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C. POULETT THOMSON.

The Govkunor-General transmits
for the information of the House of Assembly,
in compHance with his Answer of the I8th
instant, such of the Reports of the Commis-
sioners appointed to enquire nto the Public
Departments as it has been possible, up to
the present time, to transcribe.
Toronto, 20th January, 1840.

The'^ceof Sliur-
ifr, Public «;aol.-,
nnd Clerk of the
Cniwn and I'leas
"Receiver General's
Offlco.

T)ffire of the Sur-
veyor General of
^ands.

Office of tlic Sur-
veyor General of
JVoods St, Forests.
Officeoftlie Agent
for the Sale of
Clergy Reserves.
T)fficc of the Sec-
retary of the Cler-
cy Corporation.
TJfflce of the Chief
Agent for Etnigra-
tioa.

-=()^'^-<^C=-

THE OFFICE OF SHERIFF,

PUBLIC GAOLS, AND

CLERK OF THE CROWN AND PLEAS.

The Committee appointed to in(iuire into
the office of Sheriff, and of the Clerk o( the
Crown and Pleas, begs leave to report as fol-
lows : —

The followirig are the instructions commu-
nicated by the Executive Government for the
guidance of this Committee :

" The Committee will enquire into the man- loBtrucuons given
ner in which the duties of these important of- I'rnmen't"io*thi!°'''
fices have been performed. conmiiitee.

** They will consider whether any alteration siierirs security.
is required in the amount and description of

Moneys remaining
in hands ofSherifis
maybe deposited in
Ciiartered Banks

ir moneys collected
In behalf of Crown
are promptly paid
M Receiver Gen'l.

As to mode and
expense of convey-
ing rriseners.

As to Stat" of Pub-
lic GaolE.

As to changes ne-
cessary in office of
Clerk of Growa
and Pleas.

As to extent of
emoluments and
seed of oeaistanee.

IXtpovt on l&MUie BtpHttmcntSr

the security furnished by the Sheriffs under
the existing law, for the due performance of
their duties.

'* They will further consider whether the
moneys of suitors coming into the hands of
Sheriffs, or their officers, when not promptly
paid over to the parties to whom they belong,
might not advantageously be placed in deposit
in one of the chartered banks, instead of being
left in the Sheriffs' possession.

"They will ascertain if moneys collected
by the Sheriffs on behalf of the crown are re-
gularly and promptly transmitted by them to
the Receiver General, and if not, they will
suggest such arrangements as will best insure
punctuality and exactitude.

"They will inquire into the mode and ex-
pense of conveying prisoners from one place
to another, and will suggest any measures of
improvement that may seem to them expe-
dient.

"In connexion with the duties of the Sher-
iffs, the Committee will report generally upon
the state of the public Gaols, and the system
of discipline pursued in them.

" As regards the office of Clerk of the
Crown and Pleas, the Committee will inquire
into the nature and extent of the duties ap-
pertaining to it, and will report any changes
of arrangement which they may think advi-
sable.

"They will consider also the extent and
nature of the emoluments — the assistance ne-
cessary for the efficient performance of the
duties of the office — and the advisability of
substituting fixed salaries for fees as the mode
of remuneration."

Sbjieriff, <Si«oIs, dtlttTn of <!t:roU)n.

«<

As the object of the appointment of the to invertieate gen-
Commission is to investigate generally all mat- S' conne^ctcd""**
ters of public interest connected with the se- SlirlllLu"''"*
veral departments, this Committee will under-
stand that they are not restricted to limit their
inquiries by the strict letter of the foregoing
queries, but that in the spirit of the same
they are to pursue any course of investigation
which may appear to them expedient."

In pursuing the line of investigation mark- imjuiriM extended
ed out for its guidance in the instructions of J^riSaf '*""'**
His Excellency the Lieutenant Governor, this
Committee has extended its inquiries as widely
as the time at its disposal will admit.

The subjects referred to the Committee whether addition-
natural ly divide themselves into three heads. 8herTfK"ni^-
It is proposed under the first to consider the
office of Sheriff, and how far the present sys-
tem and management may be susceptible of
improvement, and whether it may not be
found necessary to extend additional protec-
tion to that officer when acting in the due
and faithful discharge of his duties.

Under the second head, the state of the state of caohwiii

,|. ^~i I ,^| T .,. , i-r^i claim the attention

public Gaols and the discipline by which they of committee.
are governed, will claim the attention of the
Committee, and

Thirdly, the office of the Clerk of the Crown whether beneficial

. -^. •II 1 • 1 • I • 1 modification can

and rieas will be noticed with a view to the be made in depart-
ment of Clerk of

general system under which that department ^™""* ■"'' ^''*"-
is regulated, — and whether any modification
can be adopted therein, with advantage to the
public service.

First division.

Not praeticablo to
Institute local
inquiries in tlie
several districts
into the office or
SheriflT.

Credit due to some
Cillers charged
with laxity and
irregularity.

In relation to the important office of Sheriff
the Committee has from various causes felt
nuch difficulty in determining the precise
merits and demerits of the system by which
its details are usually regulated.

Were it necessary for the Committee to re-
port fully on the manner in which business
has been conducted by the several Sheriffs,
particularizing the various merits or imper-
fections of the several offices of the depart-
ment, it would be absolutely necessary to in-
stitute local inquiries in the several districts,
or to depute some qualified individuals to pro-
secute the requisite investigations on the spot.

Such a course being at present impractica-
ble, the Committee is constrained to act on
the materials which it has been enabled to
collect, and the general information which its
members possess.

It is not doubted that the duties of Sheriff
are performed in the several districts with dif-
ferent degrees of comparative efficiency, ac-
cording to the character, zeal, and ability of
the several incumbents and their necessary
assistants — that, in some great credit is due,
while in others great laxity and irregularity
have prevailed.

Various causes might be assigned for the
existence of irregularities in an office, the de-
tails and operations of which are so extensive
and over which a vigilant and increasing su-
perintendence is required to prevent derange-
ment and confusion.

Sficriff, (KnolB, Oticrft of Croton, 5

Between the office of Sheriff in England a perfect analogy
and in this Pioviiice a perfect analogy does beiweeiftheofflce
not exist. In Lntrland tlie blierin is appoint- Province and in

° ' ^ England.

ed to ofhce by a system of selection differing
widely from the method that prevails here.
There the individual when nominated is com-
pellable to serve in an office not expected to
yield emolument, but from which expense,
risk, and inconvenience, are generally anti-
cipated. Here the appointment is eagerly
sought after, and when gained, is considered
as a permanent provision for the incumbent.

The duties in this Province are almost nuuca or sheriff,
wholly ministerial, with the exception of par-
tition of Lands. (Act 3rd Wm. 4th, chap. 2.)
The Committee is not at present aware of
any judicial services required to be rendered
by that functionary — the selection of Juries
for the various Civil and Criminal Courts is
intrusted to him, his discretion being limited
only by the qualification lists and the exemp-
tions to which particular statutes or recent
service entitle parties otherwise competent
and hable.

As an officer of the Crown, the Sheriff
attends to the collection of fines and amercia-
ments, enforces process,^ — is entrusted with
the charge of prisoners — the appointment of
Gaoler — the superintendence of the Gaol — the
due execution of the Law, and owes other
general duties incidental to his character as
a high peace officer and guardian of the
interests of the Crown.

B())ort on Dnitnc HDtynttmrnts.

PrinclpHi duly due
ececutlon of civil
piocess.

J'he duty, however, which principally cn-
jnrages his attention is the service and due ex-

&"to

Entire bualncss of
the deparinifnt
generally devolves
on the depuiy.

Deputy indispen-
uble.

Well-grounded
coinplaintB exidt in
regard to the
collection of
Moneys.

ecution of civil process, inchiding the care
and custodv of Debtors, and the seizure and
sale of their estates real and personal.

In this branch of his duties the conduct of
the Sheriffis most open to exception, and any
want of punctuality or vigilance being soon-
est discovered and most immediately felt, is
liable to form the subject of prompt and too
often of well-grounded complaint.

Each Sheriff generally employs a Deputy
to whose management the entire business of
the department is very generally confided,
and in all cases where the principal, from any
cause, may not personally superintend the
working of his office, it is obvious that the
regularity or derangement of his duties will
be foand to depend on the ability and atten-
tion of the Deputy.

Where the district is populous and the du-
ties correspondingly numerous a Deputy with
one or more assistants is indispensable, and
the Law appears in all cases to contemplate,
if it do not positively require, the appointment
of such an officer.

From the statements that have been laid
before the Committee in the progress of its
investigation, and the knowledge and expe-
rience of its members, the conviction is enter-
tained that in the execution of the Sheriff's
duties in relation to the collection of moneys,
the most frequent and well-grounded com-

cn-

ex-

;are

and

Stirriff, ^aolti, dtlnk of OiErotun, >7

plaints of abuses proceed, and retnedial mea-
sures are most loudly called for.

In enforcing the collection and payments of controui or

1 • ■• • I .1 . Sheriff! siiacrptlblt

moneys under judicra! process, the present or improvemeDi.
system of controling and coercing the Sheriff
is thought suceptible of improvement, and if
placed on a more effective footing, it is con-
ceived would greatly conduce to the interests
of suitors, and eventually of Sheriffs them-
selves.

As in England, a strong and summary pow-
er of interference exists in the superior Courts
here, whenever in the execution of process the
conduct of the Sheriff is made the subject of
formal complaint.

The peculiar circumstances of the country,
the state of society, the inattention of those
to whom process is directed when a necessity
exists for coercing the Sheriff, together with
other causes combine to render the remedies
at present established for the prevention and
correction of abuses, as inefficacious in prac-
tice as they are apparently formidable.

When judicial process is placed in the
hands of a Sheriff against the estate of a
Debtor, the object of a Plaintiff must be pre-
sumed to be, to obtain, with all the expedition
which legal forms permit, the amount which
has been awarded to him by the judgment of
the Court; and it is doubtless the duty of the
Sheriff to whom such process is directed, to
proceed with due diligence to collect the
same, and to hand over to the party inter-

aarjjort on DitliUc JDciiiirtmciUd.

SCO Appendix: ostcd tlic uinount to which lie is (Mititlo<1. It

Letters of . i /» i i

**•' J M camefSn' '*^ "^''ch IcarccJ, liowcv'M* — iitiy, it is beyond
"B. Dougoii. jj doubt, that instances occur where griev-
ous and injurious delays take phice in con-
sequence of an indulj-ence beyond the legal
period granted by the Sheritl'to the Debtor,
sometimes as it is alleged on the understand-
ing, that all extra costs and damages which
that officer may sustain, shall be defrayed by
the individual accommodated by the delay.

Under the present system the Court can
enforce a return by a peremptory order, but
on that return being made its truth or false-
hood can only be determined by the verdict
of a Jury, after the costs and formalities of a
regular trial. A mode will be hereafter
pointed out, which, in addition to existing
provisions, the Committee is induced to think
may be adopted v/ithout being exposed to the
charge of undue severity, with a view to ob-
viate existing inconveniences.

Considering the Sheriff as the receiver of
large sums of money, the property of the
Crown and of individual Suitors, the Legis-
lature some vears since enacted that he should
be required to possess certain property to ren-
der him eligible for that office, and to give
certain securities that he would duly perform
his duty. The Statute 3rd William 4th
Chapter 9, directs the amount and nature of
the qualification and security required.

By the 8th section it is provided that no
person shall be appointed to fill the office of

Qualifications
required.

'%i

i&!)(ri(f, (Snols, (^Tlcrft of (^rouiii. 9

Slieritr ill this Province, who shall not be sik-.h^ must
possessed 01 ''eal estate willuii the i^arne ol the iiiitumuuiitot
value of seven liundred and lilty poands above
ail incumbrances, and vviio shall not file an
adidavit of that fact in the oliice of the Pro-
vincial Secretary before he receives iiis com-
mission.

The Committee is of o|)inion that the ex- iiii!i..rM.i!.Mr

^ . , i|iiMliiiciiii(iii

tension 01 Commercial transactions and the "^^'p'i'"'
general circumstances of the country, would
now warrant the establishing of a higher scale
of qualifications than the present, aiid would
therefore recommend its being raised in the
followinir manner :

Il('l'(lllllllOII<ll'll

quulilicutiiiu.

That each person previous to being appoint-
ed to the office of Sheriff, shall be seized in fee
of real estate in the Province, to the value
of one thousand pounds over and above all
incumbrances, and shall file an affidavit in the
office of the Provincial Secretary, that he is
worth that sum in real estate over and above
all incumbrances, and particularize in such
affidavit the parcels of land composing, and
the extent, situation, and nature of such pro-
perty, and he shall also with such affidavit
tile an abstract of his title thereto, all which
shall be submitted to the Attorney General,
and be approved of by him if the title be found
correct.

The moneys received on account of the y.ct.,ity
Crown being much less in amount than the
receipts on account of Individuals, the Com-
mittee is disuosed to recommend that the

Ci'own.

to tilt!

"%i

tvw

\ C

Civil security.

lUpoi-t Oil HSiiiUk Bcpavtmtnts,

Sheriff shall furnish security to Government,
himself in the sum of live hundred pounds,
and two sureties in the sum of two hundred
and fifty pounds each, to be approved of by
the Inspector General of Public Accounts,
and to justify by affidavit, to be filed as before
suggested — in which affidavit shall be speci-
fied the property from which the qualification
is derived, in the sums for which they respec-
tively become bound.

Asa guarantee for the due performance of
the duties of the office, so far as the interests
of private suitors are involved, the Committee
recommends the required security to be as
follows: —

A personal obligation of the Sheriff in the
sum of one thousand pounds, and sureties not
exceeding six, and not less than two in num-
ber for the like sum of one thousand pounds,
to justify by affidavit in the manner prescribed
for the sureties required to Government :

At the end of each year during his contin-
uance in office, the Committee recommends
that the Sheriff be required to file an affidavit,
similar in purport and tendency to that sworn
by him on his first entering upon office, and
when produced to the Inspector General, if
the property on which he justifies be not the
same as in the prior affidavit, the value shall
be proved and tlie title be examined and
approved of by the Attorney General, as on
his first appointment toofiice.

Siijcriff, (PJaolB, <5"ltrfe of <fi:roton.

The Committee is disr)oscd also to recom- Tenure of omce

' , Four years.

mend that the office of Sheriff shall he vacated
at the end of every four years from the ap-
pointment of any individual thereto, and that
such person shall not he reappointed unless,
in addition to his perfecting the various secu-
rities and affidavits already recommended,
Her Majesty's Court of Queen's Bench shall
certify to the Executive Government, that it
appears to that Court, so far as it may have
come to its knowledge, that the Sheriff during
his term of office hath faithfully and truly
discharged the various duties devolving on his
department, and that so far as had been
ascertained all claims against him as Sheriff
were satisfied, moneys paid over, writs exe-
cuted, and the general business conducted to
the satisfaction of the Court.

And the Court should be empowered to
require the Judge of the District Court to
make a report of the state of the business
transacted through the Sheriff's office for his
Court, the better to enable the Court of
Queen's Bench to grant the necessary certi-
ficate to be laid before the Executive Govern-
ment.

If this course should not meet approval, the
Committee would recommend the adoption of
some other alutary method for ensuring the
attainment of the objects contemplated.

It has been suiy«'ested to the Committee Eligibility to

. ^^ ... , Parliament.

trom various quarters entitled to much con-
sideration, that to ensure the personal super-

3l!lr))ort on ^ufiUc Brpnvtmrnts.

S(>e Appotuiix:
1,1'ttcrs of

\V. \V. IJiiUUvin,
i;. S. Titlaiiy,
J. II. Caiiietuii.

