing to belong t