3  9004  01397619  3 


(§wm  0  llntueratty 
IGtbrarg 


KINCSSTON.  ONTARIO 


LETTEE 


ON    THE 


Increasing  Public  Expenditure  of  Ontario, 


AND    A 


REPLY  TO  THE  ATTACKS  OF  THE  HON.  GEO.  BROWN  THEREON, 


WITH 


OBSERVATIONS  ON  THE  PRESENT  STATU  OF 
DOMINION  AFFAIRS. 


BY 

riT 


THE  HON.  I).  L  MACPHERSON, 


SENATOR  OF  CANADA, 


ADDRESSED  TO  HIS  FORMER  CONSTITUENTS,  THE  ELECTORS 
OF  NORTH  SIMCOE.  GREY  AND  BRUCE. 


"My  friends  and  myself  thought,  and  my  Administration  now  thinks  *  *  *  that 
"  there  should  exist  no  other  attitude  on  the  part  of  the  Provincial  Government  towards 
' '  the  Government  of  the  Dominion  than  one  of  neutrality.  *  *  *  We  believe 
"  that  the  Government  of  this  Province  ought  not  to  assume  a  position  of  either  alliance 
"  or  hostility  towards  the  Government  of  the  Dominion.'' — Hon.  Edward  Blake. 


TORONTO  : 
Williams,  Sleeth  &  MacMillan.  Printers,   124  Bay  Street 

1879. 


1873  m 


TO    THZIE    ELECTOES 

OF    THE 

Counties  of  North  Simcoe,  Grey  and  Bruce, 


CONSTITUTING    FORMERLY 


THE   ELECTORAL     DIVISION    OF     SAUGEEN, 


Gentlemen, 

Impelled  by  a  sense  of  duty  and  cherishing  the  pleasant  recollections 
of  our  former  connection,  I  address  you  once  more  upon  public  affairs. 
In  my  former  pamphlets  I  submitted  facts  relating  to  the  administration  of 
the  affairs  of  the  Dominion.  In  this  I  shall  restrict  myself  mainly  to  a  more 
limited  but  scarcely  less  important  field — our  own  Province. 

The  Government  of  Ontario  exercises  greater  and  more  direct  influence 
than  that  of  the  Dominion  over  the  rights  and  happiness  of  its  own  people. 
It,  therefore,  behoves  them  to  watch  the  Provincial  Administration  with 
sleepless  vigilance.  I  am  prompted  to  examine  into  our  home  affairs  by  the 
course  pursued  by  the  Members  of  the  Government  of  Ontario  during  the  late 
Dominion  elections,  when  those  gentlemen  conducted  themselves  as  if  their 
first  duty  were  to  secure  the  success  of  the  Ministerial  candidates,  and  to  that 
end  they  perambulated  the  Province  from  Lambton  to  Glengarry. 

INTERFERENCE    OF    LOCAL     MINISTERS     IN     DOMINION 

ELECTION. 

In  their  public  harangues,  I  regret  to  say  that  they  indulged  in  the  wildest 
misstatements  :  they  boldly  defended  acts  of  the  Dominion  Government  which 
they  must  have  known  were  scandalous ;  they  devoted  much  time,  as  many  of 
you  know,  to  denying  the  accuracy  of  the  financial  statements  which  I  had 
submitted  to  the  public,  although  they  must  have  been  aware  that  every  one 
of  those  statements  was  incontrovertible.  In  misrepresentation  and  abuse  of 
me  they  rivalled  Messrs.  Mackenzie  and  Cartwright. 

CONSPIRACY  OF  THE  TWO  GOVERNMENTS  AGAINST 

THE  PEOPLE. 

When  I  saw  the  members  of  the  Local  Government  sacrificing  consistency, 
dignity,  and  duty,  and  rushing  irifcCMS  f5p'Ktlcal  breach   to   save  the  unworthy 


4 

and  the  fallen,  I  came  to  the  conclusion  that  the  union  between  the  Govern- 
ments of  Ottawa  and  Toronto  was  more  in  the  nature  of  a  conspiracy  against 
the  interests  of  the  people  than  of  an  alliance  in  their  defence,  and  that  their 
active  co-operation  showed  that  they  knew  it  would  require  the  combined  and 
unscrupulous  efforts  of  both  Governments  to  give  to  either  of  them  the  smallest 
chance  of  escaping  from  the  wrath  of  a  deceived,  injured,  and  indignant  people. 
If  Mr.  Mowat  and  his  colleagues  had  possessed  the  proud  consciousness  that 
their  Government  was  all  it  ought  to  be,  they  would  have  stood  aloof  from 
Mr.  Mackenzie  and  his  colleagues. 

REVIEW  OF  ONTARIO   ADMINISTRATIONS. 

Before  submitting  statements  of  the  expenditure  of  the  Province,  I  shall 
review  the  history  of  the  Administrations  which  have  ruled  in  Ontario  since 
the  establishment  of  her  Provincial  autonomy.  I  do  so  for  the  purpose  of 
exhibiting  the  spirit  which  animated  and  governed  the  leading  Administrators. 

It  will  be  remembered  that  in  1864  the  leading  statesmen  of  Canada 
entered  into  a  coalition  to  settle  the  issues  which  for  many  years  had  disturbed 
the  Canadian  body  politic.  In  that  coalition  were  men  who  had  differed 
widely.  Sir  John  Macdonald  and  the  Hon.  George  Brown,  Sir  George 
Cartier  and  the  Hon.  W.  Macdougall,  Sir  Alex.  Gait  and  the  Hon.  Mr.  Howland 
and  others,  associated  themselves  for  the  common  purpose  of  removing  barriers 
which  had  prevented  them  working  together  in  the  public  service. 

Their  labors  resulted  in  the  union  of  all  the  British  North-American  Colo- 
nies except  Newfoundland.  The  old  issues  being  thus  disposed  of,  it  was 
expected  that  our  public  men  would  devote  themselves  to  the  great  work  of 
consolidating  and  knitting  together  in  bonds  of  amity  and  interest  all  the 
Provinces  of  this  young  Dominion. 

EVILS   OF   PARTYISM.— HON.   GEORGE   BROWN   AND    THE 

GLOBE. 

Partyism,  selfish,  wicked  partyism,  had  done  much  to  mar  the  happiness  of 
Canada,  and  the  good  men  of  all  parties  hoped  that  its  discordant  voice  had 
been  hushed.  Unfortunately,  however,  before  the  conditions  of  union  were 
even  embodied  in  an  Act  of  Parliament,  the  Hon.  George  Brown,  for  reasons 
which  will  probably  be  regarded  by  the  future  historian  of  Canada  as  wholly 
insufficient,  retired  from  the  Government.  Not  content  with  doing  this,  he 
employed  the  powerful  newspaper  of  which  he  was  and  is  the  owner,  the 
Toronto  Globe,  to  rake  up  the  expiring  embers  of  old  quarrels,  and  did  all  in  his 
power  to  divide  into  hostile  parties  a  people  before  whom  there  were  absolutely 
no  public  questions  upon  which  party  lines  could  be  drawn. 

Sir  John  Macdonald,  desiring  to  maintain  the  coalition  character  of  his 
Cabinet,  offered  the  seat  vacated  by  Mr.  Brown  to  Mr.  Alexander  Mackenzie, 
but  he  declined  it,  doubtless  in  deference  to  the  wishes  of  the  autocrat  of 
the    Reform    party.      Mr.  Ferguson  Blair  acted  with  more  independence  and 


patriotism  and  accepted  the  vacant  seat.     The  Government  was  thus  enabled 
to  continue  its  good  work,  and  Confederation  became  a  fact. 

SIR  JOHN  A.  MACDONALD.— EFFORTS  TO  BURY  ANCIENT 

DIFFERENCES. 

When  Sir  John  Macdonald  was  called  upon  to  form  the  first  Administration 
of  the  Dominion  he  preserved  the  coalition  principle  in  the  Ontario  contin- 
gent. He  did  all  in  his  power — as  was  his  duty  and  the  duty  of  all  Cana- 
dians, to  bury  the  dead  differences  of  the  past,  and  to  unite  and  inspire 
with  a  feeling  of  brotherhood — in  short,  to  Canadianize — the  people  of  the 
different  Provinces. 

MR.  BROWN,  THE  DISTURBER  AGAIN. 

But  Mr.  Brown>  instead  of  aiding  to  remove  disturbing  elements,  labored 
obstinately  and  with  a  persistency  worthy  of  a  better  cause  to  restore  the 
almost  obliterated  landmarks  of  defunct  partyism.  The  people,  however,  were 
too  intelligent  to  be  imposed  upon  by  shams,  and  they  rebuked  Mr.  Brown 
in  1867  by  sending  a  large  majority  to  Parliament  to  support  the  Government 
of  Sir  John  Macdonald. 

SIR  JOHN  MACDONALD'S  IMPARTIALITY. 

I  have  already  stated  that  the  contingent  of  Ontario  to  the  Ottawa  Cabinet 
was  coalition  in  character.  It  consisted  of  two  gentlemen  who  had  formerly 
been  known  as  Conservatives  and  three  who  had  been  known  as  Liberals. 
In  forming  his  Cabinet,  Sir  John  was  generous  to  Reformers.  It  was  this 
Government  that  appointed  the  first  Lieutenant-Governors,  on  whom 
devolved  the  duty  of  organizing  the  Provincial  Executives.  The  first  Lieu- 
tenant-Governor of  Ontario  was  Major-General  Stisted,  the  Commander  of  the 
Forces  in  the  Province. 

It  is  reasonable  to  suppose  that,  when  appointing  a  military  man  to  that  office, 
the  Administration  at  Ottawa  indicated  to  him  whom  he  should  send  for  to 
form  his  Administration,  and  it  may  be  assumed  that  it  was  at  Sir  John  Mac- 
donald's  instance  that  Lieutenant-Governor  Stisted  appointed  Mr.  Sandfield 
Macdonald  the  first  Premier  of  Ontario,  Could  Sir  John  Macdonald  have  given 
stronger  evidence  of  his  desire  to  obliterate  and  forget  the  differences  of  the 
past  and  to  give  to  the  public  men  of  this  Province  the  influence  in  its 
Government  to  which  their  prominence  entitled  them,  regardless  of  their 
former  party  associations  ? 

Mr.  Sandfield  Macdonald  had  been  the  unswerving  opponent  of  Sir  John 
Macdonald  during  the  whole  time  that  the  latter  had  been  in  Parliament. 
He  had  always  been  a  pronounced  Reformer,  but  he  was  too  independent  and 
manly  to  be  a  vassal.  He,  therefore,  never  enjoyed  the  sunshine  of  Mr.  Brown's 
favour.     When  a   member   of  the   Opposition  in  the  old  Canadian  Parlia- 


i 


6 

ment,  Mr.  Sandfield  Macdonald  neither  had  nor  sought  many  followers,  but, 
when  Sir  George  Cartier's  Government  was  defeated  in  1862,  he  was  called 
upon  to  form  an  Administration.  He  did  so,  and  it  ruled  until  the  advent 
of  the  coalition  in  1864. 

FAIRNESS  OF  SANDFIELD   MACDONALD. 

When  this  honest  Reformer  was  called  upon  to  organize  an  Administra- 
tion for  Ontario,  lie  governed  himself  by  the  spirit  of  justice  which  was 
demanded  by  the  new  order  of  things,  and  selected  his  colleagues  from  both  of 
the  pre-Confederation  parties.  I  have  reason  to  believe  that  the  first  man  he 
asked  to  join  him  was,  like  himself,  an  old  Reformer,  a  gentleman  of  high 
character,  the  Honorable  John  McMurrich.  That  gentleman,  no  doubt, 
consulted  his  leader,  Mr.  Brown,  and  he  was  advised,  it  was  understood, 
not  to  enter  the  Cabinet  unless  it  were  composed  exclusively  of  Refoimers, 
of  the  Brown  stamp.  Mr.  Sandfield  Macdonald  was  not  a  man  to  be  coerced 
or  bullied,  and  the  negotiations  with  Mr.  McMurrich  failed. 

The  Administration,  as  finally  constituted,  was  composed  of  three  Liberals, 
Messrs.  Sandfield  Macdonald,  Richards,  and  Wood,  and  of  two  Conserva- 
tives, Messrs.  Cameron  and  Carling. 

UNFAIR   TACTICS   OF   MESSRS.  BLAKE   AND    MACKENZIE. 

Messrs.  Brown,  Blake,  and  Mackenzie  opposed  Sandfield  Macdonald's 
Government  with  persistent  virulence. 

Mr.  Mackenzie  became  a  member  of  the  second  Ontario  Parliament,  and, 
when  it  assembled  for  the  first  time  in  December,  187 1,  in  order  to  defeat 
the  Government  advantage  was  taken — in  a  manner  more  worthy  of  gamesters 
than  of  statesmen-- of  the  absence  of  a  number  of  members  who  had  gone  to 
their  constituents  for  re-election.  Mr.  Macdonald  retired,  feeling  poignantly 
what  he  regarded  as  t  ie  ingratitude  of  his  native  Province. 

Ontario  had  not,  and  never  will  have  a  more  disinterested,  faithful,  and 
devoted  son,  than  the  late  John  Sandfield  Macdonald. 

MR.    BROWN    AMENDS    HIS    OPINION    OF    SANDFIELD 

MACDONALD. 

Mr.  Brown  did  justice,  tardy  justice  to  his  memory  (although  in  his  life  time 
he  had  greatly  maligned  him),  when  in  a  speech  delivered  in  South  Victoria, 
in  September  last,  he  said  :  "  Mr.  Sandfield  Macdonald— a  man  who  would 
neither  do  wrong  nor  allow  those  around  him  to  do  wrong." 

Mr.  Blake  succeeded  him  as  Premier,  with  Mr.  Mackenzie  as  Treasurer. 
You  would  have  supposed  that  these  gentlemen  could  not  have  been 
tempted  by  the  love  of  office,  or  by  any  other  consideration,  to  constitute, 
upon  coalition  principles,  the  first  Government  which  either  of  their,  had 
been  called  upon  to  form,  and  that  they  would  have  remembered  their  denun- 


ciation  of  coalitions  ;  they  acted,  however,  as  if  they  had  always  favoured 
coalitions,  and  thus  violated  their  life-long  pledges. 

GRIT    INCONSISTENCY. 

With  shameless  inconsistency  they  offered  a  seat  in  the  Cabinet  to  Mr.  Scott, 
of  Ottawa,  the  Speaker  of  the  Legislative  Assembly;  an  office  to  which  he  had 
been  appointed  on  the  motion  of  Mr.  Sandfield  Macdonald,  when  Premier 
Mr.  Scott  was,  and  always  had  been  a  pronounced  Conservative,  and  so 
decidedly  did  he  recognize  his  allegiance  to  the  Conservative  leader,  that  he 
actually  asked  the  assent  of  Sir  John  Macdonald,  to  coalesce  with,  and  become 
the  colleague  of  Messrs.  Blake  and  Mackenzie. 

From  a  Government  founded  upon  recreancy  and  hypocrisy,  but  little 
good  was  to  be  expected,  and  but  little  sprang  from  it.  Much  of  its  legisla- 
tion was  unwise  and  pernicious. 

EVIL    LEGISLATION    AT    ONCE. 

In  making  political  capital  of  the  deplorable  murder  of  Scott,  in  Manitoba, 
the  members  of  the  Government  imprinted  an  ineffaceable  stain  upon  their 
escutcheons.  Their  Anti-Dual-Representation  Act,  restricting  the  choice 
of  the  people,  was  strangely  inconsistent  with  the  principles  professsed  by 
Reformers.  It  was  probably  passed  at  the  instance  of  Mr.  Brown,  who 
could  foresee  that  its  tendency  would  be  to  exclude  men  of  ability  from  the 
Local  Legislature,  and  to  make  that  body  more  subservient  to  him.  And 
such  has  been  its  effect. 

Messrs.  Blake  and  Mackenzie  determined  to  remain  in  the  Dominion 
Parliament,  and  by  the  Anti-Dual-Representation  Act  expelled  themselves 
from  the  Legislature  of  Ontario.  They  acknowledged  by  their  next  step 
that  they  had  not  left  on  the  Reform  side  of  the  Legislative  Assembly 
a  man  to  whom  the  Government  of  the  Province  might  safely  be  entrusted. 
According  to  their  political  code  no  one  who  had  not  been  known  as  a 
Brown  Reformer,  anterior  to  Confederation,  was  worthy  to  be  Premier  of 
Ontario.  And,  in  order  to  obtain  one,  who  in  their  opinion  was  gifted 
with  the  necessary  qualifications  for  the  office,  they  invaded  the  Bench. 

DEGRADING  THE   BENCH.— DESCENT  OF  MR.  MOW  AT. 

Mr.  Vice-Chancellor  Mowat  was  induced  to  lay  aside  the  pure  ermine 
of  the  Judge,  and  to  gird  his  loins  with  the  tattered  and  unclean  raiment 
of  a  trimming  politician.  It  cannot  be  gainsaid  that  the  tendency  of  that 
proceeding  was  to  degrade  the  Bench.  Until  that  occurrence,  the  Judges 
of  the  country  were  looked  upon  as  men  occupying  a  higher  and  purer 
sphere  than  the  rest  of  the  people,  elevated  to  that  station,  removed  from  the 
distracting  influences  of  politics  and  of  trade,  to  administer  justice  dispnssion- 


ately  and  impartially.  I  have  not  the  least  doubt  that  our  present  Judges  do 
so  administer  it;  but  I  do  say  that  Messrs.  Blake  and  Mowat  lowered 
the  Bench  from  the  elevated  plane  it  had  previously  occupied  down  almost 
to  the  level  of  common  life;  and  it  is  to  be  hoped  for  the  sake  of  the 
country,  that  the  precedent  set  by  Mr.  Mowat  will  not  be  followed,  but 
will  receive  the  condemnation  of  the  people,  and  that  every  effort  will  be 
made  to  restore  the  Bench  to  the  eminence  on  which  Messrs.  Blake  and 
Mowat  found  it. 

It  is  surprising  that  Mr.  Blake,  of  all  men,  should  have  been  the  one  to 
degrade  the  Bench,  by  advising  the  recall  of  a  Judge  to  political  life.  It 
would  be  natural  to  expect  that  he  would  entertain  a  high  and  innate 
reverence  for  the  Judiciary.  It  may  have  been  one  of  the  instances  in  which 
Mr.  Blake  yielded  his  judgment  to  Mr.  Brown's  stronger  will. 

MR.    BROWN    REAL    HEAD    OF    THE     GOVERNMENT— MR. 
MOWAT  HIS  VICAR, 

Mr.  Brown  wanted  a  man  as  Premier  of  Ontario  who  would  look  upon  him 
as  the  head  of  his  party — as  the  fountain  of  authority.  It  should  not  be  con- 
sidered disparaging  to  Mr.  Mowat  to  say  that  he  is  not  endowed  with  Mr. 
Brown's  force  or  strength  of  will.  Few  men  are.  Mr.  Brown,  for  the  last 
five  years,  has  been  the  real  head  of  the  Governments  of  the  Dominion  and  of 
Ontario.  I  have  elsewhere  characterized  Mr.  Mackenzie's  Government  as  a 
vicariate,  and  in  view  of  the  part  played  by  Mr.  Mowat's  Government 
I  do  it  no  injustice  in  describing  it  as  a  sub-vicariate.  The  "  farming 
out,"  as  it  were,  of  the  two  Governments  by  Mr.  Brown,  has  been  subversive 
of  their  usefulness  and  dignity. 

When  Messrs.  Blake  and  Mackenzie  expelled  themselves  from  the  Local 
Legislature,  leaving  there  no  "  Old  Reformer"  who  was  qualified  to  succeed  to 
the  office  of  First  Minister,  it  was  not  necessary  to  bring  Mr.  Mowat  down  from 
the  exalted  region  to  which  he  had  been  translated.  The  Queen's  Govern- 
ment could  have  been  carried  on  without  his  aid.  It  was  to  carry  out  the 
schemes  of  an  inexorable,  dwarfing  partyism,  that  he  was  summoned.  Messrs. 
M.  C.  Cameron,  Stephen  Richards,  and  John  Carling  were  in  the  Legislature. 
They  had  taken  a  leading  part  in  the  Administration  of  Mr.  Sandfield  Mac- 
donald  during  the  preceding  four  years  and  a  half,  and  had  discharged 
their  duties  with  ability,  integrity,  and  economy.  They  had  acquired  much 
experience  in  administering  the  public  business.  Why  were  these  gentlemen 
excluded  from  the  public  service  ?  Why  were  the  people  not  allowed  the 
advantage  of  their  experience  and  services  at  a  time  when  men  possessing 
their  administrative  qualities  were. scarce,  and,  were  not  to  be  found  on  the 
self-styled  ''  Reform"  side  of  the  Legislature,  or  in  the  Reform  party,  without 
going  to  the  Bench,  where  neither  Reformer  nor  Conservative  should  be 
known  ? 


THE  PUBLIC  PURSE. 

Mr.  Richards  had  always  been  a  Liberal ;  Messrs.  Cameron  and  Carling 
had  been  Conservatives.  Mr.  Richards  had  been,  as  I  had  been  myself,  a 
Baldwin  Reformer.  If  he  had  been  a  follower  of  Mr.  Brown,  instead  of  a 
follower  of  Mr.  Baldwin,  he  would  have  been  offered  the  Premiership,  and 
would  have  discharged  its  duties  well.  Mr.  Cameron  was  also  well  qualified 
to  fill  the  office  of  Premier.  Perhaps,  indeed,  those  who  know  all  the  gentle- 
men may  be  of  opinion,  especially  with  the  light  which  is  now  available,  that 
either  Mr.  Richards  or  Mr.  Cameron  would  have  held  a  tighter  grasp  than 
Mr.  Mowat  upon  the  public  purse,  and  would  have  been  less  affected 
by  those  influences  which  have  led  to  an  unnecessary  increase  of  the  con- 
trollable expenditure — to  extravagance  and  corruption. 

MR.  MOWAT  YIELDING. 

I  believe  Mr.  Mowat  to  be  personally  upright  and  of  excellent  intentions, 
but  it  is  said  he  yields  too  readily  to  men  of  stronger  will  and  of  less 
scrupulosity  than  himself. 

HURTFULNESS  OF  PARTYISM  IN  LOCAL  AFFAIRS. 

Most  of  the  evils  which  afflict  this  province,  including  the  extravagance  of 
the  Government,  are  directly  traceable  to  prejudiced  and  pestilent  partyism. 
I  ask  why  should  it  be  tolerated  in  the  management  of  the  business  of 
Ontario?  The  people  object  to  its  embittering  presence  in  their  munici- 
pal offices,  and  the  public  business  of  Ontario  is  neither  more  nor  less  than  the 
business  of  a  group  of  municipalities. 

MUNICIPAL  CHARACTER  OF  ONTARIO  LEGISLATION. 

Ontario  is  not  charged  with  any  subject  of  legislation  other  than  of  a  strictly 
municipal  character,or  with  any  question  into  which  party  politics  should  be  permit- 
ted to  enter.  Ministers  should  be  chosen  for  their  ability  and  aptitude  as  administra- 
tors, for,  beyond  supervising  legislation,  their  duties  are  simply  administrative. 
Well  educated  men  entering  the  Legislature  should  feel  that,  if  they  devote  tnem- 
selvesto  masteringthe  public  business,  the  time  will  come  when  they  will  be  called 
upon  to  take  a  part  in  its  administration,  no  matter  whether  they  or  their 
fathers  were  known  before  Confederation  as  Conservatives  or  Reformers.  If 
this  rule  prevailed,  it  would  be  an  incentive  to  young  men  of  talent  to  enter 
the  Legislature,  and  to  fit  themselves  not  only  for  administering  the  affairs  of 
Ontario,  but  eventually  for  entering  the  Parliament  of  the  Dominion  as  trained 
administrators.  If  such  a  system  could  be  introduced  and  steadily  practised,  it 
would  do  much  to  purify  and  improve  the  public  service.  The  people 
will  find  it  to  their  advantage  to  make  education  and  talent  the  stepping- 
stones  to  their  service  and  confidence. 


REFORMERS  ONLY  IN  NAME. 

The  Shibboleth  of  self-seeking  Reformers  who,  according  to  Mr.  Blaker 
"  have  nothing  to  reform,"  but  who  need  much  reforming  themselves,  has  been 
the  only  qualification  for  office  required  by  the  intolerant  men  who,  since 
December,  187 1,  have  governed  the  Province,  and  the  Administration,  as 
might  be  expected,  has  been  extravagant  and  debasing. 

CULTIVATION  OF  PARTY  SPIRIT  FOR  SELFISH  PURPOSES, 

The  Ministers  of  Ontario,  instead  of  serving  the  whole  people,  appear  to 
devote  their  main  energies  to  the  cultivation  of  party  spirit.  Under  their 
administration  the  public  departments  and  the  entire  public  service,  it  is 
alleged,  have  become  great  schools  for  its  inculcation,  for  the  ignoble  pur- 
pose of  securing  to  a  narrow-minded  and  selfish  clique  the  loaves  and  fishes, 
with  a  periodical  enlargement  of  the  former  and  an  increase  of  the  catch 
of  the  latter. 

THE  RECENT  VERDICT  OF  THE  PEOPLE. 

The  people  of  Ontario  have  just  declared  in  thunder  tones  that  they  are 
not  to  be  imposed  upon  any  longer  by  the  professions  of  spurious  Reformers. 
They  have  dismissed  from  their  confidence  the  representatives  of  a  party 
led  nominally  by  Mr.  Mackenzie,  and  really  by  his  master  Mr.  Brown  ;  but  to 
emancipate  themselves  completely  from  their  baneful  influence  they  must  also 
dismiss  Mr.  Mackenzie's  zealous  fellow-laborers  and  partisans  in  Ontario 
— Mr.  Mowat  and  his  colleagues.  The  people  have  pronounced  in  favor  of 
a  policy  .vhich  the  Ontario  Ministers  have  seen  fit  to  oppose  most  strenuously, 
and  if  those  Ministers  should  be  allowed  to  remain  in  power,  they  will 
endeavor  insidiously,  if  not  openly  to  frustrate  the  popular  will.  They  were  not 
called  upon  to  take  part  in  the  discussion  of  the  Dominion  policy.  Neither  the 
Government  nor  the  Legislature  of  Ontario  can  aid  in  the  settlement  of  the  ques- 
tions which  were  at  issue;  but  Mr.  Mowat  chose  to  ally  his  Government  actively 
with  that  of  Mr.  Mackenzie,  and  he  must  expect  to  share  Mr.  Mackenzie's 
fate. 

ALLIANCE  BETWEEN  MESSRS.  MACKENZIE  AND  MOWAT— 
CONSEQUENT  VIOLATION    OF   PRINCIPLE. 

The  Ministers  of  Ontario,  leaving  their  duties  to  be  discharged  by 
subordinates,  spent  the  summer  in  the  service  of  the  Dominion  Government, 
and  they  did  not  hesitate  to  bring  to  the  aid  of  the  Ministerial  candidates  all 
the  influences  and  powers  which,  as  the  Government  of  Ontario,  they 
wielded.  This  was  not  only  a  violation  of  their  duty  to  the  people  of 
this  Province,  but  a  violation  also  of  the  principles  which  they  professed  in 
respect  to  the  relations  which  should  exist  between  the  Government  of  the 
Dominion  and  that  of  each  of  the  Provinces,  and  which  Mr.  Blake  expounded 


11 

in  a  speech  delivered  in  the  Legislature  of  Ontario  on  December  22,  1871, 
when,  as  Premier,  he  defined  the  principles  and  policy  of  his  political 
friends,  and  of  the  Administration  which  he  had  just  formed.  Mr.  Blake 
is  reported  to  have  used  the  following  words  (vide  Globe  23rd  December, 
187 1 )  : — "  My  friends  and  myself  have  for  the  past  four  years  complained 
"  that  the  late  Administration  (Sandfield  Macdonald's)  was  formed  upon  the 
"  principle  arid  the  understanding  that  it  and  the  Dominion  Government 
"  should  work  together,  play  into  one  another's  hands,  and  that  they  should 
"  be  allies.  My  friends  and  myself  thought,  and  my  Administration  now 
"  thinks,  that  such  an  arrangement  is  injurious  to  the  well-being  of  Confeder- 
''  ation,  calculated  to  create  difficulties  which  might  be  otherwise  avoided,  nnd 
"  that  there  should  exist  no  other  attitude  on  the  part  of  the  Provincial  Gov- 
"  ernment  towards  the  Government  of  the  Dominion  than  one  of  neutrality 
"  — that  each  Government  should  be  absolutely  independent  of  the  other  in 
"  the  management  of  its  own  affairs.  We  believe  that  the  Government  of 
"  the  Province  ought  not  to  assume  a  position  of  either  alliance  or  hostility 
"  towards  the  Government  of  the  Dominion."  Mr.  Mowat  and  his  colleagues 
must  deeply  regret  that  they  departed  during  the  late  general  election  from 
the  policy  laid  down  for  them  by  Mr.  Blake. 

MR.  MOWAT,  YET  NOT  MR.  MOWAT. 

Mr.  Mowat  seemed  conscious  at  times,  when  itinerating  the  country,  that  he 
was  doing  wrong,  and  that  he  had  placed  himself  in  a  false  position.  He 
exhibited  this  consciousness  notably  at  a  public  meeting  in  Glengarry,  when 
he  went  so  far  as  to  deny  his  official  identity.  He  actually  told  the  people  that 
he  was  not  there  as  Premier  of  Ontario.  This  was  unworthy  of  Mr.  Mowat,  but 
was  a  very  emphatic  condemnation  of  himself.  It  was  a  declaration  that  the 
Premier  of  Ontario  ought  not  to  have  been  there.  Mr.  Mowat  might  just  as 
well  have  said  that  he  was  not  there  as  Oliver  Mowat  as  that  he  was  not 
there  as  Premier.  While  he  retains  the  office  of  First  Minister,  he  cannot 
lay  aside  its  attributes.  When  in  Glengarry  he  was  the  Premier,  the  people 
knew  he  was  the  Premier,  and,  what  is  more,  he  went  there  to  actively  exercise 
his  influence  as  Premier  on  behalf  of  the  Dominion  candidates  for  that 
county  and  the  adjacent  constituencies. 

INFLUENCING  ELECTORS. 

A  railway  is  being  built  through  that  part  of  the  country  to  Ottawa,  and  is 
perhaps  dependent  for  its  completion  upon  receiving  further  aid  from  the  Pro- 
vince of  Ontario.  Although  Mr.  Mowat  told  the  people  that  he  was  not  there 
as  Premier,  will  he  say  that  he  did  not  listen  to  representations  or  applications 
from  the  promoters  of  the  railway  for  additional  Provincial  aid  ?  Will  he  say 
that  he  did  not  give  any  of  the  electors  of  Glengarry  the  impression  that  their 
chances  of  receiving  Railway  aid  from  his  Government  would  be  greater,  if  the 


12 

county  elected  the  Ministerial  candidate,  Mr.  McNab,  than  if  it  elected  his 
opponent,  Mr.  Maclennan?  I  have  no  doubt  electioneering  on  behalf  of  the 
Mackenzie  Government  was  distasteful  to  Mr.  Mowat,  but  he  performed 
the  task,  proving  thereby  that,  while  he  may  know  what  is  right,  he  can  be 
persuaded  to  do  what  is  wrong. 

I  hope  the  historical  retrospect  which  I  have  presented  will  not  be 
altogether  uninteresting  to  you  and  to  the  public  generally.  I  submit  that  it 
shows  plainly  that  the  efforts  of  Sir  John  Macdonald  and  his  coadjutors  have 
always  been  directed  to  promote  union  and  harmony  among  the  various  races 
and  creeds  which  compose  our  population,  whilst  those  of  Mr.  Brown  and  his 
followers  have  been  devoted  to  exciting  and  fomenting  political  discord  and 
religious  intolerance.  I  leave  you  to  say  which  party  has  walked  in  the  path 
of  patriotism  and  unselfishness. 

COMPARATIVE   STATEMENTS  OF  EXPENDITURE. 

I  shall  now  proceed  to  place  before  you  comparative  statements  of  the 
Public  Expenditure  under  the  several  Administrations  which  have  held  power 
in  Ontario  since  she  became  a  separate  Province,  in  respect  to  her  local  affairs. 
I  repeat  that  the  first  Provincial  Government  was  formed  by  Mr.  Sandfield 
Macdonald  in  July,  1867,  and  that  it  ruled  until  the  21st  December,  1871. 
On  that  day  Mr.  Blake  succeeded  to  power.  His  Government,  of  which  Mr. 
Mackenzie  was  Treasurer,  ruled  till  the  31st  October,  1872,  when,  in  conse- 
quence of  the  provisions  of  the  Act  abolishing  dual  representation,  Messrs. 
Blake  and  Mackenzie  retired  from  the  Government  and  Legislature  of 
Ontario,  and  Mr.  Mowat  was  called  upon  to  form  a  Government.  His 
Administration  is  still  in  power. 

MYSTIFYING  MODE  OF  KEEPING   PUBLIC  ACCOUNTS. 

I  may  remark  that  the  Public  Accounts  are  not  kept  in  such  a  way  as  to 
facilitate  comparisons  of  the  details  of  the  expenditure  of  different  years. 
Items  are  not  classed  uniformly,  under  the  same  heading,  year  by  year* 
This  has  rendered  the  preparation  of  my  statements  a  work  of  difficulty  and 
great  labor,  but  I  hope  that  I  now  present  them  in  a  form  so  plain  as  to  be 
easily  understood  even  by  those  who  are  not  familiar  with  the  science  of 
accounts. 


J  " 


^^f 


_H 


1        *« 

ftsvo, 

<N   ^      s 

^X<>IV>\          ^ol^.^ 

n    •  ^iflO\       ^       vo  vo  vo       vo       cm  n       rj-       n  on 

vo 

ON     ■    -1  00    «          ON         0>O    O          CO         tJ-vO 
VO      •    N00    CM          CM           -<t  CM    «          IN          (Oh 

co  O 

lO 

"t           0»*m 

vo 

rA 

00 

tJ-     .  vO    CO  O          CM          mi  vO    CM          N         N    C 

t^.           O    IO 

VO     .    N    CM   vo         N       OO    ^  CM           C          ON  rj-         m, 

00 

m      .    mi    fO"N         w          —          CO         rh         r>. 