Easy to propose
amonfliiif^Tits, yot
due re<;aril fliould
III! Iiiid 10 right of
all parties.

intcndonco of the ShcritVin the various impor-
tant duties which lie has to perlbrm, and to
prevent an ahuse of the powers with which
his office invests him in the execution of pro-
cess, it would be expedient that he should be
rendered ineligible to represent in the House
of Assembly, any County or Town within his
own District during his continuance in office.

The Committee is aware that many cogent
arguments may be urged in favor of cuch an
exclusion, but forbears oHering any recom-
mendation on the subject, leaving it to the
wisdom of Parliament to adopt such course as
may seem meet on this head.

In attempting to suggest improvements in
the system which for many years, both here
and in the parent state, has guided the super-
intendence of the Courts of Law over the ex-
ecution of their various processes, by the
Sheriffs to whom they arc respectively direct-
ed, the Committee is fully sensible of the ex-
ceeding difficulty of the task.

It is easy to propose amendments calculated
to coerce and bind down the Sheriff within
limits much narrower than are at present
prescribed, and to offer greater facilities to
suitors in proceeding against that functionary :
yet it is absolutely necessary that a due regard
should be had to the rights and claims of all
parties to be afiected by the measure.

While the suitors on the one hand call
loudly for legislative and judicial interference
to correct abuses, which with apparent justice

inability.

S{)tttff, ennolu, Otletft of Croinn. ] 3

tliey assert to exist, on the other hand, the
many difficulties in the way of a rigid and
unsparing enforcement of legal process on
the part of the Sheriff, under the peculiar
circumstances of the country in reference to
its pecuniary resources, seem to require that
the Committee should pause before it decides
on recommending changes which the most
mature deliberation and the most rigid ne-
cessity should alone induce it to advocate.

It has been already stated that, in the Most failures
execution of those writs by which moneys ?naupntion"or
are directed to be levied within prescribed
periods, the most important failures are ob-
served where the officer entrusted with the
execution of the process is wanting in atten-
tion, principle, or ability.

Many instances occur in which obstacles,
difficult to be surmounted, stand in the way
of immediate and implicit obedience to the
mandate of the Court.

The property of the debtor may be so
situated, among the new settlements of a
thinly-peopled country, as to render it diffi-
cult and sometimes almost impossible to con-
vert it into money for the satisfaction of the
creditor. At other times, conflicting cljiims,
growing out of assignments or sales, some-
times bona fide, but too often fraudulent,
embarrass the Sheriff*, and involve him in
great perplexity and responsibility.

But, in legislating for the well-being and
advantage of the community, it is impossible

Difficulties attend-
ing Sheriffs in due
execution of Iheir
duties hard to
remedy.

Summary power
of quashing false
Returns.

Ivcport on ^Juftlic SBrpnfttmmts.

SO to frame onactmcnls as to prevent the
occurrence of cases of individual hardship
and occasional inconvenience; and, on this
principle, the Committee, after much reflec-
tion, feels hound to recommend the adoption
of additional m(;asures calculated to ensure
the peremptory enforcement of legal process
by the ministerial oflicers entrusted with its
execution.

It is almost universallv admitted that the
means now at the disposal of the court, for
compelling speedy and correct returns of the
processes it may award, have, in many in-
stances, failed to answer the ends for which
they wore designed, to the great delay, ex-
pense, and disappointment of parties seeking
the legal enforcement of their just demands.

The Committee, therefore, under these cir-
cumstances, and with these impressions, feels
called upon to suggest the following remedial
measures :

It proposes that on the return of any
writ of execution into Court, the party con-
sidering himself aggrieved or delayed by
such return, shall be at liberty to apply, on
affidavit, to the Court, stating his objection to
such return, and to move to set it aside as
false, whereupon a rule nisi may be issued,
calling on the Sheritf to show cause; and if,
after the usual time allowed, no adequate
cause be shown, then the Court from whence
the process issued should have the power to
set aside such return as false, and make such

order on the Shcriti*, respecting tlie costs and
payment of the original sum or otherwise, as
may in its discretion seem just.

In the event of contradictory statements
being advanced on oath, or in doubtful or in-
tricate cases, the Committee would advise that
the Court should have the power to direct an
issue to ascertain the truth or falsehood of the
points in dispute, or to cause a special case
to be entered of record.

The Committee is of opinion that by thus
arming the legal tribunals with additional
powers, many of the evils now complained of
by suitors may be obviated.

It would only be in cases where the false-
hood of a return was made to appear palpable
by unrebutted testimony, that t!iis discretion-
ary interference would take place. No bona
fide return ought or would ever be subjected
to this summary proceeding, nor any Sheriff
be condennied as guilty of a violation of his
duty without being fully and openly heard in
his defence.

The Committee would further recommend, summary proc«e.i-
tliat for the purpose of avoiding the forniaii- aluiscculuies!"
ties and expense of an action at law, and to
render more efficacious the security put in for
the Shuriif, that the Court should be enabled
on hearing an application to that effect,
clearly substantiated by aflidavit, to order a
rule to issue calling on the Sheriff and his
securities, to shew cause why a judgment
should not bo entered and an execution

Return of Nulla
bona to i\ (n
against ShcritI'.

I.: V I

](j Ke))oi*t Off public Departmettts.

issue thereon against them for the amount of
any money proved to be due and unaccounted
for by tlie principal, and on hearing the par-
ties by affidavit to order execution to issue on
the judgment accompanied by a direction
that the personal estate of the Sheriff shall be
exhausted before recourse be had to the real
or personal property of the sureties.

And further, that on a return of nulla bona
to any writ against the Sheriff's effecfs, duly
certified by the proper ministerial officer to
whom its execution was entrusted, and notifi-
ed by the Court into which such return was
made to the Executive Government, such
Sheriff should be immediately removed from
office unless he could show that such return
was false or made by consent of parties.

And further, that in any action or proceed-
ing mstituted against the securities of any
Sheriff, such Sheriff being ahve and in the
Province, should be a party to the same and
be primarily answerable.

Deceuseofsheni). Thc Committec would further recommend
that on the decease of any Sheriff during his
tenure of office, the Deputy be required and
empowered by law to complete the execution
of all writs which shall have come to the
hands of his principal, and to execute, seal and
deliver, in his own name as Deputy, all deeds
and assignments requiring to be executed, and
which the deceased Sheriff, if living, would
have been called upon to execute, and to act
to all intents and purposes as Sherifi* until a

Sheriff must be a
party to suit.

new appointment be made, and a writ of dis-
charge be regularly served upon such Deputy,
according to the form prescribed in England
on a change of Sheriffs.

From the information received by the Com-
mittee in the course of its investigation, it is
induced to recornmena the propriety of intro-
ducing into any new enactment on the subject
of the office of Sheriff, a clause requiring all
Deputies, Bailiffs, or other Sheriffs' officers,
previous to taking upon themselves any min-
isterial duties, to take certain oaths, to be pre-
scribed by Statute, to the general effect, that
they shall not under any pretence, directly or
indirectly, purchase any thing exposed at
Sheriff's sale, or take in any shape or form
any extra fees, costs, or charges from any De-
fendant or Defendants beyond the legal char-
ges at present allowed, or postpone sales
without good and sufficient reason and due
notice being given. And further, that every
Sheriff, Deputy or Bailiff, shall, at each and
every sale, dehver to the Defendant or Defen-
dants a schedule of the debt, interest, costs
and fees charged by him. And to enforce the
due observance of these provisions, the Court
should have the power of interfering sum-
marily and imposing fines and sentencing to
imprisonment, when, in its judgment, the con-
duct of the party complained against may de-
serve such punishment.

The Committee having thus suggested seve-
ral alterations in the existing laws relating to

the office of Sheriff, which it considers desi-

Oaths In be taken

by Deputies and

Bailifla.
Bee Appendix:

Letters of

Mr. J.G. Spragge,
" B. Dnugall,
" J. Wilson,
" J. H. Cameron.

Recommendatfoni
in favour of
SherifTs.

Taking BaU.

jlElrport tn public 3icpartmeitt0«

rable to guard the interests or suitors, and
wluch it is disposed to think may a^so prove
beneficial to Sheriffs, (inasmuch as those
officers will be thereby in a great measure
deprived of the power of exercising a discre-
tion, the too frequent indulgence ol which, in
the execution of process, has been principally
instrumental in producing difficulties, embar-
rassments, and expence to these officers,) now
deems it necessary to offer some suggestions
of measures which shall protect them in the
fair and proper discharge of their duties. The
Jaws which enable persons arrested to give
bail on mesne process, or for the limits, seem
to the Committee to require some amendment
and relaxation in favor of Sheriffs.

That officer in accepting bail is at present
obliged to rely very much upon the represen-
tation^ of parties of their own responsibility,
and it often occurs that from a doubt of the
sufficiency of such bail, the Plaintiff refuses
to take an assignment of the bond, preferring
to look to the Sheriff in case of an escape
from the limits or failure to enter special bail.

It may sometimes happen too that Bail, who
are in good circumstances when accepted by
the Sheriff, may become insolvent, and there
are no means by which u Sheriff can compel
a person on the limits to renew his securities,
or by which he can be relieved from his res-
ponsibility in case of an escape.

The Committee, without interfering with the
discretion of the Sheriff in the acceptance of

^gerfft, annols, einln of <!rrotott.

bail, would suggest^ that if any reasonable
doubt should be entertained by him as to the
circumstances oF any person offering to be-
come bail, he should not be compelled to
acwcpt of such person until, if required, he has
justified in the usual mnnner and given the
Sheriff due notice of such justification.

It should also be in the pov/er of the Sheriff,
in the event of the death or insuflicieucy of
any bail for the limits, to apply to the Court
or a Judge in vacation, on an aflSdavit of facts,
for an order to take the Defendant into cus-
tody, and if necessary to keep him in close
confinement till the bail shall have justified
and been allowed by the Court or Judge, or
until such new bail may be given as shall be
satisfactory to the Sheriff.

The Committee having recently had under EKapMORflnai
consideration judicially several cases of ex-
treme hardship arising from escapes from an
insuflicient Gaol, where the parties were in
execution, feels called on to suggest the jus-
tice and fairness of confining suits against the
Sheriff for escapes through constructive neg-
ligence, as for prison breach or escape under
circumstances in which no culpability attach-
ed to the Sheriff, Jailor, or other Keepers, to
actions on the case according to existing laws,
when the escape is on mesne process, but
leaving the present remedy of debt, when the
escape shall be voluntary or positively negli-
gent.

The Committee would further recommend
that, in all actions against the Sheriff for

Action for money
had and received.

Depositing of
Muni'ya in Cliar-
tered BanlcH.

Moneys colleGted
fur Crown.

See ApTwndiz :
I^etter ot
Receiver RenernI,
Itelurnsof Clerl<
nf Cro\\n, and
Returns of varioufl
Sheriffe.

Hrport on |)ui)I(c IDrpnrtmnus.

money iiad and received, especial request
should be laid and proved as part of the
plaintifi^^s case.

With respect to the third head of its
instructions, the Committee can but express
its opinion, that the moneys of suitors, coming
into the hands of Sheritts, should be promptly
paid over to the parties entitled, and that but
few instances are likely to occur to warrant
such moneys being deposited, as suggested,
in one of the Chartered Banks.

In pursuing the investigation required by
the fourth head of its instructions, to ascer-
tain if the moneys collected by the Sheriffs,
on behalf of the Crown, are regularly and
promptly transmitted by them to the Receiver
General ; and, if not, to suggest such arrange-
ments as will best ensure punctuality and
exactitude, the Committee has not been able
to arrive at the actual state of this head of
public accounts.

With respect to fines and estreats, the
Committee has availed itself of the only
means in its power of obtaining the necessary
information, and has attempted, by prose-
cuting inquiries in the offices of the various
Sheriffs of the Province, in the Receiver
General's Department, and in the office of
the Clerk of the Crown and Pleas, to ascer-
tain the manner in which these contemplated
aids to the Public Revenue are levied and
accounted for.

Jbi)rrifr. (Sintiitt, (Blttfe ot €rotDir. 2 1

By an Act, entitled "An Act for the more
convenient recovery of Estreats," 7 Wm. 4,
chap. 10, certain regulations are enacted
which, if rigidly observed, the Committee has
every reason to believe would have ensured
clearness and punctuality in this branch of
the Public Resources.

It is much to be feared, however, that the
salutary provisions of this Act have been but
very partially observed, and that great laxity
and irregularity have crept in, to the injury
of a system wise and beneficial in its original
conception.

The plan laid down under this Act is as roh m dupiimie

t* 11 «¥r'ii • J • 'in. of all tiiH's to be

lollows: VVithni a certaui period after any nmdeou.
Court of Oyer and Terminer, or General
Gaol Delivery, or Court of Assize and Nisi
Prius, the Clerk of Assize shall make out a
Roll in duplicate of all fines, issues, amercia-
ments, and forfeited recognizances, set, im-
posed, lost, or forfeited at such Court, one
copy of which Roll is directed to be trans-
mitted to the office of the Clerk of the Crown
and Pleas, before the first day of the following
Term, and the other sent with the writs di-
rected by the Act to issue, to the Sherifi' of
the District. The fines so imposed at the
Quarter Sessions are likewise directed to be
entered by the Clerk of the Peace on a Roll
in duplicate, one copy of which, with the
same writs, is sent to the Sheriff* to enforce
collection, and the other copy remains in the
office of the Clerk of the Peace. The Sheriff"

22 l&rport on |}ublir IDrp«Trtmriit«.

Sheriff to pay IS requJrcd by iho Stalufc, without delay, to

liioneya over lo , , ^ i • • • i i

Recoiver General, pay ovcr all iiionoys l)y liiin collcctou to the
Receiver General.

Now it would appear that were these pro-
visions carefully observed, but Httle difficulty
or derangement would be experienced in the
collection and payment of estreats, fines,
amerciaments, nnd other similar impositions.
But the terms of the Act do not appear to
have been complied with. Returns therein
directed to be made by the Sheriff* to the
Clerk of the Crown and Pleas, and payments
to the Receiver General of the Province bv
the same ofticers, seem but rarely to have
been considered necessary.

commiitee recom- Thc Commlttce recommends that the vari-
Mi2^f^onobe2r- ous clauscs of thc act above quoted, which

vance of provii- . i i 7 i /-.i i

lone of Act. dircct ccrtain acts to be done by the Clerks
of Assize, Clerks of thc Peace, Sheriffs, and
other ministerial officers, should be accom-
panied with an adequate penalty for the non-
observance of any of its provisions, and that
in addition the Clerk of thc Crown and Pleas
be directed to furnish semi-annually, copies of
all rolls of fines,estreats or amerciaments trans-
mitted to his office, as by law now directed,
to the Inspector General of Public Accounts,
and that the Clerk of the Peace in each Dis-
trict shall also, under a penalty, be directed
to return in like manner, to the Inspector
General copies of all rolls of fines, estreats,
&c., from the Quarter Sessions of his District;
and that each Sheriflf should likewise semi-

Sljcriff, <&aola, (Elnk of (trotntt. 23

annually transmit to the Inspector General a
copy of all rolls sent to liim for collection,
noting on each what had been done, whether
levied according to the exigency of the writ
placed in his hands, or renjittcd or staye^i
by the intervention of some competent au-
thority.

In this manner, it is conceived that any
abuses in the system of collecting fines, es-
treats, and amerciaments may be more easily
detected, by giving to the Inspector General
an opportunity of checking the returns from
the various Sheriffs and those received through
the Clerk of the Crown and Pleas, and by a
reference to the office of the Receiver General
at once discover the existence of any want
of punctuality, neglect or error.

