communion many times in
the year; at Easter there are practically no abstentions from the
sacrament. With this unanimity it has been possible to establish by
legislation a most elaborate system providing for the support of the
priests, for keeping up cemeteries and other parish needs. Elsewhere
left largely to voluntary action, in Quebec such duties become a tax on
the community as a whole. Whether a parishioner likes it or not, he
must, if the taxpayers so determine, pay his share for building a church
or for other similar expenditure decided upon.

We will suppose that a new residence for the priest is desired. A
majority of ratepayers must address to the bishop of the diocese a
petition with a plan of what is proposed. The commission of five
members which exists in every diocese then gives ten days' public notice
in order that objectors may have every opportunity to express their
views. When, in the end, a decision to build is reached, the
commissioners announce this by public proclamation. The next step is for
the ratepayers of the parish to meet and vote the necessary money.
Trustees are then appointed to carry out the work with power to collect
the required funds from the Catholic ratepayers. This assessment is a
first charge on the land; it must be divided into at least twelve equal
instalments and the payments are spread over not less than three, or
more than eight, years. To be quite safe the trustees levy fifteen per
cent. more than the estimated cost. If ready money is not on hand for
the work the church property may be mortgaged. When the building is
completed the trustees render their accounts with vouchers and take oath
that they are correct. All is precise, clearly defined, business-like.

No expenditure of money can be made for building without the consent of
the people. Always in French Canada a trace of old Gallican liberties
has remained, in the power over Church finances left in the hands of
churchwardens (_marguillers_) elected by the people. But in the old days
when the habitant was more ignorant and less alert than now he is, no
doubt the voice in this respect might be the voice of the churchwarden,
but the hand was the hand of the cure. No doubt, also, it is still true
that any project upon which the cure sets his heart he will in the end
probably get a majority of the parishioners to adopt. But he must
persuade the people. Sometimes they oppose his plan strenuously and
feeling runs high. Then