00 

- 

O 

CO         mT 

VO 

:   I^vO    COO          mi    mi    0          CO         ONCM 

00 

00      • 

VO 

VO      :  vovO    On         rf-         OOONOO          On  CO        CM 

0    • 

CO 

*o 

h      .   rON    tj-         CM        CO    N    ro        O          Onvo 

vO 

CM      • 

00 

00 

"-".ONONTt         O         OiON           rf         CM    rj-         0 

N»      • 

N» 

10         mi    On  CM          N       OO    *u^         ■«*■         On  vo         t^         O 

5 

j 

mi      ;    mi    cm   vo        1-.          hh          co        co       00 

CO     . 

««■     ■ 

CO         mT      . 

«t 

S 

co    :  vo  ■<3-  mi         cm        ^   0   ^t        O         vo  -tf-        tJ-       vo   rn 

CO 

£ 

Tj-     •  00  vO    «          "h          OwO    CO         O          CM    ON         CM 

vo 

0 

to 

CM      •    CO  tJ-  CO         N»         N»  O    CM          N»         OnvO 

VO         CM    mi 

OO 

§ 

00 

00     .  N»  t)-  CO        CO        0    -"tvo       00         o  o 

3- 

00 

^t     .   M    N    O          On         NOnO          CO         N»  CM 

s 

CM    On 

i_!       .    mi    CM    vo         mi           >->           IN           CO         10 

VO   Ml 

co 

m  • 

CO           mT 

VO 

t^    :  00  ^      10      vo  n  oo       00        o  't       cm 

O   ^r- 

VO 

VO        OOVO^J-         On       OO    ^h  co        10        vovO 
vD      '    N   Ki-        on       00  vo    rl-       vO          Tf  CM 

ON          0  00 

N» 

•<£ 

"t                  O       M, 

vO 

00 

!  o 

cm     :  vo  O  n       cm        On  tJ-  On       10       vovo 
ifl    .    NmoO          On         -<t  CO  O         vO         N»  mi 

VO    Ml 

rs 

r-. 

N» 

M 

N      .    M    n    ^          m,           mi    mi    tJ-          cm          vO 

oc 

CM    mi 

CM 

2: 

V*    • 

CO         mT 

vo 

2 

- 

1 

h 

VO      •    O    tJ-  CO        CM          onOO    On        vo        vo  cm 
CO     •    O    O  vO          <*■       vo   N00          O          On  IN 

co      0  00 

M 

< 

O            -4-  rt 

On 

5 

CO 

vo     •    Tj-vo    On         tJ-         co  mi    CO         vo         On  ^ 

00          CO  ON 

O 

h 

00 

cm     :  o  rt-  cm        ■<*■       coon^      vo        o>- 

O            CON 

CM 

C/3 

vo     .    CM    O  vO          OO            CO  vo  vo          (vl            CM    r 

rj-          ION 

N» 

5 

Ml          ■      Ml      CM      Th              CM                M      HUN              CM              VO 

ON          -<t  CM 

vO 

***  : 

CM*"          mT 

^f 

ai 

m<      •    On  mi    ro        vo        N»  N  r}-        mi          t^-0 

CM           O    mi 

CO 

<3 

^ 

CM       .    vo  Tf  O            mi            ON  VOVO          00          00    CM 

Tt          Q    ON 

CO 

1 

cj 

CM 

m.          vovO   t—         «0         ON  N  'tf-        vO         VOvo 

N»          O    ON 

N- 

w 

pq 

n 

OO"     !    On  mT  mT          rf          I<  t^  ON          O"        OO"  C 

0"       0"  cm" 

CO 

w 

00 

CO         ON  On  CM          O          CM    vovo          ■->         vO    c 

■>          CM          VO    VO 

CO 

h 

S 

1-1 

mi        ;            MITtCM             mi             CM             CM             rj- 

CM            mi    CO 

N 

a; 
W 

Q 

<«■   : 

cm"       cm" 

4 

vO:i^miVO           ^          NN    O           CO          CMO 

n         N»          CO  vo 

vo 

z 

^      ■    t>N    O            mi            cOmiCM            CM            ^vO 

vO           COOO 

OO 

D 

^ 

Ml          •      Ml    VO      CO            CO                VO  f^VO                 Tf              M4      c 

N          00             CO  ON 

00 

00           rJ-CMMi           ^        VO    OO           m,           ro^ 

vo 

CM 

O      .    OnOO    vo          CM           micMCO         I>.vO-^ 

M 

ON  N» 

00 

1-1 

IM.                  Ml      CO               Ml                  l-H                   T^                 Ml                  Ml 

00 

VO 

2 



<fl-   : 

"        m 

CO 

15 

CM       •    t->.  ^"  t^»          mi            wr^-^j-          vo          COCM 

CO         O  vO 

On 

c 

N     -CO    O00         00         00  00    CO          CM           mi    a 

N    1    vo         00    Q 

^f- 

0 

0 

00 

O-^tOOO          Tt        voOt^        On        fOC 

VO            ON  0 

vO 

0 

00"     ■   rCvo"  vo        O         6"  cm"  i~^        t~^        CD"  r 

:         O"         cm"  On 

CM 

a 

ON     !   rots-          CO        mi    co  O          vo       OOC 

1       OC 

VO  ON 

CO 

§ 

l-1 

m         .                  Ml      CO                Ml                  -                  -J-                Ml 

10        GO    mi 

O 

cm" 

2 

1 

ID 

■^j-    '  vovo  r-       ^-       M.IOM        cm       or- 

»         On        vo  Tt 

00 

tC 

mi       •  00    CM    mi           ts         voOnvO         O           ONO 

N            O            VO     VO 

CM 

13 

On 

CO'OOOOts        O          mivoO          i-s.         voj 

vo        vo    Gn 

CM 

C 
SI 

vO 

co-mTvovo      vo         vorCo        vo        00"  c 

5       rf      cm"  mT 

On 

00 

00      '00  NN         On         i-i—vc          ^-       vOCM 

Tf         On  co 

VO 

y$    :        mi   cm                   «         cm        m.        « 

|         Tj-                CO    Ml 

* 

l        - 

M 

CM 

CO'ONVOC)            O          00-vo          vo             -CM 

1     ON       00    On 

"8 

06 

co        'toco         cm         co-vo       co          -r- 

h      •   ONO    ON        co         C-OO          On           ■►- 

00         vO    t 

vO 

CO           ON  O 

<* 

N» 

CM.vocoO           O           On.  CO           CM              :    O 

n        CM          On  rt- 

0 

vO 

ON00t-»O         00           O           rr>         vo            .    rj 

00          vo  rf 

00 

00 

y$      ■           m,    CO                       m,       ;    m, 

00    CO 

CO 
CM 

CM    CO  rj"  vovO           rs        00    ON  O           mi           CM    c 

1 

■J. 

fc 

C 

OJ 

J   :S   :'i  :   :|s 

<u   ; 

O 

O 

CJ      .    JJ      .  y-       .      .©2 

"■*3      ^    '  ^    "    '  &  "EL 

■r.      .  r-<      .    —      .      .  i^»    ^-> 

'XI 

53     '■ 

< 

u 
> 
w 

V 

en  ^_ 
c 
a. 

E 

z 
a. 
> 

c 

• 

4; 

u 

inistration  of  Tu 
ation    ......  . 

n  Lauds  an'd  (Jo 

sullure,   Arts,  ai 
ific  Institutions 

gration 

c  Buildings  and 
tenance    of     As 
sons.   Sec 

nditure  Accoun 
1   Funds      .... 
dlaneous 

j 

c 

-M 

C 

E- 

a;     • 
>     ■ 

iS  0 
•5  H 

S. 

ivil 
onti 

egis 
dm: 
due 
row 

tioi 
gric 

ent 
nmi 

ain 
I'ri 
xpe 

cia 

rc 

1 

L, 

Um- 

<K'J       <       —  a-  ^ 

X      ^ 

14 


r*-  Q    «    0>0    Q    **• 

NOMN"    ON 

t-N  •*  On  ro  rt  Omi 
iri«  •-    rovO~  rf 


00    On  rj-  100O    rOvO    M 
fO  h    N   tC  N*  4  N    m" 


I-*vO 
O  00 
On  N. 


"^  ^  -^-  Q  Q  O  to 
vO  rt"  t^  O  O  O  "^ 
vo  uooo  O  vo  ►"  O 
vO    Cvf  nT  CO  rf  m" 


vo   ro  tJ-  looo   ■<*■  ro 
CO  m   ci  t^  N  vO~  c\f 


N  ro  i  O 
CO  N  VO 
VO  vo        w 


IN   t—  CO  ON  lo  "">  Cs>  O    On 
ro  d\  rf  io  cooo"  of  ~ 


o  o  o  «  o 

O  00   ro  O    ""tf" 
M    tNM    tj-un 


COO  "-■  t^t^-CS  t^OO 
On  N  COLO  N  00  —  O  t^ 
O  vO  vo   O   On  ->   rOvO   On 


Ox  ro  ri  cf         ■<£  On  ci  vo"  of  00" 


00  vo    O  00  00 

h^O    MNN 

covo  h  Nin 


0)    "<*•  N    "3-vO    M  OO 
vo"  >-*  On  of  ro  ro 


O  tTN  coio  o  o 
O  01  O  On  N  t^  lo 
t^»  rt-  <*•  CO  0)  vO  N 

On  CO  N  ^OO"  of 


OnOO    tONN 
rO  Tj-  TJ-  r$-  CO 


* 


On  l^ 

OO      TJ- 

tJ-vO 


CO  O  N  —  On  01  On 
00  O  h  «  'ttoO 
O  vO   ro  -<fr-  rot-  *>• 


-tf-00  ONTt^O  N 
io  ro  r-  «3-oo  On 
O^  On  O  O  -"3-00 
00~  of  lo  -rf  l<  hT 


OnvO   rooo  vo 
On  «  vo   ON  ro 


rooo 

00    Ol 


00    MOO    V1N 

Tf  t^oo  ■<*■  oi 

■<£       dsoo"  nT 
0* 


O    On  O    ro  O    OnvO 
iO  Tf  cOvO  vO    tJ-  Ol 


CO  O  VO  vO  lo  On  >i 
01  N  ro  -  On  t-^vO 
com        tC  i-T  o"  of 


^o^o^l^^o 

vO  On  O  *>■ 
ro  ■<*■  C  vC 
O*  roio  t£ 


lovO  t~~  to 

VO  NNh 
OnvO  Tf  01 
O^  of  rf  ro 


rOvO    ro  On  On 
ro  f)N  n-  vo 

(ONN    O    N 


8     —    lo  1-1    UN  CO 
rj-vo   lovO    C 

NN«!»hO 


m 


-i  OO  >ovO 
00  t-^vo  Ol 
O    ro  i^  On 


O    O    ro  N  00 

N   'tmO  "N 

N    M    N  rO00 


t--  r^  O  r~~ 

oo  rovo   -rt- 

VO    TtOO    « 
00"  of  On  f>T 


■^00 

On  t^ 

ON  O 

vo   >- 

!>.  M 

VO     Tt  ON   Tt 

VO      1H      «      01 

O    «    «    M 


00  vo 
"tvo 
Ol   O 


O   ro 

00    LO 

con 


<u 


O    rt 

OX 


•r.   ^ 


O    cJ    C    rt    C  .£ 


1)     "3 

Go 


.H  c  .Si  c  .iJ  c  .Si  c  .Si  c 


'So'cOOrtOrtO 

■x  U  e/2  U  x  O  x  U 


J2  c  ,i3  c 

rt    O    rt    O 
XUXU 


I         ^ 


cfi 

o 


'So 


o  <u 
H  o 


o .: 


O    o    O 

Q  §C 
o 
U 


I     bis rt     s 


h    a 


M 
< 


oo 

■-  >* 
■-  i* 

Ph    c 

~  o 
|  t^  cs 

^        \       ^o 

O  o  o       _  ^ 

|q1q|1 

i£       'S        ^  •- 

n,  rn  t/3   I— ( 


5      eu 
-I  o  w 

sfl's 

i    § 


CJ 

B 

.   v 
vi  b/) 


xO 
o  o 


15 


O 
H 


o 

W 

i— i 

u 

o 


o 

M  PP 

u  S 

o 
u 

w 

P-; 
p 

Q 
Ph 

■X 

I 

CO 

6 
ft 

W 
v-1 
PQ 
<J 


PQ 


on 

O 
CO 


N    »-i 


On  t^  i 


^-  «  C  *tf-  co  lo  tj-  tJ-  on  i-*  >-  O  O  O  >-  t^  On 
r-^00  **  t^"-i  row  On  On  On  Tf  lo  O  *^  O  t^  «■> 
r-»  On  CO  <-  OO  tj-OO  0>  i-i  O  00  NO  00  NO  i^i^N 
lo    CO  N  fO  N  C-f  M 


vr>00  NO  O  NO  ^"00  cO 


nO*  CO  CO 


00  O  vo  On 
ro  On  N  O 
O  On  N  CO 


vO    CO  N  ro  N  N  N 


o  o   - 


't't«\OvO  CO  •-"  i^h  O  <-  O  Nt^uiNN 
NO  00  OO  cOtJ-O  "Tt  "3"00  O  tJ-  lo  On  O  rf  O 
tj-nO    ^tJ-N    CO  lo  C4    (^N'tmN    miOiflN 

lo         CO  cf  CO  ci  cA  (vf         «"  t£  (-T  <~n         nT 


LOX3    ii    On 

*~»   O     M     ON 
IN    t^  O    — 


t-^  On  "1  nh  ro  i-h  t^»  t^»0  nO  00  00  lo  COOO  vN  rj- 
O  On  "->nO  Cit^N  m  r-»vO  t^t^mr^  <+  N  vO 
iciN   rOn   OnO    Onco  OnnO   r^  iO00   cOOO   On  <s 


CO  IN    rj-  CJ    N 


«    On  i-    CO  O 


vn  On  t^O 

oo  -  oo  on 

O  00    LOVO 

lONO~  CO  w 


oo  cooo  rf 

O  On  tN   ii 

O  <N  no  00 

NO  cT  CO 


COt^  On  On 
00  -  rf  O 
O  rorON 

NO*         CO  rf 


f  O  lo  i-     Tj- 

o  o  o  o 

lo  COO    N 
rf         ci  cT 


COO  lO  mi 
C*  CO  On  NO 
CO  M  vN 
4«- 


O  COOO 
M  t^OO 
*&  M    C\f 


N  ONN 
Th  rovO 
ro  rf  cf 


00     TjT» 

CO  Tf  On 
On  O  00 


NO    iO 
On  t^ 

Tt-NO 


NO     lO 

t^  II 

NO    M 
cf  CO 


CO   Tj- 
tJ-  i-i 


00    N    t^.00    LO  M    t^  CO 

UN«     CO  CS     t-^   O     f^-NO 

Tj-rtCOCOcO(NO    i-i 

n  o!n  no"  no"  m? 


0ONON 

i>.  onoo  r-» 

in  t>  N    m" 


O  oo  no  ►-<  r^.  ^  loo 
—  On  CO  N  ON00  O  CO 
loi-<MI^i-iNOQC< 


ON00    On 
rt-NO    CN) 


i-i    iriN-i    ii    t~»rOLO 

r^Tj-ci  i^n  cn)no  i- 
oo'  «"  rA  r?  hT 


NO    On  lo 


nO  OnOnO  O  t^-^co 
CO  •  '  O  CONO  rt1  "3-0 
t^  O    C4    O    On  "3-nO    i- 


00    O    i-i 


CONO     Tt  LO  CO 

00   LO  On  l^  CO 

IN  00    tJ-  lo  N 


On  i-i    *tO    On 
vO    lo  lo  O    CO 


NNNNNNNNNNMN    ^^"Tfl1^  lonO  O  O  00 

6 


<U     r-     n> 
S 

c 


3 
'So3 


<*-    en    C 


si 

PQ 

W      O 

o  s  e 


s^ 


s.2  s  a 

OJWH 


.   G    cs   a; 

^  £  .§  .3  -S5  2  >  g  « 

W  en  <  &  a  ^  o  O'^      O 


•sSfe  S-^2 


ocyo 

o 


<t1 


P< 


16 


C 


vo 
00 


fee 

o 

lo 

N 

n" 

LO 

o~ 
fee- 


vO  O  Ov  ro  r>»00  00 
O   NO   h    ^^« 

00  v©  ■-  M  ro  0>vO 
C>  r^  ON  (vf  tC  tm    m" 

VO  <- 


vo    O   rO00  tsm^- 
0~  o"  fO  cf  N  ci  <vf 


NfOO  "1  »-O00  LO 
LO  Q\  O  VO  VO  VO  VO 
M  lo  rj-  tJ-  lo  Tf  M 

cf\       o"  **  cri  ci  rf 


c 


°5   I 


o 

Ox 

fee 
o 

LO 

ro 


lo  ro  O  vO  rONO  lo 
lo  r^  lovO  >-  ro  O  tJ- 
00   to  fOOO   M   O  vO   O 


0O    lovO  OO    tj-NN    O 


P^S       I  N 

^  00 


M    f.     N     LOVO      N      O     "")   NH 

N    0\i"0    «00    OM    w 
NMO0    ^J-w    ri    O    '-'VO 


<«■ 


00     I 
vo 


O    N    OnvO    N    Nmio 
MMON'-'Tt-«sOO 

LO  N  00    Tf  TfOO    N  LO 
N  ^  N  N    h    h  c£ 


c 

LO 

ro 
c£ 

fee 

o 
S 

fee 


OOOrOLOMt-,1-. 

covo  oo  o  lovo  o  -rt- 

N    o>^"L/~>'-<   MH   ro 


rove  o>  r-00  ON  N  >- 
oo  loi-i  r^-^-^-TJ-o 

NO0    LOLOCMVO    "VO 


VO 

O 

o> 
fee 


vo  loooo  ^moo  on 
n  ^-oo  oo  oo  lo  t^  tJ- 


but) 


5 


V 


Oh 

o-f5 


o 


-    gj^ 


O  =J0 


w 


in  w 


j)  £  Pl,  co  Oh  h 


O-  o 


i>c" 


W 


5       ^S:  S 


O- 
O 

H 


I  £ 


III 

vj  ^    c 

:!■*$ 

fin 

^3    -   oj   c 

X'-  ST"' 

<v>        td 

R 


17 


M"    o 

t^  o 

0>  N 

moo  to* 

C4 

* 

ON  O 

»n* 

* 

* 

t^  • 

-^f 

1    m 

oo  O  m  t^o  mm    • 
m  in  o  m  O  N  0     • 

o 

N    M          Tf         ON  N 

t^  - 

r^   • 

00 

r>» 

CO 

O    N 

Td"        •      ►-.      O 

VO      • 

Ml 

00 

00 

00    m    On         m         m     . 

M 

N    CO 

Ml          .     CO   *-                    .         '. 

m     .                          .      . 

in    . 

S  : 

1  *? 

1 

<£■                   H   • 

1-1     !                   II 

h 

1 

O   i-1   O  m  C   On  m    • 

00 

•u-^O    ^N    0»^0    CflN 

•     •            in  o     • 

i  ^ 

moo   COO  O  Nio    • 

N 

•   O   uimO^^O    C\t^N   ifl 

N  ON     • 

o 

vd 

OMONO    O    H   Is     • 

00 

«    ^  On  ON  CO  COvO           C   N(^ 

N 

!>.    1 

O   h    o\n   m        wo     . 

.CO"^C-J00Cn1»J^         COrj-CO 

N  TT     . 

ON 

OO     1 

M                                       « 

.      M      „    VO      H, 

ON 

rt 

1 

m 

•                 M 

N 

\ 

m^O  t^O  t^O  r->.  r> 

•    O    O    CO  h-    tj-00    O    ON 

N      •      • 

"d- 

O 

1 

O    O    N    "^vO    N    N  Ml    M 

'  VO   ^O  CO  t-*0   u-n  m    ON  t^ 

o     • 

VO 

K">    , 

mc   m  O    mOO    N  O    <tf-00 

•    O    ONVOw    t^ONt^t-^N 

o     • 

<^- 

§ 

00 

O    «  00           Tt-          tJ-          m 

.ONVO>-clO>-.Ti-          COT}- 

»n   . 

>* 
M 

£ 

1 

W 

•1 

N 

MM    m    M    O    *0       •    C 

•  "<d-0     J>»^ON»-l     COONON 

•  rj-mroo   O   ONO    O   N 

•OONONNTtCO            0« 

tJ-    • 

vg 

VO    "3"  M    VN  VO  VO    m 

M 

00      • 

fe 

rj- 

ONOO    ON  ON00    n    o 

o- 

CO 

r-» 

0 

oo 

oo"  -  t>»       ^-       o 

.      ON  LT>    M      "T              Tj"              ^    M 

N 

O 

2; 

0 

" 

<fr 

1-1 

«v) 

H 

I 

rON    O   i^  O    co  O 

•    CO  O    C    t^vO  t^  M    O      • 

Tj" 

5- 

<| 

1 

m    O    M    t^O  O   ""> 

.  r-»  \j-)  vn  looo  oo  oo  m    - 

o 

cti 

co 

00    N    ^O  00    m,    O 

•    N    C»h    hOM«^     • 

Ml 

VO 

H 

N 

oo"  m7  r^       -^-       o" 

'.  oo"  looo"o"  co  co      in   ! 

^ 

t/3 

oo 

O 

£ 

" 

«■ 

1-1 

N 

s 

aj 

00  00    lo  o    O    t^N 

•    C^M    ^"NN    -tO    « 

o 

_ 

< 

•00N    OOO    Tj-rt>-iLO 

c 

<* 

rt 

OJ 

m    N    N  00    C4    N    ON 

•    0\«    t^  N    CSO    COO 

Tf 

vq^ 

w 

3 

oo 

NH     N            T?            On 

'.    ON  rf  i-h"  CO  ci  «          CO     . 

^ 

ON 

C 

M 

m 

M 

Q 

s 

mO    o  co  O  m  <3 

•    ONO    ON  CO  u-i  N    ^  rf 

■— 

N   r^O   co  O   <-o  m 

•  OO   O    tJ-O   co  coo  00 

M 

_J 

O    N    N  vO    N    m    O 

•    ON  iO  O    CO  rj-O   t^  N 

O 

7. 

oo 

N«vo"         ^f         O" 

!    N  M  ^  O    "*  -           CO 

'.           VN" 

«  o  « 

oo 

2 

£ 

M 

13 

i/)no  ^-  o  mo 

ro  "rfO   -^f-  O  vO   o 

i-i    ^"  04  VO    N    -i    O 

•   Nm    N    M    O\tj-0    O 

'         1         5" 

o 

•mOO    i^N    CJ    O^OC 

•   1  o 

tj 

6 

•    Onloh-    MOOcOm    C 

o 

oo 

m  m"\o"       ^?       o' 

!  O    CO  CO  o"  >-^  «'         CO 

!      vo" 

§ 

W- 

«  o  « 

*-» 

u->  tJ-  co  >n  O   roO 

•    N    N    tJ-MOOOO    o 

•  vX 

>      o 

'aj 

•00    rJ-M    l>.t-~0    ONO 

•  f 

w 

U2 

on 

N"trt-mN    tN    O 

•   ^)-  Lo  tj-  in  ro  N         O 

•    r 

O       00^ 

12 

1   vo 
oo 

tF      o"       ^?       o" 

!  on  co  r-^oo"  ci  i-T       to 

!  c 

o      in 

5 

CO 

W 

«     ON 

!>. 

00 
vO 

m    ^vo  O    O    OS     • 

•  ONON^nmO  •-   O  O 

•  r^ONNr^OOrt-O 

UN 

§ 

*"iO   O   -"tf-  co 

:     § 

■^  ^  OnO    M    m 

•   w   i>»onco-^-com   O 

!>• 

•^       VO         **• 

.        .  00     CO  ON   ON            nh              CO 

^ 

O 

«  o 

.     >^ 

oo 

&■ 

d 

•^ 

<u 

■  >«   ,Vl     «! 

s 

.  "§ 

■g 

•  ^ 

:  s^g 

X. 

c/: 

cr. 

!     ^ 

CS 

:  1  §  b 

r^^ 

'•    — 

_0J 

CL> 

qj   .S 

o 

C3 
CU 

posed  to  include  the  i 
;n  the  spaces  ?narked  th 
onsoliclation  of  Statut 
:harged  as  Miscellaneoi 
'  classed  under  Admin. 
and  Consolidation   of 

62 

"5    5    r 

'o 

o  'i 

'o 

o 

O  "o 

g     I 

i     • 
) 

!  II 

O 

c 

ef 

0 

c 

c 

1  i  1 

-e    s     s*    « 

i      .    o  p;    £ 

5   •  ££"- £  2 

"o  |  w> 

.   t 

3 

'-'         <n         S         ts 

c       <l>       3       55  1 
S       g     Q       t  Q 

f  s  !  f 

c        c        c       c 

5   :u-h^^  js'j-i 
3  :  1         o-^  .8  ? 

ill    nuj-g* 

2  5x        £      -  «!& 

J 

3 

3 
j 

tiffin 

v  t5i     '   ci  ^ 

3 

f   ? 

u     c 

; 

1 

? 

c 

) 

2 

-XC 

3 

< 

c/ 

-   P 

1  ts 

-5  ^> 

18 


'3 


00    fON    O   "">  N    O    TfNOv^ 
vC^   co  On  0    O    -^  O  N  u->0O 

00  i>    OOO    i-i    N   NOMni^^t 

u-i^o'vO   CO  vr>  COOO  t>.vO  vi,   tr> 
w  N   i-i  N  CO 


W 


COOO  ON  O  NvO  ^nvO  O 
r^rON  Ot^NO  co  u-> 
O    O    O    ON  O    N    i^O»N 

cT  lovcT  of  10  cooo~o"  n 


M 


<N 


w- 


O  vovo  00  "">  i-h  t^vO  to 
O  N  CONGO  O  un  OnOO 
tF  un  0~  On  "£  rovO^O  >-* 


On  m  q  On  m  n  n  co  >i 
cooO  O  «  LO00  co  N  O 
O   0  Onoo  oo  mini^N 


OoooO  NTfO  w  Ooo 
u-)_i-<i-i01OvOcO0 

u->  noo  onoo  oo  oo  co  o\ 

CO  <-0\£>    N  ■*£  oi    in^-  m 


00     Tl" 

vO    On 
n  rj- 


2c£ 


-t 

«00    't 

^ 

vO  vO    - 

ON 

IflN  CO 

O    CO  N 

CO 

"N 

CO 

m 


On  N 

O     ON 

un  On 


N  noo 

OOO    t 

onoo"  o" 
co     oo 


CO  CO   Tt" 

N  i-i    On 
O   N  O 


o  « 

■-H     ON 
On  M 


C4    O    CO 

vO    O   N 
co  O   ~ 


u~>  tj-00 

co  onoo 

ONOO    M 


vO  OO  vO 

Tl-00      O 
ON  ONN 


m 


mOOO  t)-0O  n  o  o  o 
lo  On^O  00  >-0  On  O  On  O 
M    ^-i-iO^O   N    O    tJ-co 


co  N    ^t  lt> 


w- 


00  00    O    -1 

oo  m  o  vo 

In  nooo 

I    O"  O0^d\Q 

On  On        N 


CO  rj-  -I   t-^  CO  ii    O   J 

h    tOH    NO    NO    ' 
O^OOO    On  t)-  in  O    i 

C*f  CO  —~  uS  CO  i-^  CO  i 


LO    O      N 

oo  onoo 

ON  On  -*• 


^r  w  o 

U">  Tt-  N 

OnOC    CO 


CON  N  NVO  N  O 
—  00  vO  O  VO  i-i  O 
00   LOOO   co  O    ^t-  O 


On 
VO 

00 


co  n  on  N  on 

M      C*      IT)    M      I-I 

ro  N   t~^  i-i    On 
-T  cf  O"  N  ci 


mNO 

0~  ^N 


MOO 

>-0  o   o 

ON    O      "N 


(sf  co  i-T 


On  O   co 
O    On  co 

NOVO 


ON  «  00 
tJ-00  00 

i-i  tj-oo 


o 


«** 


N 


to 

4^- 


s 


>-i  *-  TT,. 


ti    O    ni    O    tj    O    2  ^ 

co  '_  xi  O  co  o  rt  o 

|  *^o 

i  So 

o  ^  •- 

o 


I 


I      o  .a 

^     So  I      § 

■£      -a  1  £3-, 

o  o  S  •-        c  o 

O  <U            o 

^  Q  co 


a 


E-h  o  o  o 

<-t-i     <L>    c     O 

■S.S  5^= 

c   ;4   s-<   ° 

SrtA3 
^.^SO 

aHcoO 


0 

0 

3 

TJ 

S3 

^ 

x 

•» 

—  "K» 


s  °  2 

2co  g 

2  -  S 
=  0  5 
o  o  2 

UPhO 


%-    3    rt 


I 


o 

a 
< 
o 
& 

z 

o 


^  *>* 

£pf 

Z  PQ 

<£ 

u 


^  o 

&  h 

U> 
W^ 
£P 
£^ 
O  h 
o  2 

P4 
p 

w 

P-. 


o 

« 


•   CI  — 

vo 

/- 

> 

On  lo  C 

-st              O      - 

<t              LO 

•  r~s.  r-^ 

•  ^ 

00 

NO    CM    O 

On        no    rt         On 

r^» 

•     LO   OS 

•     LO 

^o 

Tt    LO    CO 

N          O  00          "i 

!  OO"  co 

!  >o 

!      covd  n 

cm"        O   >- 

rt 

.      «       "H 

.  ^h 

t^  -i  r^ 

Cr    ^  - 

CM 

CM 

£g 

O 

•  o 

•     1     OnvO   - 

NO              ON           fO 
"st        NO    O           « 

O 

On 

•      1    NO    "<*■  CO 

vd 

M     LO 

i^ 

ro 

MOO\ 

CM         00    - 

«            CM 

oo 

OO"   rt 

r--l 

!         o"  co  lo 

O"          On  - 

M 

CO 

tswCO 

t^        CO  >- 

<            CM 

J 

1-1 

CM 

^OX  m 

O 

CM      i     On  CM    i-i 

M          O    "- 

<      1     CO 

1 

N00    OMO 

00            t+-  lo  w 

«          co  O     1     Tt 

LO 

O  O  OO  NO 

•  ^5- 

On    1 

N          «    "st    1     CM 

0 

oo 

0~  lo  «"  r--* 

,    1^    CM    rn 

CO            ONst     1      N 

CM    —          M 

I    O    CM    O 

On          CO  ■- 

rt 

"* 

1-1 

CM 

^ 

1 

LO  CM    CM    M 

LO 

CM      ! 

LO          O  00      1     ro 

ro-tOM 

-     t^. 

-            NO   NO   NO 

On          tON    1     O 

rt 

CM    co  OnOO 

•     CO 

CM      , 

On         i-i    ts,         (^ 

o 

n 

oo  oo  «  co 

vO     ! 

CM          00~  On 

oo 

-H      -H                CO 

r^  CM    On 

On         CO  »- 

H                LO 

z 

1-1 

CM 

o 

<s> 

CO     •    On  O 

O 

■      ;      CM     O    O' 

CM           CON      1     N 

lo     :    On  lo 

•    On 

•      I      On  O    lo 

"<t        i-i   cm     i    r-^ 

co 

lo     •  NO  00 

CO 

•      I      "st-  O    On 

'st             "st    "st             CM 

r^ 

pf    !  i>-  d> 

d  oo"  lo 

"st         O0    ON          CM 

BQ 

00 

rt                  lo 

i-    CM    "sj- 

00           CO  ►■ 

rt 

CM 

CO 

5 

1 

oj 

!>.■'-    O 

•     LO 

00 

•     1     h-    lo  On 

lo         CO0C 

)             NO 

P 

^ 

r^     •    -    o 

•  00 

r^ 

•      |     loo    On 

hh         NO    On         t^. 

< 

rt 

cm 

r-~    •    o  co 

•      M 

LO 

1      NO\t^ 

LO             LO   H- 

•           CM 

ffl 

r-» 

o"    :  "<£  o^ 

LO  CM    LO 

rt          CM"  CO 

W 

oo 

rt     .    «    ro 

On  CO  t^ 

O           CO  0 

1          NO 

H 

m 

CM 

CM 

H 

^O     •     O    M    C 
r-s.        M   O    C 

CJ 

i     r-s,00    On 

rt        rr  r 

t          CM 

H 

•1 

■      1     O    On  O 

hh             00     LO            LO 

A 

O     •    On  On  r 

h  M 

•      ,     roO    "t 

00          0O    rt          « 

z 

t-^ 

^     ,   NN 

.        |     NO     CO  LO 

rt          OnOC 

>           CO 

D 

* 

00 

CM       .           « 

1      "st"  CM    LO 

CM            CM 

NO 

la 

• 

co    •      •   O 

o  o 

"--00   o 

HH                  CO    C 

r\       co 

o 

CO     • 

o 

r^O 

I     O    «    O 
|     -    co  O 

oo        r-»  h. 

t^ 

"O 

6 

On     • 

o 

-  q 

rt          CM    C 

^ 

LO       .' 

o" 

cm" 

,  oo"  cm"  o" 

O"           0"n£ 

no" 

oo 

CM       . 

rt- 

NO      «     LO 

CO         CO 

NO 

§ 

" 

1 

1 

w 

rt00       • 

co 

iri     • 

I       O     LO   ON 

rt          CM    t- 

s.    |     CO 

<u 

00     rt      - 

C^l 

00 

■st  ^-00 

r^       c^  d 

i     oo 

tC 

On 

r^O     • 

Tt- 

r,:Nio 

NO          00    h. 

NO 

'O 

NO 

— "  co    ! 

O     "st  lo 

NO          rtNC 

**■ 

rt 

oo 

<fr™     ; 

CM 

"st  «   co 

ON           CO 

« 

X 

•    1 

1 

loO      ■ 

C 

1      O     On   - 

O           On  r; 

h   1    co 

£ 

00 

0O    On     • 

CM 

CO 

;    on  m  O 

CM            «-    Cn 

NO 

nO 

O  O     • 

00 

>-h    CM    On 

CO                 «       C\ 

NO 

t^ 

-T  o"    ! 

oo" 

O"  CONO 

O        oo"  t- 

;     »o 

NO 

oo 

«fl-N    • 

CO  «    CO 

00           CO 

CM 

"* 

1 

*~^*~. 

i  -1  : 

in 

•g   5     • 

si  "^S 

^    ! 