The fifth head of instructions to this Com- Trai»poftor
mittee, requires it "to inquire into the mode
and expense of carrying prisoners from one
place to another, and to suggest any measures
of improvement that may seem to them expe-
dient."

From the various SheriflTs in the Province,
the Committee has obtained considerable shiriff/
information on the subject of the conveyance
of prisoners.

Those sent by sentence of a legal tribunal
from the Public Gaol to the Provincial Peni*
lentiary, constitute the chief subject of the
Committee's inquiries.

From the returns laid before the Commit-
tee, it appears *hat great and hardly reason-

PriMneri.

See Appendix :
Return of Mveral

ilrport t>n )9u!)Hc Mtpavtrntnts,

District Magls-
t'atef cnardiana
of local I'unds.

Unil Divitiion,
Public Gaols.

able expense attends the periodical transport
of the very few felons sent from each District.

The Sheriff or his Deputy, with one or more
assistants, attend the prisoners on their pas-
sage, and the charges of '^ach individual by
the ordinary means of conveyance by land and
water, forming in almost every case a most
serious aggregate of expense, are presented by
the Sheriff for audit to the Magistrates of the
District, and defrayed by an order from them
on the Distric Treasury.

Heavy as those charges certainly appear,
the Committee finds a great difficulty in sug-
gesting any means of controlling excess.

The District Magistrates, pp guardians of
the local funds, are doubtless the proper per-
sons to examine, detect, and refuse any extra-
vagance, and mus the presumed, in the absence
of testimony to the contrary, to execute their
duty impartially and with sufficient exactness.

The Committee would however venture to
recommend, that the Magistrates of each
District should be directed to prepare a tariff*
of fees to be allowed to the Sheriff for the
conveyance of prisoners generally, and on all
occasions, when accounts are submitted for
audit, to allow such reasonable charges as
strict economy and justice would seem to
warrant.

By the sixth head of its instructions, the
Committee is directed '* t( report generally
on the state of Public Gaols, and the svsteiii
of discipline pursued in them."

the
illy

Sfjetitf, CSiiols, ®lcrft of €voU)it. 25

In pursuing its investigations on this im-
portant subject, the Committee lias been
necessitated to ground its rej)ort on the infor-
mation collected, by administering interroga-
tories to, and requiring returns from, the
various public functionaries entrusted with
the controul and regulation of the Gaols, and
from the personal knowledge of its constituent
members, acquired on their periodical cir-
cuits, on which occasions the condition of
those institutions is generally made th' sub-
ject of a Report from the Grand Inquest of
the District.

The Committee is deeply sensible of the cams should i.c

. . . , . -, , . placf'd iituli'r well-

imperative necessity that exists oi placing re«uiaiod disdp
those receptacles for crime and misfortune
under a well-regulated and wholesome dis-
cipline, and subject to the constant superin-
tendence of some active and eflicient inquisi-
torial power.

A full and satisfactory exi)osition of the
present state of the Public Gaols, and an
abstract of our Prison Discipline can only
be obtained by the operation of an active and
zealous system of local inquiry, conducted
with ability and regularity, and armed with
sufficient power to prosecute its investigation
with impartiality and effect.

After a brief commentary on the present
state of U\o Gaols, so far as may be warranted
by the information before the Committee, it
is proposed to give the outlines of a plan
calculated to elfect the desired object of

l-f

26 'i^e^iort on T&vMit IBepavtiunUis;

calling in'o existence an efficient system of
superintendence over those most important
Public InstitutiokiS.

As the members of the Committee have
frequently, though not uniformly, visited the
several Gaols of the Province when on circuit,
the following may be taken as an epitome of
their general knowledge of their accommo-
dations and conditions :

Gaoiatsaniiwich. Thc Gaol at Saudwich, in the Western

See Ap|>endix: -rx- . . i . \ c-^t rr>

Letter of Sheriff. District, IS rcportcd by the Sherm as too
small and insecure, \^\xi it has always been
considered to be well managed by its old and
respectable keeper, and has been found clean
and in apparently good order on personal
inspection.

Gaol at London. Tlic GroI at Loudou is Small, incommo-
dious, and, as the Committee believes, unsafe,
and so inadequate that the complaints of per-
sons therein confined, of the loathsome cells
in which they are incarcerated, need create
no surprise in those acquainted with its actual
condition. A new Gaol is however about
being erected.

The Gaol at Simcoe is new, and sufficient
for the wants of that District.

The Gaol at Hamilton, in the Gore Dis-
trict, is iruch too small for the accommoda-
tion of the numbers therein confined, so much
as to preclude any attempt at classification.
Its management has been generally repre-
sented as tolerable.

Simcoe.

Hamilton.

S^l^ctiff, CKaoIs, Citltrft ot (SirotuiY.

The Gaol at Niagara is offensive and Niagara.
insufficient ; tiie site may be considered as
ineligible, making drainage difficult if not
impossible. It is remote from the Town.
The Committee is of opinion that a new Gaol,
on a well-designed plan and favourable situ-
ation, is highly desirable.

A new Gaol is being erected in the Home Toronto.
District ; the present one is quite insufficient
for the proper accommodation of its numer-
ous prisoners. There is reason to believe,
however, that under the present keeper it is
well nranaged, and' the comfort of the pri-
soners as carefully attended to as circum-
stances will permit.

The Gaol of the Newcastle District is new, Newcastle,
sufficiently commodious, and well managed.

The Gaol at Picton is reported as suffi- picton.
cient for the wants of the District of Prince L^uer^TSr'ff.
Edward.

The Gaol at Kingston is reported as suffi- Kingston.
ciently large to accommodate the average ** '*'*" '*"
number of prisoners confined ; clean, well
ventilated, and healthy ; but of such defective
construction as to preclude proper classifica-
tion.

The Gaol at Brock vi lie has been always Brockviue.
well managed, but its accommodations are
much too limited, and the erection of a new
one is much to be desired.

The Gaol at L'Orignal is small ; sufficient Lorignai.
for the present accommodation of prisoners, ^*'' ^'•p*"'"*-

Cornwall.
Sec Appendix.

Perth.
See Appendix.

28 IVriiort on IDuftUc Hciwrtmntts,

though represented by the Sheriff as being
insecure.

The Gaol at Cornwall is reported by the
Sheriff as sufficient for the accommodation
of prisoners.

The Gaol at Perth is reported to be
sufficient for the proper accommodation of
prisoners.

The erection of Gaols is at present regu-
lated by the Provincial Act, 1st Vict. eh. 5.
By that enactment it is provided that the
plan of every future Gaol erected in the
Province shall be approved of by a Board
of Commissioners created by that Act ; the
Commissioners are empowered to frame rules
and regulations for tiic management of such
Gaols, to be transmitted by them to the
Lieutenant Governor, and by him laid before
each branch of the Legislature; they are
also required to report annually to both
Houses of Parliament.

The provisions of this Act, so far, do not
seem to have been regularly complied with.
The absence of any provision in the Act for
the appointment or payment of a Secretary
or Clerk to the Commissioners may assist to
account for the apparent omissioii.

Appointment of '^ ^^ bc dcsirablc to render the Board of
rSnm.de.ft'"" Commissiouers appointed by this Act efficient,
the Committee would take this opportunity
of representing the necessity of such an
appointment as an indispensable preliminary
to the utjefulness of the enactment.

sioners.

P I

It is proper, however, to explain that the
Commissioners under this Act have frequently
met to consider and approve of plans submit-
ted for proposed Gaols in the new Districts,
and that several are now being erected under
the approbation of this Board, as at Wood-
stock, in the intended District of Brock; at
Goderich, in the District of Huron, and at
Barrie, in the District of Simcoe j and a plan
is at present before its consideration for a
Gaol at By town, in the contemplated District
of Dalhousie.

Under the provisions of the 1st Vict. ch. 5,
no building could be used as a Gaol without
the approbation of the Board of Commis-
sioners to whom allusion has just been made.
The Committee is not aware of any Gaol now
used as such that has been built under the
provisions of that Act.

Many of the old Gaols in the Province Many of the ou

rr« • . • 1 i • J ^i_ Gaoto insuffictent.

are msumcient m accommodation and other
requisites; some are sufficient, and some could
doubtless, by judicious alterations, be made
adequate to the wants of the Districts.

The Committee, therefore, in addition to
the amendment it has already proposed to
the 1st Vict. ch. C), would venture to recom-
mend the following course to be pursued, for
the purpose of supplying the present palpable
deficiency of an active and vigilant Prison
Superintendence.

It recommends that the Executive Govern-
ment should be authorised by the Legislature

i' '1

•■,1'

Ml
•I

Sfteport on |)ut)ltc IDrptrrtments.

coromiMionera for to appoint R Commissioncr, or Commissioners,

local inveeiigation n i i • ^ • ^ •

of Gaols recom- to prosGcutc ci systcm oi local mvestigation

mended.

ComtniSBioners to
report to Ezecii-
Uve Governinent.

of every Gaol in this Province now in use;
and for that purpose to examine on the spot
the keeper of such Gaol, or his assistants, or
any person or persons from whom information
relevant to the subject of his inquiries might
be obtained ; and from such a process of ex-
amination, and from personal inspection, to
draw up a correct report of the plan, sizr,
situation and construction of the Gaol build-
ings — the cells used for the confinement of
criminals — the accommodation for debtors —
the system of internal discipline pursued — the
hours observed — the allowance of food, bed-
ding, and other necessaries — the salaries of
the Gaol keepers and assistants — and gen-
erally every thing relating to the moral and
physical condition of the inmates.

It should then be the duty of such Commis-
sioner to transmit such report to the Executive
Government respecting each separate Gaol —
and therein suggest any improvement of which
the existing systcm could be found suscepti-
ble.

To render his means of investigation com-
plete, the act should inflict a penalty on any
one obstructing the Commissioner in his la-
bors, or refusing to attend him to give evi-
dence, and to give summary jurisdiction to
one or more Justices of the Peace to hear
the complaint and proceed to conviction of
the party offending.

K^aeiki

The act should also prescribe the manner
in which the expenses and remuneration of
such Commissioner should be provided for.

The Report of the Commissioner on each
Gaol should then be transmitted by the Ex-
ecutive Government to the Commissioners
appointed under 1st Vict. chap. 5, who should
forthwith return their written opinion on the
propriety and practicability of the alterations
suggested.

The Executive Government should then
have the power to direct the Magistrates of
the District in general Quarter Sessions as-
sembled, wherein the proposed alterations
are required, to proceed to the carrying into
effect the same, and they should be empow-
ered and required, if necessary, to impose a
rate not exceeding a certain fixed amount on
the District, to defray the expense of the me-
ditated improvements.

Such an amendment to the existing law, if
resolved on, might be submitted without delay
to the consideration of the present session of
legislature, and no time be lost in attempting
its enactment.

) if

I 11

lUjport OK ^imu mtvnvtmtnta.

THIRD DIVISION.

?!i

CLERK OF THE CROWN AND PLEAS.

With respect to the last head of its instruc-
tions, relating to the office of the Clerk of the
Crown and Pleas, a majority of the Commit-
tee is not prepared to recommend any change
in that department which would substitute
fixed salaries for fees.

By the following rules ordered by the Court
of Queen's Bench in last Michaelmas Term, it
is conceived that a salutary change can be
effected in that department, and that an ad-
herence to the method of obtaining annual
returns from the Clerk of the Crown, will en-
able the Court periodically to make any advi-
sable alteration in the amount or nature of
that officer's emoluments :

Rules of Michael-
mas Term, 1839.

1. " It Is ordered by the Coiirtthatthe Clerk of the Ciown
do, on the first day of Easter Term, annually lay before the
Court a return of all fees received by him in iiis office, with
an account of the respective services for which they are
received ; and also an account of the Receipts of fees
by his respective Deputies ; and also an account of the
Disbursements of his office for clerks, stationary, printing,
&c., and a return of salaries or allowance to Deputies and
Clerks.

2. " It is ordered by the Court, that the Clerks of
Assize and Marshals do, on the first day of Easter Term,
annually return an account of all fees received by them
respectively, with an account of the services for which they
are received.

3. " It is ordered by the Court, that from and after this
present Term, so mucli ot the rule of Court as regulates
the fees of the Clerk of the Crown, and Clerks of Assize

ai)ert«E» eStiols, <SIcrlt of Crotatn. 33

and Marshal, be rescinded, and that from thenceforth the
following fees, and no other, shall and may be taken by
those officers for the services respectively rendered by them."

These rules were acccompanied by a new see Appendix:

^ '' Tarifl" of Am.

tariff of fees by which a considerable reduc-
tion was made in the fees of the Clerk of the
Crown.

To the answers of that officer to the inter- seeAppendu:

^ ' • , 11 1' • r ^i Answers of ttw

rogatories administered by direction of the cierk of the crown

-, ° . , 1 . . . . . and Pl«».

Committee, and appended to this report, it is
referred for a view of the duties of the depart-
ment.

Some idea may be formed of the alteration
produced by the new tariff, from the following
extracts from those answers;

Amount of Fees received during August,
September, October and November, 1838,
preceding the late alteration jS1005

Amount of Fees for the same period, 1839,
since the alteration 589

Less Je416

Sufficient time, however, has not yet elaps-
ed to enable the Committee to form a decided
opinion as to the effect produced by the oper-
ation of the new tarifl'.

It appears to the Committee that sufficient
accommodation is not afforded to this De-
partment, and that the important Public Re-
cords deposited there cannot be considered
as sufficiently protected from accidents by
fire.

While the Committee must decline for the
present recommending such a material change

t'omniiitee dn-
tlint'iiisiibiiiiiiitins
tiHliirira in Uvu ol'

Kcport OH ^ubUc Mipavimtnls,

in ihc Crown Office as the substitution of fixed
salaries for the system now prevailing of reim-
bursing the incumbent by fees, it is anticipated
that the Court of Queen's Bench will find no
difficulty in, from time to time, effecting such
judicious alterations as will prevent cither
unreasonable excess or diminution in the
amount of the emoluments of that Depart-
ment.

CONCLUSION.
In drawing to a conclusion the result of
the investigations of the Committee, it may
perhaps be well to remark that, had the time
devoted to those inquiries been cf a longer
extent, some additional modifications and
amendments might have been suggested from
a more minute and protracted examination
into the constitution and working of the
Departments brought under the scrutiny of
the Committee.

It rests, however, with the wisdom of the
Legislature to estimate the practicability and
anticipated usefulness of these suggestions,
and through its intervention alone can the
test of experience be applied to the many
alterations recommended in the course of this
Report.

All which is respectfully submitted.

(Signed)
(Signed)
(Signed)
(Signed)
Judges' Chambers, )
Toronto, December 28lh, 1839. ]

L. P. SHERWOOD, J.
J. B. MACAULAY, J.
J. JONES, J.
A. McLEAN, J.

If'

RECEIVER GENERAL'S OFFICE,

The Committee, from the Board of
Commissioners constituted by virtue of a
commission under the great Seal of the Pro-
vince of Upper Canada, appointed to enquire
into the state of the undermentioned offices,
and the nature of the duties performed in
each of them, viz, the Offices of the Re-
ceiver General of the Province, — the Com-
missioner of Crown Lands, — the Survevor
Generart of Woods and Forests, — the Secre-
tary of the Clergy Corporation, — the Sur-
veyor General of Lands, — the Chief Agent
for Emigration, — the Agent for the sale of
Clergy Reserves, and the subject of School
Lands, — beg leave to report their proceed-
ings for the information of the Board.

The Committee, after a careful inquiry
into several of the subjects to which their
attention was called, by the instructions issued
for their guidance, beg leave to submit the
following Report for transmission to His Report transminea
Excellency the Governor-in-Chief and Cap- the govw n^nrcen.
tain General of the Province of Upper
Canada, &c. &c. &c.

