o the
military rather than the civil expenditure, are also deducted."]

[Footnote 167: The following extract from their report illustrates the
amicable spirit in which the Commissioners of the two provinces entered
upon their work and arranged the matters committed to their trust:

"The Commissioners, as well as those for Upper Canada, being authorized
to enter into an agreement for a further period, and being equally
desirous to treat on the subject, which if unprovided for might give
rise to difficulties hereafter; being at the same time most solicitous
on both sides to preserve the harmony and cordiality which prevail
between the two provinces, the article of the provisional agreement for
two years was cheerfully assented to. By that article the province of
Upper Canada is entitled to one-eighth part of the revenue already
payable on goods, wares, or merchandise coming into Lower Canada, under
an Act of the Legislature thereof; and to assure the most perfect
freedom of trade with the sister province, it is provided that no
imposts or duties shall be imposed or shall be laid by Upper Canada,
which renders unnecessary the establishing of Custom-houses on the line
which divides the two provinces, but saves to both an expense which, in
all probability, would far exceed any trifle of revenue that this
agreement may take from one or the other of the provinces more than
their legitimate proportion."]

[Footnote 168: The conduct and character of Lord Dorchester as governor
and commander-in-chief of the army may be inferred from the following
among many other notices in the Index to Bancroft's History of the
United States, Vol. X., p. 616:

"Carleton, Guy, afterwards Lord Dorchester, colonel of Grenadiers in
Wolfe's army; is wounded; is at Havana (one of the commanders in taking
it); Governor of Canada; has full authority to arm and employ the
Canadians and Indians against the Americans; abhors the scheme; takes
measures for the defence of the province; the command of Canada assigned
to him, he will not turn the savages loose on the frontier; returns no
answer to Montgomery's summons; repels the assault made by that general;
is lenient to his prisoners; his humanity to sick Americans left behind;
blamed for restraining the Indians; restrains the ravages of the
Indians; the King and Ministers are displeased at this; Carleton
prepares to invade the United States; is displeased at being superseded
by Burgoyne; refuses to ass