-ii     Jo        . 

p 

►*  H    • 

S    • 

N^_       ■ 

■/}    'fl 

-ss,         : 

<V     r*        ' 

^  -2  — \ 

hjo^z   ; 

^     5;     ^ 

«  1  I 

s  .  ^ 

>  t»  . 

w 
0 
0) 

> 
X 

C 
C 

c 

c 

> 

'"  .2    • 

'Si 

-w 

0  N    ^    E   << 

0 

C4 

W 

Vg  . 

rt 

>-S^    ^    CJ 

h 

C/3 

c/5    O 

OJ 

~'j> 

«"          <S  ci    S 

ries  and  Expen 
its'  Salaries,  0 

st  ranging 

ections 

> 

V 

> 
X 

> 

d  of  Examinei 
Is   twice   sold  . 
pensation   claii 
ellaneous 

■f 

c: 

c 

c 

^c 

S 

s 
'c 

S   9   §   d   O 

.si   "^    ^ 

0 

3E^>5 

rt  5  S  S 

sO       2 

73    M  O    ^    3    o 

0    rt    C  ;  — 

'-!,   = 

CO 

<fc~ 

X 

oq 

PQ 

kJ 

U 

<-< 

Ph 

O 

20 


U 

H 

w 

u 

A 

<; 

<; 


CO 


pq 
H  ^ 

hW 

H  S 
P<  ^ 

<o 

p  vo 

—  oo 


o 
<  g 

3° 

W« 
H  W 

WH 

uu 

H< 

I— I 

><£ 

d 

JZ! 

W 

PQ 
< 


!     ■* 

to 

:    :vo  rf 
•    • vo  -* 

to 

::::;::  to   :  co 

00 

C\ 

t^. 

:.:::::■-".  n 

CO 

:    .  co  t^ 

,^- 

r^ 

.*:*:::  ^f  :  «5 

_r 

'.    '■  s>.  cf 

^ 

00 

:::::    :vo    :  on 

vO 

00 

^o  ^-o^oooo  o  o»«q    : 

r-ONcoOOtotooOONO     • 
vo  o  »*■  m  o  o  t>»  cooo  o  ^  to  : 

CO 

Q\     .NN 

l_l 

CO 

O      •   COM 

& 

vo* 

to 

co  :  o\o 

00 

0\«^O          ON          "->          N   lOM      . 

m    :oo  to 

VO 

lo      i-c      «                      vo        : 

VO 

00 

I 

««■                                                  : 

OOvOOvQ     :OOOQvOO     : 
toOOv-^-O      •   to  O   O    0   rj-  O     • 

_ 

o\  :  o  vo 

VO 

ON 

ON     ■  00    N 

Ov 

o 

to 

ONO'-'VOO      ,00   NN    fOCOlO     . 

to 

»-i    :  covo 

t^ 

a 

00 

oo"  •"Too*'      o"   •       m"      h  «        : 

to 

>-r   :  oo"  to 

o" 

lo      I-.       p-i    :                    lo        : 

T 

i  i 

t>» 

^ 

a 

^                                                  : 

'"' 

00O  N^O     -oo     •  o  o  o 

OOOrfOQ       •    to  to     .    O    N    O       • 

no  rrno    ;moo    :NOm   , 

o 

VO         M  t^ 

to 

vo 

on   :  «m  o 

00 

pB| 

00 

vo    ;  t^t^ 

00 

o 

co  •-"  io        cT    "•-«•***    ■         co 

N 

i-T   :  t?  to 

c£ 

00 

in         h           m       •                     ;           rj-            ; 

M 

-* 

2 
O 

H 

< 
PS 

- 

bo  "t 

M 

•  O  O     •  O  O     :  O   O  to    • 

o\ 

t^     •  t>.vO 

ON 

tJ-OCOmO      •    O   to     .    O    N  vO      • 

«     :  O  n 

vo 

CO 

co  n  m^O     .  moo        t*»  O  O     : 

H-( 

r^    ;  t^oo 

CO 

H 

r^ 

conn       o          <-i    •      co «    : 

-* 

M          .      1-1     tO 

CO 

C/2 

00 

m      h        m     ;                      tJ-        ; 

N 

CO 

s 

W-                                    :                  : 

" 

~ 

G 

o5 

uionoo    :ooooo    :    : 
ooov>-<o    •  to  to  o  o  c     :    : 

N 

:    :'    :  to 

:    •      oo 

ON 

< 

rt 

N* 

oMNcnmO     .oooohhiow     .    . 

t-^ 

.    .       n 

On 

3 

t^ 

co      co      o"   :       hT          cf   :    i 

CO 

:    :    :  ^h 

t-i 

w 

oo 

i/->       ii         •-*                                 tJ-     •      • 

N 

W 

Sh 

*"* 

^                   :                        :    : 

w 

M 

S 

«   6  vO      •   O      -OO      ■      .   O      ;      : 
CM   O    C      •   o     •   O  to    •     -vo     -     • 
MOM      ;    O      .^oco.      :   N      ;      ; 

t~^ 

:     :     •     : 

r^ 

W 

CO 

:         .    . 

CO 

Q 

to 

to 

Z 

t^ 

co        o"     '    Cf              **      '■      '•   O"     '■      "• 

vo" 

vo" 

& 

00 

to      w    ;  h-    •             :    :  ^r  :    : 

HH 

»— 

T3 

** 

«*             :         :              :     :         :    : 

M 

M 

13 

-to  n    :  o         .0:.0:. 
n  to  ^j-    ■  o     •       m   •    •  w    •    . 

M 

:    .    :    : 

^ 

o 

oo 

• 

oo 

o 

6 

rj-  co  On     :    O            ;cO;      ;to.      ; 

co      w    *  cT   •       «"':«>£ 

to 

o 

;  •  M 

* 

00 

to             ■  i         :          !    .  *  ^r    ;    I 

" 

W-            :         :    :         .    :         :    ; 

w 

- 

Tt-  o»»o         ;C    ;    :0    :    : 

M 

:    .    .    : 

■^ 

Q\u-)0     •  o     •        o     •     -o     •     • 
oococo.O     :     ;vo     .     .  C^    ;     . 

co      co    •  cf    '     '  co   :    '  ^   I    ■ 
to            :  •■*         :         •    :  *r   .    : 

to 

.... 

to 

<J3 

13 

c* 

00 

to 

;  i  :  i 

to 

5-" 

M 

m            :         :    :         :    :         :    : 

w 

oo 

^0   0;Q:.0:;0:. 

co 

:  J  :.   . 

00 
CO 

vO 

O  cove     :  o     :     :  vo     :     :  O     :     ; 

vo 

:  ^t   ;    : 

O^ 

1^ 

t+      w"   :  of    ■     •  co           cfv 

oo" 

o\ 

vO 

^             :  «     ■     :          :     :  co    :     : 

O 

o 

00 

«fl-                     ...::. 

w 

!    •    ■  d 

:  j-J« 

a 

J-.     ■     '■     •  * '/»  d         o     • 

o>    :    :    :  c  o    :  d^    :     • 

S3 
ci 

;    :  o  S 

w 

o 

;     .   ci    v 

2 

> 

w 

05 

+3    C 

o  mz. 

'S-.sS 
c  O  „ 
a:  o  a 

C      W    "J- 

!S  v.  1 

Mechanics'  Insti 

Association 

useum  and  Libra 

il  Society      

Scientific  Institu 
nicle  and  Associ; 

Association   

Dspitals,  Charitie 
ety  of   Artists... 
tails  

c 
o 

s 

o 

ontingencies,    Printing,   &c 

gricultural  Inspection 

gricultural  College — Mainte 
ollege  of  Technology — Main 

If. 

lectoral  Div 
ruit  Grower 
eehfnics'  Ir 
ispection  of 
gricultural 
eterinary  M 
ntomologia 
iterary  and 
oultry  Chro 
airy  man's   . 
rants  to  H« 
ntario   Soci 
No  de 

Wfe5 

hOWJ^CC 

o 

u<<o 

21 


VO 

Q    Os 

O    ON 

T»" 

m 

vo 

VO 

•sjiupp  ojyj 

pi 

vo" 

PJ  »-l 

vo 

oo 

-* 

^" 

to  to  vo  pj     •«)  m  inri 

M 

M 

rj-  vo  rj-  i>*    :  1000  «  t* 

■>     o 

o 

vo" 

«   ^N   ro    ;  (n  ro  m  vc 

PI 

p» 

oo 

vo  >«  pj  oo    :  w  Tf 

vo 

vo 

rt 

«3-             «     - 

^J- 

Tf 

pj   pj   •-■  r>.    •  vo   rj-  rf  -^ 

r       O 

Q     HH 

M 

O 

On  PJ  00  00      -    <OvO    ON0C 

vo 

Q   '4" 

vB 

VO 

rf  O  oo  vo     •  ^ntsf 

1       o 

VO    ON 

§ 

to 

00 

\Q   I'INN      •    to  t^ 

w            to    :  pi 
05- 

PJ 

ON 

;S 

i/->     .    ^  uo     •    PJ      •  VO  0C 

o 

Q  vo 

vO 

r^    .  iriro    :  to    :  vooc 

rh 

0  r^ 

U* 

rj- 

tj-    .  tj-un   :  lo   ;  vo  c 

^       vo 

VO     ON 

P) 

O 

r** 

pf   '  eo~  ^f   :  vo"   :  m 

j 

_J" 

t^ 

OO 

w  ,nm  :*  : 

to 

2 

O 

M 

***  :         : 

H 

pj    :  -rf  o    :  «  n^c 

00 

o    : 

00 

<J 

rf     .  VO    On     •    N^ON^ 

t^ 

VO      • 

PJ 

Ch 

to 

VO       •    M    lfl      .    M    NO0C 

HH 

r>%    • 

ON 

H 

oo 

fO     •    t^  t^     "    0*nVO~  T? 

CJs 

ON 

C/3 

5 

rf     :          N      .  VO 

VO 

vo 

Q 
< 

<u 

t>.    :  ON  Q  Q  O  P>  PJ  *• 

PJ         r^  O   O   ONGO  io  P 

>»       t^ 

t^ 

^<S 

1             VO 

VO 

rt 

ei 

vo    .   O   N   O   NO0   ^-f 

o       r^ 

1^ 

PQ 

00 

00      .  t^.vO   to  PI   PI  vo   >- 

<        t^ 

t^ 

Ih 

tfj-    •               N 

vo 

VO 

(4 

S 

-       •    NOO       •          VO    Tt"  h 

p* 

PI 

W 

PI      •    -^-vO      •      •  00    O    C 

^       >-i 

Q 

>j 

><t    -vo  r>    •     ;  pi  to  p 

)        t^ 

t^ 

Z 

t^ 

tfr   l  vo  io   '.    :  to  -£ 

ON 

ON 

£ 

2 

00 

PJ 

P< 

oo    :  vooo    :    •  o  oo  oc 

)             t^ 

J^ 

o 

j>.   .  <4-  n    :    •  vo  vo  r 

w      .  vO   «     •      •   N   OOC 

)        OO 

00 

T3 

d 

1       o^ 

CO 

o 

c5 

00 

vo"    '.  oo~vo~    *.     I  ■-*"  cf\ 

pT 

pf 

S 

2 

te-  • 

to 

to 

g    :  « oo    ■    :    :  vo  c 

o       ■     ^00       •       •       ■    ON*" 

)           vo 

VO 

"o 

ON 

ON 

U2 

ON 

pi    :  to  i-    ;    ;    .  vo  *• 

<           vo 

VO 

13 

a 

rt 

vo 
00 

«    :  to  to   .    '.    .  od  h 

I>1 

t^ 

C/3 

00* 

VO 

VO 

00 

•     • 

^        :    : 

mmigration  a 

•      .      '.    jj      '■ 

s       •    : 

:  M 

:    .    .  o    : 

:    :    :  3    : 

:  =  :I* 

^     :  : 

o 

t— 1 

:  c 

■*•   ••     *      '. 

:  >- 

Ih 

•  o 

•  Oh 

w   £    J" 

grants 
funded . . 
igrants . . 
edical  A 
ng,  Map: 

m 

items  on  Ac 
Civil  Govern)) 

ries   

ingencies 

Agencie 
is  to  te 
Agencie 
f  lmmi 
oney  re 
to  Imm 
and   M 
idvertisi 

*3 

o 
H 

.*  .*  "rf    O 

European 

Commissio] 

Canadian 

Carriage    c 
Passage  m 
Assistance 
Provisions 
Printing,  A 
Incidentals 

The  followi 

charged  i 

Si 

0 

IT 


On  rf  tooo    OvO    cm    tj-  co  ■<t  co  co 
irirOO^O    to  CM    ON  too    to  tj-  rj- 

m    i-O  Nron    N  N  o*  ri  h   m 

cm"  r^.  coo"  •<£  <-To"  «"  cm'  nNiri 
y$         NVO  CM    n-i   lo         ^wn« 


"tf-  O  CM  COOO  O  h  NtJ-u^  t^O  O 
00  N^-hvo  I^.«  CO  1-1  fON  r-s  co 
O  O  coo  Tf  co  t^  Tt  o  M  coo  00 
cm"  O  ■xf  cm"  On  co  to  -<d-  io  rf  o"  N 
^-►-  CM    CM  r*-         »-  h-vo 


CM     Tf  CO 
CM    ►-,    n. 

O   O    CM 


t^vO   co  On 

00    On  Tf  ON 

On  CM*   CM  00~ 
£r>  CM 


C    «   t^  On 

N  o*o  o 


te- 


O   O  oo  r-s 

GO    O    COlO 
OO    to  CO  CO 


H-.    O 

CO  CM 

Tj-ts. 


r^  cm  h- 

O    COO 
00    CM    to 


On 
O 
CO 


On  to  O 
to  tJ-  rj- 

O     tOO 

no"n 

^    CO    Tj- 


DQ 


Wffi 


3  0<^ 


CM  CO  t^  i-  «0  00  ts 
CO00  <N  vo  Tf  rj-  CO 
O    tOO     rj-  On  CM  00 


CO  f    ts  t}-  O  00    On 
CO  t^OO    On  CO  O    to 

O  O  oo  looo  cm  o 
tooo"  co  t-T  to  cm"  cm" 

CM  CM  O 


O  to  CO  CO  CM  CM  CM 
On  «  >-  CM  O  *-  CO 
r^OO    ►-    Tt  «^-  rj-  CM 

CO  Tt-  >-»"  CM"  On  CO  to 

i->    i-    CO  N  CO 

CM 


CO  to 
On  00 
!>•  O 


r^oo 
cm  r-s 


ts»  CO 

On  CO 
rj-  to 


O  «00  N 
-«  >-  On  to 
<-]-  t^.  COO 

-"  co  co  O" 
«  00 


00    "1  O    CM 
t$-  CO  to  On 

rf  r^oo"  o" 

Tt  CO  « 


r-     E     *- 

B-S  S|  ^3  xc 

">^    „   -  v  fcJo-S  c 


-CBCilCL 

s  5  <u 


00    N   In 
O    CO  ON 

NO    "1 


O    CM    u-l 

CO  t^  On 


O  •"•  to 
On  CM  O 
CM    to  CO 


CM  t^O  nn  00  OnOO 
O  to  COO  toOO  CM 
O  On  Tj-N  On  O  « 
cm"  O*  cm"  --f  CO  CO 
>->  O        O  to 


o  « 

■^  CO 
CO  CM 


00  to 

On  "d" 
00   ts 

M     O" 


Tj"    CO 
lO   H 

toO 


e 

a  s 

£  £ 

<u  <u 

>  > 
o  o 

5o 


^h-3 


rt  r> 


~     E     <U  -^    S5 


O  to 

CO  co 

*N 


TfOO 
"Its 
CO  « 


VO  to 

CM    Td- 

OnOO 


On  Tf 
tO  CM 

tj-O 


i>.o 

too 
CM    CM 


^3iz 

'£  T3  ^3  *«-. 

i;  c  *-  <u 


5  9 


3   i-   *-   o   S    —   c 


^ 


g' 


COOO 
CO  IS  I 

COO 


c 

a* 

3  -: 


-o  m 

hH  ro 


W   K 


0 
<u  * 

fcUO  D 
CJ    ^ 

.S  o 

2P^ 


§1 


o 


Q  5 

c  3  o  s  oj 

JOU(lt 


23 


~ 

oc 

n 

r<->        t~»        in                   ""> 

r-» 

m       o 

vc 

i- 

ON                           CO 

vO 

t^ 

't       "1 

vO^        C 

ON                             N 

00 

r>. 

co      vo~ 

cT       on       >^                 r^ 

00 

vO         N 

m       en       N                   O 

cs 

-rf 

> 

i 

00            ON          N             1             CO 

Tj"             CJ 

N          to         CO                      00 

£ 

vd 

00 

O 

4          N 

«           !>•          O^                         O^ 

rC       co       rC                 rf 

>— > 

M 

rh        CO        w 

N 

CO 

H 

rt 

m 

1 

w 

c 

Th 

VO       VO          f 

->                     O 

M 

o 

on 

ON        CO       oc 

)                o 

1 

l/i 

VC 

!>. 

LO            ON           VC 

)                 t~^ 

s 

00 

C 

N 

on       ci       r 

CO        CO        C^ 

oo" 

CO 

c 

CO 

co        CO 

N 

00 

1 

vo       co 

t^. 

lO 

fa 

tJ- 

I^         rj- 

Tj> 

KCL 

o 

o 

t^. 

co       p-T 

o" 

'.                  in 

o 

Eh 

00 

C^ 

CO 

VO 

4 

" 

N 

a? 

VO 

00 

to 

<J 

c 

O 

ON 

O 

C 

a: 

co 

00 

■^-        XO 

co        cf 
O         W 

y-n 

lO 

1                   vo 

1/3 

z, 

N 

W 

i— i 

s 

< 

W 

Ph 

I1J 

OO 

a! 

ri 

00 

oo 

vo 

</? 

2^ 

w 

H 

OS 

w 
c 

00 

vb       co 

00          M 

O 

;           c^ 

CO 

2 

00 

ON        w 

13 

*r> 

M 

CO 

lO 

eg 

o 

t3 

d 

to        t-* 

ON 

«8 

o 

ri 

00 

tO           frf 

t^ 

§ 

co       <vi 

lO 

2 

St 

U~)          t** 

N 

on 
8 

Tj"            VO 
hH                VO 

o 

w  2 

13 

C 

CIS 

CO 

co        co 
M           M 

vo" 

H  ^ 

m- 

5s 

o6 
*? 

co      cm 

rf       on 

ON            ON 
ON          Cf 

1     3 

s 

00 

N 

N 

^ 

P4 

** 

&■ 

1 

c 

fe 

w 

ri 

P 

H 

t— i 

c 

l 

% 

"> 

W 

| 

p4 

03 

a. 

Ph 

o 

'5 

1 

X! 

> 

PC 
a 

"X. 

1. 

CO 

so 

c 

Tj 

J 

iH 

s 

C 

c 

u 

C£ 

5           1 

3 

I 

P 

c 

i        1 

;  j 

r             c 

0 

^ 

'Z 

<          C 
-         S 

i    e 

H 

PQ 

<: 

c 

!      £ 

c 

i      f 

1  j 

s        a 

3     e 

j 

| 

3 

p. 

( 

c 
a 

"5 

!     < 

J        c 

5    a 

i 

2-t 


r^ 

Tf     Tt 

8 

00 

VO 

CO        « 

N 

O 

VO 

o 

*-*        CO 

rj-         n- 

^ 

00 

<fr 

vo 

Tj-              VO 

« 

t^                    CO 

00 

vo 

vo 

OO"           T?           o" 

On         t^                cT 

vO 

tT      oo 

rh        m 

On 

W- 

co            r^ 

N 

OS           ix 

r^       os         • 

0 

_, 

OS 

VO 

CO        CO 

vo       rf 

uo 

vo* 

CO 

t>.       vO 

Ov        CO 

oc 

M 

OS 

00 

ci       00 

&        ^ 

T?       ci            cT 

N           to 

W 

M 

. 

Tl-                OO 

rt 

ON            O 

00 

VO 

CO 

o 

vo 

VO 

CO        rf              CI 

in 

co 

vO 

O 

t^ 

f^       ^ 

Os 

§ 

00 

vo 

-T      oo" 

oo"      cf\ 

w       vo"             o" 

VO 

N 

vO 

«d- 

00 

oo 

t~» 

h 

tf> 

CO 

Os             vo 

3 

w 

00 

ro        t^ 

C- 

*•> 

Ov        « 

M 

vO 

rt-       00 

c 

co       0 

vo 

r*- 

00 

t^       vo 

oc 

0 

• 

w 

N< 

"t 

00 

vo" 

VC 

cT 

CJ 

! 

•*•      »" 

vo 

Ut 

CJ 

vc 

VO 

vo       vc 

r» 

o 

co             vo 

to 

V* 

o 

T* 

vo 

ON 

02 

Ov 

vo 

< 

vO 

CO 

"«*■ 

rj- 

av 

CO 

r-^ 

VO 

VO 

o. 

Os 

£ 

00 

4 

vo 

vo" 

CO 

o" 

lo 

M 

N 

LO 

CJ 

"* 

vO 

Z 

V* 

<5 

Q 

CO 

vo 

vO 

-3- 

< 

O 

OS 

00 

00 

c* 

t^ 

l-H 

t^ 

vO 

W 

s 

00 

1-1 

J? 

<£ 

n" 

oo" 

t-~ 

N 

f^ 

"5. 

h 

&■ 

CO 

<* 

s 

A 

rf 

00 

N 

2; 

t 

oo 

VO 

"* 

u 

°°-> 

O 

•-< 

00 

oo" 

vO 

ON 

CO 
VO 

2 

w 

13 

CO 

CO 

c 

o 

o 

CO 

CO 

o 

c3 

00 

o" 

& 

S 

2 

V* 

v 

vO 

vo 

<J2 

Os 

Os 

X! 

Ox 

VO 

vo 

S 

vO 

00 

oo" 

vO 

oo" 

vO 

C 

a 

oo 

VO 

t^ 

8 

1-1 

-e 

c 

o 

o 

to 

& 
o 
u 

c 
c 

0 

1 
53 

> 

O 

C 

9 

> 
3 

% 

s 

I 

•z 

a 

I 

I 

JS 

u 

V 

0 

v 

>% 

ja 

E 

c 

> 

■* 

J 

T 

rr 

y 

w 

O 

*5 

z 

i£ 

_ 

hi 

O-, 

< 

^2 

Q 

h 

o 

CO 

.'2 

5 

.2 
'c 

.  J 

> 

>       > 

0) 

R 

'3 

0        a; 

B 

1 

£ 

5 

rt 

J 

•— 
fi 

3 

> 

1 

< 

25 


1 

1 

•    Ol 

-  vO 

-    to    • 

N 

vo  vo     I    t^ 

1 

•  vO 

•  OO  00 

•  -^-  • 

t>» 

•    CO 

00   O         vo 

t-i. 

•  t^  to 

•  r^    • 

00 

•    t£ 

.   °-  *^        " 

00 

■  2* 

;  -£  * 

CO 

!  of 

!  tood'      cT 

U* 

•  00 

•    01    O    "-  VO      • 

•  0  Tl- 

•  vo  r^ 

•    *  rf        01 

•     ON 

•    *  O    Ol    *     • 

•  0 

•     ONt^ 

.    _    ro        co 

o 

•  * 

'30    N    n    CO     * 

•    CO 

•  to  CO 

•    ~    •*■       vo 

oo 

.  00 

.    04    ^f  |-1 

01 

.    01 

.     ON  CO            T*- 

.    1-1                   VO 

a 

v> 

•  vO 

■  VO  O     •     • 

Ol   1-        00   0   O 

Tj-  lO          N    O    ^J" 

•  l>.  *        rj- 

% 

•  r^ 

•  o  o 

•  t^  t^        On 

o 

in 

•  o 

■  VO    Ol 

O    r)r         t^.  CO  01 

•  vo    to       VO 

S 

00 

'.   co 

■  2"  "* 

of  co      vo" 
01 

§ 

m 

.  co 

•  O    ONOO 

•  O  vO  00 

•  m  01 

•  vO   O 

■  0    • 

•  to 

•  r^vo 

•     CO   Tt" 

•  0 

■  vo         vo 

En 

xj- 

-     LO 

•    i^Q»N 

•     ON  W 

•  10  01 

■  °« 

•    LO          01 

0 

00 

."    of 

\  «  to 

!  co 

;  «     vo" 

z 

o 

m 

d-       oi 

•   N   CO--   O      ■   O   cOh 

•  O     ON  O 

•  01    Ol    O 

~i 

«sj 

•  00    O 

•ON     •  lt>  On  On 

•  vO           01 

& 

CO 

.   o   « 

•00         •      >-H      (V)      M 

-    ON  Ol    0 

10       Td- 

i       °* 

00 

*.     M     <£ 

I        of 

CO           Tp 

M 

s 

:  < 

V* 

•  to 

•  O    01    t^  to     • 

•  O    M  00    ON     • 

ON* 
On  t^.vO 

:5    i 

rt 

oi 

•  VO 

•  VO    Ol    >-    «      • 

1— 

t>N      M 

•    CO         V{ 

2 

w 

00 

j«5- 

]   u->  to  CO  f*      '. 

CO 

!       to « 

:  rC       c 

c 

f 

Q 

§ 

<y" 

:§ 

■ 

•   r^        C 

j\ 

.    uo     •  VO       •    lO 

•     O              ON 

•  OO          V£ 

3 

_J 

o 

01 

•01       •  VO       •    -i 

•    T          01 

.    CO           c 

O 

Z 

1       & 

2 

00 

d 

to 

co 

i  to    •  of    '.  i-T 

•  N"      ' 

i 

1 

"rt 

NH 

lovO   O     •      •  vO 

•  *       c 

<t 

3 

00 

tj-00    01      •      •  VO 

•   On        < 

7v 

T3 

d 

"* 

•       tOVO       Nl           •            •       HH 

•    CM          C 

3 

00 

of 

■<£  <-T  vo"    '.     !  lo 

c 

f 

O 

S 

1 

2 

g» 

O 

VO     LO  LO       •    VO      — 

*     t 

OJ 

oo 

COCON     •    TfO 

oi        c 

J^ 

ON 

vO 

OO 

to 

to 

m    Nf5     •    io  m 
CO  CO 

00^       c 

**         t 

e 

O 

4 

w- 

1 

00 

•  O  to       c 

lo  O   O   Q   O 

fONOOO 

vo       c 

to         f 

t^ 

•   <3  r^       vo 

Tj-  IN    O    O    CO 

00       <- 

vO 

00 

t' 

■> 

«   CO  «"  rf- 

of       c 

*" 

V* 

' 

•  T3 

•  to     • 

to 

;   as 

;o  : 

■  a    ' 

:  o 

S  *   • 

— 

tn     " 

0   :  : 

w   •   • 

^  : 

a,  . 

p4   : 

T3       • 

a, 

i 

T3 

C      • 

0    * 

u 

I 

to 

'.  to  ' 

'o  : 

<A      ■ 

V      '. 

1 

W 

1  1  ::5  i 

5  1 
s  • 

^5->  : 

vS 

1 

> 

re    r^ 

^   «     !   to    * 

^   to     •   3     • 

r. 

b 

3 

si  s 

^L)-r  to     • 

T3 

3 

by  fire 
cotia   £ 
als,  &c 
at  Cob( 

2 
'3 

also  co 
MacIC 
es  and 
Licens 
lway  r< 
Suits, 

re  N.  W.  Boun 
inatic  Asylum — 
Trustees,  Baldw 
ontgomery  again 
hia  Exhibition 
eous  and  Unpro 

Total 

i  sufferers 
Nova  S 
3  to  Offici 
Colleges 
o   

> 

3n — (See 
Isabella 
g  Expens 
mps  and 
n  of  Rai 
re  Law 
Scott  . . 

1 

2  o 

1    I 

©© 

Gratuitie: 

Grant  to 

Toront 

t/3 

'0 

m 

0 

5 

Arbitratii 
Grant  to 
Travellin 

X 

-1 

_o 

p- 
s 

.S .« 
to  ra 

O 

■n 

O 

U 

.2 

© 

0 

0 

u 

V 

IS 

3h 

_rt 

% 
O 

■y; 

^0 


Om^iC 

•^-        lO 

i   r0 

vo  On  On  O  vO 

w    vo    1     lO 

^O    N    N    O          t~»     • 

!     ON 

VO    CO  T»"  vo  vo     • 

N    M 

o 

vo  i-   o  vO        00 

"tO    OVNIO     , 

O     ON           t^ 

00 

,r,        no*  On  rC        On    . 
~      nm  t-^vo       co   . 

vo" 

lO 

t-^  M"oo"vo"vo"     ; 
COVO         00    Cvl      . 

CO                                              . 

lO 

4 

VO 

*"" 

ON  t^.  t^.  VO         O    t^»         VO 

:  vovo  ^oo 

CON          CO 

vo  to  "<d"  vo       i  n 

vo 

•    COOO   vo  On 

ON  00 

VO 

LO  Tj-  cs    o            NO 

i 

•  VO   vo  CV]    ON 

ON   ^            ON 

vo" 

oo 

tr±        co  on  vovo"        •*£■  CO        C-f 

*.    M  O*  N    N 

rf  i-T         O* 

vr         CO  n  00  vO          CO 
CO 

,^- 

.  vO    —  00    co 

s 

" 

J 

O'tO   O         On  C 

<N 

•    NVO    tJ-t}- 

vo  CO          Tj- 

vO  i^CMfl        n   h 

o 

■  00    CO  n    vo 

Tj"  CO          VO 

vo  O  lt>  on      oo  n       r». 

:  m  on  o  co 

O    M 

00 

O 

VT) 

00 

to.       co  ^-  r^  co       t-^  C 

**T          CO  «    O  vO            W    M 

lO 

•  vo"oo"  o"  ON 
:  vo      GO   ■<^ 

uo«           g" 

CO            ** 

»o 

:                "**" 

vo 

u 

1-1 

M 

S 

ON  CO  On  Tj-          ON  V/ 

N          ON 

VO    NtJ-M 

M      0 

VO     l-     ONVO              ONOC 

N 

O      «     VO    Tt 

1>-  n 

VO 

UIN^-M           VO    " 

N         <v) 

:  mvo  "  on 

VO00 

CO 

4 

00 

m        covo"  vr>  vo        o    C- 
w        co  m   i-i   t^        co  n- 

^F 

".  i-Too"  cT  N~ 

VO  n"          ci 

fe 

00 

.   O    -  vo    Tt" 

CO 

o 

CO          w 

u^ 

.    n            «    CO 

VO 

_' 

M 

o 

1 

1     N1     N     On            N     Tj 

h        ON 

.   U^J-UINN   m    ro         t-» 

H 

rj-  On  vo  ^-       vo  vc 

»o 

•  vo    vovO    CO  vo  O    i 

00 

< 

oo  iriM  n       vo  r~ 

N 

•   t~^  r^vO  vOOOOO   N         « 

fij 

CO 

oo 

***           C    HOC    ON           CO  <- 

Tf 

.   CO  On  On  covO    CO  CO        i 

4; 

.    IshOO    ^t  CO 

r^ 

M 

-* 

M   VO 

ON 

s 

,_r 

^ 

Q 

w     Tj-  IT)  VO            CO  C\ 

O 

r--o  oo  cvi  t^  vo 

vo 

<J 

vO    vo  vovo          ON  CV 

LO 

•  VO    vovO    VOOO  00 

CO  CO  CO  ii            M    T 

I"            ON 

-   ON  co  n    On  CS  VO 

It 

W 

s 

cvi 

*"■       r^  *•«  r^oo         M  >- 

t^ 

.    O    «vi    CO  co  ON  t» 

!>. 

00 

oo 

.00    «    On  O  vO 

vO 

<D 

M 

«     ON 

M 

s 

o  onoo  <5"      cm  oc 

CO 

.    CO  t^  CO  CO 

2" 

6 

\0   i-i  vo  vo       t~^  t 

h       >i 

.  ^t-  «  o  r^ 

vo 

fe 

Tt-  ^  vovO         vO    - 

ON 

•   CO00    Tf  ON 

O^ 

VO 

£ 

« 

t^.       vo  onoo"  f£       cT  r 
w       vo       vo  r-*        m   i- 

F      *o 

"   tCvo"  covo 

vo 

oo" 

CO 

;    t>.          VO  i 

vo 

oo 

O 

n 

rj-  M 

t>* 

2 

** 

~ 

V 

O   co  M  i^       vO   C 

IS. 

•  vo  O  vO   i 

t^» 

ON 

15 

OO    ni^N         i^C 

:  O  vo  co  o 

tj- 

CO 

e 

O    OWO    tJ-       ^h    C 

N           w 

;    On  On  O    On 

vo 

CO 

o 

d 

fn         i    CO  O  00          OnvC 
W         to        O    N         n    i- 

o" 

:  rf  vo  w  vo 

.    N 

O 

CO 

•    ON         N    N 

vo 

rt 

oo 

M 

"^ 

m    Tt. 

vO 

i 

1 

§ 

2 

" 

~ 

M     «TtON            ON 

•     1    vO 

•    ON  M    CO  O 

•     Tj" 

OO 

<D 

CO00    NOO           t^ 

1     O 

•  vo  vo  VO   co 

•  vo 

00 

y= 

t~»vO   On  ON        r-^ 

•   M    "<t  «  VO 

•  VO 

w 

T5 

On 

fn        n"  '-"oo"  N       oo" 

'.        »o 

!  00"vo"  «   vo 

!  evT 

3t 

5 

Cfl 

vO 

TJ- 

.   Cvj          w    CO 

00 

oo 

CO 

^t 

.«          N    't 

t>» 

i 

" 

: 

C  O0    vo     •           11 

'*• 

(ONN    O      • 

■    vo 

t^ 

00 
VO 

vo  VO00 

On 

oo 

r^  vo  vo  co 

•    ON 

o 

tsrots 

UN 

"d- 

00    Ti"  Cvl   vo 

N 

1 

rr,         co  «   On 
**t        co  n    « 

00 

CO 

CO  VOOO    Tf 

N 

t"»» 

f» 

CO  «i            t^ 

CO 

vO 
00 

CO 

CO 

w    w            CO 

vO 

N"1 

H- 

M 

c 

i     6 

o 

o 

:        s 

2 

U 

w 

CO 

o 

o 

< 
H*fi   c 

>C5   c 

CL 
0. 

T3      :  3 

1  :1 

5    ■  a 

i        g 

i       > 

J         >> 

>       a 

!        C 

Revenue  : 

s 

hool   Lands 
chool  Lands 

s 

Forests . 

'    t/J 

:  c 

CS 

;  ci 
.  s 

•    O 

'■<  t 

> 

:    w 

ci 

c 

) 

«-cflfe 

1    6 

LIAL 

Land 
n    Sc 
ar   S 
Land 
and 

V 

RDINAR- 
Subsidy 

with  t 
Fines  ai 
License: 
Law  St; 
Lunatic 

sons  . 