Krport on )9util(r HBcpartmrnts.

THE RECEIV ER GENERAL'S OFFICE.

The state of the receipt in this office, on
the 3lst October last, was as follows:

From the Collectors of different Ports of

Entry, £7,906 1 3\

From Inspectors of Districts, 2,058 5 6

From Sheriffs, 255 5 4^

From District Treasurers, 18 2 1

Premium on Drafts on Montreal, 201 14 10

From the Secretary of the Clergy Corpora-
tion, on account of Rents of Clergy Re-
serves, 850

From the Honorable the Commissioner of
Crown Lands, for Interest on sales of
Clergy Reserves, je815 11 10

From ditto, on account of proceeds of

Sales of Crown Timber, 6,661 1

Proceeds of Sales of Government Deben-
tures sold in Upper Canada, on account
of the Macadamized Road from Kingston
toNapanee 1,988 17 9^

From the Hon. the Secretary of the Pro-
vince, for Fees on the seal to commis-
sions of appointment to places of honor
and emolument, 49

Ferry Rents, 13

Fines from Magistrates, 8

From the Trustees of the Kingston and

Napanee Roads, 302

From the do. West Gwillimbury Road

and Bridge, 55 10

From the do. Johnstown Districi i^oads, 80

From the Land Board of the Nevi castle

District, , 7 13 6

From the Honorable Mr. Vice-Chancellor
Jameson, being the unexpended balance
of moneys paid him on account of Con-
tingent expenses of the Commission of
Enquiry, instituted in the late outbreak, 14 18 10
From the Trustees of the West York Roads, 340

Militia Commissions, 157

do. Exemption Moneys, 68 10

do. Fines, 49 16 8

From MaglslralOH, for Ale and Boor Li-
cences, 8

I^and fees under all rogulations, . . ^ . . . . SG-i 1 1

Proportion of Import duties from Lower

Canada, 3(1,342 8

jer)9,nr) o lo

The Receipts from Collectors and Inspec-
tors of Districts arc not credited to their
proper funds until a distribution thereof has
been made at the office of the Inspector
General of Public Accounts.

The Receiver General cannot, therefore, at uerejver General

. r A r^ r I cnniiot (live Infor

at any time niiorm the uovernment oi the nmiion nn t.. re

•' celptA ( f Prnvin

State of the Receipt under the separate S^'J^.^J^^.e
heads of Provincial Revenue, or Casual and '""•'''
Territorial Revenue, should such infbrnnation
be desired.

The payments made by the Commissioner
of Crown Lands, the Agent for the sale of
Clergy Reserves, and the Secretary of the
Clergy Corporation, have hitherto been ir-
regular; the officers in charirc of those sev-
eral offices have usually waited to make such
payments until a large sum had accumulated.

The Revenue received from Lower Canada
is carried in gross to the public credit, and
the premium on Exchange is afterwards
credited when the same is drawn for ; in the
meanwhile lar^e balances remain in the hands Large baiance«

^ remain in hands of

of the Agent appointed by the Receiver Gen- if^SlTeU.
eral, at the personal risk of that office.

The Provincial funds are appropriated under
the authority of acts of the Legislature.

i i;

38 ailff ort ou ^ulilic i>}iartmcms.

Crown fundisub Tlic Ci'own funds arc subject to the orders
Treas^ury, Colonial of tliG Treasurv, Coloii'ial Department, and

Department, ami ^ • • ^^ -i ii

Govr in Council. LiGulcnant Governor in Council, all payments
being made under warra s of the Lieutenant
Governor; ex.^epting the Lieutenant Gover-
nor's allowance in lieu of fees, the percentage
to the agent in Lower Canada, and agency for
the receipt and payment of the Canada Com-
pany fu!\d, which payraents arc respectively
made under His Mr.''~-ty's warrant of 29th
September, 1HI2, tlio 1st Wm. 4th, chap 15,
and the Treasury estimate and letter dated
3 1 St August, 1827.

The general cl jck established at present
in the office, is, the balance sheet of all the
differsnt public funds compared periodically
v/ith the Day or Cash Books.

The returns of sub-accountants to the In-
spector General, enable that officer to check
the payments made under the head of Pro-
vincial Revenue, but no returns arc made of
land fees, fines, ferry rents, Militia fees, and
various other sources o« Revenue.

PaymentH made
require a check.

It appears necessary, for the more eTectual
checking all such payments, that Returns of
the amounts levied, or which ought to be paid
to the Receiver General, should be transmit-
ted to the Inspector General, by an authority
other than the one making the payment ;
thus, for instance, payments to be made by
the Sherift' may be checked by a reti:»*n from
the Cicrk of the Peace.

The Balance in the hands of the Receiver
General on the thirty-first of October, was
£41,496 4A, of which sum £4299 6 1, was
lodged in the Bank of Upper Canada, at the
credit of the Honourable John Henry Dunn,
subject to the drafts of the first clerk then ir.
charge of the office, and £3l7 19 11 J re-
mained in the oflice chest.

The Receiver General claims a deduction
of about £10,560 from the balance of
£36,828 14 4, on account of a payment,
said by that officer to have been made to
Messrs. Glynn, Halifax, Mills & Co., of
London, about one year since; but which
does not appear on the Books of the office,
nor has any acknowledgment of its receipt
been yet officially made by those gentlemen.
The remainder of the balance, viz., £26,268
remained in the hands of the Receiver Gen-
eral's agents in Montreal, as stated by that
officer, who has declined to produce evidence SarsLSs'wS*
thereof by exhibiting the account current of mnXIiacvtt.'
his agents, alleging that his transactions with
those gentlemen are entirely of a personal
character.

The Committee are of opinion that the present system

. 1 I'liL II /"aL requires amend-

present system under which the whole 01 the mem.
public moneys are permitted to stand at the
credit Ci the Receiver General, as a private
individual, without having in his office any
book or account which would shew where the
balance due to the public, or any part thereof,
was deposited, requires prompt amendment.

Kcjjoi't oil public !D(4)artmrnts.

As regards tlie mode of nianagiiig the
business, and keeping the accounts in future
in the Receiver General's office, the Coin-
njittce fully concur in the suggestions con-
tained in the report of Mr. T. C. Patrick,
which accompanies the minutes of evidence
taken by the Committee.

The several conclusions to which the Com-
mittee have been led, after a full consideration
of the subject upon which they have delibe-
rated, may briefly be thus set forth :

All public moneys Jst. That all public moncys should be, as
Receiver General, far as practicable, paid directly to the Re-
ceiver General.

2nd. That a system of Book-keeping, on
the principle of Double Entry, as suggested
in the report of JVIr. T. C. Patrick, should
be introduced into the office of the Ueceiver
General.

3rd. That so much of the 1st VVm. 4, chap.
15, as authorises the payment of a per cent-
age on moneys received in Lower Canada on
account of this Province, should be repealed.

4th. That a secure place of deposit should
be selected by the Executive Government,
wherein the Ueceiver Geneial should be re-
quired to deposit, at least once in every week,
the moneys received by him.

5th. That sub-accountants making pay-
ments to the Ueceiver General should be
required to state on what account such pay-
ments are made, in order that they may at
once be credited (o the proj)er fund.

dub- accountants
sbonid state on
what accuuni ppy
mentB are made.

!'!•

Xleceiber (StnttaVa <DtRce.

I IIIIIB III Irflllllllli

Eztcutive Guv.

6th. That all future money transactions
shall be directly under the controul and di-
rection of the Executive (iovernment.

7th. That all agents employed by the Re-
ceiver General to dispose of Debentures, pay
dividends thereon, or transact any public
business connected with his department, shall
be required to transmit a half yearly account Haifveanyaccow
current to the Inspector General oi Public <'» I'li^pmor c^n-
Accounts.

8th. Thut no moneys whatever shall at any
time be disbursed by the Receiver General RecHvpr General

•' . to (li.-l)urfe only

excepting under the authority of a warrant
from Her Majesty or Her Representative
* "thin this Province.

t^th. That the first clerk in this office shall
do the duties of cashier, conduct the corres-
pondence, and generally, under the orders of
the Receiver General, superintend the busi-
ness of the office.

loth. That a Book-keeper be added to the Bookkeeper.
present establishment of the Receiver Gene-
ral's office.

llth^ That in the event of a Bank beins m cashing .iran.

warrant.

First Cleik to b«
Cagliiur.

warrant must bo

selec^ 1 >!• a place of deposit, the officers of wd
the Bt - F lall be instructed not to cash any
draft or the^*k drawn by the Receiver Gene-
ral, in his public capacity, unless the same
shall quote the letter and number of the
warrant covering the payment.

12th. That a half-yearly payment of interest imere-ton Dei-en

, i T-v 1 , • 1 • I • 1 • i-i • '"f' s be j.aid half

on ?4ri Debentures issued within this Province ycany.
be lukidQ on ihe 30th June and 31st December.

'•^

( if

:: 'i

42 IXtpovt 0n ^nbii( IbtpattmtntB*

As regards the mode of issue of Debentures
and the general management of Public Debt
within the Province, the Committee have no
recommendations to offer, — that branch of
business appearing to be conveniently and
satisfactorily performed.

The Committee are of opinion that the
Debentures unsold Dcbenturcs yct unsold in London ought not

in London should , , ,. in ,• i ^i t x

be disposed of only to DC disDosed 01, cxccptrnff under the direct

ou cuuuitions. * ' r o

sanction of the Executive Government, and
that if a Bank be selected as a place of de-
posit for the public moneys, such Bank should
be required > burnish funds in London for
the payment o* , interest due in Provincial
Debentures at a fixed rate of exchange, as
compared with the price obtained by the
Commissary General.

T heCommittee, having ascertained from
the Report of the Inspector General of Public
Accounts, that not more than £15,000 of
securities, other than the personal Bonds of
the Receiver General, are now held by him
on behalf of the Province, and that £5000
of that sum is of a doubtful validity, beg to
Receiver Geiiorar* call tho attcution of thc Exccutivc Govern-

■ecurlty. .

ment to this pomt.

The Committee are of opinion, that the
15,000/ sufficient, sum of £ 15,000, together with his personal

as liabilities are ij* m. • ,. a. c '^^i

diniiniBhed. bonds, IS a suincient amount ot security to be
given by the Receiver General within the
Province, the more especially, because, if the
suggestion of the Committee be carried out,

"*•

lEleceiber (StnttuVa ©flttce. ,

the liabilities of the Receiver General will
be greatly diminished, and the responsibility
of the office equally reduced.

The Committee cannot close their Report,
on the Receiver General's Office, without
calling the attention of the Executive Gov-
ernment to their Reports to the Lieutenant
Governor, and to the Governor General,
dated the I4th, 19th, 25th, and 29th No-
vember.

All which is respectfully submitted,

(Signed) W. ALLAN,

Chairman.

Investigation Commission,
Committee, No. 2,

9th December, 1839.

!■'

f^ '

OFFICE OF THE

SURVEYOR GENERAL OF LANDS.

;■':.'

The Committee have obtained such com-
plete and full information touching the JJiaillS''"''''"'
business of this office, from the answers
appended hereto, that they prefer referring to
the evidence of those gentlemen rather than,
by giving a summary of their answers to the
questions prepared by the Committee, prevent
their careful perusal.

The Committee, however, deem it proper
to call the particular attention of the Govern-
ment to the third, fourth, seventeenth, nine-
teenth, twenty-fifth, twenty-sixth, and thirtieth
answers of iMr. Spragge, from which they sub-
mit the following extracts : —

"Locations were until within the last few months exclu- Extracts of
sively the duty of Mr. Spragge — many of them are now made orc^'niniiitee"v*"'
by Mr. Radenhurst, whose interference with that branch of su'rveywCenerari
duty has had for its object the bestowing, on favoured individ- ^®*^®"
uals, lands directed by Order in Council to be disposed of at
public sale by the Commissioner of Crown Lands.

" I cannot regard the organization of the department as
by any means satisfactory. With a thorough knowledge of
the books and documents as they are at present, time is un-
necessarily consumed in obtaining information on points
connected with the claims of individual enquirers, and which*

■■ ' -t'

4r>

Kcport on Dutlic XDcpnttmcnts.

nuiincsB oftrti
aMiiinod as correct
without being so.

Rigid supervision
required.

Lands described
vrithout autliority,

f.'-|.

when procured, is far from aflbrding on all occasions the
information desired, and uncertain in the results they might
be expected to exhibit.

" The statements of persons applying have, to save irovble,
oftentimes when business pressed been assumed as correct
when a careful examination would have yielded a different
result; copious indexes of a permanent nature are requisite,
and a compilation of other books of record from the books
and plans now in use, should, it appears to me, be formed
without further delay. — I also find it necessary to remark on
the necessity which exists for the mtroduction of system in
the management of the office. Mr. Acting Surveyor General
Chewett, and afterwards Mr. Macaulay, used their endea-
vours to apportion the duties and establish an improved sjrs-
tem ; but on both occasions, impediments were thrown in
the way of the intentions of these gentlemen being carried
into effect.

" Furthermore, nothing is more imperatively called for,than
a continual and rigid supervipion upon the transactions of the
Department, to prevent a continuance of practices discredi-
table to the Department and prejudicial to the interests of all
but a few. Probity and impartiality are among the necessary
qualifications of a public servant."

Query 17. Are the same conditions exact-
ed from the claimants under the Heir and
Devisee Commission, in respect to the terms
of the Grant, as the original Nominee or Gran-
tee would have been required to comply with ?

" Answer. Without any authority permitting such a pro-
ceeding, lands allowed under the commission have of late,
with scarcely an exception to the contrary, been allowed
to go into description without the original requirements being
exacted.

" Many years since, names were entered on the plans with-
out the location being entered in the warrant book, or en-
dorsed on the authority. This mode of proceeding, of course,
had the effect of excluding many persons wishing to locate

Sbutbe|)ov CSetftral of Ustnlrs.

from lands which they ought to have had,if they desired them;
as there was no method of ascertaining whether a person
was or was not entered for the lands he was entitled to, the
same name frequently remained on the plans when the party
had taken up his complement of land elsewhere. — 1 have
been told that official persons had memoranda of these
double entries, and took off the names as they were prepared
to put others on.

"These double locations are continually going out under
the commission. Some months since I completed a return
of all lands located prior to 1833, which had not been des-
cribed for patent,and found many names entered on the plans
without any authority to cover them. Parties pretending to
claim them under the original nominees of the lots before the
Commissioners or the Council, have, nevertheless, succeed-
ed in obtaining patents by means of the incorrect reports of
the office.

"The brief period which has elpsed since the passage of
the boundary line act, is scarcely sufficient to justify an
opinion upon its practical effects, especially as the Surveyor
General's Office has not been furnished with copies of the
awards of the Commissioners appointed under the act ; dis-
satisfaction has in so.ne instances been expressed by indi-
viduals affected by their decision, but this is unavoidable.
WhDn the bill was under discussion in Parliament, it appear-
ed to me that a clause should have been introduced requir-
ing the Commissioners to obtain from the office of the Sur-
veyor General such information relative to original surveys,
as would have enabled them to adjudge in all matters in dis-
pute conformably thereto. The number of applications for
such information up to the present time has not exceeded five
or six.

" It appears to me that an uniform mode of proceeding
on the part of the Commissioners is particularly desirable, but
few of the gentlemen appointed can be conversant with prac-
tical surveying, or acquainted with the manner in which the
original surveys were conducted, and they would doubtless
have derived material aid from the circumstance, had the act
authorised the Surveyor General to issue general instructions
to each Board of Commissioners, guiding them in regard to
disputed survey:: v.illiin their respective spheres of duty.

