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."
[165] Christie's History of Canada, Vol. I., Chap. v., where the accounts referred to are given in detail.
[166] This return contained all the accounts transmitted the year before, under the six heads mentioned in a previous note, page 298, (see 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 £1,782 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 £782 10s., appearing to belong to the military rather than the civil expenditure, are also deducted."
[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."
[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 assist Burgoyne; is complained of by that officer; supersedes Clinton in America; his humanity; restrains Indian hostility."
[169] "It was also one of the grievances in Lower Canada that Protestants alone were appointed Executive Councillors, and that while the chief Protestant ecclesiastic was admitted, the Roman Catholic Church was not allowed to be represented. Great offence was also caused by this to the great majority of the inhabitants, which was made to be felt the more keenly by the determination of the Council not to acknowledge the title, or even existence, of a Roman Catholic bishop in the province." (Miles' School History of Canada, Part III., Chap. ii., pp. 195, 196.)