:       *rt 
s       o 

ERRITOI! 

Clergy 

Commo 

Gramm; 

Crown 

Woods 

Mines  . 

Taxes  o 

1 

c 

o 

H 

■27 


•    t>»  VO 

1               <M 

ro  vo  cm  co 

LO 

OO 

. 

On  CO         v 

o       »o 

•    >-i    On    ' 

ON  O    <->   **•         On 

r^ 

•  vo   co     •  r-~        "-> 

CO 

m    NMO            *-» 

O^ 

.  vo  i-i    :  vo       vo 

;        co 

o" 

vo"  *£  O"  co       r^ 

cm" 

'  i-T  vo    '  co       cm" 

•  OO    CM       •    Tf          Q 

CO 

VO  CM    COOO           vo 

VO 

VOVO           — 

^ 

.  r-;.!^.    • 

~ 

cm" 

•  M         : 

VO 

CO  r+- 

:8 

.    UN     1               CM 

vo  CO  CM    O           ■"*■ 

rf 

•    O      •    CO  On        VO 

.    ON     ■    *->    O          co 

CO  rj- 

.    vo    1            CO 

\o  vo  co  r-»       h- 

CM 

On  *t 

•  o 

•  *>» 

M 

w    On  «    «         CO 

CM 

■    fO     ;    m    > 

-          OO 

t-T  ro 

•    VO 

CO 

rf 

cf  o"  rf  t?       rC 

Ov 

'.   co    ;   o"  vo       r-» 

rj-  nh 

:  cm 

•      Ttf- 

M 

t)-  O  cm  vo        vo 

oo 

:  vo    :  on 

TT 

CM 

VOVO    CM    i-i 

VO 

cm" 

.  vO      •   i-i 

HH    00 

.  vo      • 

•   On  Th    1          00 

CM    TTOO    «           O 

^ 

•*■•■* 

.      I      CO 

1^    M 

•oo 
•  >o 

:&l 

O  vo    O    O           CM 

t^OO    O    •-          00 

5 

•   t^     •  00 

.      |     io 

00 

vo 

!  cm"  o" 

_~ 

r-^  o"  m  cT       r^ 

ON 

;  oo"  :  m" 

I      oo" 

<fr 

'.  vo 

vo  O    i-1    co        vo 

vo 

.  oo     .  r^ 

.  VO 

t^ 

VOVO    t^  CM 

co 

.     ON      .     « 

co 

co  co 

•    vo 

•      .00 

On 

On  i-i    On  O          On 

00 

•    O      -00 

vo 

cm  oo 

•    CM 

•  oo 

CM  VO    i-i    CO         O 

rf 

•00       •    Tj- 

t^ 

VO    CM 

•  *o 

;co 

CO 

CM    CO  CO  i-i            CO 

co 

•    CO     •    On 

vo 

M     CM 

.    On 

!  cm" 

vo 

Tf  CM  VO  00           vo 

vo 

.  co    .  r^ 

t^ 

On  co 

.   On 

CM 

00    CO  CM    Tf         vo 

rf 

VO     .    !>. 

I>» 

.   t^ 

ON 

VOVO    ON  CM 

rt 

CO 

.    vo     .    CM 

CM 

VO     M 

•    CM      • 

On 

ON  1>»  On  O          —> 

VO 

Q     ^-       .     H 

•      1     M 

CM    vo 

•  VO 

CO 

VO00    CO  tJ-          On 

0  00       -On 

•     1     On 

NN      CN 

•    CM 

CO 

CM    i-    CO  O           "3" 

co 

O    N     •    Ci 

o 

O  00 

.00 

1^ 

Tj"    1-4     I>»00               1- 

Tt-  t-»00    vo          vo 

CM 

O  vO      .CM 

CM 

vo  CM 

OO 

vo  vo     .    vo 

t^ 

: 

ri-  On  1-    CM 

On 

cm" 

CO      .    CO 

VO 

:     rf 

On  ON 

o 

oo 

""^^    VOOO    I>-        00 

CO 

•  6    ■  vo 

CO 

VO  f^ 

oo 

inn   h  m        O 

Tf 

•  O       '■  00 

•  O       .On 

CO 

OO    >-i 

t^ 

00 

On  rfOO   r^       00 

!>. 

r~^ 

w   o 

VO 

t^» 

C-»  t-~  t^  i-           vo 

o 

:'8~  :£ 

co 

Tj-  VO 

CO 

CM 

OO  VO    CM    CM           vo 

vO 

co 

1-1 

CM 

CM    CM    CM    CM 

o 

.  un   :  m 

t^ 

" 

CO 

!  M 

;   * 

On 

vo 

™^^^)   vo  co       00 

On 

O      •  vo 

vo 

CO  O 

8 

vo 

hH    vo  vo  O           vo 

r^ 

;8  :8 

00 

O  vo    • 

vo 

ON  VO  UNN            Tf 

M 

I-I 

i/~)  00 

■<*■ 

VO00    rj-00           vo 

CO 

■    O      .On 

CM 

00   co 

CO 

vo 

CO  vo  vo  rj-          CO 
CM    t^.  i-    1- 

CO 
CO 

cm" 

.   vo     .    On 

OO 
VO 
CO 

Th  On     • 

CO 

00    On  CO  CO         CM 

vo 

.       .       .    rt 

On 

covO     • 

o 

t^  CO  O    CM           vo 

On 

.      .   vo 

rj" 

VO    TJ-     • 

^■MM      M              VO 

VO 

.         •     ON 

VO 

oo  oo     . 

r^ 

O    O   f^vo        vo 

8 

CM 

00    vo      ; 

rh 

CO  vo  rf  rf         CM 

'.      '.    CO 

CO 

CM 

rtVO    CM    m 

vo 

cm" 

VO 

cm" 

vo  CO     . 

vo 

1       ■*  1 

VO  OO    rf-vO          vo 

On 

.     ON      ■ 

00 

2  SL    * 

00 

1          VO 

O  00  vO    CO        00 

!>. 

•     rj-      • 

CM 

o  ^-   • 

CH 

VO 

i-i    m  vo    CM          On 

•  o    • 

CM 

00    « 

cT 

vo  ri-  O  O         rj- 

rd-00    ON00           CM 

vo 

'.  «£    ! 

ON 

On  On     : 

ON 

CM 

.  4-  . 

VO 

CM 

•rt-I>.  CM 

VO^ 
cm" 

.    CO     . 

ON 

cm" 

CO00      • 

t> 

00 

t)-  t^oo  o      oo 

r^ 

.   On     • 

vO 

ONt^      • 

vo 

CO 

OO    O    co  O          tJ- 

r-^ 

•    CM      - 

O 

VO    w      • 

oo 

t^ 

.**■  CM    !>•  O           t"» 

.    4N        . 

Th 

■*foo"  ; 

M 

*t 

CO  CM*"  t?  vo          rf 

o" 

'.  vo"     '. 

vo" 

<T)VO 

r-^  co  *•>  ->        cm 

vo 

CM       . 

00 

CM 

covo  M 

CM 

cm" 

CO 

•  • 

g  8    '• 

*->      ~ 

z>     I 

•   : 

8 

Q 

CJ       . 

<  • 
b  : 

ci      . 
>      . 

1 

•2 

•  l-       • 

•  >>     • 

tr. 

"o 

< 

ns  &  Advances  Ri 
unicipalities   Fund . 
unicipal  Loan  Fund 
Do.     Consolidated 
Do.     New  debt  Fu 
jgoode  Hall  Special . 
2fund  s,  unexpended  b 
&c 

tspense  and  Statione 
rainage  Debentures 

Total  Loans  and  A 
Repaid     

1 

>        ^ 

2   "H 

| 

>ans  Repaid , 

terest  on  Investment 
les  of  School  Librari 
tures.  &*c  

ti, 

'53 
o 

V 

o 

•S 
■1 

1 

! 

1 

ment  for  Immigrat 
Deposits   Withdrawn . 
Borrowed  on    Bonds. 
Balance  from  previous 
Balance  to  next  year . 

o 

PL. 

s- 
<u 
Q-, 
tr. 

a 
li 
O 

£§S          Of* 

cxQ 

S         ^"  t       ^    5!    cs 

tJ 

«V2 

28 

TABLE  No.  15.— CASH  DEPOSITED  OR  INVESTED  AND  WITH- 
DRAWN, AS  PER  ANNUAL  BALANCE  SHEET  OF  THE  TREA- 
SURER OF  ONTARIO,  FROM  ist  JULY,  1867,  TO  31ST  DEC,  1877. 

Deposited  and  Invested,  1867-68 $  859,968 

Do  1869 1,392,665 

Do  1870 852,980 

Balance  on  31st  December,  1870 3, 105,613 

Deposited    and    Invested,    1871 1,692,333 

4,797,946 
Withdrawn,  1871 1,150,000 

Balance  on  31st  December,  1871 3,647,946 

Deposited    and    Invested,    1872 2,160,000 

5,807,946 
Withdrawn,  1872 1,500,000 

Balance  on  31st  December,  1872 4,307,946 

Deposited    and    Invested,     1873 1,453,34° 

5,761,286 
Withdrawn,  1873 1,356,784 

Balance  on  31st  December,   1873 4,4°4,5°2 

Deposited    and    Invested,     1874 1,235,000 

5,639,502 
Withdrawn,  1874 i,553,38° 

Balance  on  31st  December,  1874 4,086,122 

Deposited    and    Invested,     1875 1,524,216 

5,610,338 
Withdrawn,  1875 1,988,174 

Balance  on  31st  December,  1875 3,622,164 

Deposited    and    Invested,     1876 1,307,208 

4,929>372 
Withdrawn,  1876 1,663,390 

Balance  on  31st  December,  1876 3,265,982 

Deposited    and    Invested,     1877 1,880,032 

5,146,014 
Withdrawn,  1877 2,506,802 

Balance  on  31st  December,  1877 2,639,212 


29 
TABLE  No.   i.— TOTAL  ANNUAL  EXPENDITURE. 

This  statement  is  a  tabulated  analysis  of  the  Public  Expenditure  of 
Ontario  for  ten  and  a  half  years  ;  the  sum  at  the  foot  of  each  column  cor- 
responds with  the  total  expenditure  for  the  same  year  in  the  Public  Accounts, 
proving  the  absolute  accuracy  of  my  statements.  The  details  of  the  statement 
will  be  found  in  the  tables  following  it  and  numbered  2  to  13.  Table  No.  14 
is  a  statement  of  receipts,  and  No.  15  is  one  of  cash  deposited  and  withdrawn 
during  the  same  period.  If  Mr.  Mowat  should  consider  any  of  my  deductions 
erroneous  or  unjust,  he  will  have  the  opportunity  of  endeavoring  to  refute 
them  during  the  approaching  session  of  the  Legislature,  and,  if  he  should 
attempt  to  do  so,  I  hope  he  will  eschew  the  example  set  him  by  Mr.  Mac- 
kenzie and  his  colleagues,  and  will  not  indulge  in  abuse  of  me,  but  will  con- 
fine himself  to  the  task  justifying  the  acts  of  his  Administration.  He  may 
well  take  warning  by  the  fate  of  the  late  Dominion  Government. 

VAST  INCREASE  OF  EXPENDITURE. 

You  will  observe  that  the  expenditure  of  the  Province  has  increased  260  per 
cent,  in  ten  years.  This  includes  the  amount  of  the  "surplus  distribution" 
but,  deducting  the  amount  distributed  among  the  municipalities  in  1877, 
the  expenditure  of  that  year  amounted  to  $2,799,702,  exceeding  by  $982,836 
the  gross  expenditure  of  187 1. 

TABLE  No.  2.— CIVIL  GOVERNMENT. 

This  is  a  statement  of  the  Salaries  and  Contingencies  only  of  the  Executive 
Departments  at  Toronto. 

ALARMING  INCREASE  IN  THE  DEPARTMENTS. 

It  is  remarkable  to  see  how  seriously  the  Departmental  expenditure  was 
increased  on  the  accession  of  Messrs.  Blake  and  Mackenzie.  The  Salaries 
and  Contingencies  together  bounded  up  from  $108,146,  in  1871,  to  $139,121 
in  1872,  being  an  increase  of  23  per  cent.,  and  they  reached  the  formidable 
sum  of  $154,693  in  1877.  This  is  not  the  result  the  people  looked  for  from 
the  men  who  professed  to  be  economists  pai  excellence.  The  Departmental 
expenditure,  being  largely  within  the  control  of  individual  Ministers,  affords 
an  unerring  key  to  their  character, — indicating  whether  they  are  extravagant 
or  economical.  The  Contingencies  are  scattered  without  system  through 
the  Public  Accounts. 

SALARIES  OF  MINISTERS. 

In  the  Session  of  1875-6,  Mr,  Mowat  increased  the  salaries  of  himself  and 
colleagues  from  $4,000  and  $3,200  respectively,  the  amounts  at  which 
the  salaries  of  the  Prime  Minister  of  Ontario  and  his  colleagues  were 
fixed    by    Mr.   Sandfield   Macdonald,    to   $5,500  and  $4,500,    respectively, 


30 

exclusive  of  the  sessional  allowance  of  $800  each.  Mr.  Mowat's 
public  emoluments  thus  amount  to  $6,300  a  year,  and  those  of  each  of  his 
colleagues  to  $5,300  a  year.  It  cannot  be  said  that  these  are  not  generous 
rewards,  especially  to  gentlemen  who  continue  to  pursue  their  private  avoca- 
tions, and  who  showed  by  their  absence  from  their  offices  during  last  summer, 
serving  as  electioneering  missionaries,  that  their  official  duties  are  not  of  an 
onerous  character.  Indeed,  except  during  the  sessions  of  the  Legislature, 
and  for  a  short  time  before,  spent  in  preparing  for  them,  I  imagine  the  Depart- 
mental labors  of  the  Ministers  of  Ontario  are  light. 

CONTINGENCIES  IN  TREASURER'S  DEPARTMENT. 

It  is  a  striking  fact  that  in  the  Treasury — the  Department  presided  over  by 
Mr.  Mackenzie — the  Contingencies  for  the  year  he  was  in  office  (1872)  were 
more  than  double  what  they  were  the  year  before.  Since  then  they  have  been 
reduced,  and  for  the  last  four  years  they  have  averaged  each  year  about  the 
same  sum  as  they  were  in  187 1,  but  the  Salaries  have  been  increased.  They 
have  run  up  from  $11,495  m  I&71>  t0  $16,900  in  1877 — an  increase  of  almost 
50  per  cent. 

CONTINGENCIES  IN  CROWN  LANDS  DEPARTMENT. 

In  the  Crown  Lands  Department  the  Contingencies  ran  up  from  $8,454  in 
1871  to  $23,198  in  1872,  and  in  1877  they  had  fallen  back  to  $11,841 ;  but 
the  Salaries  of  the  Department  have  increased  from  $32,563  in  1872,  to 
$40,060  in  18^7.  This  increase  is  probably  caused  by  Mr.  Pardee  charging 
permanently  as  Salaries  what  Mr.  Mackenzie  had  charged  as  Contingencies. 

THE  CORRUPTION  FUND. 

The  Contingencies  are  disbursed  in  the  discretion  of  the  Minister  at  the 
head  of  each  Department.  They  may  be  said  to  constitute  the  corruption 
fund  of  unscrupulous  Ministers,  and,  even  when  honest  and  conscientious 
administration  is  intended,  it  is  well  known  that,  unless  the  Contingencies  are 
closely  watched,  items  for  corruption  and  jobbery  may  creep  in.  To  prevent 
this,  Mr.  Sandfield  Macdonald  while  he  was  Prime  Minister  exhibited  them 
in  a  schedule  by  themselves  in  the  Public  Accounts  for  each  year.  But  that 
useful  schedule  has  been  discontinued.     I  have  supplied  it. 

TABLE  No.  3.— CONTINGENCIES. 

The  Contingencies  are  entered  in  the  Public  Accounts  somewhat  caprici- 
ously under  the  various  headings  of  "  Miscellaneous,"  "  Expenses,"  and 
"  Contingencies."  If  the  object  were  to  conceal  the  gross  amount  it  would 
be  difficult  to  devise  a  better  mode  of  book-keeping  than  that  which  has  been 
adopted.  The  statement  discloses  the  amazing  fact  that  the  discretionary 
expenditure  was  56  per  cent,  more  in  1877  than  in  1871.  Such  is  economy 
under   self-styled   Reform    rule.      It  is  difficult  to  explain  the   increase  in 


31 

the  Contingencies,  except  by  assuming  that  favorites — supernumeraries  have 
been  employed  and  paid  liberal  salaries  out  of  them.  The  enormous 
contingent  expenditure  of  the  Ontario  Government  is  altogether  inconsistent 
with  pure  administration. 

THE  STANDARD  OF  EXPENDITURE  ELEVATED. 

Messrs.  Blake  and  Mackenzie  elevated  the  standard  of  expendituie,  if  not 
of  political  morality  in  Ontario,  and  in  passing  it  to  their  successors  they 
handed  it  to  those  who  have  continued  to  elevate  it. 

TABLE  No.  4— LEGISLATION. 

The  Legislative  business  of  Ontario  should  not  increase  materially  from 
session  to  session,  yet  the  increase  of  the  cost  of  Legislation  since  187 1  is 
very  considerable.  The  average  annual  charge  for  salaries  in  the  Legislative 
Assembly  during  Mr.  Sandfleld  Macdonald's  rule  was  $9,772,  for  Mr. 
Blake's  year  it  was  $10,200,  and  for  Mr.  Mowat's  five  years  the  average  annnal 
charge  has  been  $12,260. 

THE  SALARY  GRAB. 

The  indemnity  paid  to  members  has  become  an  exceedingly  heavy  item. 
It  is  a  misnomer  to  call  it  an  indemnity,  it  has  been  raised  into  a  comfortable 
salary.  Mr.  Sandfleld  Macdonald  fixed  it  at  $450  per  session,  which  was 
ample  to  indemnify  gentlemen  who  had  not  to  go  further  from  their  homes 
than  to  Toronto.  But  in  1873,  Mr.  Mowat,  doubtless  desiring  to  propitiate 
Reformers,  raised  the  indemnity  to  $600,  and  again  I  presume  further  to  appease 
them  he  raised  it  in  the  session  of  1875-6  to  $800.  In  Quebec,  a  Province 
which  the  insincere  Reformers  of  Ontario  have  always  represented  as  extra- 
vagant, the  Sessional  indemnity  had  been  $600,  but  was  reduced  last  Session 
to  $500.  The  action  in  this  matter  of  the  Quebec  Legislature  is  at  once 
a  reproach  and  an  example  to  Ontario.  The  Speaker's  salary  has  been 
also  raised  from  $1,000  to  $1,500.  The  average  expenditure  for  sessional 
writers  and  pages  during  Mr.  Sandfleld  Macdonald's  four  sessions  was 
$2,869.  For  Mr.  Blake's  year  the  sum  was  $5,197,  for  Mr.  Mowat's  five 
years  the  average  was  $7,018,  and  for  last  year  the  outlay  was  $7,670. 
It  would  be  interesting  to  know  the  degrees  of  consanguinity  and  affinity 
which  existed  between  the  sessional  supernumeraries  and  their  patrons, 
the  Reform  purists  who  occupied  seats  on  the  floor  of  the  House.  You 
will  see  by  referring  to  the  statement,  how  the  charge  for  stationery,  print- 
ing, and  binding,  has  been  increased. 

It  is  difficult  to  believe  that  $126,714  a  year,  for  legislation  for  Ontario  is 
not  an  excessive  expenditure.  I  believe  there  is  room  for  the  introduction  of 
much  reform  and  purity  here,  but  it  requires  a  firmer  hand  than  is  now  in 
power  to  introduce  them.  I  am  told  by  lawyers,  that  the  Legislation  is  con- 
ducted in  a  perfunctory  sort  of  manner,  and  that  the  meaning  of  some  enact- 


ments  is  so  obscure  as  not  to  be  cleaily  intelligible  until  interpreted  by  judicial 
decisions  obtained  at  the  cost  of  unfortunate  suitors. 

GROWTH  OF  LAW  EXPENSES. 
TABLE  No.  5.— ADMINISTRATION  OF  JUSTICE. 

The  expenditure  for  the  Administration  of  Justice  was  increased  between 
187 1  and  1877  by  the  enormous  annual  sum  of  $141,264.  Can  this  have 
been  necessary  or  justifiable  ? 

The  increase  in  items  of  which  the  amounts  depend  upon  the  exercise  of 
patronage  is  noteworthy  and  suggestive — but  not  of  economy  or  of  purity. 
You  will  see  that  the  charge  for  Crown  Counsel  has  been  increased  sixty- 
seven  per  cent,  since  187 1.  The  Local  Government  employs  members  of  the 
Dominion  Parliament  as  Crown  Counsel,  which  I  regard  as  an  evasion  of  the 
spirit  of  the  Dominion  Independence  of  Parliament  Act.  The  annual  expendi- 
ture for  the  Administration  of  Justice,  payable  by  the  Dominion,  was  increased 
during  Mr.  Mackenzie's  Premiership  $166,631,  of  which,  I  think,  it  may  be 
assumed  that  one  half  has  to  be  paid  by  the  people  of  Ontario,  and  if  so.  it 
follows  that  the  Reform  Governments  at  Ottawa  and  Toronto  have  increased 
the  taxation  of  Ontario  for  the  Administration  of  Justice,  by  the  enormous 
sum  of  $224,679  a  year,  and  have  at  the  same  time  increased  the  cost  of 
litigation  to  suitors.  They  have  created  two  Courts  of  Appeal — the  Court  of 
Error  and  Appeal  for  Ontario,  and  the  Supreme  Court  at  Ottawa. 

The  rules  of  procedure  admit  practically  of  all  causes  being  carried  to 
several  appeals  or  re-hearings,  exclusive  of  the  Judicial  Committee  of  the 
Privy  Council,  entailing  heavy  costs  and  vexatious  delays.  When  Messrs. 
Mackenzie  and  Blake  determined  to  establish  the  Supreme  Court  at 
Ottawa,  they  should  have  informed  Mr.  Mowat  of  their  intention.  Had 
they  done  so,  I  am  sure  he  would  not  have  created  the  Court  of  Error 
and  Appeal  for  Ontario.  Too  many  appeals  are  permitted,  and  they 
must  often  be  the  means,  especially  when  the  poor  man  is  concerned, 
of  defeating  the  ends  of  justice ;  but  to  the  lawyers  they  yield  much  profit  in 
costs  and  advancement  to  Judgeships.  One  appeal  or  re-hearing  is  all  that 
the  interests  of  litigants  require  in  ordinary  cases.  When  important  principles 
are  involved,  or  large  sums  of  money  are  at  stake,  appeals  might  be  allowed 
to  the  Supreme  Court  at  Ottawa,  or  to  the  Judicial  Committee  of  the  Privy 
Council.  The  interests  of  suitors  demand  speedy  justice  ;  numerous  appeals,, 
with  their  heavy  attendant  costs  and  delays,  are  ruinous  to  them.  Records 
oi  instances  of  cruel  hardship,  involving  even  ruin,  lie  buried  in  the  archives 
of  our  courts.  On  some  of  them  romances  might  be  founded  as  thrilling 
as  any  that  have  been  written  on  causes  celebres  of  the  Court  of  Chancery 
in  England.  It  must  be  admitted  that,  while  Messrs.  Blake  and  Mowat  have 
not  been  conspicuous  for  statesmanship,  they  have  not  neglected  the  interests 
of  the  Legal — their  own  profession.  Indeed  they  seem  in  their  respective 
spheres  to  have  vied  with  each  other  in  taxing  the  people  for  the  Admin- 


33 

istration  of  Justice,  and  in  increasing  the  costs  of  litigation.  The  burdens 
which  they  have  imposed  will  prevent  them  from  being  forgotten  by  the  people. 
I  hope  that  before  long  earnest  and  able  law  reformers  will  arise,  who  will 
expose  and  remedy  the  abuses  which  exist  in  this  Department.* 

TABLE  No.   6.— EDUCATION. 

Education  is  worth  any  money  that  may  properly  be  expended  upon  it,  but, 
as  in  all  other  matters,  care  should  be  taken  to  get  full  value  for  the  money 
actually  spent. 

INCREASE    OF   $200,000— WHO    BENEFITS,    THE    SCHOLAR 
OR  THE  PLACEMEN  ? 

Is  full  value  being  obtained  for  the  increased  expenditure  for  education 
in  Ontario?  Between  187  t  and  1877  it  was  increased  by  the  appalling  sum  of 
$200,000 — and  I  am  sure  the  public  will  be  disappointed  and  alarmed 
to  see  how  large  a  proportion  of  this  sum  has  been  absorbed  in  salaries 
and  contingencies  of  what  I  may  call  the  Departmental  or  Adminis- 
trative branches  of  the  service.  It  will  be  seen,  by  referring  to  the  statement, 
that  in  some  branches  Salaries  and  Contingencies  have  been  doubled  since  1871. 
The  inspection  of  schools  should  be  very  thorough  and  much  improved,  if  its 
cost  be  any  criterion  to  its  efficiency.  In  1871  it  cost  $14,527,  and  in  1877 
it  cost  $36,644,  being  an  increase  of  upwards  of  150  per  cent. 

The  increase  in  the  charge  for  the  examination  of  teachers  is  astounding. 
In  1871  it  was  only  $600;  in  1877  it  reached  $6,577,  an  increase  of  more 
than  ten  hundred  per  cent.  Then  in  1877  we  have  a  new  item — $6,559  for 
the  "  Training  of  Teachers."  I  fancied  our  Normal  Schools  were  for  the 
educating  and  training  of  teachers. 

The  expenditure,  strictly,  upon  schools — Common,  Separate,  Poor,  Gram- 
mar and  High,  and  also  Collegiate  Institutes — since  Confederation,  has  been 
as  follows:  1868,  $227,000;  1869,  $194,532;  1870,  $233,452;  1871, 
$250,462;  1872,  $281,619;  i^n,  $3°3>64o;  1874,  $322,535;  1875, 
$328>377;  l876>  $331>944i  l877>  $329>243-  The  outlay  for  Salaries  and 
Contingencies  in  the  Educational  Department,  Normal  and  Model  Schools, 
Depository,   Inspection  of  Schools,  Examination   and  Training  of  Teachers 

*  The  case  of  Wilson  vs.  Wilson,  carried  from  the  Court  of  Chancery  to  the  Court  of 
Error  and  Appeal,  affords  an  illustration  of  the  evils  and  costliness  of  the  almost  endless 
appeals  which  are  permitted  under  the  rules  of  procedure  in  the  Court  of  Chancery.  In  the 
case  above  named  a  seizure  was  made  to  satisfy  a  Judgment  for  $40.  Another  party  claimed 
the  property  seized,  which  claim  led  to  a  series  of  proceedings — hearings,  trials,  references, 
and  re-hearings — in  which  the  aggregate  costs  amounted  to  not  less  than  $800,  or  twenty 
times  the  amount  originally  at  issue  between  the  litigants  ;  and  the  latest  decision  was 
practically  a  confirmation  of  the  eai-liest — the  Judgment  Creditor  retains  the  $40.  Whether 
he  paid  his  share  of  the  costs  without  inconvenience,  or  was  ruined  although  he  won  his 
case,  I  am  unable  to  say,  for  I  do  not  know  either  of  the  parties  Our  ' '  rest  and  be 
"thankful"  Reformers  might  find  a  good  deal  to  reform  in  our  Juridical  system. 
C 


34 

for  the  same  years  has  been  for  1868,  $37,382;  1869,  $42,667;  1870,  $44,547; 
1871,  $59,679;  1872,  $90,288;  1873,  $102,824;  1874,  $108,742;  1875, 
$120,054  ;  1876,  $135,906;  1877,  $155,524.  The  expenditure  for  administra- 
tion bears  the  following  per  centage  rate  to  the  expenditure  on  Schools,  in 
1868,  it  was  sixteen  per  cent.  ;  1869,  twenty-two  per  cent.  ;  1870,  nineteen  per 
cent.;  187 1,  twenty-three  per  cent. ;  1872,  thirty-two  per  cent.  ;  1873  and  1874, 
thirty-three  per  cent.  ;  1875,  thirty-six  per  cent.;  1876,  forty-one/^  cent.  ; 
and  in  1877,  forty-seven  per  cent. — being  within  a  fraction  of  fifty  per  cent., 
or  equal  to  one-half  of  the  amount  granted  or  distributed  to  the  schools  by 
the  Government.  The  first  great  upward  bound  in  the  expenditure  in  this 
Department — from  twenty-three  per  cent,  to  thirty-two  per  cent.,  took  place 
in  the  year  in  which  Mr.  Blake  was  Prime  Minister  and  Mr.  Mackenzie 
Treasurer.  The  next  marked  increase  was  in  1876  when  a  minister,  apolitical 
head,  was  appointed  to  the  Department  of  Education ;  the  result  is  calcu- 
lated to  make  the  friends  of  education  doubt  the  wisdom  of  the  change. 
Contrast  the  cost  of  administration  in  1877  and  1868 — $155,524  with  $37,382 
The  former  was  under  the  Minister  of  Education — apolitical  chief — while  the 
latter  was  expended  under  the  careful  supervision  of  the  then  Chief  Superin- 
tendent, the  able  and  devoted  father  of  our  common  school  education,  the 
venerable  Dr.  Egerton  Ryerson.  I  cannot  refer  to  this  eminent  man  without 
paying  him  the  tribute  of  saying  that  his  services  have  placed  the  people  of 
Upper  Canada  under  a  debt  of  gratitude  to  him  greater  than  they  can 
discharge. 

The  Administrative  or  Departmental  expenditure  has  been  increased  from 
$59,679,  the  sum  at  which  it  stood  in  187 1,  when  Mr.  Sandfield  Mao 
donald  retired,  to  $155,524  in  1877. 

The  amount  distributed  among  schools  in  1871  was  $250,462,  and  the  cost 
of  administration  that  year  was  $59,679.  The  amount  distributed  in  1872 
was  increased  to  $281,619  and  the  cost  of  administration  was  swelled  to 
$90,288.  In  other  words,  in  1872  the  grant  to  schools  was  increased  $31,157, 
and  the  cost  of  administration  was  increased  $30,609,  or  to  within  $548  of  the 
increased  amount  of  the  grant  to  schools. 

Can  this  result  have  been  due  to  anything  less  excusable  than  a  heinous 
abuse  of  patronage  ?  But  it  has  been  surpassed  by  the  present  Government, 
as  the  following  facts  establish.  The  amount  distributed  among  schools  in 
1877  was  increased  to  $329,243,  and  the  cost  of  administration  was  increased 
to  $155,524.  In  other  words,  the  grant  to  schools  in  1877  exceeded  that 
of  1871  by  the  sum  of  $78,781,  and  the  cost  of  administration  in  1877 
exceeded  that  of  1871  by  $95,845,  being  $17,064  more  than  the  increased 
amount  of  the  grant  to  schools. 

COMPARE    THE    YEARS     OF     MESSRS.    SANDFIELD    MAC- 
DONALD,  BLAKE,  AND  MOWAT. 

I  have  compared  Mr.  Blake's  year,  1872,  and  Mr.  Mowat's  last  year,  r877, 
with  Mr.  Sandfield  Macdonald's  last  year,  1871.     I  will  now  compare  Mr. 


Mowat's  last  year,  1877,  with  Mr.  Blake's  year,  1872.  The  amount  distributed 
among  the  schools  in  1877  exceeded  that  of  1872  by  $47,624,  while  the 
cost  of  administration  in  1877  exceeded  that  of  1872  by  $65,236.  It  is 
thus  made  apparent  that,  while  Messrs.  Blake  and  Mackenzie  far  outran 
Mr.  Sandfield  Macdonald  in  expenditure  on  the  administrative  branches  of 
the  Educational  Department,  they  in  their  turn  have  been  distanced  by  their 
pupils  in  the  school  of  extravagance — Messrs.  Mowat  and  Ci    >oks. 

EFFECT  OF  THE  SYSTEM  ON  THE  SCH<    OLS. 

If  these  gentlemen  should  be  allowed  to  remain  in  office  ,  for  four  years 
more,  and  should  continue  to  increase  the  cost  of  admimste  ing  the  school 
system  as  they  have  done  since  they  succeeded  to  power,  either  the  grants, 
already  very  heavy,  must  be  increased  or  the  efficiency  of  the  schools  will 
be  impaired. 

The  expenditure  for  libraries,  maps,  prizes,  museum,  &c,  has  also  been 
greatly  increased.  In  187 1  it  amounted  to  $38,795  ;  in  1872  to  $47,285  ;  in 
i877to$63,939.  If  I  couldbe  assured  that  these  large  sums  have  been  expended 
judiciously  and  without  favoritism,  I  should  not  object  to  them,  but  that  is 
precisely  what  is  doubtful.  The  School  Trustees  throughout  the  country  are 
the  parties  most  immediately  interested  in  this  expenditure. 

I  have  included  in  the  cost  of  administration  the  expenditure  on  the 
Normal  and  Model  Schools.  I  am  aware  that  a  portion  of  this  should  be 
charged  to  Schools,  but  I  have  not  been  able  to  separate  what  belongs  to 
Schools  from  what  belongs  to  Administiation,  and,  as  I  have  through- 
out applied  the  same  rule  to  this  expenditure,  the  correct™  :ss  of  my  com- 
parisons is  not  appreciably  affected. 

TABLE  No.   7.— CROWN  LANDS. 

The  increase  in  the  expenditure  of  the  Crown  Land  Department  has  been 
rapid  and  enormous,  and,  I  fear,  corrupt.  The  character  of  the  increase  is  note- 
worthy ;  it  is  largely  for  salaries  and  commissions  to  agents  and 
inspectors,  for  surveys,  and  forest-ranging — services  which  admit  of  the 
dispensing  of  much  patronage.  A  part  of  the  exceptional  expenditure 
of  1872  and  1873  was  no  doubt  incurred  in  obtaining  information  regarding 
the  Timber  Limits  which  were  sold  at  that  time.  The  Contingencies  of  the 
office  at  Toronto  were  nearly  three  times  as  much  in  1872  as  they  were 
in  187 1,  increasing  from  $8,454  to   $23,198,   and  they  are   still  enormous. 

DOMAIN     DECREASES,    EXPENSE     OF     MANAGEMENT 

INCREASES. 

While  the  Public  Domain  has  decreased  in  area  since  187 1,  the  expense  of 
managing  it  has  increased  prodigiously.  There  seems  to  be  no  room  to 
doubt  that,  since  and  including  1872,  the  management  of  this  Department  has 
been  unpardonably  extravagant. 