Duiibic entries.

Namrs entered
without authority
to cover them.

Boundary Line
ConnnisBioners
Act.

InBtructioiis should
issue to Coiuuiii-
Eioners.

r .f

Keport on |)ublic ZDrpdrtmcnto.

Crown Lands'
Office not much
Inipruved since
maiiased by Mr.
Robinson.

Further consolida-
tion.

" The business of the two Departments of Surveyor Gen-
eral and Commissioner of Crown Lands, has remained as
perfectly distiiu't as they were p^cviou^;ly to their heing plac-
ed under one head in charge of both — it amounts to but a
nominal union and consequently has in no material way
affected the business of the Surveyor General's Office. Hav-
ing had the best opportunities, almost from its first establish-
ment, of daily observing the manner in which the business
of the Crown Lands' Office was conducted, it is impossible
to speak in terms of commendation of its mai. gement under
Mr. Robinson ; since which time many circumstances have
intervened to prevent any very considerable improvements
being effected, and I could never perceive the possibility
that beneficial results could arise from the project of incor-
porating the Surveyor General's Office with a Department so
constituted; and with reference to the Department to which
I am attached, I can say, that the constant supervision of the
Surveyor General is at all times needful, and that the duties of
the office have been adequately performed and tb.e affairs of
individu;ilb faith<'"lly attended to, under those gentlemen only
who have been enabled to devote their whole attention to
the office. The manner in which the business is at present
managed is the most irresponsible that can be conceived;
and I cannot believe that the Crown Lands' Office can less
require the immediate control of its chief than the Surveyor
General's Office, and I am perfectly convinced that the pub-
lic service will derive material benefit if the Departments be
again separated.

" Were the further consolidation nf the offices to be deter-
mined on, the only way in which it could be accomplished
that I am aware of, would be to place the sales under the
Surveyor General's Office, which the plans and the Dooms-
day Schedules and other books, with trifling additions, would
enable it to undertake, and purchase money might be paid
into the hands of a Special Receiver, or into the hands of the
Receiver General direct. I believe the attempt, however,
to continue the two offices under one Head of Department,
will eventually prove to be the worst species of economy
which could be attempted. The preceding queries having
been framed with the view of eliciting information relative

li I'll

i6uri)ri>ot (Scucral of UnnHs.

PiiMlHlliy, iRvnrlt-
iHiii, hikI corriip-
liaii exiiting in the
Department.

to the practical working of the Surveyor General's Depart-
ment, as at present constituted, I should not be justified in
withholding any particulars which may throw light on the
subject. The experience of the last eleven years, and minute
examination and inquiry into the former organization and
management of the Department, convince me of the existence
o( a system of partiality, favoritism and corruption, begun at
an early day and continued with but few interruptions up to
the present time. The wholesome regulations introduced
by Government to promote the settlement of the Colony,
founded on principles of general utility, have been defeated
by the encouragement aftbrded by the Surveyor General's
Department to monopoly and speculation, and the assistance
rendered to those who desired to evade such restrictions as
interfered with their projects for personal aggrandisement, at
the expense of the resident proprietors of land. Personal
residence and cultivation, it was declared by the Royal
Instructions of 1783 and 1787, and Orders in Council of
February 1789, were the only conditions upon which grants
of land were to be permitted, and forfeiture of the grant was
announced as the penalty of a non-compliance with these
prescribed conditions.

"The terms and conditions of settlement were of geneial
import, and from which it cannot be shewn that it was ever
intended that U. E. Loyalists or their children should be
relieved. To carry into effect the measures of Government
in relation to the settlement of the public lands, was the
'' ity of every individual who accepted an appointment in
the Land Department: but self interest has been with too scif interest a
many a stumbling block in the way of duty. to duty.

"The only means of information possessed by the Lieu-
tenant Governor and Council, relative to the statement of
individuals, is the report from the Surveyor General's Office ;
and it was, therefore, essentially necessary that these reports
should be prepared by persons in no way interested in the
issue of the applications.

"Instead of this being the case, from an early day to the
present moment, they have been reported on by the paid
agents of the parties whose hopes of future employment
would cause them to feel a strong interest in the success of

r H!

Ktpoti OK IJublir Drparliuciil.'^.

lliijiintifi^hloitlale'
in('iil.s iiiiiiln by
UipuiUiiciit

OliciiialconilitiniiB
shiiiild be complied
witb belbn! des-
(liption iijttueri.

Senior CIrrk has
located liiiiiils
without special
authority.

the busincf^s they had lakcii in haiul; iiiul I say it with a
knovvletl^e oCthc lactH, that in mmieroiis instances a colour-
ing had been given uiid hlateineiit.s made which ihu circum-
stances of the case wouhl not justify.

"The senior Clerk continues to conduct a very consider-
able business in carrying through claims before the Heir and
Devisee Commission, examining into the state of the lands
claimed, and framing the certificates which should contain
the facts of the case, is his i)articiilar duty. In every instance
the certificate should stale the authority under whicii the
location was originally made, and the conditions to whicli it
was liable. Inateail of this being done, the report is made
merely to certity that the name of tlu; parly under whom the
lot is claimed is entered in the plan, and that no description
has issued. — This is not the way in whidi such important
business should be done ; the authority ought to be examined,
and it should be ascertained whether the party may or may
not have received all the land he was entitled to, and before
any description be allowed to issue, it should be satisfac-
torily proved that the original conditions iiave been complied
with.

"It is my duty further to state, many lots sili:?ted in old
Townships, which, under Orders in Council of 15th Octo-
ber 1S33, and 19th November. 1835, were subject to be dis-
posed of at sale by the Commissioner of Crown Lands, have
been located by the senior Clerk to individuals without any
special authority permitting the same. These are of course
a part of his agency transactions, practised in the face of the
Lieutenant Governor''s order of 14th June, 1S08, and the
Order in Council of 19th November, 1835, which forbid, in
the most positive manner, agency being transacted by Clerks
in Public Offices.

"The power assumed by tlic gentleman alluded to, while
it has been profitable to himself, lias been unproductive ot
any good that would justify the daily infraction of rules and
regulations estabhshed by Government for beneficial pur-
poses, to ensure impartiality in the disposal and settlement
of the public lands.

"The official favour which he distributes, is such in itf^
nature and amount as no head of the Department has ever

vxcrcifi

policy

the 1)0)^

at the I

\'cy(>i' (

who Icr

any kn(

sentatio

itulividti

in matte

said pr(

Clerk, I

and am

will nev(

under tl

General .

TJic
ans've
vcyor
obscrv'

ntaii

enquiry
in tjic C

1'f

«iurbr2?or (TTrtTfrnl ot H.inOs.

r»i

oxcrcifloil or [•letoiidiHl, pcrfainc<l to his appointment, his
policy has pccuroil Ibrhini ri nunioroiH band ofparti/ans, as
the best ofnnnios he was al>!o to ronimand, when soliciting
nt tho liands of Sir Francis Hoad — the appointment of Sur-
veyor Ccncral snfricii'ntly testifies. Some of the gentlemen
who lent him their inlliienee on that occasion, did so without
any knowledge of his merits or demerits, believing the repre-
sentation of others in his favour, but the major part were
individuals upon whoin he had conferred personal obli^jations
in matters connected with the Departments. What T have
said proceeds from no unkindly feeling towards the senior
Clerk, but will account for the firm conviction 1 entertain,
and am bound to expre; that tl c duties of the Department
will never be faithfully administered, until the olfice is placed
under the charge and continual supervision of a Surveyor
(Jeneral."

The Committee li.ive not received any
ans^vcr to the queries transmitted to the Sur-
veyor General — tiiey have only further to
observ^e, therefore, that the grave charges

ntained in the answers quoted from Mr.
i^.tigge's replies are corroborated by the tes-
timony of Mr. Chevvitt, to a certain extent ; tho
nature of the charges preferred and the conse-
quences of them, if established, to individuals,
are so serious that the Committee feel them-
selves precluded from offering any opinion
with regard to them, or to the changes which
ought to take place if the system prove to be
such as those charges would shew. They,
therefore, abstain from submitting any sug-
gestion on the conduct of public business in
this Departmnnt, in the expectation that the
matter will receive an examination before .1
tribunal possessing more extensive power of
enquiry and determination than are invested
in the Commission.

Diitii'9 of nppnrt-
iiicnt will iicvci'
bo iirnperly pcr-
fbrrnt'd without the
constant siiiH-rin-
tRiultnoe (iln Sur-
veyor Gent-rnl.

Committee abstain
from submitting
any 8ug);estions for
remedy.

W";;;!

l^eport on public Bcyaitments.

Committee recont
niemlit timi the

In one.

The Committee cannot , however, refrain
o^iceHorsmvcyor from recom mending, after the information they

Ken'l ami Crown O' •'

«b«nm'Sne"J ^^'^^^ reccivcd, and whicli i? attached to ^his
report, that the offices of the Surveyor Gen-
eral of Lands and Commissioner of Crown
Lands, should cease to be held by the same
person, inasmuch as the Committee are satis-
fied that the duties to be performed in the
former Department will leq'iire the undivided
attention of one efficient pubHc officer.

All which is respectfully submitted,

(Signed)

W. ALLAN, Chairman.

(Signed)

W. H. DRAPER,

(Signed)

R. A. TUCKER.

(Signed)

JNO. MACAULAY,

(Signed)

J. S. MACAULAY,

(Signed)

H SHERWOOD.

Investigation Commissio

:^»

Committee, No. 2,

28tli December,

1839.

su:

I .1

OFFICE OF THE

SURVEYOR GENERAL OF WOODS & FORESTS.

The Committes have to observe, with refer-
ence to this office, that the instructions of the instructions of

T 1 r 1 fTi n r^ Lords of Treasury

Lords of the Ireasury for Us Goverfiment wimiiy negiecte.i,
have been wholly neglected, and to submit
the following extract from the answer to their
6th query appended to their report on the
Commissioner of Crown Lands Office.

<' I also enclose, herewith, the printed instructions issued Extract,
to my predecessors, on the Department of Woods and For-
ests : they have not ever been followed, nor can they be
consister:i.y with the good of the public service. Thd sys-
tem pursued has beer reported on to the House of Assembly
by Mr. Shirrift*, whose son was appointed Collector.

"Mr. Charles Shirriflf "was said to be the founder of the Mr. shirrifTfound
Ottawa Timber Trade ; he is a very intelligent man, and I Trade,
believe the Government consider itself under many obliga-
tions to him on that account; in fact, almost the whole
management of the Department was left to him without
question or interference.

" He, by entering into private speculations, such as build-
ing mills, &c., beyond his private means, involved himself
in debt, and on the failure of the House of Gates & Co., and defaulter,
in the Commercial crisis of 1837, he became a defaulter.

" I shall transmit to ♦ho Committee a copy of my report
upon this sulject, which I made on placing the matter in
the hands of the Attorney General.

Instructions should
iiot have been set
aside without
distinct authority.

51 jRciJOvt on iDubUc Dcpitrtmcnls.

" Wlien I was directed to assume the charge of this De-
partment, I found an approved sj'stem in operation, and I
only altered it as regards the money transactions, and in re-
quiring the new Collector to give security to the Government,
which lie has done."

The Committee are of opinion that the
instructions before mentioned, should not have
been set aside without a distinct authority;
and they recommend that the proceeds of sales
of Crown Timber, should in future be paid to
the Receiver General, in the form in which it
may be found convenient to receive it at By-
town; and that the promissory notes so taken,
should be handed for collection to one of the
Chartered Banks, with instructions that all
such notes not taken up at maturity, should
be forthwith placed in the hands of the Attor-
ney General for collection. The Committee
offers this suggestion under the assumption
that the present mode of conducting the busi-
ness of this Department may be continued, but
they are of opinion that payment should be
te^aKBy'lomJ rigidly cxactcd at Bytown, and that no timber
should be permitted to pass that port until the
duties were paid.

In consequence of the Surveyor General of
Woods and Forests having become a sub-
accountant contrary to the instructions of the
Lords of the Treasury, and not having requir-
ed periodical payments and accounts to be
Agent becomp a rcndcrcd by the Agent at Bytown, a large
defalcation has occurred in the case of Mr.
Shirriff, which has been fully reported on
by the Surveyor General of Woods and For-

Payment of duties
on Timber sliould

SuvlJCHvc CScncral of SS^ooiis mil jforcsts.

ests, to Her MajestyVs Attorney General, ii
copy of vvliicli report is hereunto annexed.

AJl which is respectfully submitted.

(Signed) W. ALLAN, Chairman.

(Signed) W. H. DRAPER,

(Signed) R. A. TUCKER,

(Signed) JNO. MACAULAY,

(Signed) J. S. MACAULAY,

(Signed) H. SHERWOOD.

Investigation Commission,
Committee, No. 2,

28th December, 1839.

!. I

rii

i:^

; :: ' I,

1-"^

Jl :

OFFICE OF THE

AGENT FOR THE SALE OF CLERGY RESERVES.

This Office having been hitherto held by
the Commissioner of Crown Lands, the Com-
mittee have no observations to make thereon,
excepting that the same faulty system of
Book-keeping adverted to in their Report on
the O^.ce of the Commissioner of Crown
Lands prevails also in this Office, and conse-
quently a complete re-statement of the ac-
counts from the commencement is equally
required.

All which is respectfully submitted.

(Signed)

ALLAN, Chairman

(Signed)

H. DRAPER,

(Signed)

A. TUCKER,

(Signed)

JNO. MACAULAY,

(Signed)

S. MACAULAY,

(Signed)

SHERWOOD.

Investigation Commissiok,

Committee, No. 2,

28th DecembeVy

183S

)

1.
1

.JJ

'I i

OFFICE OF THE

SECRETARY OP THE CLERGY CORPORATION.

The Committee made due enquiry into
the nature and extent of the business transact- uie^cco^untt"*
ed in this department, and, having ascertained Reslves K

* ^ . .,, coupled with tlie

that, although the Clergy Corporation still duti«ofsecretary.
exists, its action as a body has long ceased,
recommend that the general charge of keep-
ing the accounts relating to the sale of Clergy
Reserves should be henceforth coupled with
the duties of Secretary to the Clergy Corpo-
ration, and that the Secretary's Office, as an
independent establishment, should be no long-
er continued. The Committee submit the
above recommendations because they con-
ceive that to retain a Secretaryship to a quasi
non-existing' corporation is unnecessary, and
that the duties of the Secretary are insuffi-
cient to occupy the time of the gentleman now
holding that office, with whose mode of con-
ducting the business of the office they are per-
fectly satisfied.

A statement of the receipts and debts now
due the Clergy Corporation is hereto ap-
pended.

a.'ii

Mm-,,1

SEleport on 'J$uUit Bepartments.

The great amount of rents due to the Clergy
Corporation cannot fail to arrest the attention
of Government, and to call for the adoption of
prompt measures to ensure its liquidation.

All which is respectfully submitted,

(Signed) W. ALLAN, Chairman.

(Signed) W. H. DRAPER,

(Signed) R. A. TUCKER,

(Signed) JNO. MACAULAY,

(Signed) J. S. MACAULAY,

(Signed) H. SHERWOOD.

Investigation Commission,
Committee, No. 2,

28th December, 1839.

1 !

OFFICE OF THE
CHIEF AGENT FOR EMIGRATION.

The Committee, having addressed certain
queries to the Chief Agent, submit the same,
together with his answers, for the information
of the Government.

The duties of the Agent at present consist DuiiMonii«
chiefly in keeping the accounts of the persons
authorised to distribute the bounty of the
British Government to distressed commuted
pensioners; these duties are both laborious
and responsible, and ir the absence of any
business directly pertaining to his office as
connected with emigration, sufficiently employ
the time of the Chief Agent.