36 
TABLE  No.  8.— ARTS,  AGRICULTURE,  &c. 

I  would  call  attention  to  the  aggregate  amount  granted  to  various  institu- 
tions and  societies,  and  to  the  rate  at  which  it  is  increasing.  In  1871  these 
amounted  to  $116,537,  and  in  1877  they  had  increased  to  $161,385.  The 
societies  which  have  been  aided  may  be  deserving  and  praiseworthy,  but  unless 
grants  of  this  nature  be  closely  scrutinized,  they  open  a  door  for  favoritism 
and  corruption. 

TABLE  No.  9.— IMMIGRATION. 

The  gross  expenditure  on  Immigration  has  been  enormous,  and  no  appreci- 
able return  has  been  obtained  for  years. 

A  moderate  Immigration  Establishment  is  necessary,  but  much  of  the 
large  outlay  of  late  years  must  have  been  practically  squandered.  I  proved 
elsewhere  that  the  expenditure  by  the  Dominion  Government  last  year  for 
this  service  amounted  to  $30.68  per  head  of  the  immigrants  who  were  induced 
to  come  to  this  country  through  the  agencies  employed  by  the  Department. 

TRAMPS  NOT  IMMIGRANTS. 

Mr.  Pardee,  the  Commissioner  of  Crown  Lands,  when  electioneering  last 
summer  for  Mr.  Mackenzie,  ventured  not  only  to  question  the  correctness  of  this 
statement,  but  accused  me  of  misrepresentation.  In  the  Globe  of  the  3rd  June 
last,  Mr.  Pardee  is  reported  to  have  "  defended  the  actions  of  the  Ottawa  Gov- 
<'  ernment,  and  ci  ushingly  replied  to  the  absurd  statements  and  misrepresenta- 
tions contained  in  Senator  Macpherson's  pamphlet."  He  ought  not  to  have 
sacrificed  truth  in  an  attempt  to  defend  the  Ottawa  Government,  and  he  ought 
not  to  have  maligned  me.  He  knew  that  I  had  understated  the  cost  per 
head  of  immigrants  in  1876-7,  as  I  had  not  taken  into  account  the  amount 
spent  by  Ontario.  He  must  reckon  as  immigrants,  the  tramps  who 
enter  the  Province  at  one  frontier  town,  and  beg  or  steal  their  way  through  the 
country  to  another  frontier  town,  and  thence  re-enter  the  United  States.  In 
no  other  way  can  he  show  the  number  of  immigrants  influenced  by  the  Depart- 
ment to  have  exceeded  that  named  by  me.  Mr.  Pardee  would  have  acted  a 
more  judicious  part,  if  he  had  repressed  his  electioneering  zeal  in  behalf  of 
Mr.  Mackenzie,  and  been  content  to  enjoy  in  peace  what  our  neighbors  would 
call  his  salary  and  sessional  grabs.  The  gross  expenditure  for  immigration 
by  Ontario,  including  the  Salaries  and  Contingencies  at  Toronto,  has  increased 
from  $29,712  in  1871,  to  $47,664  in  1877,  being  an  increase  of  over  do  per 
cent.     Some  of  the  items  are  startling,  and  I  fear  profligate. 

TABLE    ^o.   10.— PUBLIC  WORKS  AND  BUILDINGS. 

The  expenditure  on  each  building  and  work  is  so  clearly  shown 
that,  assuming  it  to  have  been  incurred  under  Acts  of  the  Legislature, 
I  do  not  feel  called  upon  to  offer  any  comments  upon  it,  further  than  to 
say  that  the  expenditure  on  Osgoode  Hall  of  $40,870  was  chiefly,  if  not  alto- 


gether,  incurred  to  provide  accommodations  for  the  new   Court  of  Error  and 
Appeal. 

HOW  ARE  THE   PUBLIC  INSTITUTIONS  SUPPLIED  ?     WHY 
NOT  BY  TENDER  AND  PUBLIC  COMPETITION  ? 

TABLE  No.   11.— MAINTENANCE  OF  PRISONS,  ASYLUMS,  &c. 

The  expenditure  on  the  above  objects  has  more  than  doubled  since 
1871.  If  the  money  has  been  carefully  expended,  no  one  will  complain  of 
its  increased  amount.  But  is  the  management  characterized  by  economy  ? 
Contracts  for  the  furnishing  of  all  supplies  to  the  institutions  should  be  let 
periodically  by  public  tender.  I  cannot  learn  that  this  is  done.  Now  that 
the  adulteration  of  food  has  become  a  science,  all  supplies  received  by  the 
Government  should  be  inspected,  to  ascertain  that  they  are  unadulterated, 
and  that  they  are  also  of  the  qualities  stipulated  for  in  the  contracts.  The 
opportunities  for  favoritism  in  ordering  supplies,  unless  it  be  done  by  public 
tender,  and  for  dishonesty  in  executing  the  orders  are  greater  in  this 
Department,  probably,  than  they  are  in  respect  to  any  other  equal  amount 
of  the  Public  Expenditure. 

The  details  of  this  outlay  are  not  given  in  the  Public  Accounts.  The 
Government  must  believe  the  people  to  be  indifferent  to  economy,  or  they 
would  not  have  the  boldness  to  suppress  any  of  the  details  1  fan  expenditure 
which  for  "last  year  amounted  to  no  less  a  sum  than  $407,2  5.  The  names 
of  the  contractors  who  furnished  the  supplies  are  not  even  \  iven,  Why  are 
they  withheld  ?  Now,  if  the  supplies  are  being  taken  except  under  contracts 
obtained  by  open  bond  fide  competition,  in  respect  to  price  and  quality,  the 
Government  is  doing  that  which  is  deeply  censurable.  But  if  supplies  are 
purchased  without  competition,  it  is  the  more  necessary  that  the  names  of 
the  favored  contractors  and  the  amount  of  public  money  paid  to  each  of  them 
should  be  made  known  to  the  people.  The  self-styled  Reform  Ministers, 
both  at  Toronto  and  at  Ottawa,  have  seemed  to  ignore  with  contempt  the 
people  and  the  people's  representatives  when  the  spending  of  money  was 
concerned. 

The  maintenance  of  our  public  institutions,  and  the  whole  of  the  Public 
Expenditure,  should  be  subjected  every  session  to  rigid  scrutiny  before  a 
committee  of  the  Legislature,  and  among  the  standing  committees  is  one 
on  Public  Accounts ;  but  the  Government  does  not  encourage  an  audit.  I 
am  informed  that  the  examination  into  the  expenditure  of  1875  was  not 
completed  last  session.  Does  not  this  prove  that  under  the  present  Govern- 
ment the  pretended  audit  is  a  solemn  mockery  ? 

TABLE  No.   12.— SPECIAL    FUNDS. 

The  statement  shows  the  expenditure  on  account  of  certain  Funds,  &c,, 
made  under  the  authority  of  the  Legislature. 


TABLE  No.   13.— MISCELLANEOUS. 
The  items  ir   this  Table  are  distributed  through  the  Public  Accounts. 

OUR  RESOURCES  AND  HOW  THEY  ARE  USED. 

TABLE  No.   14.— ANNUAL  RECEIPTS. 

This  is  a  condensed  statement  of  the  gross  receipts  of  the  Province 
for  each  year  since  Confederation,  and  may  excite  well-grounded  alarm  in 
the  minds  of  the  people  of  Ontario.  I  have  classified  the  sources  of 
income  so  as  to  show  what  may  be  considered  the  normal  revenue  of 
the  Province — that  on  which  the  expenditure  should  be  based.  What  I 
call  the  "Ordinary  Revenue"  has  for  the  last  five  years  averaged  annually 
a  little  over  a  Million  and  a  half  of  Dollars,  and  is  not  likely  to  vary  materially. 

"Territorial  Revenue"  is  the  only  other  important  item  of  income.  It 
amounted  lastyear  to  $624,705.  The  receipts  for  land  must  largely  be  for  arrears 
on  account  of  sales  made  in  past  years,  and  the  amounts  coming  in  from  that 
source  are  rapidly  diminishing ;  for  instance,  the  amount  received  for  Crown 
Lands  in  1877  was  less  than  one-half  of  that  received  in  1873,  and  less  than 
one-fifth  of  that  received  in  187 1.  Yet  mark,  that  in  187 1,  when  the  Terri- 
torial Revenue  was  $758,550,  the  expenditure  in  the  Crown  Lands  Depart- 
ment was  $107,743,  while  in  1877,  when  the  Territorial  Revenue  had 
decreased  to  $624,705  the  expenditure  in  the  Crown  Lands  Department, 
under  the  Commissionership  of  Mr.  Pardee,  increased  to  $146,895.  In 
187 1  the  expenditure  amounted  to  14  per  cent.,  and  in  1877  to  23  per  cent. 
of  the  gross  revenue.  For  the  purpose  of  this  comparison  I  have  excluded 
from  the  Crown  Land  expenditure  the  amounts  spent  on  Colonization 
Roads  in  both  years.  The  receipts  from  School  Lands  have  to  be  held  in 
trust  for  Ontario  and  Quebec.  Comparatively  little  public  land  of  attrac- 
tive quality  remains  undisposed  of  by  the  Crown,  except  what  is  offered 
as  free  grants.  It  will  thus  be  seen  that  the  only  portion  of  the  Territorial 
Revenue  which  may  be  considered  in  some  measure  permanent  is  that  de- 
rived from  the  Forest — for  the  privilege  of  cutting  timber.  The  revenue 
from  this  source  was  abnormally  stimulated  by  the  Government  in  1872  and 
1873.  It  has  averaged  $414,211  a  year  for  the  last  four  years,  and,  I  fear,  it 
is  more  likely  tc  diminish  than  to  increase.  The  interest  on  investments  is, 
of  course,  rever  je,  but  it  is  a  variable  and  uncertain  item.  As  the  invest- 
ments are  reduced  the  amount  of  interest  will  decline,  and  under  the  present 
Government  I  fear  it  would  soon  disappear  altogether. 

The  territorial  income,  although  treated  as  revenue,  is  really  capital, 
for  it  is  received  either  for  land  sold  or  timber  cut  down.  There  is 
no  source  from  which  indirect  revenue  may  be  drawn  to  take  the  place  of 
the  present  territorial  revenue.  Indeed,  by  diverting  into  the  Provincial 
Exchequer  a  portion  of  the  revenue  derived  from  tavern  licenses,  which  many 


think  properly   belongs    to   the    Municipalities,   Mr.   Mowat   may    be    said 
to  have  inaugurated  direct  taxation  for  Provincial  purposes. 

A  SERIES  OF  DEFICITS— GOING   BEHIND   EVERY  YEAR. 

The  prevaling  opinion  in  Ontario  is,  I  think,  that  the  finances  of  the  coun- 
try are  in  a  sound  and  satisfactory  condition — that  the  Revenue  exceeds  the 
Expenditure,  and  that  the  Province  rejoices  in  an  annual  surplus.  I  regret 
that  it  should  have  devolved  upon  me  to  dispel  this  agreeable  delusion,  but 
the  people  should  be  told  the  truth  about  their  own  affairs,  even  if  it  should 
be,  and  in  this  case  I  believe  it  will  be  an  appalling  revelation.  Will  it  not 
astound  the  people  to  learn  that  the  Expenditure  has  exceeded  the  Revenue 
for  each  of  the  last  four  years — that  the  Province  of  Ontario  has  had  four 
annual  deficits — each  of  them  larger  than  the  preceding  one  ?  Such  is,  un- 
fortunately, the  fact,  as  will  be  seen  by  referring  to  my  tables  of  Expenditure 
and  Receipts  (Nos.  i  and  14),  the  contents  of  which  are  taken  from  the  Public 
Accounts.     The  result  for  those  years  was  as  follows  : — 


i875- 


1876. 


1877. 


Expenditure 
Revenue 


$3^7i,492 
3.446,348 


Deficit,  1874 

Deficit,  1875 

Deficit,  1876 

Deficit,  1877 


$425,144 


$3,604,524!  $3,140,627 


3.159.495 


$445,029 


2,589,224 


$3,117,413 
2,452,078 


$551,403 


$665,335 


Thus  the  accumulations  of  former  years  had  to  be  drawn  upon  to  meet 
these  deficits  to  the  amount  of  $2,086,911. 

CASH  STATEMENT— FOUR  YEARS  MORE  OF  MR.  MOWAT'S 
GOVERNMENT  AND  DIRECT  TAXATION  INEVITABLE. 


TABLE    No.     15. 


-CASH    DEPOSITED    OR    INVESTED    AND 
WITHDRAWN. 


This  statement  shows  the  cash  transactions  of  the  Government  and  the 
balance  on  the  31st  December  of  each  year  since  Confederation.  It  shows 
the  annual  increases  and  decreases  of  the  surplus  year  by  year.  The  balance 
remaining  on  hand  on  31st  December  last  was  $2,639,212,  over  One  Million 
of  Dollars  ($1,008,734)  less  than  the  sum  which  the  self-styled  Reform  Gov- 
ernment inherited  from  Mr.  Sandfield  Macdonald's  Government. 


Yet,  in  the  presence  of  these  annual  and  annually  increasing  deficits,  Mr. 
Mowat  increased  the  salaries  of  himself  and  colleagues  and  twice  increased 
the  sessional  indemnity  to  members  of  the  Legislature ;  he  increased  the 
expenditure  for  the  administration  of  justice  $132,244  in  addition  to  increas- 
ing the  costs  of  litigation ;  he  increased  the  expenditure  for  education 
$128,516,  exclusive  of  the  largely-increased  direct  taxation  for  the  same 
purpose.  In  short,  he  increased  the  public  expenditure  generally  and  lavishly. 
Can  Mr.  Mowat  have  been  aware  of  the  actual  condition  of  the  Provincial 
finances  ? 

In  the  matter  of  deficits  his  Treasurer  seems  to  have  emulated  the  Finance 
Minister  of  the  Dominion. 

If  Mr.  Mowat  should  be  allowed  to  remain  in  office  four  years  more,  the 
deficits  on  the  annual  transactions — at  the  rate  of  last  year — would  absorb 
more  than  the  balance  remaining  of  the  surplus,  and  a  sum  would  have  to 
be  provided  by  direct  taxation  to  cover  the  expenditure. 

When  I  took  up  the  Public  Accounts  to  analyze  them,  I  confess  I  had  no 
conception  that  the  finances  of  Ontario  were  in  the  alarming  condition  in 
which  they  are.  The  facts  seem  to  prove  that  the  Government  is  incapable 
and  reckless.  Their  maladministration  and  extravagance  have  been  flagrant 
and  call  for  condemnation  as  signal  as  was  meted  out  to  Mr.  Mackenzie's 
Government. 

In  laying  before  you  evidences  of  some  of  the  delinquencies  of  Mr. 
Mowat's  Government,  I  am  influenced  solely  by  a  desire  to  promote  the  public 
welfare,  and  to  purify  Canadian  public  life.  Even  Mr.  Brown  will  not  charge 
me  with  being  a  candidate  for  Cabinet  office  in  Ontario,  or  with  seeking  favors 
from  the  Government  of  this  Province. 

PERSONAL— MR.  BROWN'S  MISREPRESENTATIONS. 

Desiring  to  lessen  my  influence  with  the  people,  Mr.  Brown,  misrepresent- 
ed the  motive  of  my  opposition  to  the  late  Government  of  the  Dominion,  and 
through  his  newspaper,  charged  me  shortly  before  the  late  general  election,, 
with  being  a  candidate  for  Cabinet  office.  Referring  to  me,  he  said  :  "  He  is 
"  simply  working  for  a  Cabinet  office  in  the  Administration  of  Sir  John 
"  Macdonald  when  the  latter  returns  to  power." 

I  denied  this  at  once,  in  the  following  words,  addressed  to  Mr.  Brown  : 

"  I  am  not  a  candidate  for  Cabinet  office,  and  I  think  you  must  be  aware 
"  of  the  fact. 

"  The  following  is  an  extract  from  my  pamphlet  of  June,  1877  : — 

'  I  am,  as  you  all  know,  one  of  the  non-official  class,  having  nothing  to  gain 
'  by  the  rise  and  fall  of  Administrations  ;  having  no  object  to  serve  beyond 
'  that  which  I  have  in  common  with  you  and  with  every  lover  of,  as  well  as 
1  with  every  taxpayer,  of  Canada — interested  only  in  the  good  name  and  fair 
'  fame  of  our  country  ;  interested  in  the  honest,  efficient  and  economical  admin- 
'  istration  of  public  affairs  ;  and,  above  all,  because  essential  to  the  attainment 


'  of  the  others,  interested  that  our  Ministers  should  be  men  worthy  to  consti- 
'  tute  the  Government  of  Canada— men  of  high  character  and  consistency, 
'  men  of  truth  and  honor.'  " 

Mr.  Brown,  acting  with  great  unfairness,  did  not  publish  my  letter  denying 
his  unjust  imputation  of  improper  motives.  He  would  not  allow  the  readers 
of  the  Globe  to  see  it. 

When  the  Cabinet  was  made  up,  Mr.  Brown,  still  wishing  to  impute  to  me 
the  character  for  which  the  members  of  his  own  party  are  notorious — self- 
seeking — published  in  the   Globe  the  following  paragraph  :■ — 

"  Senator  Macpherson  is  to  receive — should  there  be  no  slips  'twixt  the  cup 
"  and  the  lip — the  Lieut-Governorship  of  Ontario  when  the  term  of  office  of 
"  the  Hon.  Mr.  Macdonald  terminates  in  June,  1880." 

I  need  scarcely  say  that  the  statement  is  as  baseless  in  fact,  as  the  motive 
for  its  publication  was  base.  It  must  have  been  invented  in  the  Globe  office. 
There  never  was  a  tittle  of  foundation  for  it.-  I  had  no  communication,  direct 
or  indirect,  with  Sir  John  Macdonald  while  he  was  engaged  in  forming  the 
new  Ministry.  I  knew  too  well  what  was  due  to  him,  and  to  myself, 
to  volunteer  advice  touching  the  personnel  of  his  Cabinet,  and  with  his 
great  experience  he  did  not  need  to  seek  advice  except  from  those  whom  he 
had  selected  for  his  colleagues.  My  friends  had  long  known  that  I  had  no 
aspiration  for  Cabinet  office.  The  sacrifices  which  a  residence  at  the  seat  of 
Government  would  entail  would  be  greater  than  I  would  willingly  incur. 
Under  our  system  of  Parliamentary  Government,  I  am  aware  it  would  be 
unbecoming  and  improper  for  any  public  man  to  say,  that  he  would  not,  under 
any  circumstances,  accept  office.  Circumstances  might  arise  which  would 
make  the  acceptance  of  office  an  imperative  duty,  but  I  neither  desire  nor 
expect  that  that  duty  will  ever  be  imposed  upon  me. 

With  respect  to  the  high  and  honourable  office  of  Lieut.-Governor  of 
Ontario,  I  quote  the  following  words  from  my  pamphlet  of  December,  1877. 

"  Before  the  late  Mr.  Crawford  was  appointed  Lieutenant-Governor,  my 
"  name  was  freely  mentioned  in  the  press  as  the  probable  successor  to  Mr. 
"  Howland ;  and  I  did  not  keep  it  a  secret  from  my  friends,  many  of  whom 
"  spoke  to  me  upon  the  subject,  that  I  would  not  accept  the  office,  if  it  were 
"  offered  to  me ;  that,  in  fact,  I  would  not  exchange  my  Senatorship  for  any 
"office  in  the  gift  of  the  Government." 

The  views  I  held  then  are  unchanged.  It  is  with  reluctance  that  I  refer  to 
matters  so  entirely  personal  to  myself,  but  I  am  constrained  to  do  so  for  the 
purpose  of  counteracting  the  effect  of  the  misrepresentation  of  my  motives, 
in  which  the  Globe  has  seen  fit  to  indulge. 

DOMINION  AFFAIRS. 

While  addressing  you,  I  shall  offer  some  remarks  on  Dominion  affairs. 
The  Mackenzie  Government  was  routed — righteously  routed — at  the  polls, 
on  the  1 7th  September  last,  but  Mr.  Mackenzie  and  his  colleagues  clung  to 


office  for  weeks  thereafter,  exercising  Ministerial  functions,  in  direct  violation 
of  their  own  former  pledges  and  of  modern  British  usage. 

THE    GLOBE   DEMANDS    DETAILS    OF    NATIONAL  POLICY 
BEFORE  PARLIAMENT  MEETS. 

The  new  Ministers — -those  who  are  members  of  the  House  of  Commons — had 
to  present  themselves  to  their  constituents  for  re-election.  This  occupied  several 
weeks,  and  November  was  well  advanced  before  they  were  able  to  assemble  at 
Ottawa  and  enter  upon  their  Cabinet  and  Departmental  duties.  Yet 
in  the  face  of  these  plain  facts,  from  the  day  Sir  John  Macdonald  was 
called  upon  to  form  an  Administration,  the  self-styled  Reform  press  through- 
out the  Dominion,  led  by  the  Toronto  Globe,  has  been  demanding  to  know 
the  details  of  the  National  Policy  which  the  new  Government  propose 
to  submit  to  Parliament.  The  so-called  Reform  organs  actually  clamored  for 
these  details  before  the  new  Government  was  installed  in  office  to 
deliberate  and  determine  upon  them.  These  editors  must  entertain  a 
very  low  opinion  of  the  intelligence  of  their  readers,  if  they  think  they  can 
impose  upon  them  what  is  so  transparently  unreasonable,  unfair,  and  absurd* 
They  must  look  upon  them  as  incapable  of  discerning  between  what  is  just 
and  unjust,  between  fact  and  fiction.  In  short,  they  must  believe  them  to  be 
thoroughly  gullible.  The  writers  in  the  Globe  have  acted  on  this  assumption 
for  many  years. 

PEOPLE  DO  NOT  NOW  RELY  ON  THE  GLOBE. 

But  I  should  have  thought  that  the  experience  of  the  17th  September  last 
would  have  awakened  even  the  Honorable  George  Brown  to  the  fact  that  his 
dupes  do  not  now  number  more  than  a  small  minority  of  the  people  even  of 
Ontario.  Education  has  emancipated  them  from  his  tyranny.  They  now 
distinguish  between  the  truths  and  untruths  which  appear  daily  in  the  Globe. 
They  have  discovered  that  that  newspaper  is  not  written  in  the  interests  of 
the  people,  but  for  the  political  aggrandisement  of  its  chief  proprietor — Mr. 
Brown.  They  have  learned  that  public  questions  are  not  fairly  submitted  nor 
honestly  discussed  in  the  columns  of  the  Globe  and  of  its  satellites,  but  that 
all  questions  in  controversy  are  represented  as  faultless  or  altogether  bad, 
according  as  their  authors  are  subservient,  or  the  reverse,  to  Mr.  Brown. 

The  absolute  truth  of  this  statement  will  not  be  denied  by  any  intelligent 
reader  of  the  Globe. 

DEMAND  FOR  DETAILS  OF  NATIONAL  POLICY  MADE 
TO  LEAD  PEOPLE  AWAY  FROM  CONSIDERATION  OF 
MAL-ADMINISTRATION  AND  CORRUPTION  OF  LATE 
GOVERNMENT. 

The  loud,  and  audacious  demand  for  the  details  of  the  National 
Policy  is  prompted  by  a  desire  to  withdraw  public  attention  from  the  con- 


sequences  of  the  grievous  mal-administration  of  the  Mackenzie  Govern- 
ment, and  in  taking  this  course  the  Globe  exhibits  considerable  astute- 
ness. It  is  making  a  bold  and  impudent  attempt  to  lead  the  country 
away  from  the  consideration  and  the  remembrance  of  the  maladminis- 
tration and  corruption  of  the  late  Government,  and  trying  to  make  it 
appear  that  their  ignominious  defeat  was  altogether  due  to  their  honest  oppo- 
sition to  the  National  Policy. 

Those  who  were  engaged  actively  in  the  late  contest,  know  that  this  is,  to  a 
very  large  extent,  unfounded.  They  know,  and  the  members  of  the  late  Gov- 
ernment and  Mr  Brown  know,  that  the  proved  personal  recreancy,  viola- 
tion of  pledges,  political  inconsistency,  and  administrative  incapacity, 
extravagance,  nepotism,  favoritism,  and  corruption  of  the  late  Administration 
had  insured  their  defeat. 

THE  ELECTORATE   ASHAMED  OF  GRIT  GOVERNMENT. 

The  failure  of  Mr.  Mackenzie  and  his  colleagues  as  statesmen  and  admin- 
istrators was  so  complete  that  the  more  intelligent  members  of  their  own 
party  had  not  only  lost  confidence  in  them,  but  were  ashamed  of  them, 
and  many  either  abstained  from  voting,  or  went  behind  the  ballot  screens  and 
voted  against  the  Grit  candidates.  These  are  indisputable  and  widely  known 
facts.  The  agitation  of  the  National  Policy  increased  the  majority  against 
the  Mackenzie  Government;  but  that  Government  was  fore-doomed,  even 
if  the  National  Policy  had   not  been  in  controversy. 

MR.  BROWN'S  OBJECT. 

Mr.  Brown's  object  in  laboring  to  make  it  appear  that  the  National  Policy 
was  the  sole  issue  before  the  people  at  the  late  elections,  and  the  only  one  on 
which  they  rendered  a  verdict,  is  very  obvious.  He  knows  that,  if  the  issue  can 
be  narrowed  to  one  of  public  policy,  and  the  defeat  of  the  late  Ministers  be 
attributed  solely  to  their  having  taken  the  unpopular  side  on  a  public  question' 
the  difficulty  of  rehabilitating  them,  even  measurably,  will  be  much  less  than  it 
the  facts  of  their  total  unfitness  to  govern  be  kept  prominently  and  constantly 
before  the  public. 

To  give  effect  to  the  National  Policy,  it  must  be  embodied  in  a  tariff,  and  a 
change  of  tariff  necessarily  touches  every  great  interest  in  the  country — Agricul- 
tural, Manufacturing,  Importing,  in  short,  all  the  interests  of  producers  and  con- 
sumers. No  matter  how  much  earnest  care  and  anxiety,  aided  by  the  best  informa- 
tion within  their  reach,  the  Government  may  exercise  in  re-adjusting  the  tariff,  it 
will  be  impossible  to  so  frame  it  as  not  to  disappoint  many  persons.  It 
must  be  manifest  that  the  details  of  a  new  tariff  will  afford  greater  scope  than 
perhaps  any  other  question,  to  unscrupulous  politicians  of  Reform  pretensions, 
and  to  their  organs  in  the  press,  for  hostile  criticism  in  a  garb  of  candour,  not  to 
say  misrepresentation  of  the  Government,  and  for  arousing  jealousies  and 
dissensions  in  the  Ministerial  ranks. 


THE  PEOPLE  SHOULD  NOT  BE  MISLED  BY  FALSE  ISSUES. 

It  would  delight  Mr.  Brown  to  be  allowed  to  fight  the  battle  of  the  next  five 
years  exclusively  upon  the  National  Policy  question.  He  spreads  his  net  daily  and 
craftily  for  his  Liberal-Conservative  opponents.  I  venture  to  warn  them  of 
the  danger  of  being  entrapped.  The  offences  and  deficiencies  of  the 
late  Government,  and  the  appalling  cost  to  the  country  of  their  incapacity 
and  corruption  should  be  kept  continually  before  the  people 

It  has  become  the  fashion,  now  that  Mr.  Mackenzie  has  fallen,  to  say  that 
his  past  short-comings  should  be  consigned  to  oblivion,  and  that  he  himself 
should  be     spoken   of  with  sympathy  and  even  with  respect. 

The  consideration  besought  for  him  is  greater  than  should  be  extended  to 
any  one  occupying  his  peculiar  position.  I  presume  it  is  asked  for  him  on  the 
principle  that,  "  Nothing  but  what  is  good  should  be  said  of  the  dead."  But, 
while  it  is  to  be  fervently  hoped  that  Mr.  Mackenzie  may  never  again  fill  the 
office  of  Prime  Minister,  he  is  not  politically  dead.  He  is  still  a  member  of 
the  House  of  Commons,  and  no  doubt  faute  de  mieux,  under  Mr.  Brown,  will 
be  the  leader  of  the  Opposition. 

MR.  MACKENZIE. 

Mr.  Mackenzie  is  responsible  for  the  frightful  mis-government  of  the  last  five 
years,  and,  with  his  Minister  of  Finance,  for  the  alarming  mismanagement  of 
the  public  finances,  for  the  unnecessary  increase  of  the  controllable  expendi- 
ture, and  for  the  general  extravagance  and  waste  of  the  people's  money. 
He  is  also  responsible  for  the  incapacity  and  recklessness  which  character- 
ized his  administration  of  the  Department  of  Public  Works.  Mr.  Mackenzie 
will  be  called  upon,  during  future  sessions  of  Parliament,  to  explain  his 
many  and  costly  errors. 

The  new  Ministry  have  entered  upon  their  duties  under  circumstances  of 
unparalleled  difficulty,  and  I  am  sure  the  people  at  large  will  judge  them 
considerately,  and  generously. 

DIFFICULTIES  IN  THE  WAY   OF  PRESENT  GOVERNMENT. 

It  is  well  known  that  they  found  the  finances  of  the  country  not  only 
"mixed and  muddled,"  but  in  a  state  of  great  embarrassment;  the  Exchequer 
depleted;  millions  of  debt  maturing  next  January  and  no  provision  made  for  its 
payment ;  enormous  engagements  incurred  for  the  construction  of  public  works 
which  had  been  commenced  or  conducted  by  Mr.  Mackenzie's  Administra- 
tion in  a  haphazard  and  extravagant  fashion;  millions  which  had  been 
borrowed  expressly  to  meet  these  engagements  alienated  to  the  payment  of 
interest  on  the  Public  Debt  and  the  ordinray  expenditure  of  the  country.  Yet, 
knowing  of  these  engagments,  and  knowing  that  his  Government  had  failed  to 
provide  for  them,  Mr. Mackenzie  endangered  the  credit  of  the  country  by 
clinging  to  office  after  his  Administration  had  ceased  to  represent  the  people. 


45 

If  Mr.  Mackenzie's  Government  had  not  been  utterly  reckless,  the  Minister  of 
Finance  would  have  gone  to  England  and  negotiated  a  loan  early  last 
summer.  Had  he  gone  then  he  would  have  been  in  London  when  the  Treaty 
of  Berlin  was  concluded,  when  money  was  abundant  and  cheap,  when  capital- 
ists were  cheerful  and  hopeful,  and  when  the  public  feeling  toward  Canada 
was  unusually  friendly  and  warm.  A  loan  at  that  time  could  have  been 
offered  under  the  most  favorable  conditions.  How  changed  are  all  the  cir- 
cumstances. The  rate  of  interest  at  the  Bank  of  England  in  June  was  2% 
per  cent.  Now  it  is  5  per  cent.  Gloom  has  taken  the  place  of  hope  in  the 
public  mind.  Confidence  has  been  rudely  shaken  by  that  far-reaching  financial 
catastrophe — the  failure  of  the  City  of  Glasgow  Bank.  Credit  has  been 
impaired  and  it  is  under  these  most  adverse  conditions  that  the  new  Minister  of 
Finance  is  forced  to  enter  the  money-market  of  the  world  to  borrow 
millions.  The  late  Government  placed  the  country  at  great  disad- 
vantage— almost  at  the  mercy  of  money  lenders.  When  the  Minister 
of  Finance  ought  to  have  been  in  England,  he  and  the  Prime  Minister 
were  coursing  over  the  Dominion,  pic-nicking  and  junketing,  viperously  slan- 
dering their  political  opponents,  falsifying  the  record  of  their  own  Administra- 
tion, and  earning  for  themselves  the  disfavor  and  contempt  of  the  intelligent 
persons  who  compose  the  great  body  of  the  Canadian  people. 

RETAINING  OFFICE  AFTER  DEFEAT. 

One  of  the  most  culpable  acts  of  mal-administration  of  which  Mr. 
Mackenzie's  Government  was  guilty,  was  the  imperiling  of  the  public 
credit  not  only  by  failing  to  provide  at  the  proper  time  for  the  public  engage- 
ments, but  by  retaining  office  for  weeks  after  the  defeat  of  his  Ministry,  there- 
by excluding  their  successors,  who  alone  were  competent  to  enter  into  arrrage- 
ments  on  behalf  of  the  country.  Still  their  having  acted  as  they  did  may  not 
have  been  an  unmitigated  evil.  In  the  new  Minister  of  Finance  and  his 
colleagues  the  capitalists  of  England  will  find  men  in  whom  they  may  have 
implicit  confidence.  They  know  that  Mr.  Tilley  does  not  carry  a  "  two- 
faced  shield,"  and  that  perfect  reliance  may  be  placed  in  his  representa- 
tions. They  will  require  no  assurance  that  no  portion  of  the  money  which 
he  may  borrow  will  be  misapplied  and  represented  by  nothing  more 
tangible  than  deficits. 

UNCONSTITUTIONAL  ACTION  OF  MR.  MACKENZIE. 

I  observe  that  Mr.  Mackenzie  is  reported  to  have  addressed  a  meeting  of 
his  partizans  at  Seaforth,  in  October  last,  in  almost  apologetic  terms  for 
having  resigned  office  ;  for  having  surrendered  the  patronage  of  the  Crown, — 
the  power  ot  dispensing  rewards  among  his  insatiable  followers — before  the  meet- 
ing of  Parliament,  and  that  he  took  credit  to  himself  for  having  been  governed 
by  constitutional  principles  worthy  of  a  Disraeli  and  a  Gladstone.  It  would  be 
gratifying  to  the  country  to  believe  that,  notwithstanding  his  failure  as  a  statesman 


46 

and  an  administrator,  Mr.  Mackenzie  had  resigned  so  soon  as  he  discovered  that 
the  people  had  withdrawn  their  confidence  from  him,  and  that  in  doing  so  had 
redeemed  his  own  pledges,  fulfilled  the  spirit  of  the  Constitution,  and  followed 
the  precedents  set  by  modern  British  statesmen.  But  I  apprehend  Mr.  Mac- 
kenzie is  not  entitled  to  credit  for  having  been  moved  to  resign  by  constitu- 
tional considerations  Instead  of  resigning  office  the  moment  the  people 
withdrew  their  confidence  from  him  he  clung  to  it  with  unseemly  tenacity. 
He  followed  tardily  and  with  apparent  reluctance  the  example  of  defeated 
British  Prime  Ministers.  The  truth  is,  Mr.  Mackenzie  retained  office  as  long 
as  he  could  do  so,  and  longer  than  he  would  have  retained  it,  had  he  been 
animated  by  the  constitutional  principles  which  he  professed,  or  by  a 
proper  regard  for  the  public  interests.  Mr.  Mackenzie  knew  that  he 
could  not  retain  office  till  the  usual  time  of  the  meeting  of  Parliament. 
Debentures  of  the  Dominion,  amounting  to  between  Seven  and  Eight 
Millions  of  Dollars,  will  mature  in  London  on  ist  January  next,  and  his 
Government  had  not  provided  funds  to  meet  that  and  other  heavy  engage- 
ments which  will  also  mature  in  January.  The  only  way  in  which  these  can 
be  met  is  by  negotiating  a  new  loan,  and  I  need  scarcely  say  that  a  defeated 
Government  could  not  negotiate  a  loan. 

On  the  17th  September  Mr.  Mackenzie's  Ministry  lost  its  authority  to  bind 
the  country  to  new  engagements,  and,  had  he  sent  his  Minister  of  Finance  to 
London,  to  borrow  money,  that  gentleman  could  not  have  succeeded.  British 
capitalists  would  not  have  treated  with  the  representative  of  a  Government 
which  had  been  rejected  and  deposed  by  the  people.  It  will  thus  be  seen 
that  Mr.  Mackenzie  having  neglected  before  the  elections  to  provide  for  the 
obligations  of  the  Dominion,  could  not  do  so  afterwards,  and  that,  unless 
these  obligations  were  provided  for,  the  credit  of  the  country  would  be 
destroyed. 

I  think  you  will  agree  with  me  that,  under  the  circumstances,  Mr.  Mac- 
kenzie is  not  called  upon  to  apologize  for  having  made  way  for  those  who  are 
alone  authorized  to  act  in  the  name  of  the  people,  and  you  will  also  think 
with  me  that,  in  speaking  as  he  did  at  Seaforth,  he  permitted  it  to  be  under- 
stood that  he  would  have  retained  office,  could  he  have  done  so,  until  Parlia- 
ment met,  regardless  of  his  former  pledges,  not  to  speak  of  the  unconstitution- 
ality of  such  a  course. 

Some  of  the  late  Ministers,  and  notably  the  late  Minister  of  Finance,  have 
got  into  the  habit  of  off-setting  the  Sinking  Fund  against  the  deficits,  thus 
representing  the  Sinking  Fund  as  a  cash  asset.  Nothing  could  be  more 
erroneous  and  misleading,  and  when  such  unsound  views  were  held  in  the 
Finance  Department,  it  is  not  surprising  that  deficits  were  lightly  thought  of. 

Under  the  conditions  on  which  loans  have  been  obtained,  the  contributions 
to  the  Sinking  Fund  must  be  annually  invested  and  held  in  trust, 
and  the  amount  must  be  voted  by  Parliament  like  any  other  item  of 
expenditure.  The  fund  thus  created  goes  on  accumulating  for  the  purpose 
of  extinguishing,  at  maturity,  the  loan  for  the  payment  of  which  it  was  created. 


47 

For  this  purpose,  and  for  this  purpose  only,  it  is,  or  rather  it  will  become  an  asset. 
To  apply  any  portion  of  it  to  any  other  use  would  be  a  breach  of  trust,  an  act 
of  repudiation  which  the  present  Government  will  certainly  not  commit. 

ENCOURAGEMENT  OF  RECIPROCAL   TRADE  WITH  OTHER 

COUNTRIES. 

In  addition  to  having  to  provide  for  large  financial  engagements  inherited 
from  their  predecessors,  Sir  John  Macdonald's  Government  will  have  to 
inaugurate  a  new  Commercial  Policy,  which,  while  it  shall  afford  protection 
to  our  home  industries,  will  yield  sufficient  revenue,  and  while  it  shall  prevent 
Canada  from  being  made  the  "  sacrifice  market  "  of  reckless  foreign  pro- 
ducers, will  not  prohibit  the  importation  of  honestly-priced  foreign  commodities;, 
and  will  not  check  the  sound  competition  which  the  interests  of  consumers 
require.  The  present  tariff  is  full  of  injurious  anomalies  which  should  be 
removed.  Some  of  the  most  important  industries  are  heavily  handicapped. 
These  will  doubtless  be  relieved  and  permitted  to  prosper. 

In  remodelling  the  tariff  I  hope  the  Government  may  see  its  way  to  invite 
and  encourage  reciprocal  trade  relations  not  only  with  the  mother  land  and 
sister  colonies,  but  also  with  foreign  countries.  The  establishment  of  such 
relations  would,  in  my  opinion,  be  productive  of  important  advantages  to 
Canada.  1  hope  the  time  will  come  and  is  not  distant  when  the  Imperial  Govern- 
ment shall  declare  the  British  Empire  to  be  "  one  and  indivisible,"  and  when 
the  many  countries  composing  it  may  trade  with  one  another  on  more  favor- 
able terms  than  with  Foreign  States.  Until  then  it  will  be  impossible  to 
estimate  the  height  of  national  greatness  and  commercial  prosperity  which 
the  Empire  may  attain.  I  am  not  without  hope  that  the  manufacturing 
depression  now  prevailing  in  Great  Britain  may  lead  the  minds  of  her  thought- 
ful people  to  the  consideration  of  the  advantages  which  would  result  from  a 
closer  union  of  interests  than  now  exists  among  the  various  members  of 
the  Empire. 

PUBLIC  WORKS— THE  PACIFIC  RAILWAY. 

The  new  Government  will  have  to  decide  what  public  works  shall  be 
proceeded  with,  pending  the  restoration  of  the  equilibrium  between  revenue 
and  expenditure,  so  recklessly  and  seriously  disturbed  by  the  Mackenzie 
Government.  Foremost  among  our  public  works  is  the  Pacific  Railway, 
and,  considering  the  large  expenditure  which  has  been  incurred  upon  the  two 
ends  of  the  section  between  Lake  Superior  and  the  Red  River — an  expenditure 
which  will  be  utterly  useless  until  the  whole  section  is  completed — it  is  not  desir- 
able that  time  should  be  lost  in  finishing  it.  The  location  of  the  Railway, 
west  of  the  Red  River  will,  no  doubt,  receive  further  and  careful  consid- 
eration, resulting,  it  is  to  be  hoped,  in  finding  a  line  through  the  fertile  and 
settled  region  south  of  Lake  Manitoba  more  desirable  than  the  Northern  line 
of  the  late  Government.     The  location  by  the  Northern  route  was  reported  to 


48 

have  been  adopted,  but  fortunately  ground  has  not  been  broken  upon 
it.  The  Government,  therefore,  is  free  to  select  the  best  alignment  that 
can  be  found,  and  to  cross  the  Red  River  at  any  point  between  Selkirk 
and  the  city  of  Winnipeg. 

THE  PRACTICE  OF  RIGID   ECONOMY   NECESSARY. 

The  new  Government,  owing  to  the  extravagance  and  waste  of  the 
Mackenzie  Administration,  will  be  compelled  to  enforce  the  most  rigid 
economy  throughout  the  Dominion,  and  will  be  expected  to  intro- 
duce a  scheme  of  retrenchment,  beginning  with  the  salaries  of  Ministers 
and  the  sessional  indemnity  of  members  of  Parliament,  and  extending  to 
the  Civil  Service,  so  far  as  may  be  compatible  with  justice  and  true  economy. 
Almost  all  the  Opposition  candidates,  in  Ontario  at  least,  denounced  very 
properly  during  their  canvass  the  extravagance,  selfishness,  and  inconsistency 
of  Mr.  Mackenzie  and  his  colleagues  in  continuing  to  draw,  during  the 
great  depression,  salaries,  which  they,  when  in  Opposition,  had  pronounced 
excessive. 

WASTEFUL    INCREASE    OF   EXPENSE    IN    CIVIL    SERVICE 
BY  LATE  GOVERNMENT. 

I  believe  there  is  room  for  much  retrenchment  in  the  Civil  Service,  not  in 
reducing  the  salaries  of  efficient  officers,  but  in  dispensing  with  supernum- 
eiaries.  When  the  Mackenzie  Government  succeeded  to  office,  they  found 
an  adequate  staff  of  officials  in  all  the  Departments.  Instead  of  waiting  for 
vacancies  in  which  they  might  with  propriety  place  their  proteges,  they  at 
once  appointed  a  multitude  of  them  as  extra  clerks  and  supernumeraries — no 
doubt  at  the  instance  of  their  self-seeking  supporters.  Some  of  these  tem- 
porary appointees  have  been  transferred  from  time  to  time,  in  many  instances 
unnecessarily,  to  the  permanent  list.  This  is  one  of  the  ways  in  which  the 
controllable  expenditure  has  been  enormously  and  improperly  increased.  The 
Government  will,  no  doubt,  take  steps  to  stop  the  wasteful  expenditure  caused 
by  the  costly  and  corrupt  abuse  of  patronage  perpetrated  by  their  predecessors. 
While  I  think  this  course  should  be  pursued  in  the  case  of  supernumaries  im- 
properly appointed,  I  am  not  at  all  in  favor  of  the  American  system  of  dismissals 
on  the  occasion  of  every  change  of  Government.  On  the  contrary,  I  am  uncom- 
promisingly opposed  to  it.  The  public  service  requires  that  the  non-political 
officials  should  serve  their  political  chiefs  for  the  time  being  with  perfect 
loyalty.  It  surely  would  be  most  unjust  to  punish  and  ruin  them  and  their 
families  for  having  faithfully  discharged  their  duty. 

EXCESSIVE  COST  OF  COLLECTING  THE  REVENUE. 

The  "  Charges  on  Revenue,"  that  is,  the  cost  of  collecting  the  Revenue 
through  the  Customs,  Post  Office,  and  other  Departments,  have  been  exces- 
sively and,  I  fear,  corruptly  augmented  under  the  Mackenzie  Administration. 


49 

For  instance,  the  cost  of  collecting  the  Customs  Revenue  in  New  Brunswick 
for  1873  was  $73>353>  an<^  f°r  x^76  ft  was  $96>I7I>  being  an  increase  of 
$22,818  ;  while  the  Revenue  in  1877  was  $155,220  less  than  in  1873.  The 
cost  of  collecting  the  Customs  Revenue  in  New  Brunswick  in  1877  was  within 
a  small  fraction  of  nine  per  cent,  of  the  Revenue,  while  in  the  United 
Kingdom  it  was  only  3.38  per  cent.  It  would  seem  impossible  that  the  great 
increase  in  the  cost  of  collecting  our  Revenue  can  have  been  necessarily 
incurred.  I  fear  that  it  is  due  to  the  same  favoritism  and  corruption  that 
have  been  exposed  in  so  many  other  quarters. 

The  Government  may  find  it  necessary  to  appoint  a  Commission  of  com- 
petent persons  to  ascertain  what  retrenchment  can  be  effected  in  the  chief 
Revenue  Departments,  and  what  supernumeraries  can  be  dispensed  with. 
It  is  no  doubt  difficult  for  Ministers  to  resist  the  pressure  of  supporters 
for  the  appointment  of  their  friends  to  office.  In  view  of  this,  and  to 
secure  greater  efficiency  and  economy  in  the  public  service,  it  may  become 
advisable  to  create  an  independent  permanent  Board  analagous  to  the  Civil 
Service  Commission  of  England,  through  which  appointments  and  promotions 
in  the  Civil  Service  should  alone  be  made. 

IRRESPONSIBLE  EXPENDITURE  IN  THE  NORTH-WEST. 

The  Ministry  will  doubtless  consider  it  necessary  to  enquire  into  the  enor- 
mous expenditure  through  irresponsible  purveyors  in  the  North-West.  I 
believe  the  waste  in  that  region  has  been  prodigious.  A  full  enquiry  can  only 
be  made  where  the  expenditure  has  taken  place. 

BURDENS  INHERITED  BY  PRESENT  GOVERNMENT. 

It  is  manifest  that  the  new  Government  has  inherited  from  their 
predecessors  a  burden  of  responsibility  and  labor  such  as  has  never  devolved 
upon  any  preceding  Administration  in  this  country.  I  have  named  only 
a  few  of  the  weighty  and  important  matters  which  they  will  have  to  deal  with. 
Under  the  circumstances  and  in  the  interests  of  the  country  they  are  entitled 
to  receive  consideration  and  sympathy  even  from  fair-minded  opponents  among 
the  public  men  and  press  of  the  Dominion. 

SECTIONALISM  AND   INTOLERANCE  OF  MR.  BROWN. 

But  how  is  the  new  Administration  treated  by  the  leader  of  the  Opposition 
and  his  newspaper — the  Honorable  George  Brown  and  the  Globe  ?  The 
individual  members  of  the  Government  are  traduced  with  characteristic 
virulence,  while  provincialism,  sectionalism,  and  religious  intolerance  are 
fomented  and  personal  self-seeking  is  encouraged. 

In  Mr  Brown's  opinion,  apparently,  the  place  of  a  public  man's  domicile 
and  his  faith,  not  his  experience,  or  his  recognized  abilities  as  a  statesman  and 
an  administrator,  should  constitute  his  passport  to  the  Cabinet. 

D 


50 

Mr.  Browns  efforts  as  a  public  man  and  a  journalist  have  been  de- 
voted to  inculcating  sectionalism  and  bigotry — sectionalism  between  Pro- 
vinces, antipathies  between  races,  intolerance  between  religious  denonina- 
tions.  For  a  time  his  unpatriotic  labors  met  with  too  much  success, 
but,  under  the  influence  of  education,  the  people  now  receive  the  teachings 
of  the  Globe  at  their  true  value,  as  was  demonstrated  on  the  1 7th  September 
last. 

MR.  BROWN'S  EFFORTS  TO  CREATE  DISSATISFACTION  IN 
THE  DIFFERENT   PROVINCES. 

But  Mr.  Brown's  role  is  unchanged.  He  says  to  Ontario,  tauntingly,  that  all 
the  important  portfolios  in  the  new  Ministry  have  been  given  to  the  Maritime 
Provinces.  He  endeavors  to  make  New  Brunswick  dissatisfied  by  telling  her 
that  only  one  of  her  sons  holds  a  portfolio  in  the  Cabinet,  while  two  of  them  held 
portfolios  under  the  Mackenzie  Government.  Mr.  Brown  is  thus  exercising 
his  influence,  through  the  Globe,  to  prevent  the  consolidation  of  the  Dominion. 
When  the  first  Government  was  formed,  after  Confederation,  it  was  natural 
that  each  Province  should  have  had  her  trusted  statesmen  in  the  Cabinet,  to 
guard  her  interests,  but  it  is  to  be  hoped  the  necessity  for  such  caution  is  pass- 
ing away  and  that  the  time  is  approaching  when  no  greater  number  of  Ministers 
will  be  appointed  than  are  absolutely  required  to  conduct  the  public  business, 
and  that  they  shall  be  chosen  on  account  of  their  conspicuous  fitness,  and 
not  because  of  the  provinces  they  hail  from  or  the  creeds  they  profess. 

I  hope  the  time  will  never  come  when  the  people  of  any  portion  of  the 
Dominion  shall  have  cause  to  believe  that  justice,  whether  administered  on 
the  Bench,  in  the  Cabinet,  or  in  the  halls  of  Parliament,  has  been  turned 
aside  either  by  sectionalism  or  bigotry.  The  encouraging  of  provincialism 
is  unpatriotic  and  dangerous.  If  successful,  it  will  check  the  con- 
solidation of  our  Confederacy,  prompt  demands  for  local  purposes  upon 
the  Dominion  treasury,  which  that  treasury  is  ill  able  to  bear,  and  tend 
generally  to  exalt  the  Provinces  at  the  expense  of  the  Dominion.  Yet  our 
bpurious  Reformers  seem  unable  to  outgrow  the  narrow  provincialism,  which  is 
inculcated  daily  in  the  columns  of  the  Globe.  Among  the  evidences  of  its 
corrupting  tendency,  is  the  survey  three  years  ago  of  sites  for  thirty-four 
new  harbors  in  the  Maritime  Provinces  at  a  time  when  the  Dominion  Ex- 
chequer would  not  permit  their  construction. 

HYPOCRISY  OF  THE  MEMBERS  OF  THE  LATE  GOVERNMENT 

I  observe  that  Mr.  Mackenzie  and  the  other  members  of  his  late  Govern- 
ment, as  well  as  the  rank  and  file  of  his  party,  asseverate  solemnly,  when 
addressing  the  public,  that  they  have  always  been  consistent  and  conscientious 
Free  Traders ;  that  their  faith  in  the  teachings  of  Adam  Smith,  Cobden,  and 
Bright  has  never  wavered ;  that  they  now  have  the  proud  consciousness  of 


51 

having  fallen  martyrs  to  the  truth  they  held  so  dear,  and  of  having  sacrificed 
place,  and  power,  and  patronage  on  the  altar  of  lofty  principle. 

If  this  were  true,  Mr.  Mackenzie  and  his  friends  would  be  entitled  to 
public  sympathy  in  their  fall,  and  to  the  respect  of  all  honest  men.  The 
people  would  lament  that  the  conscientious  adherence  to  a  principle  which 
had  been  found  unsuited  to  this  country  should  have  necessitated  the  dis- 
missal from  office  of  a  band  of  unselfish  patriots. 

Unfortunately  for  Mr.  Mackenzie  and  his  late  colleagues  their  high  sound- 
ing pretensions  are  unfounded.  The  facts  are  the  reverse  of  what  they  state. 
Those  who  know  the  gentlemen  well  would  scarcely  expect  them  to  make  great 
sacrifices  for  the  sake  of  principle,  but,  on  the  National  Policy  question,  so  far 
from  sacrificing  place  to  principle,  they  shamefully  sacrificed  principle  for  the 
sake  of  place.  Happily  for  the  country,  their  dishonesty  failed  to  secure  to  them 
a  continuance  of  power. 

INTENTION    OF   THE  GOVERNMENT  IN  1876. 

1  am  not  divulging  a  secret  when  I  tell  you  that  it  was  well  understood  at 
Ottawa,  during  the  session  of  1876,  that  the  Government  intended  to  amend 
the  tariff  in  the  direction  of  a  National  Policy.  Their  friends  at  Montreal, 
especially  among  the  manufacturers,  believed  they  had  reason  to  expect  such 
an  amendment,  and,  therefore,  gave  their  support  to  the  Ministerial  candi- 
date in  a  contest  then  in  progress  in  that  city.  In  Parliament,  well-known 
semi-official  heralds  delivered  eloquent  speeches  in  behalf  of  native  industry, 
foreshadowing,  it  was  supposed,  an  increase  of  the  tariff.  The  Minister  of 
Finance,  it  was  said,  had  prepared  and  was  ready  to  launch  his  amended 
tariff,  and  hoped  to  receive  for  it  the  approval  of  the  people,  and  especially 
of  those  interested  in  the  waning  industries  of  the  country.  But  "the  best  laid 
schemes  of  mice  and  men  gang  aft  agley." 

REASON  FOR  ABANDONING   THEIR  INTENTION. 

While  Mr.  Mackenzie  and  Mr.  Cartwright  were  framing  the  measure, 
some  of  the  members  from  the  Maritime  Provinces  were  organizing  opposition 
to  it,  and  they  informed  the  Government,  when  on  the  eve  of  submitting  it 
to  Parliament,  that  they  were  Free  Traders  and  would  oppose  an  increase  of 
Customs  duties. 

Here  was  a  grave  emergency  !  The  votes  of  the  dissentients  added  to  those 
of  the  regular  Opposition  might  defeat  the  Government.  Then  was  the  time 
for  the  exhibition  of  that  exalted  and  disinterested  principle  which  Mr. 
Mackenzie  and  his  late  colleagues  now  say  had  always  animated  them. 

Undoubtedly  the  Ministry  were  proposing  to  remodel  the  tariff  in  the  way 
in  which  they  believed  the  public  interests  demanded,  and  they  should  have 
told  their  Maritime  friends  that,  rather  than  sacrifice  the  public  interests,  and 
their  own  principles,  they  would  surrender  the  reins  of  Government  to 
their    opponents.     Adherence   to    principle,     then,    endangered  place  ;   and 


52 

what  did  Mr.  Mackenzie  do  ?  Did  he  "  elevate  the  standard  of  public 
"  morality"  and  desire  Mr.  Cartwright  to  proceed  with  his  tariff,  to  do  justice 
to  the  country  or  fall  in  the  attempt  ?  No  !  he  abandoned  his  tariff, 
and  clung  to  office.  The  Minister  of  Finance  instead  of  remodelling 
the  tariff  had  to  remodel  his  Budget  Speech  from  one  in  favor  of 
Protection  to  one  in  favor  of  Free  Trade,  and  had  to  excuse — what 
was  inexcusable — his  failure  to  cover  the  deficit  of  the  year.  He  had  also  to 
extenuate  almost  a  crime — the  payment  of  interest  on  the  Public  Debt,  and 
other  current  expenditure  out  of  loans — out  of  money  which  had  been 
borrowed  for  other  purposes. 

DID  NOT  MR.  BROWN  SANCTION  THE  INTENDED  POLICY 

OF  1876? 

Mr.  Brown,  the  master-spirit  of  the  so-called  Reform  party,  must  have 
sanctioned  the  amendment  of  the  tariff.  Indeed  its  increase  was  semi- 
officially foreshadowed  in  the  Globe  of  the  25th  of  February,  1876. 

No  silly  articles  upon  the  anti- British  character  of  the  National  Policy 
appeared  in  the  Globe  in  those  days. 

Mr.  Brown  must  also  have  sanctioned  the  abandonment,  of  the  intended 
change,  when  it  was  discovered  that  it  would  endanger  his  authority  and 
the  places  of  his  friends.  He  probably  went  further,  and  directed  the 
Government  to  yield  to  the  gentlemen  from  the  Maritime  Provinces,  assuring 
them  that  he,  through  the  Globe,  would  ring  the  changes  upon  the  Pacific 
Railway  Scandal  and  the  other  scandals,  so  effectively,  that  the  electors 
would  be  again  deluded  into  supporting  what  he  would  represent  as  a 
Reform  Administration.  Mr.  Brown  and  his  friends  have  discovered  that 
the  public  are  not  to  be  duped  so  easily ;  that  the  people  are  not  content 
to  be  made  their  puppets. 

I  have  given  you  a  true  narrative  of  what  occured  at  Ottawa,  in  the 
session  of  1876,  and  I  challenge  Mr.  Mackenzie  and  his  friends  to  disprove  it. 
They  are  bold  and  reckless  in  assertion,  but  I  do  not  think  even  they  dare 
deny  what  is  so  widely  known  and  so  susceptible  of  proof.  If  they  should  do 
so,  I  shall  be  glad  to  meet  them  before  a  Committee  of  either  House  of 
Parliament,  when  their  testimony  and  that  of  others  can  be  taken  under  oath. 

MR.  MACKENZIE'S  BOAST  OF  HIS  PROTECTION  POLICY. 

Mr.  Mackenzie,  in  what  has  been  called  his  "Exposition  of  Policy"  speech, 
delivered  at  Sarnia  on  October  nth,  1875,  alluding  to  the  fact  that  he  and 
his  colleagues  had  increased  the  duty  on  imports  from  fifteen  to  seven- 
teen and  two-thirds  pet  cent,  (sic.,)  claimed  merit  for  having  given  practical 
application  to  what  is  now  known  as  the  National  Policy.  "  We  have, 
■'therefore," — such  was  his  boast  —  "given  an  incidental  protection 
'•  to  the  extent  of  2^3  per  cent,  more  than  had  ever  been  imposed  by  anv 
•'  previous  Administration."     While  taking  credit  for  increasing  the  protection 


53 

to  native  industries,  Mr.  Mackenzie  still  considered  himself  a  Free  Trader, 
as  many  advocates  of  the  National  Policy  still  regard  themselves.  But  what 
he  had  done  he  thought  "  might  be  a  sufficient  answer  to  those  who  have 
"  been  accusing  me  of  having  it  in  view  to  inaugurate  a  free  trade  policy." 
Not  that  he  would  not  gladly  do  so,  if  there  were  no  imperative  and  all- 
controlling  reasons  why  he  should  not ;  he  would  gladly  do  so,  "  if  the  cir- 
"  cumstances  of  the  country  would  permit,  and  if  the  position  of  our  manu- 
"  facturers  would  admit  of  it ;"  but,  as  these  would  not,  and  as  he  must  as  a 
patriotic  Minister  subordinate  his  personal  views  and  desires  to  the  wants  of  the 
country  and  condition  of  our  manufacturers,  he  could  not  think  of  giving 
practical  effect  to  those  principles  of  Free  Trade  which  theoretically  he  held 
so  unreservedly.  It  must  be  obvious  to  all  intelligent  men  who  read  Mr.  Mac- 
kenzie's "  Exposition  of  Policy"  speech,  that  his  opinions  upon  trade  policy 
were  of  the  elastic  order,  until  he  was  persuaded  by  his  Maritime  supporters 
that  he  would  lose  office,  unless  Free  Trade  were  declared  to  be  the  policy  of 
his  Government.  Then,  disregarding  the  "  circumstances  of  the  country," 
and  the  "  position  of  our  manufacturers,"  Mr.  Mackenzie  declared  himself 
an  uncompromising  and  life-long  Free  Trader;  and  then  an  enthusiastic  friend 
of  his  in  the  House  of  Commons  announced  that  Free  Trade  must  be 
inscribed  on  the  banner  of  the  Reform  party. 

FATAL    BLUNDER    OF   MR.  MACKENZIE    AND    HIS 
COLLEAGUES. 

It  must  have  been  gall  and  wormwood  to  the  late  Ministers  to  have  discov- 
ered, as  they  did  on  the  17th  September,  that  they  had  misjudged  public 
sentiment,  and  that,  had  they  increased  the  tariff  in  1876,  their  position  in  the 
country  would  have  been  strengthened.  The  bitterness  must  be  increased  by 
the  knowledge  of  the  fact,  which  Sir  John  Macdonald  and  Dr.  Tupper  have 
stated  publicly,  that  the  Liberal  Conservative  party  had  decided  to  assist  the 
late  Government  in  raising  the  tariff.  The  leaders  of  the  Liberal  Conservative 
party  determined  to  do  this  in  the  interests  of  the  country,  knowing  well  at  the 
same  time  that  the  carrying  of  the  proposed  measure  would  strengthen  their 
opponents  at  the  polls.  If  the  late  Government  had  been  honest  enough  to  have 
proceeded  with  their  intended  tariff  the  unselfish  support  of  the  Opposition 
would  have  enabled  them  to  have  carried  it,  notwithstanding  the  defection  of 
their  Maritime  friends.  They  discovered,  when  too  late,  that  honesty  would  have 
been  their  best  policy,  but  in  that  policy  they  never  showed  faith.  In  their 
case  the  twigs  must  have  been  bent,  and  the  trees  cannot  be  straightened. 

But  for  the  opposition  of  a  few  gentlemen  from  the  Eastern  Provinces 
how  different  would  have  been  the  attitude  of  the  Reformers  of  Ontario 
in  the  late  contest  !  The  ardent  Free  Traders  would  have  been  more 
ardent  Protectionists.  Byles  instead  of  Bastiat  might  have  been  Mr. 
Brown's  guide,  philosopher,  and  friend,  and  if  any  one  had  dared 
to   quote  Bastiat    Mr.    Brown    could    have    proved    conclusively   from    the 


"  sophisms  of  Free  Trade"  how  absurdly  inapplicable  Bastiat's  principles 
and  arguments  are  to  a  country  like  ours.  This  is  the  ludicrous  side  of 
the  picture,  but,  unfortunately,  it  has  a  serious,  a  painful,  and  a  humiliating 
side — that  of  men  who  have  been  Ministers  of  the  Crown  standing  before 
audiences  of  their  countrymen  and,  with  unabashed  brow,  asseverating  that 
which  they  must  be  aware  can  be  disproved.  That  is  a  picture  which  should 
cause  Canadians  to  hang  their  heads  with  shame.  I  now  dismiss  Mr. 
Mackenzie  and  his  Administration. 

I  hope  I  shall  not  have  occasion  again  to  impeach  before  you  a  Government 
of  the  Dominion  or  of  Ontario  for  incapacity,  wastefulness,  corruption, 
recreancy,  or  any  other  delinquency,  political  or  personal.  I  shall  endeavor 
however  in  the  future  as  in  the  past,  to  discharge  any  public  duty  with  which 
I  charge  myself,  fearlessly  and  to  the  best  of  my  judgment  and  ability. 

I  have  the  honor  to  be,  Gentlemen, 

Your  very  obedient  servant, 

D.  L.  MACPHERSON. 

Toronto,  2nd  December,  1878. 


JTTT 


POSTSCRIPT. 


A  REPLY  TO  THE  ATTACKS  OF  THE  HON,  GEORGE  BROWN, 


While  the  preceding  pages  were  still  in  the  press  I  gave  the  proof  sheets  to 
the  newspapers,  and  I  am  glad  I  did  so,  for  it  enables  me  to  notice  here  what 
has  been  said  by  the  Hon.  George  Brown  in  the  Globe,  and  by  the  Ministerial 
organs  generally  upon  my  indictment  of  Mr.  Mowat's  Administration. 

ABUSE  NOT  ARGUMENT. 

Mr.  Brown,  as  I  expected,  was  copious  in  his  abuse  of  myself.  The 
following  are  some  of  the  expletives  which  he  introduced  into  his  criticism 
of  my  charges  :  "tricky,"  "blundering,"  "  systematically  incorrect,"  "dishonest 
"  and  contemptible,"  "pitiable  and  contemptible,"  "jumbles,"  "boomerang," 
"laughing  stock,"  "incompetency,"  "malice  aforethought,"  "gross  fraud," 
"  facing  both  ways,"  "contemptible  trick,"  "blundering  stupidity,"  "cat's  paw," 
"deftness,"  "  flagrant  dishonesty,"  " cowardly,"  " childlike,"  " arrant  cheat," 
&c,  &c.  If  these  coarse  terms  could  truthfully  be  applied  to  the  text  or  tables 
of  my  pamphlet,  it  should  be  an  easy  matter  to  refute  them.  If  Mr.  Brown 
could  disprove  my  statements,  he  would  do  so  calmly  and  convincingly, 
instead  of  raving  vituperatively  at  me  and  making  himself  the  "  laughing 
"  stock"  of  the  country.  The  people  are  well  aware  that  neither  he  nor  his 
satellites  have  succeeded  in  refuting  any  of  the  charges  which  I  have  brought 
against  the  Mackenzie  and  Mowat  Governments. 

Mr.  Brown  alleges  that  I  included  in  the  Expenditure  against  Revenue 
large  amounts  which  were  properly  chargeable  to  Capital. 

To  dispose  of  this  absurd  imputation  I  addressed  the  following  letter  to 
Mr.  Brown,  but  he  would  not  publish  either  it  or  my  tables.  He  would  not 
allow  the  readers  of  the  Globe  to  see  them  : — 

"  To  the  Hon.  George  Brown,  Editor  and  Managing  Director  of  the  Toronto 
Globe : 

"  Sir, — On  my  return  home,  after  an  absence  of  more  than  a  week,  my 
attention  is  called  to  an  article  which  appeared  in  the  Globe  of  Friday  last, 
commenting  on  a  letter  of  mine  published  in  The  Mail  from  advance  sheets 
of  a  pamphlet  on  the  public  affairs  of  Ontario,  which  is  now  in  the  press. 


56 

"  1  expected  personal  abuse  from  your  pen  in  return  for  my  exposure  of  the 
delinquencies  of  the  so-called  Reform  Administration  of  Ontario,  and  I  am 
not  disappointed.  Your  article  of  Friday  upon  me  is,  I  think,  the  freest  and 
fullest  outpouring  of  the  vocabulary  which  you  have  made  especially  your  own 
— Billingsgate — that  I  have  read  in  the  Globe  since  you  showered  it  on  a  learn- 
ed Judge  lor  characterizing  from  the  Bench  your  conduct  in  connection  with 
your  scandalous  Big  Push  transaction,  in  terms  which  were  milder  than  were 
applied  to  it  on  the  streets  by  your  own  friends.  The  wish  may  be  father  to 
the  thought  with  you  that  my  brief  review  of  the  political  history  of  Ontario 
may  not  be  widely  read,  for  you  cannot  contemplate  with  pride  or  satisfaction 
your  own  character  as  delineated  there.  You  will  necessarily  be  described  in 
every  truthful  history  of  Canada  as  a  man  of  great  ability  and  prodigious 
energy,  as  one  who  for  many  years  probably  wielded  more  potent  personal  in- 
fluence than  any  other  individual  in  the  country,  as  one  who  might  have  exer- 
cised that  influence  for  good,  but  did  not,  and  therefore,  as  one  whose  name, 
which  might  have  gone  down  to  posterity  as  that  of  a  beneficent  patriot,  will 
descend  as  that  of  a  tyrannical  political  dictator ;  a  narrow,  selfish,  unscrupu- 
lous demagogue.  It  must  also  be  told  that  you  were  never  loved  but  terribly 
feared  by  the  political  pigmies  whom  you  called  into  existence  to  do  your 
bidding,  and  who  would  never  nave  been  heard  of  but  for  your  patronage  of 
them.  I  will  say  to  those  among  them  who  are  at  present  suspected  of 
meditating  rebellion  against  your  authority,  that  they  had  better  beware.  You 
are  still  powerful  enough  in  your  own  party  to  crush  them — the  ingrates.  It  cost 
you  much  labour  to  make  them  what  they  are,  owing  to  the  general  inferiority  of 
the  raw  material  of  which  they  are  composed,  but,  with  a  few  revolutions  of  the 
Globe,  the  crank  of  which  is  always  in  your  hand,  you  can  unmake  and  anni- 
hilate them.  While  I  am  tendering  advice,  let  me  suggest  to  you  that  the 
word  'senile'  should  be  eschewed  by  men  of ) our  years,  especially  by  yourself, 
the  author  of  the  five  hours'  lecture  on  the  ancient  political  history  of  Canada, 
which  proved  a  soporific  to  so  many  of  your  friends  at  the  readings  of  it,  which 
you  gave  just  before  the  late  general  election,  and  which,  it  is  said,  proved 
fatal  to  some  of  your  own  candidates. 

FINANCIAL   STATEMENTS  UNDENIABLE. 