The Committee recommend, therefore, the
continuance of this office on its present foot-
ing, hoping that at no distant period his ser-
vices as an Agent for Emigration will again
be required.

All which is respectfully submitted.

(Signed)
(Signed)
(Signed)
(Signed)
(Signed)
(Signed)
Investigation Commission,
Committee, No. 2,

28th December, 1839.

W. ALLAN, Chairman.
W. H. DRAPER,
R. A. TUCKER,
JNO. MACAULAY,
J. S. MACAULAY,
H. SHERWOOD.

and
the
hon

uiid
1, a

eaci
ryin
intl
Sess
Cou
inor
Gov
rests

T
of d.
ofT
tion
decij

attac
or dc
Shill

COURTS OF REQUESTS.

The Committee appointed to investigate
and report upon the Courts of Requests, and
the Commissioners of those Courts, have the
honor lo suhmit the tbllowing Report :

The Courts of Requests are now constituted
under the authority of the 3rd Wm. 4lh, ch.
1, amended by 7th Wm. 4th, ch. 12.

Under the authority of these enactments,
each District is separated into divisions, va- oivwons of
rying in number according to circumstances
in the discretion of the Justices in Quarter
Sessions, within each of which divisions a
Court of R equests is to be holden by two or
more Commissioners lo be appointed by the
Governor. The place of holding these courts
rests with the commissioners.

Their jurisdiction extends over all matters Extent oi their

,1,1 1*1 juritidiction and

ot debt and contract not exceeding the sum their dedsioufinaj
of Ten Pounds, with power to award execu-
tion against goods and chattels, and their
decisions are tinal between the parties.

rT\» • i I • I • Mode of proceed-

1 he process is a sunmions, to which is ing.
attached a statement of the Plaintifl''s account
or demand. If the demand is under Forty
Shillings, service may be made by leaving a

s 4

I'i^i

^4 3^rvort on i)ii()lir IDrpartmrnts.

copy of llui siiininoiis at llio Defendant's resi-
dence; if over Forty ^Shillings, personal ser-
vice is re(juisite, unlv.ss the Defendant absents
liimseifto fivoid service ; when, in cases not
exceeding Five Founds, servic? at the dwell-
ing house is siifficicuit. Defendants may be
summoned from any part of the District in
which they reside to appear in the division in
whicli the debt was contracted.

(*oinmi«,ioi.Hr« Thc Conmiissioiiers have authority to take

evidence 01. oaih. evidcncc on oath ; and it they desire it, m
hke manner to examine the Plaintiff or De-
fendant.

Defendants are allowed the privilege of
setting off their demands against the Flain-
tifis'.

The olHcers to every such Court are a
Clerk and a Bailiff, who give security for the
due performance of their duties.

Witnesses may be summoned who reside
out of the division, and the allowance to such
witnesses is in the discretion of the Commis-
sioners.

Executions may be enforced against the
property of a debtor within any part of the
District in which judgment was rendered
against him. When the judgment is for a
sum exceeding Forty Siiillings, execution
(with certain exceptions) is to be stayed
tbrty days.

The Commissioners' Clerks and Bailifis are
paid by fees, a table of which is contained in
tlie Statutes.

Clerk and Bailifi'ii
security.

Witness.

Executions

Bailiff's lenmne-
ration.

Courts of llrquc^jts. 55

All action lies by tlu3 party injured aj^ainst naiim mid c erk

Uz-ii I i> -fit* /^ • I < ■ /r* Hultjfciioun action

ic l>lcru or IJailili lor niisconduct ni ofrice in ccnuin «««•«.

upon the security given by tliem respectively.

Under the provisions of this Act there Apimudix a.
were, in the year J8:{«, throughout the Pro- K^.lVTci

I I ] 1 ^ ^1 /-i lliitiiiiolit'rM ill lliti

vuice, one hundred and seventy-three Courts irovince ii. it-aa.
of Requests, and one thousand and sixty-eight
Commissioners.

Within the same year the number of Sum- Apiimdix n.
mouses issued was in round numbers forty £!le!l^uTJml'^'

I I 1 ^1 I /< T 1 . iiieiiucivuii ill (lie

tiiousand, and the number ot Judgments yenriKj?.
given was twenty-five thousand.

The costs of these suits and proceedings
your Committee had not time to ascertain bv
a reference to every Court of Ilequests in the
Province. They however wrote for a Return
of the costs for the six months ending tlie
30th Juu'" last, and from the replies given by
the Clerk oC one Court in nearly every Dis-
trict in t!ie Province, they ascertained the
average cost of a Judgment to be Eight Avomgotosiofa

^1 U- 1 r,M „ „u .. .1 • Judeiiicut.t's.3Sd.

Shillings and Ihrec Pence lliree tarthnigs.

The Expense of 25,000 Jiulgnients at

lliis rate will he £ 10,338 1 10 'j^;;;^"^ "'"^«-

The Expense of 15,000 Suirunonses,

allowing Sixpence ibi- the Clerk, One Kxpeuseur

Shiilinji!; for the BaililV on serving, an-l 8uiiiinon:*e8, &c.

Eight Pence milage, at an average of
two miles on each, will be 1,&Zd

— making the total amovnit of £11,963 10 10

as the Expenses of these Courts in the year 1838.

From the manner in which iIha itturns arc Manner ot maitins

out KuturiiB.

iiKide t)ut, it is not (juite clear that the aggre-
gate of Costs is not given on the whole num-

6(>

Ohject for vatabr
Iblihig Iheae
Cuurls.

System capable
of iinprovunicnt.

Complainis asaln^t
Coiiiiiiissioncra.

3Cle)iort OK public @f|iartinenls.

ber of Summonses issiiftd, in which case the
average would be Five Shillings and Two
Pencf Halfpenny per Suit, and the expense
of forty thousand fcSuits £iO,4l6 13 4.

The great object of establishing these
Courts was, in the opinion of your Commit-
tee, to combme a speedy remedy for the
recovery of debts with cheapness ; in other
words, to afford a quick method of collecting,
a satisfactory and impartial Court, and a rate
of expense as low as was possible under all
circumstances.

No objections have been made, so far as
your Committee are aware, against the time
within which debts may be collected within
these Courts, and although they think the sys-
tem capable of some improvements, they be-
lieve that its working in this respect is far
more satisfactory than in almost any other.

Against the conduct of many individual
Commissioners, against the legality of their
proceedings as exceeding their jurisdiction,
against the justice of their decisions in parti-
cular cases, and against the costs allowed and
adjudged by them, many and great complaints
have been made.

A considerable number of such complaints
have from time to time been preferred to the
Executive Government, in some instances
charging the Commissioners with corruption
and partiality, in others with ignorance and
incapacity — in some cases the conduct or de-
cisions of the Commissioners have been

ii'K

Courts of Xlequest0.

brought in question before the supreme tribu-
nals, in others the Executive Government have
made the best investigation in their power into
the circumstances — a proceeding, however,
which is found alike inconvenient and unsat-
isfactory — but in the great majority of cases
the patties who have felt themselves aggriev-
ed, have gone no further than to express their
dissatisfaction in general conversation, or
sometimes in the public prints.

Your Committee see no reason to doubt
that a large proportion of these complaints
arise from the disappointment naturally expe-
rienced by the losing parties in contested
claims. When both Plaintiff and Defendant
think themselves right, let the decision be
never so just and eqaitable, one or other of
the parties will be discontented.

This feeling will, however, be doubtless
greatly increased whenever there is a want of
confidence either in the ability or integrity of
the C< Timissioncrs, and your Committee be-
lieve tuat this cause occasionally operates in
producing complaints against these Courts.

And your Committee cannot avoid the con-
clusion, that there may be found some instan-
ces in which dissatisfaction has been justly
excited, by an abuse and improper exercise of
the very large discretionary powers which the
Statutes vest in the Commissioners. There
is reason to apprehend that there have been
cases in which Commissioners have acted as
Agents for creditors, an office which is more
usually discharged by the Clerks of the Courts.

■ii

iUjjort on |)ul)lic JDrpartmcnts.

Sources of com-

S. >

^1 '"''

i 1 ?s

The most common sources of complaint
liave been, llint the Commissioners have en-
tcriained suits not legally within their juris-
diction — that they do not command that
degree of respect which would enable them
to preserve necessary order and decorum in
their proceedings, and that it happens conse-
quently, the solemnity of an oath is not suffi-
ciently regarded by parties or witnesses in a
suit, because, not respecting tlic tribunal, they
treat with a greater or less degree of levity
every proceeding by it.

Nor does the conclusion alFord any just
grounds for surprise, or imply a want of care
or caution on the part of the Executive Gov-
ernment in the selection of Commissioners ;
the fault rather is in the system itself, which
requires so large a number to carry it into
execution. Many of them must unavoidably
be selected in remote and thinly-settled por-
tions of the country, where it is always diffi-
cult, and frequently impossible, to find a
sufficient number of individuals possessing
the recjuisite qualifications; and your Com-
mittee are aware that great difficulty and
embarrassment have been experienced in fill-
ing up the appointments from time to time
required.

In estimating the expense of attending
these Courts, your Committee think it also
right to advert to the time spent by litigants
contesting claims; and the very frequency of
the Courts increases the loss of time, as a
adjoiimiiig Courts, systcm of adjouming from Court to Court

:)laint
c en-
juris-

that
litem
uin in
lonsc-

sufFi-

s in a

1, they

levity

y just
>f care
5 Gov-
oners ;
which
it into
idably
d por-
sdiffi-
find a
5cssing
' Com-
y and
in fill-
o time

ending
it also
tigants
^ncy ot
?, as a
Court

GTourtfi of Ivcqucsto. (J9

prevails in mnny places, and inevitably adds
to the expense of witnesses, as well as to the
loss of time of the j)artics.

Your Committee, however, cannot leave
tills part of the subject without stating their
conviction that, in a great many cases, the
Courts are most respectably constituted, and
their mode of conducting business gives sat-
isfaction to the suitors over the trial of whose
causes they preside.

Having thus endeavoured to explain the
present system in its effects and mode of
working, your Committee have only to state
that, in their opinion, the law reofulatinff Ti.e Law reguia-
these Courts might be altered, so as to render "•ighu.e altered.
them more useful and efficient, and, at the
same time, reduce the expense attending the
administration of Justice in these and the
District Courts.

This conclusion has rendered it unneces- 2nd Branch of
sary for the Connnittee to report upon the
second branch of enquiry entrusted to them,
namely, whether some mode of investigating
the conduct of Commissioners, upon com-
plaints being made against them by the
public, might not be rendered ellective.

nr<! nnd 4tli
branchrs.

The third and fourth empiiries will be best
answered by an ex[)lanation of the system
which the Committee propose should be
established for the collection of small debts :

Incy recommend the abolition of the Aboinionor

J Courts of RequcMi

Courts of Requests ; that, after a day to be recommended.
fixed, no Summons shall be issued from any

mWm

Divisions recom-
mended.

.:'■ V-.

A Barrister may
presidt) as Judge ir
certain cases.

M:i

i I

h-'. I

Hrport on ^itbltc Drpartments,

of those Courts; and that after some subse-
quent day, to be also fixed, no Judgment or
other proceeding shall take place.

Executions which on such subsequent day
are in the BailitPs hands may be acted on till
satisfied. Executions may be issued from
the new Courts on Judgments rendered in
the old.

They further recommend that every Dis-
trict in the Province should be divided into
Six Divisions, in each of which a Court for
the recovery of Debts to the amount of £10
should be holden once in every two months.

That the Judge of the District Court (or
in his absence, from sickness or other inevi-
table necessity, a Barrister, of not less than
three years standing, to be appointed as
occasion requires by such Judge) shall hold
such Courts, exercising similar powers and
authority with those now possessed by the
Commissioners of the Courts of Requests,
with power also to the Judge, under certain
restrictions as to time, to order payment of a
Debt by instalments, and with an appeal, in
all cases over Five Pounds, to a Jury at the
regular sittings of the District Court next
after the Judgment appealed against shall
have been rendered.

It may be objected to this plan that the
Courts will not be held often enough, and
their infrequency will occasion an inconve-
nient delay in the collection of Debts. Ex-
cept as regards suits for sums under forty

"•«

I H .'I

€outts ot 1Elcqucst0.

proposed change.

shillings, this objection is more apparent than
real, for under the present law in all cases
where judgment is given for a larger sum
than forty shillings, no execution can issue
under forty days, unless it is shewn that the
debt is thereby endangered, and the discre-
tionary power whi(3h it is proposed to give the
Judge to order payment by instalments, being
restricted by the length of notice which the
Defendant has had from the service of the
Summons, will do away with the necessity of
staying Execution for forty days, and thus
enable a Plaintift' to recover his debt nearly
as soon as under the present system.

In support of the proposed change may be Bencfitsof the
urged the strong probability of uniform prin-
ciples of decision, not only in each District,
but throughout the Province ; that the juris-
diction of these Courts will be confined within
the limits intended by the Legislature — which
limits are at present very often overstepped
by the Commissioners from a want of clearly
understanding technical distinctions, and the
observance of well established rules of evi-
dence and law, as regards the responsibility
of parties, a competeiit knowledge of which
may be reasonably assumed to exist in the
different Judges of the District Courts. But
another and important benefit which your
Committee anticipate from this change, is the
placing the administration of justice, both in
the Courts of Requests and the District
Courts, on a more respectable and indepen-
dent footing, as regards the payment of the

I t

Salaric* pioptiacd.

llcport oil |)ut)fir IDrpnvtmrnls.

Judges. — At j)rcsciit llic rcinuiicialioii ol'
Judges and C.'oininissioners depends on the
amount of business transacted by tlieni res-
pectively, and withoni j)ansing to enquire
wliat may liave been the cllects, the tendency
ol such a system to encourage litigation is
sufliciently obvious, and indeed one ground of
accusation against Commissioners, which has
been I'rged is, tluit they are incHned to favour
those parties who bring tlie greater number
of suits before them lor adjudication. 'J'o
substitute a fixed salary for the services re-
quired from the Judges in both Courts would
acconq)lisli the objects alluded to, and would,
in the opinion of the Committee, instead of
increasing, diminish the expense at present
borne by the comumnity.

In order to establish that opinion, the Com-
mittee will assume the full amount of expense
which would accrue for several years if all
the eighteen Districts erected, or ihe erection
of which is sanctioned by law, were at once
created.

Your Conmiittee propose a scale of salaries
raduated according to population. In Dis-
tricts wherein the population exceeds .'iO,000,
they would recommend the Judge's sahiry to
be J.'350 per ammm; where the popidation
is under :U),000, but exceeds "iO.OOO— £300
per annum, and where the poi)ulation is under
•iO,000— JC'J.'SO j)er anmun.

Looking at the last po[)ulalion returns, and
bearing in miiid the elfeci which the erec-

feef

ishi

Courts ot Hcqucsto.

lion of new Districts will have in reducing the
population of the old, the effect may he calcu-
lated as follows: —

Six Districts at JE350 per annum JGS 100

Six Districts at jCSOO pw annum 1800

Six Districts at JE250 per annum J 500

je54.00

And if all the Districts reached the maxi-
mum of salary by increase oi population, the
total expense would be £6000 per annimi, with Kxpensr* inr
a population of 540,000, allowing each Dis- """""'
trict to be equally peopled, but in all proba-
bility before the more thinly peopled Districts
shall have reached the number proposed, as
conferring the maximum of salary, those at
present having such a population will have
increased in a similar degree, and the popu-
lation of the Province will, when the full
amount of £6000 shall bn required, exceed
6r;0,000.

Taking the return of 1838 as affording a
reasonable average for the future, and requir-
ing a fee of 6d. on every Summons, and of Is.
6d.on every Judgment, to be collected and paid
over to the Receiver General, a fund of £2875
will be created towards the payment of these
salaries, and by collecting a moderate fee on
each Writ of Capias, Summons, or Execution,
and on each Judgment in the District Courts,
the requisite balance would be readily provid-
ed to meet the payment of these salaries. The
fees now authorized would at once be dimin-
ished, and an increase of business and of popu-

■ 'fi ■

il'

V: ■

ill ••
^1'

14:

r l-

Ktjjovt on |)u&Itc B())nrtmrius.

lation would, in lieu of increasing the general
expenses of these (.^ourts, render practicable
a further diminution. A different regulation
F..CS ot ii.fi ciciki of the fees to the Clerks and Bailiffs of the
Courts of Requests, particularly as respects
the milage of the latter, would afford an op-
portunity of further reduction, as from the
increased size of those divisions their remu-
neration would be greater than at present,
even at a reduced scale of fees.

In order to fix the amount of charge on
the different enumerated items in the District
Courts, it would be necessary to procure re-
turns of the number of Summonses, Writs of
Capias, Judgments, and Executions within
a given period, say the year 1838, and the
proper scale might then be readily estab-
lished.

In connection with this alteration, and in
order to ensure its success, the Commitiee
would earnestly advise that no person should
hold the situation of Judge of a District
Court who is not a Barrister of at least three
years standing, and that he be resident in the
District for which he is Judge. They are
also of opinion that a revision of the system
of practice at present in force in the District
Courts might be advantageously made at the
same time with the proposed changes in the
Courts of Requests.

'Iho JuJtfe of a
District to be a
Barrister.

Should His Excellency be pleased to ap-
prove of these suggestions, Bills to carry

ffionrts of Bequests,

them into efToct could be prepared in order
to be siihmit(cd to the Legislature.

All which is respectfully submitted.

(Signed) CHR. A. HACERMAN,
(Signed) VVM. H. DRAPER.

December lltli, lS3f).

<;)

gat
zat
the

res I

wh(
-0
qui
He
sut
sioi
ad(
snh
Re

Tnv

THIRD REPORT

O F

GENERAL BOARD.

Unto the Right Honourable Charles Poulett
Thomson, Governor General and Captain
General of British J^orih .America, Sfc.
Si'c. S)'c.

h j

The Commissioners, appointcul to investi-
gate into tlie business, conduct, find organi-
zation of the various Public Departments of
the Province of Upper Canada, bog leave
respectfully to Report :

That the Committee of their number, to Ti.ir.i Report of
whom was intrusted the Investigation of the
*' Office of Inspector General," having en-
quired into that department, have made the
Report hereunto appended, which having
submitted to the General Board of Commis-
sioners, has been examined, approved of, and
adopted by them ; and is now respectfully
submitted to your I^'iXcellency as their Third
Report.

Signed in name and by authority of the Board.

R. B. SULLIVAN,

President.

Investigation Commission,
To7'onto, 14lh January, 1840.

.IM

1*118™!

APPENDIX TO TlllUD RKPORT.

REPORT.

The Committee assigned lo enquire into
the duties of the Inspector General of Pub-
lic Accounts, and the system pursued in his
oflice, beg leave to report as follows: —

Previous to entering on the result of the
investigations of the Committee, it would re-
fer to the instructions of His Excellency the
Lieutenant Governor, communicated to it as
the ground-work of its contemplated inqui-
ries :

" To this Committee is assigned the inquiry into the duties to inquire into
of the Inspector General of Public Accounts, and the system CpSo? General,
pursued in his office.

"The Conriiuittee will ascertain — First, The particular
nature and extent of the business which is, and for some time
past has been, Ira isucted in this Department.

^^ Second — WheUier the business be such as should properly wiiciiicr nny pan

1 , 1 . /v- II • /. ■ • 1 1 of tiie hiisiiiBbs

devolve on this onice. or whether any portion of it might be niiyin be tran*-
beneficially transferred to other Departments, or on the other
hand whether any additional duties might be advantageously
assigned to this office.

" Third — Whether the system of accounts pursued in this
otiice be satisfactory, or whether it be capable of improve-
ment in any respect.

^''Fourth — Whether the ditlerent Public Accountants
transmit their returns to thib office punctually at regular stated

y I

Knspcdov (Gnifvars c»Dffitc.

I I j

I:- if

for the liflit con
duct or ttiH afliiirs
|iertaiiiiiiK to liis
ofllce.nnd whctlmr
|ir()|>(.'r Keturiisnrc
liiaile ti) liliii to eil-
nble him rightly in
fulfil the (I'jtit'd uf
the same.

(lonrrai qncrirs as perioilf^, Of if not, vvlielliei' a sulTicienl power at j)i*csenl exists
li'biiiiLs'oT7iu>""'* ^^'' compelling prompt and regular transmission of accounts.

]iis|ienl(); Gmieral

^^ Fifth — Whether the information necessary for a strict
scrutiny into all money transactions be promptly afforded
by Pi'blic Accounts, and whether any improvement in the
present form of rendering accounts to the Inspector General,
or in preparing the Public Accounts of the Province, be
requisite.

" Sixth — Whether the Inspector General has sufficient
means of ascertaining that the several Collectors and Recei-
vers of Public Revenues faithfully and truly account for all
moneys for which they are responsible.

" Seventh — Whether there be means of knowing that due
diligence is observed by the respective officers in the collec-
tion of duties on Imports, and on Shop, Tavern, Still, and
other Licenses, as also in punishing such persons as ujay be
detected in attempts at fradulent evasions of tlie Revenue
Laws.

^^ Eighth — WliL^Mier returns be duly made of fines levied
by the warrants of Magistrates and paid to the Receiver
General for the public uses of th Piuvince, by virtue of any
law now in force.

" JS'inth — Whether the returns be mtde to tlve office of
fines levied under the authority of Statutes enjoining their
appropriation to local purposes, or if not, whether there be
any means by which the Executive Government may learn
periodically the amount of fines so levied, and ascertain and
check the manner of their application to the ends prescribed
by Statute.

" Tenth — Whether the accounts of moneys expended by
Commissioners ap[)ointed under acts of the Legislature, be
duly examined at this office.

" Eleventh — Whether the rents of Ferries and Mill Seats,
which should be regularly paid to the Receiver General, be
returned in any form of account to the Inspector General.

" Twelfth — Whether returns of fines, estreats, &c., be
duly made to this office by Sheriff's, Clerks of the Peace,
&c., or if not, whether there be ar.v other means of checking

'■:.!!

■■

and controlling the receipts and payments of this class of
Public Accountants.

" Thirtecnih — What means exist whei-eby payments
made, from time to time, by receivers of public money may
be verified, as thn amount for which they ought severally to
account.

" Fourteenth — What balances remain due by Collectors,
Inspectors, and all other Public Accountants, after the lapse
of the period within which they should have been accounted
for, according to existing laws and regulations.

" Fifteenth — Whether under the sanction of Legislative
enactment, and for the purpose of placing Public Account-
ants beyond the possible temptation of seeking private advan-
tage from the use of public moneys, temporarily .accumulat-
ing in their hands, it might or might not be expedient to con-
clude an arrangement with one of the Chartered Banks, by
which that institution would become the sole depository of
public moneys and the medium of payment of all public
debts.

'^'^ SiJcteenth — Whether it be practicable to simplify the To BimpUfy tiic

_,,,.. , , . , , ,>,../ 1 Tublic Accoiinis

Public Accounts by reducmg the number of d'stmct lunds, by reducing ihn

, . , 1 . <• 1 1 • 1 . niimher of distinct

among which, as now classiheu, the receipts and payments funds.

on account of revenue and expenditiae are distributed.

'^Seventeenth — Whether the method hitherto pursued of m.ku.. ofisauing
issuing a separate warrant for each payment, might or might
not, on account of the public service, be advantageously
modified, so far as relates to fixed and regular heads of ex-
penditure ; — A single warrant for in^iince, being issued to
the chief officer of a department, for the aggregate amount
of all sums required at a particular period, and payable to
the individuals of that department.

"• Eighteenth — Whether the olVice of Inspector Genera!,
as at present organized and constituted, be adei[uate, or more
than adequate, to the elfectual examination and control of all
the accounts and returns of public receipts and disburse-
uieats rendered to thi-j departaient.

^'JVinetcc/iih -Whether the salaries alloweil m this de-
p.ulinent are suflicieni, or more than sufficient, as a com-

Warriinta

I'/\ainiiia(ioii of
I'ublic Rt>coipl.s
und DisliurseiiicntN

Salaries.

l-i

82 Bcjiort on |)ulilic Bcpnttmcnts,

pensation for the duties performed — and whether there b?
any necessity for an increase Oi a reduction of the assitiance
at present aflbrded.

neceipii, &c. " Twentieth — Whether every item of receipt and expen-

revie^w of This Ue diture, in which the public have any interest, be regularly
panmeirt. ^^^ j^^j^. |j,.Qyg|,j ^^f^j^r the review of this department — if

not, the Committee will state the particulars of any failure
or omission, with their suggestions thereupon.

Comniigsionnrs to " As the ohject of the appointment of this Commission Is
ters'^oPpu'biic in- to investigate generally all matters of public interest connect-
wifif uie"severai cd with the Several departments — this Committee will un-
Departments. derstand, that they are not restricted to limit their inquiries

by the strict letter of the foregoing queries, but that in the
full spirit of the same, they are to pursue any course of inves-
tigation which may appear to them expedient."

When this Committee was first or^umzed
for the purpose of following out th^ line of
investigation prescribed by the above instruc-
tions, it became an indispensable object to
understand, from a careful analysis of their
contents, the precise nature, extent, and limits
of the inquiries necessary to be prosecuted,
to enable it to answer the design of the Ex-
ecutive, by reporting with effect and exacti-
tude on the important department subjected
to its contemplated investigations.

After a mature consideration of the scope
and bearing of those instructions, and for the
purpose of condensing its inquiries into fixed
and ascertained limits, the Committee has
resolved, under three distinct heads or divi-
sions, to embrace the various objects to which
its attention has been directed.

First Division. — It is proposed in the
I'irst Division to comprise the several con-

re be

ixpen-
ularly
int--if
failure

ision is
)nnect-
'ill un-
iquiries
in the
finves-

nized
ine of
istruc-
3Ct to
their
i limits
jcuted,
le Ex-
exacti-
jjccted

3 scope
for the
to fixed
ee has
or divi-
o which

in the
ral con-

templated inquiries of the 1st, 2!kL 3rd, l6th,
17th, I8rh, il)lh and 20th heads of the ahove
Instructions, by prosecuting an investigation
into the Department of the Inspector General
of Pubhc Accounts, and the system pursued
in his office: ascertaining the nature and ex-
tent of the business tlierein transacted ; the
method of checking and controUing the
Public Receipts and Expenditure ; the effi-
ciency or inefficiency of that Department as
at present organized ; and generally whether
the system, by which the same is now regu-
lated, be susceptible of any improvement.

Second Division. — Under the Second Di-
vision it is proposed to follow up the inquiry
suggested by the Seventh head of Instruc-
tions, by instituting an inquiry into the
present system of collecting the Duties on
Imports, and on Shop, Tavern, Still, and
other Licenses; and, considering the suffi-
ciency or inadequateness of the Revenue
fxaws by which those duties are intended to
be enforced and violation or evasion of their
provijjions punished.

Third Division. — Under the Third Di-
vision a general inquiry is proposed to be
instituted, calculated to end)r;ice the 4th, 5th,
6th, 8th, 9th, lOth, J 1th, 12th. 13th, l4th,
and 15th heads of the Instructions, into the
present system of transmitting Returns to
the Inspector General by the various Public
Accountants; the power of that Officer to
enforce the prompt and regular transmission
of such Returns from all Officers entrusted

PirPt DiviRlon,
Comprises 1, 2, 3,
16, n, 18, 19. nml
SOtli hea<l9 of lii-
vcstigation, relat-
ing to Inspoctor
General of Public
Accounts.

Second Division,
on collecting duties
on Imports and
Licenses, also on
tlieReveHueLaws.

TJiird Division,
embracing tiie
lieads of instruc-
tions from No. 4 to
15 inclusive-
present system of
trnnsniitiing re-
turns 10 Inspector
General by various
publicaccbuntaniB.

Ucpovt on public ZDr))nttmcnt0.

with the receipt or collection of public
moneys, Inspectors, Collectors, Sheriffs, Mag-
istrates, or other functionaries; the means
that exist of checking the expenditure of
public moneys entrusted to Parliamentary
Commissioners. To ascertain the balances
due by Public Accountants for which they
are in arrear ; whether a Chartered Bank
might not advantageously be made the De-
pository of all public moneys, and the medium
of payment of all public <lebts, and generally
to suggest any improvement of which the
present system is capable.

t 5

FIRST DIVISION.

OFFICE OF THE INSPECTOR GENERAL.

In enteri ig on the discussions incidental
to a consideration of the 1st Division of the
intended investigation, the Committee has
first sought the information necessary for a
right understanding of the system under
which the office of the Inspector General is
conducted.

As the natural means of elucidating the
nature and organization of that important
Department, the Connnittee has caused a
series of interrogatories, grounded principally
on the Instructions from the Executive, to be
administered to the head of the Department,
and also to his Senior Assistant.

Kiispcctor CSnrernrsi €>flfice.

In deciding on the line of inquiry to be
adopted in framing these interrogatories, due
consideration was had to the nature of the
office, of the internal condition of which
information was required.

It was recollected that the Inspector Gen- inspector General

''- not considered a

era! of Pubhc Accounts, with one small and (S^'J^eS-"*
somewhat anomalous exception to be here- "°"^
after noticed, could not himself be considered
a Public Accountant. — His office was not the
medium through which moneys were received
or disbursed on account of the pubhc service.
It was his duly to check and control tho ac-
counts and returns of others to whom such
moneys were entrusted, and to see that punc-
tuality and correctness were duly observed by
them, but personally that officer was uncon-
nected with the responsibility or custody of
public moneys.

It was on the system under which he had
to control the accounts of others, and the suf-
ficiency of that system to answer the ends for
which it was designed, in ensuring method
and punctuality in the management oi the
Public Accounts, and detecting error or de-
falcation where such occurred, that the
Committee was desirous to be fully informed,
and, to obtain such information, decided on
the course of inquiry to which allusion has
been made.

To these interrogatories a series of answers,
drawn up with great apparent candour and
attention, has been received from the Inspec-

'SV,

ilcport on |}ul)Hc l^rpnrtmcntis.

tor General. From the senior Clerk in that
Department, answers have also been received.
As the best means of developing the various
duties of (hat important office, the Committee
would refer to the following lucid epitome of
the same, extracted from the answers of that
officer.

Duties of Innpector
Ueneral

DUTIES OF INSPECTOR GENERAL.

" It is his duty, —

" 1st. To see that all accounts or claims against the Go-
vernment are fnlly supported by vouchers and authorities,
and that all public moneys issued are duly applied to the
purpose for which they were intended, and regularly and
truly accounted for.

"2nd. To see that the Revenues of every kind are regu-
larly and in due form brought to account, and to call upon
the officers respectively concerned for all necessary docu-
ments and explanations.

"3rd. To be carefal that no deductions or diminutions in
the receipt of the Revenue, and no expenses take place
which are not established by law, or by the authority of the
Lords Commissioners of the Treasury, or by order of the
Lieutenant Governor.

"4th. To examine, enter, and countersign all warrants
for the issue or expenditure of public money, previously to
their receiving the Lieutenant Governor's signature.