"  You  do  not  and  cannot  controvert  any  of  my  statements  of  the  finances  of 
Ontario  any  more  than  you  did  those  which  I  published  on  the  finances  of 
the  Dominion,  but  you  dare  not  allow  them  to  pass  unnoticed  at  present. 
You,  therefore,  resort  to  the  weak  device  of  denying  their  general  correctness 
in  an  article  overflowing  with  misrepresentation  of  the  facts  and  detraction  of 
me.  You  complain  that  the  tables  on  which  I  framed  my  financial  indict- 
ment against  the  Government  were  not  published  with  the  text  of  my  pamphlet. 
I  am  not  to  blame  for  this,  as  I  sent  a  set  of  the  advance  sheets  of  the  tables 
with  the  other  matter  to  The  Mail.  To  remove  all  cause  of  complaint  on  this 
point  I  send  you  herewith  a  set  of  the  tables,  and  before  commenting  upon 
them  I  beg  you  will  in  justice  to  your  readers  publish  them.  I  do  not  ask 
you  to  publish  them  in  justice  to  me.  I  have  never  received,  and,  therefore,  I 
do  not  expect  justice  from  you. 

COOKING    THE  ACCOUNTS. 

"  If  you  will  refer  to  table  No.  5,  showing  the  details  of  the  expenditure  for 
the  Administration  of  Justice,  you  will  discover  that  it  is  you  and  not  I  who 
fell  into  error  in  respect  to  the  amount   for    1877.     I   stated  it  correctly  at 


57 

$323,885,  but  you  are  not  much  to  blame,  for  you  were  misled  by  a  bit  of 
cooking  in  the  Public  Accounts.  The  item  of  $44,174,  to  which  you  refer  for 
Law  Reform  and  Consolidation  of  Statutes,  was  placed  under  the  head  of  'Mis- 
cellaneous.' I  transferred  it  to  its  proper  account,  '  Administration  of  Justice  ' 
and  I  dealt  in  the  same  manner  with  the  item  of  $4,900,  charged  in  1876  in 
connection  with  the  Scott  murder  in  Manitoba.*  You  will  find  in  the  same 
table  the  amounts  paid  to  Crown  counsel  in  1871  and  1877,  $7,987  and 
$13,045  respectively.  I  did  not  omit  them  as  you  suppose.  Whether  the 
actual  or  percentage  increase  of  these  items  be  looked  at,  it  is  appalling. 
Your  excuse  for  the  increased  expenditure  in  the  Education  Department — 
that  it  has  arisen  under  an  Act  passed  in  187 1,  which  Mr.  Blake  opposed — is 
altogether  inadmissible  and  frivolous.  If  Mr.  Blake  were  honestly  opposed  to 
the  Act  in  187 1,  why  did  he  not  repeal  or  amend  it  in  1872  when  he  was 
Premier? 

"The  Reformers  of  to-day,  when  in  office,  have  proclaimed  persistently 
their  own  incapacity  as  administrators,  by  declaring  that  they  have  been  in 
almost  all  things  the  slavish  followers  of  their  predecessors.  According  to 
them  all  responsibility  attaches  to  their  predecessors,  none  to  themselves. 

INCREASED  COST  OF  EDUCATION  DEPARTMENT. 

"The  increased  cost  of  administering  the  Department  of  Education  calls 
for  more  satisfactory  explanation  than  you  have  offered.  The  school  tax 
throughout  the  country,  especially  in  the  more  remote  districts,  is  becoming 
intolerably  burdensome.! 

"It  is  deplorable,  if  what  you  say  is  true,  that  the  Ministerial  majority  in  the 
Legislature  should  have  'promptly  snubbed'  Mr.  Macdougall  two  sessions 
ago  for  proposing  to  enquire  into  the  enormous  and  rapid  increase  of  expendi- 
ture in  the  Crown  Lands  Department;  and  did.it  not  go  to  show  that  the 
majority  had  become  unpatriotic  and  servile  ? 

WHO  SUPPLY  THE  PUBLIC  INSTITUTIONS. 

"I  am  glad  to  see  that  while  heaping  insult  upon  me  for  exposing  the  facts, 
even  you  dare  not  justify  the  concealment  of  the  names  of  the  favoured  pur- 
veyors for  the  public  institutions.  But  you  say  there  was  no  motive  for  the 
concealment.  The  public  will  be  able  to  judge  of  that,  when  the  names  and 
amount  paid  to  each  are  obtained.  The  people  will  then  see  how  much  of 
their  money's  worth  has  been  taken  without  competition  or  inspection  from 
grocers  and  others  who  are  notorious  for  their  self-seeking  and  for  their  activ- 
ity as  ward  politicians.  In  the  extract  you  give  from  Mr.  Langmuir's  report, 
it  is  admitted  that  groceries  and  dry  goods  are  not  bought  by  tender.  Pur- 
chasing supplies  on  a  large  scale  without  competition  and  inspection  is,  in  my 
opinion,  an  extravagant  and  vicious  system. 

*  In  1872  and  1873  the  expenditure  in  connection  with  Law  Reform  and  Consolidation  of 
Statutes  was  charged  under  "  Administration  of  Justice  ;"  since  then  it  has  been  placed 
among  the  "  Miscellaneous,"  and  practically  hidden. 

t  Mr.  Brown  makes  light  of  this  statement.  It  does  not  seem  to  have  occurred  to  him 
that  the  more  of  the  Educational  Grant  that  is  expended  in  Departmental  Salaries  and 
Contingencies  the  less  there  will  be  for  the  Schools,  and  therefore  the  more  the  people  will 
have  to  contribute.  They  will  have  to  tax  themselves  more  heavily  under  extravagant 
than  under  economical  Administration.  I  fear  Mr.  Brown's  sympathy  is  with  Placemen 
rather  than  with  toiling  Settlers. 


FOUR  ANNUAL  DEFICITS. 

"  U  you  will  refer  to  my  statements,  Nos.  i  and  14,  of  the  total  expendi- 
ture and  total  receipts  of  the  Province,  you  will  discover  that  the  deficits  have 
amounted,  as  stated  by  me,  to  $2,086,911  for  the  four  years  from,  and  includ- 
ing 1874.  Your  attempt  to  distinguish  between  expenditure  chargeable  to 
capital  and  to  revenue  is  grossly  misleading,  and  is,  I  fear,  intended  to  mis- 
lead. It  is  a  piece  of  unqualified  misrepresentation.  You  must  be  aware 
that  no  such  sub-division  of  the  expenditure  of  Ontario  is  made  in  the  Public 
Accounts.  This  Province  has  not  borrowed  money  with  which  to  construct 
works  and  buildings,  the  interest  only  of  which  would  be  a  charge  on  the 
Revenue,  but  all  the  public  improvements  so  far  have  been  paid  for  out  of 
Revenue.  The  largest  expenditure  for  Public  Works — save  in  1873 — was  in 
1871,  when  it  amounted  to  $430,620,  or  $108,515  more  than  in  1877.  I 
have,  of  course,  charged  it  for  both  years  against  Revenue.  There  is  no  other 
account  to  charge  it  to.  There  is  no  '  capital  account'  in  the  Public  Ledger 
of  the  Province.  In  resorting  to  manifest  subterfuge  to  conceal  the  reckless- 
ness of  your  nominees — Mr.  Mowat's  Government — you  show  that  you  are 
conscious  that  the  Government  cannot  be  successfully  defended.  The  pledges 
which  were  given  by  its  members  when  they  were  in  Opposition  have  not  been 
fulfilled,  and  that  Government  should  not  be  allowed  to  exercise  any  longer 
the  power  which,  with  your  support  and  aid,  it  has  so  grievously  abused.  I 
reproduce  the  following  statement  of  the  deficits  : — 

Deficits. 

1874 — Expenditure $3,871,492 

Receipts 3,446,348 

$425,144 

1875 — Expenditure 3,604,524 

Receipts 3»IS9»495 

445,029 

1876 — Expenditure 3,140,627 

Receipts 2,589,224 

551,403 

1877 — Expenditure 3,117,413 

Receipts 2,452,078 

665,335 

Total  Deficits $2,086,911 


MINISTERS    INCREASING    THEIR     SALARIES     AND    THE 
INDEMNITY  TO  MEMBERS  IN  THE  FACE  OF  DEFICITS. 

"  Its  correctness  is  indisputable.  The  result  of  Reform  Government  under 
your  patronage,  both  in  Ontario  and  in  the  Dominion  has  been  disastrous. 
What  have  you  to  say  in  defence  of  the  cupidity  of  the  Ministers  in  having 
increased  their  own  emoluments  by  the  sum  of  $8,450  a  year  in  the  face  of 
annually  recurring  deficits  and  of  widespread  depression ;  what  in  defence  of 
their  having  twice  increased  the  sessional  indemnity  to  members,  raising  it 
from  $450  to  $800,  when,  if  changed  at  all,  it  should  have  been  reduced  ; 
what  in  defence  of  the  increased  expenditure  on  legislation  generally  ?  May 
it  not  have  been  intended  to  sap  the  independence  and  purity  of  the  Legisla- 
ture ? 


HOW  MONEY  IS  SPENT  IN  EDUCATION  DEPARTMENT. 

What  of  the  increased  annual  expenditure  of  $198,913  in  connec- 
tion with  education  since  187 1,  of  which  $95,845  was  spent  in  the  Depart- 
ments, and  $24,287  for  libraries,  fixtures,  &c,  while  only  $78,781  of  the  in- 
creased amount  was  granted  to  schools ;  what  of  the  increased  expenditure 
under  the  general  head  of  Civil  Government,  what  of  the  increased  amount 
of  the  corruption  fund  styled  '  Contingencies'  and  in  that  sink  of  jobbery  the 
Immigration  Department  ? 

WASTE  INSTEAD  OF  ECONOMY. 

"The  people  will  be  glad  to  receive  from  you,  the  real  head  of  the  Provin- 
cial Government,  a  satisfactory  explanation  of  the  enormously  increased  ex- 
penditure under  the  self-styled  Reform  Administrations  since  1871.  Instead 
of  the  promised  economy  we  have  had  wasteful  extravagance,  which  has  pro- 
duced heavy  annual  deficits,  and  is  rendering  direct  taxation  inevitable,  unless 
the  Administration  be  changed.  I  do  not  say  that  the  whole  of  the  increased 
annual  expenditure  has  been  unnecessary,  but  I  do  say  that  a  large  proportion 
of  it  must  have  been  so,  and  I  fear  corrupt. 

"Take  up  my  tables  seriatim  and  explain  and  justify  the  increased  expendi- 
ture, and  endeavour  to  do  so  candidly  and  calmly.  Do  not  rage  passionately 
and  recklesssly  as  you  did  in  your  editorial  of  Friday  last.  It  will  require 
more  than  vehement  and  groundless  assertions,  mingled  with  abuse  of  me,  to 
satisfy  the  people  that  the  Ministers  whom  you  placed  in  office  and  have  kept 
in  office  in  Ontario  have  been  the  faithful  stewards  you  and  they  promised 
they  should  be.     I  have  the  honour  to  remain, 

"Your  obedient  servant, 

"  D.  L.  MACPHERSON. 
"Toronto,  16th  December,  1878." 

ADMINISTRATION  OF  JUSTICE. 

Mr.  Brown  also  complains  that,  when  stating  the  increased  expenditure  for 
the  Administration  of  Justice,  I  did  not  also  state  the  increased  number  of 
prisoners  committed  for  trial.  Messrs.  Blake  and  Mowat  will  not  thank  Mr. 
Brown  for  calling  attention  to  this  matter  and  compelling  me  to  compare  the 
expenditure  under  Mr.  Sandfield  Macdonald  with  that  under  his  successors. 

That  I  may  not  do  injustice  I  shall  quote  Mr.  Brown's  words.  They  are 
taken  from  the  Globe  of  the   13th  December,  and  are  as  follows  : — 

"The  average  annual  increase  in  the  number  of  prisoners  committed  for 
"  trial  has  been  11.37  Per  cent,  during  the  past  ten  years,  while  the  average 
"  increase  on  Criminal  Justice  account  has  been  barely  half  that  amount." 

I  assume  that  the  number  of  prisoners  committed  is  correctly  stated,  but  I 
have  not  verified  it.  You  would  suppose  from  reading  the  foregoing  extract 
that  the  expenditure  had  increased  at  about  an  average  annual  sum  for  the 
last  ten  years,  and  the  intention  no  doubt  was  to  convey  that  impression ;  but 
the  facts  do  not  support  it,  as  you  will  see  by  referring  to  table  No.  5. 
Omitting  exceptional  items  of  expenditure  in   this   Department,  the  increase 


during  the  four  years  of  Mr.  Sandfield  Macdonald's  Administration,  1868  to 
1871,  was  only  $9,616,  or  at  the  average  of  1.85  per  cent,  per  year,  while  the 
increase  in  the  next  five  years,  1872  to  1876,  amounted  to  the  enormous 
sum  of  $95,293,  or  at  the  rate  of  10.44  per  cent,  per  year.  Thus  the  average 
annual  increase  under  Messrs.  Blake  and  Mowai  was  six  tunes  as  great  as 
under  Sand  fie  Id  Macdonald* 

This  is  astounding,  and  is  enough  of  itself  to  call  for  the  dismissal  of  Mr. 
Brown's  vicariate  in  Ontario.  The  misleading  defence  of  the  Globe  on  the 
increasing  expenditure  in  the  Department  of  Justice  proves  clearly  that  Mr. 
Brown  has  no  regard  for  the  public  interest  as  opposed  to  the  interests  of  his 
proteges  in  the  Government. 

RENEWED   ATTACK   BY  MR.  BROWN. 

After  my  letter  to  Mr.  Brown  was  written  he  renewed  his  attack  upon  my 
pamphlet  {vide  Globe  of  the  17th  December  and  succeeding  numbers).  He 
charged  me  with  inconsistency,  or,  as  he  politely  put  it,  with  "facing  both  ways,' 
for  having  excluded  in  my  pamphlet  on  Dominion  Finance  the  expenditure 
upon  Public  Works  out  of  Capital  down  to  and  including  1872-73,  the  last  year 
of  Sir  John  Macdonald's  Government,  while  now,  to  injure  Mr.  Mowat's  Gov- 
ernment, as  Mr.  Brown  alleges,  I  include  in  the  ordinary  expenditure  certain 
amounts  which  were  expended  in  the  construction  of  public  works,  and 
should,  therefore,  be  charged  to  Capital.  Lest  I  should  do  Mr.  Brown  in- 
justice I  give  the  following  extract  from  his  article,  with  capitals  and  italics 
just  as  it  appeared  in  the  Globe  of  the  17th  December. 

"  Will  it  be  believed  that  Senator  Macpherson  in  his  pamphlet  of  1877,  in 
"  order  to  be  able  to  credit  a  seties  of  surpluses  to  the  Macdonald  Govermnent  at 
u  Ottawa,  EXCLUDES  THE  capital  expenditure  from  the  annual  EXPEND1- 
"  ture,  while  in  his  last  pamphlet,  in  order  to  be  able  to  charge  the  Mowat 
"  Government  at  Toronto  with  a  series  of  deficits,  he  includes  the  capital 
"  expenditure  under  the  annual  expenditure. 

"  In  order  to  make  good  our  assertion,  we  refer  those  who  have  his  former 
"  pamphlet  to  pages  58-59  of  that  precious  production,  and  to  his  pamphlet 
"  just  issued.  For  the  benefit  of  those  who  have  not  the  documents  we  give 
"  the  figures.  According  to  Mr.  Macpherson,  the  Dominion  surpluses  from 
"  Confederation  to  the  change  of  Government  were  as  follows  : — 

Year.  Surplus. 

1867-68 $201,836 

1868-69 34T>°9° 

1869-70 1,166,716 

1870-71  3,712,479 

1871-72 3,125,345 

1872-73 1,638,822 

*  The  items  in  the  expenditure  of  the  Department  of  Justice  charged  for  "  Law  Reform" 
and  "  Consolidation  of  the  Statutes,"  although  they  have  gone  on  increasing  for  four  years, 
may  not  become  permanent  annual  charges  for  those  services.  The  objects  may  nominally 
be  different,  but  the  expenditure  is  pretty  certain  to  be  continued  in  some  form,  for  I  do 
not  know  of  an  instance  of  bona  fide  substantial  retrenchment  by  our  modern  Ontario 
Reformers. 


61 

"  During  the  same  years,  also  according  to  Mr.  Macpherson,  the  expendi- 
"  tures  on  capital  account  were  as  follows,  excluding  the  debts  allowed  to 
"  Provinces,  of  which  we  give  him  the  benefit  : — 

1867-68 $574,208 

1868-69 5I4,o23 

1869-70 3,671,104 

1870-71   3,640,248 

1871-72 6,236,349 

1872-73 6,005,240 

"  During  the  years  1874-77,  according  to  our  pamphleteer,  Mr.  Mowat's 
"  deficits  were  as  follows  : — 

Deficits. 

1874 — Expenditure $3,871,492 

Receipts     3,446,348 

$425,144 

1875 — Expenditure 3,604,524 

Receipts     3,159,495 

445,029 

1876 — Expenditure 3,140,627 

Receipts     2,589,224 

551,403 

1877 — Expenditure 3,117,413 

Receipts     2,452,078 

665,335 

Total  deficits $2,086,91 1 

"  But  included  in  the  above  expenditures  are  payments  on  capital  account  for 
"  the  same  years,  as  follows  : — 

1874 $i,529,I53 

1875 i?54o,973 

1876 985,442 

1877 749,097" 

IGNORANT  OR  DISHONEST. 

Every  intelligent  reader  of  the  above  will  ask  himself  whether  Mr.  Brown  is 
altogether  ignorant  on  the  subject  of  finance,  or  shamelessly  dishonest  as  a 
journalist  and  political  leader.  I  shall  first  dispose  of  the  Dominion  portion 
of  his  charge  against  me. 

The  Dominion  Government  has  borrowed  large  sums  for  the  construction  of 
public  works.  The  interest  on  these  loans  and  the  contributions  to  the  sinking 
fund  only  are  charged  in  the  annual  expenditure,  and  for  the  obvious  reason 
that  these  are  the  only  items  connected  with  Capital  which  are  paid  yearly. 
The  annual  contributions  to  the  sinking  fund  should  suffice  to  liquidate  the 
loans  at  maturity,  and  it  is  by  means  of  these  contributions,  through  the 
ordinary  annual  expenditure  out  of  revenue,  that  the  borrowed  capital  is 
repaid.  Mr.  Brown  would  have  the  public  to  suppose  that  the  Capital  an- 
nually spent  is  charged  in  the  annual  ordinary  expenditure,  and  that  I  pur- 
posely omitted  it.     He  knows  better,  but  is  attempting  to  deceive  the  public. 


62 

In  the  case  of  the  Dominion  I  dealt  with  the  controllable  expenditure.  I 
showed  how  the  interest  on  the  debt  was  increasing,  but  I  did  not  include  it 
in  the  controllable  expenditure,  nor  did  I  hold  the  Government  of  Mr.  Mac- 
kenzie responsible  for  the  whole  of  its  increase.  I  pointed  to  the  increase  of 
the  ordinary  controllable  expenditure  under  Mr.  Mackenzie's  Administra- 
tion, but  of  course  I  did  not  include  in  it  the  capital  expended  upon  the 
canals,  railways,  &c.  If  I  had  done  so  the  deficits  under  Mr.  Mackenzie, 
omitting  debts  allowed  to  Provinces,  would  have  been  as  follows  : 

1873-74.  I874-75-  1875-76.  1876-77. 

$4>365>922  $5>987>54i  $9>°54>9°3  $9>4Q3>349 

Why  did  not  Mr.  Brown  show  this  ?  Why  did  he  not  continue  his  illustra- 
tion down  to  the  latest  year  for  which  we  have  the  Public  Accounts  ?  I  pre- 
sume he  saw  its  absurdity,  and  that  he  could  not  impose  it  upon  the  people. 

In  the  case  of  Ontario,  I  repeat,  there  has  been  no  expenditure  out  of 
capital,  and  it  is  amazing  that  Mr.  Brown  should  stultify  himself  by  asserting 
that  there  has  been.  It  is  unworthy  of  one  in  his  position  to  misrepresent  the 
facts  relating  to  the  public  expenditure  as  he  has  done.  Ontario  has  had  but 
one  purse.  Into  it  all  receipts  have  been  poured  and  treated  as  revenue ;  out 
of  it  all  payments  have  been  made,  and  these  have  been  regarded  as  ordinary 
expenditure  out  of  revenue  by  all  the  Governments  which  have  been  in 
power,  beginning  with  that  of  Mr.  Sandfield  Macdonald.  This  was  the  correct 
and  only  way  to  deal  with  the  expenditure,  as  will  be  plain  to  all  except  the 
merest  tyros  in  the  Brown  new  school  of  finance. 

DIFFERENCE   BETWEEN   CAPITAL  AND  REVENUE. 

Mr.  Brown  does  not  seem  to  understand  the  difference  between  expenditure 
out  of  capital  and  out  of  revenue,  but  the  intelligent  people  of  Ontario, 
experienced  as  they  are  in  municipal  affairs,  do  understand  it. 

If,  for  example,  a  Township  or  County  should  build  a  bridge  or  any  other 
work,  and  pay  for  it  out  of  Revenue,  that  isy  without  issuing  debentures  or 
creating  a  loan  for  the  purpose,  would  the  taxpayers  of  the  municipality  com- 
mit the  folly  of  alleging  that  although  the  work  had  been  paid  for  as  it  pro- 
ceeded out  of  the  income  of  the  year,  yet  by  some  mode  unknown  to 
accountants  the  expenditure  should  be  charged  to  Capital.  Could  any  pre- 
tension be  more  transparently  absurd  ?  And  yet  it  is  what  Mr.  Brown  says 
should  be  done  in  respect  to  the  Provincial  expenditure  ! 

DIFFERENCE  BETWEEN  AN  ASSET  AND  A  SURPLUS. 

Again,  Mr.  Brown  does  not  appear  to  know  the  difference  between  an 
asset  and  a  surplus.     He  actually  confounds  the  one  with  the  other. 

I  will  try  to  make  the  distinction  between  them  clear  to  him  by  means  of  a 
familiar  and  homely  illustration.  Suppose  he  had  a  handsome  surplus  at  his 
credit  at  his  bankers,  and  wishing  to  add  to  his    herd  at  Bow  Park,  bought  a 


63 

short  horn  cow,  and  gave  a  cheque  for  her  price,  say  $20,000,  would  not  his 
surplus  be  reduced  by  that  amount  ?  He  would  have  the  cow  to  represent 
her  cost,  she  would  be  an  asset,  but  his  cash  surplus  would  be  reduced,  he 
would  have  $20,000  less  at  his  bankers  to  draw  upon.  So  it  is  with  Ontario. 
She  has  built  certain  asylums,  prisons,  &c,  and  these,  as  their  construction 
proceeded,  were  paid  for  out  of  revenue,  but  Mr.  Brown,  with  rare  audacity, 
now  says  that  their  cost  should  be  regarded  as  Capital,  and  should  be  added 
to  the  surplus. 

YOUNG  MEN'S  LIBERAL  CONSERVATIVE  ASSOCIATIONS. 

If  Mr.  Brown  should  make  the  tour  of  the  Province  for  the  purpose  of 
addressing  the  people  on  finance  and  should  give  utterance  to  the  erroneous 
ideas  which  he  has  expressed  through  the  Globe  in  respect  to  the  Public- 
Accounts  of  the  Province,  I  will  undertake  to  say  that  at  all  his  meetings  his 
views  would  be  refuted  and  ridiculed  not  only  by  men  of  large  experience  but 
also  by  the  members  of  the  Young  Men's  Liberal  Conservative  Associations — 
the  intelligent  youth  who  constitute  the  future  hope  of  this  country. 

During  the  Administration  of  Mr.  Sandfield  Macdonald  the  sum  of 
$1,237,261  (see  table  No.  10)  was  expended  in  public  works  and  buildings, 
but  no  one  speaking  on  behalf  of  that  Administration  pretended  that  that  sum 
formed  part  of  the  surplus.  Mr.  Sandfield  Macdonald's  surplus  was  what  the 
word  implies — hard  cash  or  cash  securities.  If  he  had  not  expended 
$1,237,261  on  public  works  his  surplus  would  have  been  greater  than  it  was 
by  that  amount. 

The  buildings  and  other  properties  which  have  been  constructed,  are 
probably  worth  their  cost,  and  may  be  called  assets, — inconvertible  assets, 
but  their  cost  cannot  be  made  to  form  part  of  the  surplus.  A  considerable 
portion  of  their  cost  may  be  said  to  have  been  drawn  from  the  surplus,  which 
pto  tanto  was  reduced.  I  have  not  found  fault  with  the  building  of  institu- 
tions for  the  relief  and  comfort  of  the  sick  and  the  afflicted,  or  for  the 
reformation  or  punishment  of  the  depraved  and  the  criminal,  or  with  carrying 
out  or  aiding  public  improvements,  so  far  as  the  resources  of  the  Province  will 
allow,  but  I  do  complain  of  the  continued  billeting  upon  the  public  Treasury  of 
partizan  purveyors  and  supernumeraries,  of  the  increase  of  the  controllable 
expenditure  at  a  time  when  the  expenditure  exceeds  the  income,  and  I  feel 
it  my  duty  to  tell  the  people  of  Ontario  that  the  surplus,  a  good  deal  of  which 
has  been  spent  extravagantly  and  corruptly,  is  being  rapidly  reduced,  and 
under  the  auspices  of  Messrs.  Brown  and  Mowat  will   soon  disappear. 

SANDFIELD  MACDONALD'S  SURPLUS. 

In  187 1  the  Brown  Reformers  inherited  from  Mr.  Sandfield  Macdonald  a 
surplus  in  cash  and  cash  securities  of  $3,647,946  (vide  Table  No.  15),  and  on  the 
31st  December  last  it  stood  at  $2,639,212,  or  $1,000,000  in  round  figures  less 
than    in    187 1.     The   equilibrium    between    Revenue   and    Expenditure    has 


b4 

been  destroyed,  the  Expenditure  of  the  Province  for  the  last  four  years  has 
annually  exceeded  the  Revenue,  and  the  deficits  in  those  years  amounted  in 
the  aggregate  to  $2,086,911:  Mr.  Brown  attempts  to  conceal  those  deficits 
under  the  debris  of  assets  which  are  not  only  inconvertible,  but  which  entail 
heavy  annual  expense  for  maintenance.  Now,  whether  he  has  done  this  from 
ignorance  or — what  is  more  probable — for  the  purpose  of  misrepresenting  the 
facts  and  deceiving  the  people,  matters  little.  The  fact  that  such  untenable 
and  absurd  ground  is  taken  by  Mr.  Brown  and  the  members  01  the  Govern- 
ment, proves  these  gentlemen  to  be  unworthy  to  be  entrusted  with  the  conduct 
of  the  public  affairs  of  an  intelligent  people. 

LATEST  DEFENCE  OF  EXTRAVAGANCE. 

The  latest  defence  that  I  have  seen  of  the  increased  expenditure  by  the 
present  Government  is  that  it  has  been  caused  by  the  legislation  of  Mr. 
Sandfield  Macdonald.  The  inventors  of  this  baseless  excuse  must  have  un- 
bounded confidence  in  the  credulity  of  the  people. 

It  is  Mr.  Mowat's  extravagant  Administration  not  Mr.  Sandfield  Macdon- 
ald's  legislation  that  has  produced  deficits.  Whoever  knew  Mr.  Sandfield 
Macdonald,  or  has  learned  aught  of  the  leading  traits  of  his  public  character, 
must  be  aware  that  he  never  would  have  permitted  the  expenditure  of  the 
country  to  have  exceeded  the  revenue.  But  if  any  legislation  for  which 
Mr.  Sandfield  Macdonald  was  responsible  proved  more  costly  to  administer 
than  was  anticipated,  why  did  not  Mr.  Mowat  amend  or  repeal  it  ?  He  has 
had  the  power  to  do  so  for  the  last  six  years,  and  if  he  has  not  exercised  it 
he  and  not  his  deceased  predecessor  is  responsible  for  the  consequences. 

The  attempts  of  the  self-styled  Reformers — seven  years  after  they  attained 
to  supreme  power  in  Ontario — to  blame  their  predecessors  for  the  evils  which 
have  resulted  from  their  own  mal-administration  can  only  be  regarded  as 
puerile  acknowledgments  of  their  incapacity.  Who  will  believe  that  Sandfield 
Macdonald  would  have  been  guilty  of  doing  what  Mr.  Mowat  has  done — 
swelling  the  annual  deficits  by  increasing  his  own  and  other  salaries  ?  The 
"  Salary  and  Indemnity  Grab  Act"  was  none  of  Mr.  Sandfield  Macdonald's 
legislation.  But  then,  Mr.  Sandfield  Macdonald  was  the  head  of  his  own 
Government.  Can  it  be  said  with  truth  that  Mr.  Mowat  is  the  real  head  of 
the  Administration  which  by  courtesy  bears  his  name  ? 

ALARMING  CONDITION   OF   OUR  FINANCES. 

The  Ministerial  cause  must  be  hopelessly  bad  when  Mr.  Brown  and  his 
followers  are  driven  to  advance  pretensions  in  its  defence  which  are  trans- 
parently fictitious,  delusive,  and  false.  All  but  they  know  that  a  deficit  is  the 
amount  by  which  the  Revenue  of  the  country  falls  below  the  Expenditure, 
and  that  according  to  this,  the  only  rule,  the  deficits  of  Ontario  have  been  : — 

1874.  1875.  1876.  1877. 

Deficit  for $425,144        $445,029        $551,403        $665,335 


65 

These  figures  demonstrate  the  alarming  condition  into  which  the  finances 
have  been  brought  by  Reform  Administration — the  extent  to  which  the 
Expenditure  exceeds  the  Revenue.  Their  accuracy  cannot  be  shaken  by  Mr. 
Brown's  reckless  mis-statements.  Intelligent  men  can  calculate  for  themselves 
how  long  it  would  take  Mr.  Mowat  to  spend  the  balance  of  the  surplus,  and 
to  plunge  the  country  into  heavy  direct  taxation.  Even  the  proceeds  of  the 
assets  to  which  the  Province  succeeded  at  Confederation  would,  under 
his  administration,  only  postpone  for  a  short  time  the  advent  of  direct 
taxation.*  It  is  with  countries  as  with  individuals — if  they  spend  more  than 
their  income,  disaster  is  inevitable. 

DRAINAGE. 

Mr.  Brown  complains  that  I  included  in  the  expenditure  the  amounts 
advanced  for  drainage  purposes.  Of  course  I  did,  and  if  I  had  omitted 
them  I  should  have  done  what  Mr.  Brown  has  done,  misrepresented  the  state 
of  the  public  finances.  I  also  entered  among  the  receipts  the  amounts 
repaid  on  account  of  the  drainage  advances.  Why  did  Mr.  Brown  conceal 
this  fact  ? 

TABLES. 

The  amount  of  every  item  which  has  appeared  on  either  side  of  the  Public 
Accounts,  from  ist  July,  1867,  to  jist  December,  i8yj,  is  included  in  some  one 
of  the  tables  of  this  pamphlet. 

MR.  BROWN  ON  PUBLIC  ACCOUNTS. 

Has  Mr.  Brown  mastered  the  Public  Accounts  of  the  Province?  His 
criticism  of  my  exposure  of  the  existing  extravagance  has  been  not  only 
altogether  erroneous,  but  so  reckless  and  absolutely  harum-scarum  in  character 
that  I  am  almost  constrained  to  believe  that  he  does  not  comprehend 
the  subject. 

If  he  had  come  to  me,  I  would  cheerfully  have  explained  it  to  him, 
and  had  he  done  so,  he  would  have  been  more  profitably  employed  than 
in  villifying  me  and  in  misrepresenting  facts  which  deeply  concern  the  people. 

ARBITRATION    BETWEEN   ONTARIO  AND  QUEBEC. 

Representing  Ontario  as  I  did  in  the  arbitration  with  the  Pro- 
vince of  Quebec,  I  early  became  familiar  with  her  accounts  and  financial 
affairs.  When  referring  to  the  arbitration,  especially  in  view  of  the 
manner  in  which  I  am  being  traduced  by  Mr.  Brown  and  his  myrmidons,  I 
think  I  may  without  indelicacy  say  that  it  afforded  me  no  small  gratification 
to  learn  that  the  award  of  Judge  Gray  and  myself,  had  been  confirmed 
in  every  particular  by  the  highest  tribunal  in  the  British  Empire — the 
Judicial  Committee  of  the  Privy  Council. 

■'  Sec  Appendix. 
v. 


66 

WHAT  ME.  BROWN  SHOULD  HAVE  DONE. 

Instead  of  advancing  the  absurd  pretension  that  a  portion  of  the  expendi- 
ture should  be  charged  to  what  does  not  exist  in  Ontario — Capital  Account — Mr. 
Brown  should  have  spoken  in  words  of  warning  to  Mr.  Mowat  and  his 
colleagues  for  treating  as  ordinary  Revenue  what  is  really  Capital,  I  refer  to 
Territorial  Revenue,  the  proceeds  of  lands  and  timber.  Every  farmer  who  sells 
a  part  of  his  farm,  or  of  the  wood  upon  it,  and  spends  the  proceeds  knows  that 
he  has  spent  so  much  of  his  capital,  and  that  is  precisely  what  is  being  done 
in  Ontario.  The  public  domain  and  timber  are  being  sold  and  the  pro- 
ceeds spent  with  alarming  prodigality.  Neither  land  nor  timber  can  be 
reproduced,  and  the  revenue  from  these  sources  is  diminishing  and  in  time 
will  cease.  When  that  time  comes,  the  days  of  debt  and  direct  taxation  will 
have  come,  and  they  are  not  far  distant,  if  the  management  of  affairs  is  allowed 
to  remain  in  fhe  hands  of  such  Reform  Governments  as  have  ruled  in  Ontario 
since   1871. 

EXISTENCE  OF  CONFEDERACY  ENDANGERED  BY  THIS 

EXTRAVAGANCE. 

The  very  existence  of  our  Confederacy  is  seriously  endangered  by  the 
extravagance,  and  worse  than  extravagance,  which  has  characterized  the 
Administrations  of  the  self-styled  Reformers  at  Ottawa  and  Toronto.  The 
people  will  not  be  able  long  to  stagger  under  the  burdens  which  have  been 
placed  upon  them  by  insincere  men  and  incapable  Administrators.  A  large 
measure  of  retrenchment  has  become  indispensable,  not  in  the  sense  of 
checking  useful  expenditure  but  in  stopping  wasteful  administration,  and  in 
purging  the  public  service  of  supernumeraries — the  Reform  parasites  who 
through  favoritism  and  corruption,  have  been  fastened  upon  the  public 
Treasury. 

EXPENDITURE  OUT  OF  CAPITAL  AND  OUT  OF  REVENUE 

AGAIN. 

I  say  again  that  the  Capital  expended  by  the  Dominion  (except  the 
items  for  interest  and  sinking  fund)  forms  no  part  of  the  ordinary  annual 
expenditure  detailed  in  the  Public  Accounts,  and,  therefore,  it  could  not 
have  been  included  in  my  statement  of  the  ordinary  and  controllable  expendi- 
ture, for  the  increase  of  which  it  was  that  I  held  Mr.  Mackenzie's  Government 
responsible  in  my  speeches  in  the  Senate  and  in  my  pamphlets  of  June  and 
December,  1877.  Ontario,  on  the  other  hand,  has  paid  for  all  her  public 
works  and  buildings  out  of  Revenue,  she  has  no  Capital  Account.  In  the 
Public  Accounts  of  the  Province  all  expenditure  is  treated  properly  as  ordinary 
expenditure  out  of  Revenue,  and  I  had  to  show  it  accordingly  in  my  tables. 


07 

WHO   IS   THE  TWO-FACED  ONE  ? 

In  stating  the  facts  just  as  they  appear  in  the  Public  Accounts,  both  of  the 
Dominion  and  of  Ontario,  and  as  they  ought  to  be  presented,  how  could  it  be 
said  that  I  had  "faced  both  ways?"  I  think  I  must  have  satisfied  you  and  all 
fair-minded  men  that  the  odious  imputation  does  not  apply  to  me,  and  that 
Mr.  Brown  when  inditing  it  was  well  aware  that  he  was  penning  an  unmiti- 
gated and  wicked  slander.  I  submit  that  I  have  proved  that  it  is  Mr.  Brown 
who  has  "faced  both  ways,"  and  that  his  criticisms  in  the  Globe,  of  my 
writings  and  statements  abound  with  shameless  instances  of  the  suppressio  veri 
and  the  suggestio  falsi — with  gross  misstatements.  What  motive  can  Mr. 
Brown  have  for  resorting  to  such  unworthy  means  to  endeavor  to  conceal 
from  the  people  the  delinquencies  of  Mr.  Mowat's  Government  ?  He  did  the 
same  for  Mr.  Mackenzie's  Government ! 

MR.  BROWN'S    MISREPRESENTATION    OF    THE    STATE    OF 

OUR  FINANCES. 

Mr.  Brown's  distortion  of  the  public  expenditure  is  most  culpable  and 
unpatriotic.  His  mixing,  muddling  and  blundering,  (to  borrow  from  his  own 
vocabulary),  or  worse,  are  incomprehensible,  coming  from  him, — the  journalist 
of  great  experience,  the  long-time  political  leader,  the  absolute  dictator 
of  a  great  party,  the  Finance  Minister  of  United  Canada  in  1858.  Blunder- 
ing on  the  part  of  one  invested  with  so  great  a  weight  of  responsibility  as 
rests  upon  Mr.  Brown  is  inexcusable  ;  but,  perhaps,  it  ought  not  to  excite 
surprise  that  Mr.  Brown  should  blunder  now,  for,  if  he  had  not  often  blundered 
as  a  leader,  his  party  would  not  be  where  it  lies  to-day.  He  led  it  into  pitfall 
after  pitfall,  and  finally,  on  the  17th  September  last,  carried  it  headlong  over 
the  fatal  precipice.  Mr.  Brown  has  been  an  incubus  upon  his  party ;  yes,  and 
upon  the  country.  It  is  not  strange,  therefore,  that  the  members  of  his  party 
who  are  endowed  with  any  ability  and  mental  independence,  should  desire  to 
shake  him  off;  but  they  will  find  that  a  difficult  task.  The  Administrations  of 
Messrs.  Mackenzie  and  Mowat  committed  many  indefensible  and  blameable 
acts,  but  no  one  of  these  has  been  condemned  by  Mr.  Brown — on  the  contrary, 
all  have  been  defended  by  him  in  the  Globe — proving  that  Mr.  Brown  is  not  a 
sentinel  of  the  people.  Much  of  what  he  has  said  on  the  finances  must  have 
been  intended  to  bewilder  and  deceive  the  public.  He  does  not  give  the 
people  credit  for  possessing  the  intelligence  that  they  do  possess. 

"  ORGANIZED   HYPOCRISY." 

Think  of  the  hardihood  of  Mr.  Brown — he,  the  real  head  of  the  Govern- 
ment of  Ontario  and  of  the  late  Government  of  the  Dominion,  the 
dictator  of  the  "  Organized  Hypocrisy," — accusing  any  one  of  two-facedness. 
Duplicity  is  the  chief  characteristic  of  his  Ministerial  proteges  who 
promised  economy  and  indulged  in  unexampled  extravagance ;  who  promised 


OS 

purity  and  revelled  in  nepotism,  jobbery,  and  corruption,  who  retained  as  a 
colleague  a  Minister  of  Finance  who  actually  boasted  that  he  carried  a  two- 
faced  shield.  Mr.  Brown  should  remember  his  own  hypocrisy  in  writing 
on  the  same  day  editorials  upon  the  criminality  of  bribing  electors  and 
Big  Push  letters  begging  for  money  wherewith  to  bribe  them. 

Despite  all  that  Mr.  Brown,  in  the  Globe  or  elsewhere,  and  his  followers  in  their 
several  walks  may  say  in  disparagement  of  me,  the  people  will  acquit  me  of 
having  been  guilty  of  inconsistency  or  misrepresentation  in  the  statements  of 
the  public  expenditure  of  the  Dominion  and  of  Ontario  which  I  have  sub- 
mitted to  them,  and  they  will  see  that  in  attempting  to  refute  or  to  shake  the 
correctness  of  those  statements,  Mr.  Brown  and  his  associates  have  utterly 
failed  and  have  simply  been  biting  a  file. 

A  CHALLENGE. 

The  contents  of  the  tables  in  this  pamphlet  are  taken  from  the  Public 
Accounts,  and  1  challenge  Mr.  Brown  and  the  Government  of  Ontario 
to  an  audit  of  them — if  they  dispute  their  correctness — before  the  highly 
qualified  gentlemen  to  whom  I  proposed  last  summer  to  submit  my  tables  of 
Dominion  expenditure,  viz.,  the  General  Managers  of  the  Bank  of  Montreal, 
the  Merchants'  Bank,  the  Canada  Permanent  Loan  and  Savings  Company,  and 
the  Canada  Life  Assurance  Company,  and  I  am  willing  also  to  leave  it 
to  the  same  gentlemen  to  say  whether  Mr.  Brown's  views  as  set  forth  in 
the  numbers  of  the  Globe  from  which  I  have  quoted,  or  mine  contained 
herein,  are  correct,  in  respect  to  Revenue,  Expenditure,  Assets,  Deficits  and 
Surpluses. 

I  see  that  Mr.  Brown  is  exercised  over  the  paternity  of  my  pamphlets.  If 
he  could  refute  my  statements,  he  would  not  be  anxious  to  relieve  me  of  the 
responsibility  of  their  authorship.  When  the  late  Prime  Minister  wishing  to 
lessen  the  influence  of  my  first  pamphlet  with  the  people  questioned  my 
authorship,  I  denied  his  false  imputation,  and  denied  it  only  to  frustrate  his 
mean  design.  The  people  have  not  complained  of  my  style,  and  even  Mr. 
Brown's  Reformers  have  found  fault  only  with  its  plainness.  In  renewing  now 
the  false  and  silly  insinuation  in  respect  to  authorship,  Mr.  Brown  is  merely 
casting  at  me  the  venom  of  an  unscrupulous  partizan  and  defeated  controver- 
sialist— defeated,  because  he  foolishly  attempted  to  combat  the  truth. 

In  conclusion,  I  suggest  to  Mr.  Brown  that  when  he  has  occasion  to  discuss 
finance  in  the  Globe,  he  should  employ  a  writer  who  understands  the  subject, 
one  who  knows  at  least  the  difference  between  Capital  and  Revenue,  and 
between  an  Asset  and  a  Surplus,  and  that  he  himself  should  avoid  exhibiting 
again  as  he  did  in  his  comments  on  the  financial  condition  of  Ontario  either 
his  unpardonable  ignorance  as  a  financier  and  accountant  or  his  rank  dis- 
honesty as  a  journalist  and  public  man. 


1).    L    M. 


Toronto,  31st   December,  1878. 


69 


NOTA      BENE. 


Mr.  Brown  has  devoted  an  article  in  the  Globe  of  the  7th  January 
to  my  "  Postscript."  Instead,  however,  of  discussing  the  condition  of  the 
finances  of  Ontario  with  the  calmness  which  the  subject  demands  and 
which  I  begged  of  him  to  observe,  he  has  indulged  in  more  than  a  column  of 
what  is  almost  wholly  invective,  and  such  of  it  as  is  not  invective  is  either  a 
misrepresentation  of  facts  or  positive  mis-statement.  Before  dealing  with 
these  I  must  congratulate  Mr.  Brown  upon  the  progress  he  has  made  in  his 
financial  studies. 

AN  ASSET  NOT  A  SURPLUS. 

He  has  actually  learned  that  an  asset  is  not  necessarily  a  surplus.  I 
think  Mr.  Brown  might  have  acknowledged  that  he  owed  his  enlighten- 
ment on  this  point  to  me — to  the  Bovine  illustration  which  I  submitted 
in  my  "  Postscript,"  and  which  placed  the  distinction  between  an  asset 
and  a  surplus  so  plainly  before  him  that  he  could  not  fail  to  comprehend  it. 
He  now  treats  surplus  as  capital,  and  does  it  as  if  he  fancied  he  had  made  a 
discovery.  Every  one  but  Mr.  Brown  knew  that  surplus  and  capital  are  sub- 
stantially convertible  terms. 

SURPLUS  AS  CAPITAL. 

I  quote  the  following  extract  from  Mr.  Brown's  article  which  appeared  in 
the  Globe  of  yesterday  : 

"  He  (Mr.  Macpherson)  boldly  asserts  that  no  expenditure  can  be  made 
"  out  of  capital  unless  the  capital  has  been  borrowed  for  the  purpose.  Ac- 
"  cording  to  this  theory,  no  matter  how  much  money  we  save  each  year,  and 
"  no  matter  how  long  we  keep  on  accumulating  a  surplus,  we  cannot  possibly 
"  have  any  capital  to  spend  until  we  begin  borrowing.  A  farmer  has,  for 
"  instance,  an  income  of  $1,000  a  year,  but  he  spends  $800  of  it  in  farm  and 
"  household  expenses.  The  other  $200  he  deposits  in  a  bank  until  it  amounts 
"  to  $1,000,  and  this  sum  is,  according  to  Mr.  Macpherson,  not  capital  but 
"  revenue.  When  the  farmer  wants  a  new  house  or  barn  and  draws  a  portion 
"  of  this  fund  for  the  purpose  of  building  one,  the  expenditure  is,  according 
"  to  the  same  authority,  not  an  expenditure  on  capital  account  to  be  paid 
"  once  for  all,  but  should  be  charged  as  an  ordinary  item  of  the  year  against 
"  the  year's  revenue.     The  illustration  is  an  exact  parallel." 

Now,  the  first  sentence  is  an  unqualified  mis-statement,  as  the  following 
extract  from  my  Postscript  proves  : 


70 

"  The  buildings  and  other*  properties  which  have  been  constructed,  are 
"  probably  worth  their  cost,  and  may  be  called  assets, — inconvertible  assets, 
"  but  their  cost  cannot  be  made  to  form  part  of  the  surplus.  A  considerable 
"  portion  of  their  cost  may  be  said  to  have  been  drawn  from  the  surplus,. 
"  which  pro  tanto  was  reduced." 

MISREPRESENTATION. 

Mr.  Brown  proceeds  to  declare  that  the  condition  of  Ontario  is  an  exact 
parallel  to  that  of  a  farmer  with  an  income  of  $1,000  a  year  who  spends  $800 
of  it  and  saves  $200.  Could  there  be  grosser  misrepresentation?  The  con- 
dition of  Ontario  for  the  last  four  years  has  been  the  very  reverse  of  that  of 
the  thrifty  larmer  described  by  Mr.  Brown.  For  every  $1,000  of  annual 
income  the  present  Government  has  spent  at  the  average  rate  of  $1,200,  and 
for  the  deficits  has  drawn  upon  the  surpluses  (or  capital  accumulated  by 
Sandfield  Macdonald),  and  which  are  being  rapidly  exhausted.  I  quote  again 
from  Mr.  Brown's  article  of  yesterday  : 

"  The  people  of  Ontario  in  matters  of  ordinary  expenditure — including  Civil 
"  Government,  Legislation,  Administration  of  Justice,  Education,  Maintenance 
"  of  Public  Institutions,  Immigration,  Agriculture  and  Arts,  Hospitals  and 
"  Charities,  Colonization  Roads,  Surveying  and  other  charges  on  Crown 
"  Lands,  and  all  Public  Buildings  and  Public  Works — have  had  a  surplus 
"  every  year  since  Confederation.  Not  a  single  building,  Senator  Macpherson 
"  to  the  contrary  notwithstanding,  is  charged  to  capital ;  their  construction 
"  has  been  in  every  case  charged  to  revenue  and  paid  for  out  of  revenue." 

The  general  reader  might  understand  from  the  first  part  of  this  quotation 
that  the  annual  revenue  of  Ontario  has  invariably  exceeded  the  annual  expen- 
diture, and  the  writer  of  it  may  have  intended  to  convey  that  impression. 
Unfortunately,  however,  the  fact  has  been  otherwise,  and  the  deficits  have 
been  what  I  have  shewn.  A  balance  of  the  surplus  still  remains,  but  it  is 
becoming  attenuated  and  will  soon  disappear. 

MR.  BROWN'S  SOMERSAULT. 

In  the  last  sentence  of  the  above  extract  Mr.  Brown  turns  a  complete 
somersault  and  admits  the  correctness  of  what  I  have  all  along  contended — 
that  all  the  expenditure  of  Ontario  has  been  wholly  out  of  revenue.  Why 
could  not  Mr.  Brown  have  made  the  admission  frankly  instead  of  being  guilty 
of  the  paltry  misrepresentation  implied  in  the  words  "Senator  Macpherson 
"  to  the  contrary  notwithstanding." 

He  made  it  a  ground  of  grave  complaint  that  I  should  have  alleged  that 
the  whole  expenditure  was  out  of  revenue,  in  proof  of  which  I  quote  the 
following  article  from  the  Globe  of  the  17th  December.  The  italics  and 
capitals  are  Mr.  Brown's  : — 

"  Will  it  be  believed  that  Senator  Macpherson  *  *  *  in  o?~der  to  be 
"  able  to  charge  the  Mowat  Government  at  Toronto  with   a  series  of  deficits , 

"   INCLUDES  THE  CAPITAL  EXPENDITURE  UNDER  THE  ANNUAL  EXPENDITURE." 


71 

I  leave  Mr.  Brown  to  reconcile  the  two  extracts  which  I  have  quoted  from 
the-  Globe. 

He  accuses  me  of  having  written  "  spitefully."  I  assure  him  that  nothing- 
could  have  been  further  from  my  intention.  While  I  have  endeavored  to 
present  my  views  to  the  public  with  clearness,  I  appeal  to  you  and  ask 
whether  I  have  not  done  so  with  good  temper  and  with  courtesy  towards  my 
opponents — courtesy  in  return  for  vituperation.  The  truth  is,  I  have  felt 
throughout  the  controversy  that  I  had  all  the  facts  on  my  side,  and  that  these 
must  prevail. 

GROTESQUE  FLOUNDERING. 

Mr.  Brown's  grotesque  floundering  amid  assets,  surpluses,  revenue,  expen- 
diture and  capital,  afforded  me  amusement,  while  his  abuse  did  not  disturb 
my  equanimity.  I  accepted  the  latter  as  the  strongest  evidence  of  Mr. 
Brown's  inability  to  disprove  my  statements,  or  confute  my  deductions.  I 
confess  I  have  been  surprised  that  Mr.  Brown  should  not  have  appreciated 
more  highly  the  intelligence  of  the  people  of  Ontario,  than  to  have  supposed 
that  he  could  mystify  and  deceive  them  in  regard  to  the  Public  Expenditure, 
and  also  that  he  should  have  offended  against  good  taste,  which  means  good 
sense   by   meeting  my  charges  with  Billingsgate. 

RECKLESS  RAILING. 

To  leave  him  without  an  excuse  for  reckless  railing,  I  invited  him  to  an 
audit  of  my  tables  before  a  competent  tribunal ;  I  also  offered  to  leave  it  to 
the  same  tribunal  to  say  whether  Mr.  Brown's  or  my  definition  of  the  terms 
assets,  surpluses,  &c,  is  correct;  but  Mr.  Brown  trimmed  so  much  in  his 
article  in  the  Globe  of  yesterday,  that  I  expect  he  will  soon  place  himself 
in  complete  accord  with  me  in  respect  to  the  true  meaning  of  those  expres- 
sions. 

The  question  which  concerns  the  people  most  deeply,  has  been  altogether 
evaded  by  Mr.  Brown,  he  is  unable  to  answer  it  satisfactorily.  It  is,  how  can 
the  equilibrium  between  expenditure  and  revenue — destroyed  by  Mr.  Mowat's 
Government — be  restored  ?     How  is  direct  taxation  to  be  averted  ? 

The  necessity  for  economy  was  never  so  pressing  as  it  is  at  present. 

D.  L.   M. 
Toronto,  8th  January,  1879. 


i  3 


CONCLUSION 


I  shall  now  bring  this  letter  to  a  close.  I  kept  it  open  to  answer 
whatever  attacks  might  be  made  upon  the  first  part  of  it,  so  as  to  enable  me 
to  include  my  letter  and  my  reply  to  the  criticisms  upon  it  in  one  pamphlet. 

I  submit  that  1  have  not  only  rebutted  all  the  charges  and  insinuations  of 
inaccuracy  and  misrepresentation  imputed  to  me  by  Mr.  Brown,  and  the  soi- 
disant  Reform  Press,  but  have  convicted  my  assailants  of  what  they  dis- 
honestly charged  me  with. 

In  the  Legislative  Assembly,  on  Fridav  last,  in  course  of  the  debate  on  the 
Address,  a  member  (Mr.  Bethune)  referring  to  my  charges  against  the 
Administration,  was  interrupted  by  Mr.  Mowat,  who  is  reported  to  have  said, 
"  There  is  nothing  new  in  them.  1  do  not  see  why  you  should  pay  attention 
"  to  them." 

Mr.  Bethune,  with  the  independence  which  is  characteristic  of  him,  demurred 
to  the  last  part  of  Mr.  Mowat's  observation.  He  probably  felt  that  unless  my 
charges  could  be  disproved,  the  Government  which  he  has  supported  would 
stand  convicted  of  having  obtained  and  retained  Office  under  false  pretences. 

Mr.  Mowat,  in  saying  that  my  tables  contain  "  nothing  new,"  spoke  what 
is  strictly  true,  and  confirmed  my  own  oft  repeated  statement,  that  their 
contents  are  taken  altogether  from  the  Public  Accounts,  prepared  by  the 
Governments  which  have  been  in  power  since  Confederation.  But  while 
they  contain  "  nothing  new,"  the  submission  to  you — to  the  public — of  the 
facts  embodied  in  them,  is  new. 

Mr.  Mowat  did  not  make  known,  but  concealed  the  appalling  fact  that  for 
each  of  the  last  four  years  (to  the  31st  December,  1877)  the  expenditure  had 
exceeded  the  revenue.  He  did  not  tell,  but  concealed  from  the  people,  that 
for  those  years,  the  balances  stood  as  follows  : — 

1874.  1875.  1876.  1877. 

Deficits  ...  $425,144.  $445,029.  $551,403.  $665,335. 

A  small  portion  of  the  increased  expenditure  can,  no  doubt,  be  justified, 
and  it  might  be  wisdom  in  Mr.  Mowat  and  his  colleagues  to  apply  themselves 
to  the  work  of  justification,  instead  of  luring  themselves  into  the  belief  that 
they  can  treat  the  grave  charges  which  have  been  formulated  by  me  as 
unworthy  of  notice. 

The  gentleman  who  moved  the  Address,  called  upon  the  Leader  of  the  Op- 
position, with  a  naivete  worthy  of  a  maiden  effort,  either  to  adopt  or  repudiate 
my  financial  statements.     I  may  tell  the  gentleman  that  the  Opposition  have 


/.-} 


no  responsibility  in  the  matter.  The  statements  were  prepared  by  me,  for  the 
information  of  the  people.  My  reasons  for  having  done  so  are  stated  at  the 
beginning  of  this  pamphlet ;  my  right  to  do  it  cannot  be  questioned.  If  the 
Government  can  disprove  any  of  those  statements,  they  had  better  act 
upon  Mr.  Bethune's  advice,  and  do  it  ;  he  knew  of  what  he  spoke  when  he 
told  them  that  the  people  will  expect  it  of  them. 

As  stated  on  the  face  of  Table  No.  5,  I  transferred  the  items  paid  for 
Law  Reform  and  Consolidation  of  the  Statutes  -from  under  the  heading 
of  "  Miscellaneous"  to  that  of  "Administration  of  Justice."  Mr.  Brown 
says,  through  the  Globe,  that  I  should  not  have  done  this,  and  so  violently 
does  he  write  upon  the  subject  that  it  might  be  supposed  I  had  charged  the 
Government  with  expenditure  which  they  had  not  incurred.  But  there  is 
no  question  about  the  expenditure.  The  money  was  spent.  Mr.  Brown 
dare  not  deny  that.  The  only  question  is  the  very  minor  one  of  its  clas- 
sification— under  what  heading  it  should  appear  in  the  Public  Accounts. 
I  found  it  buried  among  the  "  Miscellaneous."  That  most  certainly  was  not 
the  place  for  it.  When  Mr.  Blake  was  Premier  and  Mr.  Mackenzie  Treasurer 
of  Ontario,  the  expenditure  for  similar  services  were  charged  under  ':  Adminis- 
tration of  Justice."  I  agreed  with  those  gentlemen  in  thinking  that  that  was 
the  proper  heading  for  it  to  be  charged  under,  and  I  accordingly  transferred 
it.  I  maintain  I  did  right.  I  did  not  conceal  the  transfer.  On  the  contrary, 
I  stated  on  the  face  of  the  table  that  I  had  made  it.  In  short,  I  exposed 
prominently  a  large  expenditure  which  the  Government  had  practically  con- 
cealed among  the  Miscellaneous,  and  that,  I  imagine,  is  the  secret  of  Mr. 
Brown's  annoyance.  The  people,  however,  will  not  be  deluded  by  Mr. 
Brown's  misrepresentation  of  the  matter ;  they  will  perceive  that  I  only 
corrected  the  Government  book-keeping. 

You  cannot  have  failed  to  observe,  since  the  first  part  of  this  letter 
appeared  in  the  newspapers,  that  while  the  truth  of  my  indictment  of  the 
Mowat  Administration  has  not  been  successfully  impeached  by  the  Govern- 
ment or  by  its  friends  and  organs,  I  have  been  the  object  of  unceasing  and 
virulent  personal  abuse  and  insult.  Why  should  I  be  thus  slandered  and 
vilified  for  no  cause  other  than  that  of  having  placed  before  the  people  of 
Ontario  a  true  exhibit  of  the  financial  condition  of  Ontario  ?  The  preparation 
of  my  statements  showing  the  alarming  increase  in  the  controllable  expendi- 
ture of  the  Dominion  and  of  Ontario  under  Reform  rule  was  no  light  task. 
It  entailed  much  labor  and  much  expense  upon  me  ;  but  as  one  interested 
in  the  country  I  felt  it  an  imperative  duty  to  endeavor  to  awaken  the  people 
to  a  consciousness  of  the  maladministration  and  extravagance  of  the  Govern- 
ments of  Messrs.  Mackenzie  and  Mowat.  My  only  offence  has  been  the 
fearless  exposure  of  Ministers  who  have  proved  themselves  unworthy  of 
your  confidence. 

Mr.  Brown  led  the  personal  attack  upon  me,  and  the  minor  Ministerial 
organs  quickly  followed  the  lead  of  the  Globe.  But,  so  far  as  I  have 
have   seen,  the  acme  of  vulgar  scurrility   has  been  attained  by  a  Western 


74 

newspaper — the  reputed  organ  of  the  self-styled  liberal  wing  of  the  Clear 
Grit  party — by  publishing  a  communication  purporting  to  be  a  true  sketch 
of  my  career,  but  which  is  a  mosaic  of  falsehoods. 

The  writer  of  it,  desiring  to  associate  me  with  what  he  evidently  regards  as 
the  lowest  type  of  degraded  humanity — the  British  Soldier! — commenced 
his  untruthful  sketch  by  boldly  saying  that  I  had  begun  life  as  a  common 
soldier.  Many  fine  fellows,  well  educated  young  men,  with  brave  hearts  and 
bright  intellects,  have  taken  the  shilling  in  the  Queen's  service,  a  service 
which  my  Western  traducer  scornfully  flouts,  and  distinguished  themselves 
afterwards  in  both  military  and  civil  life.  But  I  never  was  in  the  Army  ;  my 
only  military  service  was  as  a  volunteer  in  Montreal  during  the  winters  of 
1837  and  1838.  I  might  go  on  and  contradict  almost  all  that  my  libeller 
says  about  me,  but  it  is  not  worth  while.  His  allegations,  like  so  much  of 
what  emanates  from  the  members  of  the  "  Organized  Hypocrisy,"  are 
mainly  untrue.  In  noticing  him  at  all,  I  have  conferred  too  much  distinction 
upon  an  anonymous  defamer. 

I  will  only  add  that  the  impotent  anger  and  vituperation  of  detected  wrong- 
doers will  not  deter  me  from  discharging  what  I  may  believe  to  be  a  public 
duty. 

I  again  subscribe  myself, 

Gentlemen, 
Your  very  obedient  servant, 

D.   L.   MACPHERSON, 

Toronto,  14th  January,  1879. 


75 


APPENDIX. 


The  following  extract  from  the  Mail  of  the  19th  December  gives  a  correct 
and  very  clear  statement  of  the  assets,  liabilities  and  surplus    of  Ontario  : — 

"  THE  ONTARIO  SURPLUS. 

"  If  the  case  of  the  Ontario  Government  were  as  honest  as  Mr.  Movvat 
"  pretends  it  is,  he  would  tell  the  whole  story  and  keep  nothing  back.  His 
"  speech  at  Woodstock  the  other  day  was,  in  the  main,  an  attempt  to  make 
"  the  country  believe  that  although  he  had  spent  more  money  than  Sandfield 
"  did,  he  had  nevertheless  added  to  the  surplus.  His  statement  of  the 
"  surplus  as  it  stood  on  the  31st  December  last,  was  the  same  as  that  fur- 
"  nished  by  Treasurer  Wood  in  his  budget  speech  last  session,  viz.  : — 


"  ASSETS. 

Investments $2,740,000 

Dominion  Trust  Funds 2,699,000 

Cash  Deposits 564,000 

Library 105,000 

Municipal  Loan  Fund  Debts 153,000 

$6,261,000 

"  LIABILITIES. 

Railway  Aid  Fund $  400,000 

Railway  Subsidy  Fund 147,000 

Railway  Grants,  39  Vic,  cap.  22 393,000 

Surplus  Distribution 202,000 

Quebec's  Share  of  Common  School  Fund 270,000 

Rockwood  Asylum 97,000 

$1,509,000 
Surplus 4,752,000 

$6,261,000 

'  The  cry  is  :  '  Sandfield's  surplus  was  only  $3,000,000,  yet  though  we 
have  added  enormously  to  the  expenditure,  ours  is  nearly  five  million 
dollars' — isn't  this  marvellous  finance?  That  is  a  dishonest  way  of  putting 


76 

"  it.     On  the  31st  December,  187 1,  ten  days  after  Sandfield's  resignation,  the 
"  surplus — vide  Globe  of  the  23rd  January,  1872,  stood  as  follows  : 

Dominion  Bonds,  5  per  cent $1,193,233 

Dominion  Bonds,  6  per  cent 500,000 

Dominion  Debentures,  5  per  cent 705,471 

Dominion  Stock,  6  per  cent 350,000 

Bank  of  Montreal — Special  Deposit 800,000 

Royal  Canadian  Bank — -Special  Deposit 9°>i74 

Bank  of  Montreal— On  Demand 172,985 

Total  Surplus $3,81 1,863 

"  It  will  be  seen  that  in  Sandfield's  time  the  actual  investments  of  the 
"  Province  only  were  regarded  as  surplus  ;  and  it  was  not  until  the  eve  of  the 
"  Locil  elections  in  1875  tnat  Reformers  began  to  make  surplus  out  of  any- 
"  thing  else.  They  had  spent  enormous  sums,  reducing  the  surplus  largely ; 
"  and  it  had  occurred  to  them  that  it  would  be  a  capital  point  if  they  could 
"  show  that  though  they  spent  more  and  saved  less,  yet  they  had  added  to 
"  Sandfield's  nest-egg.  Accordingly  they  laid  hands  on  the  Dominion  trust 
"  funds  amounting  to  $2,699,000,  and  to  an  estimate  of  Ontario's  share  of 
"  the  Ottawa  library,  viz.,  $105,000,  the  two  items  amounting  in  round  num- 
u  bers  to  $2,800,000.     The  trust  funds  are  composed  as  follows  : 

U.  C.  Grammar  School  Fund,  5  per  cent $    312,769 

U.  C.  Building  Fund,  6  per  cent 1,472,391 

Ontario's    share   (five-ninths)    of    Common    School 

Fund,  5  per  cent 914,247 


$2,699,407 

"  This,  from  the  first  establishment  of  the  Local  Government,  has  been 
"  regarded  as  an  asset ;  and  the  Dominion  Government  pays  interest  on  it 
"  to  this  Province  annually.  But  never  until  the  eve  of  the  1875  elections 
"  was  it  regarded  as  an  asset  to  be  included  in  the  surplus.  At  page  16  of  his 
"  budget  speech  of  the  20th  February,  1874,  Mr.  Crooks  puts  the  matter 
"  very  clearly  : 

"  '  That  (the  $2,699,407)  is  an  amount  which  we  are  in  a  position  to  de- 
"  '  mand  from  the  Dominion  Government  at  any  time  we  think  convenient. 
"  '  though  it  is  the  desire  of  the  Dominion  Government,  and  the  Govern- 
"  '  ments  of  Quebec  and  Ontario,  before  disturbing  those  funds,  to  settle  all 
"  '  questions  which  remain ;  because  there  are  points  to  be  settled  between 
"  '  the  Dominion  Government  and  the  Province,  as  well  as  certain  questions 
•'  '  to  be  settled  with  the  Province  of  Quebec,  and  this  settlement,  to  be  at  all 
"  '  convenient,  must  be  a  triangular  one,  involving  the  consideration  on  the 
"  '  part  of  the  three  Governments  of  certain  items,  before  the  actual  money 
"  '  balance  can  be  arrived  at.' 

"  Mr.  E.  B.  Wood,  the  first  Treasurer,  took  the  same  view  both  in  his 
"  budget  speeches  and  in  his  argument  before  the  Ontario-Quebec  arbitrators, 
•"  viz.,  that  these  funds  should  not  be  held  to  be  cash  until  the  differences 
"  between  the  two  Provinces  were  settled ;  and  the  Ottawa  library  fund  is  in 
"  precisely  the  same  position.  The  library  belonged  to  Old  Canada,  or  Upper 
"  and  Lower  Canada  a  partnership  Confederation  dissolved ;  but  until  the 
"  affairs  of  that  partnership  are  wound  up,  the  money  value,  or  as  Mr.  Crooks 
"  put  it,  the  '  actual  money  balance'  due  Ontario  should  not  be  claimed  as 
"  cash.     But  if  Mr.   Mowat  and  his  friends  insist  on  claiming  this  total  of 


'  $2,800,000  as  surplus,  then  they  must  also  include  it  in  Sandfield's  surplus. 
"  They  must  either  deduct  it  from  theirs  or  add  it  to  his — it  is  as  broad  as  it 
"  is  long.  Deducting  it,  the  surplus  on  the  31st  December  last,  was  $4,752,000 
" — $2,800,000  =  $1,952,000,  or  $1,860,000  less  than  Sandfield's.  Adding 
"  it,  Sandfield's  surplus  was  $6,612,000  against  Mr.  Mowat's  $4,752,000,  or 
"  $1,860,000  more  as  above. 

"  There  is  another  matter.  From  1868  to  1873,  tms  Province  was  com- 
"  pelled  to  pay  to  the  Dominion  Government  an  annual  sum  of  $291,000  for 
"  interest  on  the  excess  of  debt.  By  the  112th  and  118th  sections  of  the 
"  British  North  America  Act  a  stipulated  amount  of  debt,  viz.,  $62,500,000, 
"  was  assumed  by  the  Dominion,  and  the  excess  of  debt  over  that  amount, 
"  viz.,  $10,500,000,  devolved  on  Ontario  and  Quebec,  the  former  becoming 
"  responsible  for  five-ninths,  or  $5,833,000,  the  interest  of  which  at  5  per 
"  cent.,  viz.,  $291,000,  became  an  annual  charge  on  the  revenue  of  Ontario, 
"  and  was  paid  until  the  Tilley  Act  of  May,  1873,  placed  the  whole  $10,500,- 
'w  000  on  the  Dominion.  During  the  recent  campaign  Mr.  Mowat  more  than 
''  once  pointed  to  the  large  increase  in  the  Dominion  debt  in  1873,  as  an 
'•  instance  of  Tory  extravagance — concealing  from  the  electors  the  fact  that 
li  the  larger  portion  of  that  increase  was  due  to  the  Dominion  relieving  the 
' '  two  old  Provinces  of  this  debt  and  the  annual  charge  on  it.  From  1868  to 
"  1871  inclusive,  Sandfield  paid  on  thisaccount  a  total  of  $1,164,000.  From 
"  1874  to  1877  inclusive,  Mr.  Mowat  has  been  saved  that  payment  ;  in  other 

words,  his  surplus  ought  to  show  an  increase  over  Sandfield's  of  $1,164,000 
"  owing  to  the  relief  afforded  by  the  Tilley  Act.  To  compare  his  surplus 
"  fairly  with  Sandfield's,  then,  we  must  deduct  that  sum  from  $1,952,000,  the 
"  surplus  on  the  31st  December  last  less  the  special  funds,  leaving  $790,000 
"  as  all  the  surplus  Mr.  Mowat  ought  to  claim  when  he  undertakes  to  make 
"  a  comparison  between  Sandfield  and  himself.  It  Mr.  Mowat  has  nothing 
"  to  fear  from  an  honest  comparison,  why  does  he  shirk  these  facts  ?" 