"fnh. To report upon the Petitions of persons applying
for privilege in respect of grants of lands as U. E. Loyalists,
or their children, or as Military claimants, or as settlers under
certain restrictions, from the Secretarv of State.

"6th. To prepare and report statements of the Receipts
and Expenditure of the Public Revenue, and submit esti-
mates relative to the public service when required, for the
use or information of the Executive Government or the
Legislature.

Kneijcctov eKencvnl's ©fficc.

" 7lh. To provide for the maintenance of the Light Houses,
and to pay their keepers.

" 8th. To report, as occasion may require, upon all mat-
ters relating to the Revenue, which may be brought under
the notice of the Lieutenant Governor, by appeal against the
Revenue Officers, or in any other manner.

" The superintendance of the collection of duties of cus-
toms, and the duties on licenses of various descriptions, de-
volves on this office, and is embraced in the foregoing state-
ment."

From the above abstract a correct idea
may be formed of " the nature and extent of
the business, which is, and for some time past
has been, transacted in this Department."

It will be seen of what vital importance to Department of

, , . f. , , , , . vital iniimitaiice.

the proper working ot the whole machmery
by which the public business is transacted,
must always bo the regularity or derangement
of this superintending Department.

Any laxity or carelessness permitted to in-
terfere with its checking and controlling func-
tions, must sooner or later most seriously
affect the interest of the public, while, on tiiC
other hand, a vigilant and rigid superintend-
ence must ensure method and regularity in
the various branches subject to the scrutiny
of this office, and error, negligence, or defal-
cation, be rapidly discovered and corrected.

It will appear from the information before
the Committee, that, with the exceptions above
beinir noticed, the business now transacted in
that Department is of the nature that should
cause it properly to devolve thereon, and that

IXtpovt on Du&Hc 3!Dejpartment0.

no portion of it could with advantage to the
public service be transferred to any other.

Wiih respect to the assigning new duties to
this office, the following parts of this Report
may be found to suggest alterations on the
existing system, which, if adopted, may cause
certain additional duties to devolve on the
Inspector General.

U. E. Loyalista,

Land business
forms part of dii
ties of that office.

U. E. LOYALISTS.

By a reference to the foregoing abstract of
the duties of that office, it will be found under
the 5th head, that " To report upon the Peti-
tions of persons applying for privilege in res-
pect of grants of land as U. E. Loyalists or
their children," forms a part of the ordinary
duties.

From an attentive consideration of the pre-
sent state of the claims of the U. E. Loyalists
— the time that has elapsed since the issuing
of the Royal Proclamation, promising lands
to that meritorious class of subjects — the ex-
ceeding difficulty under the present system of
equitably dealing with the descendants of the
Granting Lands to Original scttlcrs — thc Committee is induced
brought to a close, to recommcnd the adoption of some plan cal-
culated to bring to a close all granting or
transferring of land to any claimants of the
Royal Bounty to U. E. Loyalists.

At the time when thc ffrst regulations were
promulgated, a reasonable and generally cer-
tain method was observed in identifying any

, V 11

inspector ^eiteval's <DfBce.

the

esto
5port
1 the
ause
the

ict of
under
Peti-
n res-
sts or
jinary

le pre-
yaiists
ssuing
r lands
the ex-
item of
of the
iduced
an cal-
ling or
; of the

ns were
llycer-
ing any

applicant. From the personal knowledge of
the Justices of the Peace in each District
was sought a certificate that the individual
presenting himself was indeed entitled to a
share in the bounty of the Crown. For
many years sufficient certainty was thus
ensured. But as, in the natural course of
things, the old Magistrates, familiar with all
the early Settlers in this thinly-peopled Dis-
trict, ceased gradually to exist, and it became
necessary that their successors of another
generation should equally certify as to the
identity of the descendants of the first Loyal-
ists, the inadequacy of the system became
apparent.

The increasing population, and number of increase of popu
persons in each District of names similar to Ecei'ti^oT*"*
those in the U. E. lists have, it is to be feared,
opened a door to much attempted deception.

The Inspector General, in a Report on
those claims lately made to the Lieutenant
Governor, has clearly pointed out the diffi-
culties that pervade the present system.

The constant recurrence of similar names
in the lists is often perplexing and deceptive,
and, before existing tribunals, mistakes, as to
the weight and admissibility of evidence ad-
duced to support a disputed pedigree, may
sometimes be presumed to occur.

From the time that has elapsed since the
date of the Proclamation, and from the reflec-
tion that almost all the children of the old
Loyalists must have attained to years of dis-

Plan suggested by
Inspector General
for closing U. D,
Loyalistu' Acc'ti.

Dlitrict Boards to
be eitablished.

Each to sit three
times.

After last meeting
U. E. Lists 10 be
Anally closed.

Noiices to be
published.

Beport on ^ntUt MepavtmtntB.

cretion, the Committee is induced to submit
for consideration a plan suggested by the
Inspector General for finally closing the U.
E. Loyalists^ Accounts, in a manner equally
creditable to the original generosity of the
Crown, and just to that meritorious class of
subjects and their surviving descendants.

By this plan it is proposed to establish in
each District a local temporary Board, com-
posed of individuals named by the Executive,
and possessing knowledge and experience
adequate to the task of hearing and justly
determining adverse claims.

Each Board shall be directed to sit and
adjourn three times, giving ample notice
through every public channel of the appointed
time when claims for privilege, in respect of
U. E. Loyalists or their children, should be
heard.

After the last public meeting of the Board
the U. E. lists should be finally closed, and all
unproduced claims foi' ever barred. The
Judge of the District Court, or other func-
tionary acquainted with the ordinary laws of
evidence, might form one of the Board in
anticipation of the occurrence of questions
demanding some legal knowledge.

A similar conclusion could be arrived at in
a much less complicated or expensive, though
perhaps not equally popular way, by direct-
ing the publication of Notices over the Pro-
vince that, after a certain reasonable period
to be decided on, no application for a U. E.

or^

ani

to[

th^

bmit
the

leU.
ually
f the

iss of

ish in
com-
utive,
•ience
justly

it and
notice
ointed
pect of
uld be

Board
and all
. The
r func-
laws of
jard in
lestions

ed at in
, though
J direct-
he Pro-
e period
aU.E.

claim would be entertained by the Executive
Council ; and thus, by a slight alteration, might
be brought to a close these long protracted
and perplexing claims.

LIGHT HOUSES.

In a preceding part of this Report, an
exception was noticed to the rule that the
Inspector General could not be considered a
Public Accountant.

Superintending the various Light Houses, in what uie in-

.../.,. ,. 1 gpector General is

contracting tor their necessary supplies and considered a pubuc

I CM 1 1 -wr c accountant.

paymg the Salaries of their Keepers, forms
the exception ,• and the Committee, while
recognizing the propriety of continuing that
Officer in his present duty of inspecting those
places, is niclined to recommend such a
change in the existing system as would trans-
fer to another Department the payment of
the moneys ijecessary for thr due maintenance
of those indi jensabic prou tions t(» naviga-
tion.

The Inspector General could give the
ordinary certificates of tiie sums required,
and the Receiver General be properly deputed
to disburse the necessary amount from ♦he
Public Funds. It is thus proposed to relieve
the Inspector Gev<( 5 J from the only duty, by
the performance rf hich he can be regarded
as a Public Accountant.

^^" €#

.0^, \t>^^, A

IMAGE EVALUATION
TEST TARGET (MT-3)

1.0

I.I

1.25

UiUM

mn A.

1.4

2.0

1.8

1.6

c>^

Phote)graphic

Sdences
Corporation

J-

^^\

O"^

.«•'

r<^

23 Wvl r MAIN SfREET
WEBST.:R, N.Y. 14580

(716) J.2-4':'i?

k^ %

:^ f

i f,t ■

n ;

Light HouiM
■hould be periodi-
cally innpected.

Syatem of
Accounti.

3£lei)ovt on $ulil(c Meputtmrnta*

INSPECTION OF LIGHT HOUSES.

It has been recommended to the Com-
mittee, and appears to be desirable, that the
various Light Houses should be periodically
visited and inspected by some competent per-
son to be deputed for that service.

SYSTEM OF ACCOUNTS.

From the information obtained by the
Committee, it is enabled to submit the fol-
lowing statement of the manner in which the
Accounts of the Inspector General's Depart-
ment are distributively arranged, referring to
the answers of that Officer appended hereto
for further information on the subject.

fVV '

LIST OF OFFICE BOOKS.
1st. — Warranl Books,

A. Duties 14 Geo. 3d, chapter 88 — transferred after passage

of 1 Wm. ^, chapter 14-, to Provincial Fund, and
Book therefore closed.

B. Provincial Fund.

D. Canada Company Payments.

E. Clergy Reserve Rents.

F. Certain Crown Land Sales

G. Sums voted for Civil Lists, closed.

H. Provincial and Crown Fund — Civil List, closed.
L Produce of Sale of School Reserves.
K. King's Rights.
L. Law Society Fees.

2nd. — Confiscated Estates. — (Closed.)

3rd. — Law Books.

Book containing the U. E. List — Minutes o^ Examinations
on Land Patents — Reports of Commissioners under Heir
and Devisee Acts.

Itiispector esrnetaro Office.

Com-
lat the
lically
it per-

)y the
he fol-
ich the
)epart-
ring to
hereto

>t passage
und, and

sd.

ainatiom
dcr Heir

4th . — Correspondence.

Authorities Book, in which are entered the Orders or In-
structions sanctioning Disbursements and regulating the
Inspection of Accounts and Clainns.

Opinions Book, in which are recov ed the opinions of the
Law Officers of the Crown upon qu;;stions touching the
just constxuction of the Laws relating to the Revenue
and the Duties of the Department.

Iietter Book, official. Letter Book, demi-official.

Report Book, recently introduced.

5th. — Jlccounts.

Book for entering of all Public Accounts.

Book for entry of remarks on Public Accounts preparatory
to Audit.

Book for entry of Crown Lands and Timber Account.

Book for entry of Clergy Reserves Sales — Accounts.

Book containing the Returns and Accounts-current of Col-
lectors of Customs.

Books containing the Returns of Inspectors.

Books containing the Accounts Current of Inspectors.

Book containing various Accounts Current.

Book containing Accounts of Proceeds of Sales of Articles
Seized and Condemned.

Book containing the Returns of Duties on Imports collec'M
in Lower Canada.

Book containing the distribution of Money paid to the Re-
ceiver General and periodically carried to the
credit of the several Public Accounts or Funds.

In addition to these books, among which
the accounts of the office are now distributed,
a book has been commenced " in which sepa-
rate accounts are to be opened for each ad-
vance of public money by Act of Parliament,
as appropriations or loans which are to be
refunded to the Public Treasury with in-
terest."

■ ' i

§!'

Hejport on l$u'bKt J^tpuvtmmts.

Book! for Public
Debt recommended
to be kept,

The Rec*r Gen'l
regarded as the
■uperintendent
and nianoger of
the Public Debt.

The above propo-
■itlon would form
a check.

Further assiitance
in the office maj'
be neceaaary.

BOOKS FOR PUBLIC DEBT.

It is proposed by the Head of the Depart-
ment, and the proposition meets with the de-
cided approbation of the Committee, to open
a set of books for the various Debentures
now composing the Public Debt, and in
which every thing relating thereto should be
regularly entered, so that at any time the ful-
lest information of the actual state of the Pub-
lic Finances, the amount of outstanding De-
bentures, the interest thereon, and the periods
of their respective contemplated redemption,
could readily be afforded from that office.

The Receiver General has always been re-
garded as the superintendent and manager of
the Public Debt; but (here is every reason to
anticipate improvement, or at least additional
perspicuity in the working of the machinery
of the same, were this Department enabled,
by keeping an account of every thing con-
nected with that debt, to form a check on any
possible derangement in the regulation of the
same arising in the Department, to whose
management it is now solely entrusted.

To carry into effect this contemplated im-
provement, and also to ensure the performance
of certain additional duties which may devolve
on this Department in the event of the adop-
tion of alterations hereinafter to be suggested
by the Committee, it is not improbable but
that further assistance than is afforded by the
present establishment of the office may be
found necessary.

Snsjirctot (StntvaVe d^fRct,

SIMPLIFICATION OF THE PUBLIC ACCOUNTS.

Under the sixteenth head of instructions, icthHead.
the Committee is directed to inquire, " whether
it be practicable to simplify the Public Ac-
counts by reducing the number of distinct
funds, among which, as now classified, the
receipts and payments on account of Revenue
and Expenditure are distributed ?"

In pronouncing an absolute opinion on the
practicability of any proposed alteration or
amalgamation of the several distinct funds, it
would perhaps have been necessary for the
members of the Committee to have personally
experienced the effect of the present system
of distribution.

The question is one purely practical and Experience aion«

7 r ./ r csn ^gg^ ti,^

equally ill-adapted for the censure of theo- "y"*""-
retical objection, or the suggestions of specu-
lative improvement — actual experience alone
can test the sufficiency of the system and ori-
ginate and mature judicious alteration.

It is recommended by the Head of the De- The Fundi ■heaid
partment, and also by the senior Clerk there-
in, that a condensation of the several funds
should take place.

In a preceding part of this Report, a state- various Account.

.<».i ij'i- xTTi i» • tnbeaB one Gen-

ment oi the several distinct l^unds is given, erai Account.
It is suggested that when the proposed sur-
render of the Crown Funds to the disposal of
the Provincial Legislature shall have taken
place, that the accounts now separately
known as Funds K. D. F. and B., may with

I-
t ■

f'f

'■',

■Ji

k I t

-. I'

-i

i * ■,*

1 '> ^

r ■

AlUntioM in
■majtcment of
diiUnct funds.

j^tport on public 39tpartmeni0.

advantage to the Public Service be consoli-
dated into one Account, to be denominated
" The General or Provincial Fund."

The Fund marked D, composing the
Canada Company payments, and now kept
separate by order of the Imperial Govern-
ment, must soon become extinct, as the en-
gagements of the company shall be fulfilled.

Fund F, created by the sale of certain
Crown Lands, is now capable of being merged
in Fund K. It is also suggested that Fund
L need not be continued in the hands of the
Receiver General, as being made up of Fees
and belonging to the Law Society ; it might
now with propriety be kept by the Treasurer
of that corporation.

In the event of those alterations being
effected, it appears from the information
before the Committee that there would re-
main the following Funds : A, the General,
or Provincial Fund; B, the Clergy Rents
Fund ; C, the Grammar School Fund. There
might also be occasionally some special Fund
to comprise Accounts temporarily kept for
any particular purpose of periodical occur-
rence.

In the Answer received from the Senior
Clerk in that Department, that gentleman
divides the number of distinct Funds into
which the present divisions may be con^lensed
into four, thus :

The Provincial Revenue,
The Casual and Territorial,

):n»pcctoc (iUencrars ©(ffcc.

)nsoli-
inated

g the
/ kept
overn-
he en-
ilfilled.

certain
ncrged
L Fund
of the
f Fees
might
;asurer

being

mat ion

lid re-

eneral,

Rents

There

Fund

pt for

occur-

ISenior
;leman
Is into
lensed

The School,
The Clergy.

It is presumed, however, that the first
statement is predicated on the cession of the
Casual and Territorial Revenues to the Pro-
vincial Legislature.

The proposed simplification certainly bears rmprovemnn fn

-. £• / /. .• I -I'i. »l'e.pre«eiit system

on its front every appearance oi practicability anticipated.
and probable utility. If, on being put to the
test, it be found to equal in practice its
theoretic advantages, much perspicuity and
improvement in the present system of keep-
ing the Public Accounts may be fairly
anticipated.

ISSUING OF WARRANTS.

After making the necessary inquiries to Present system of
elucidate the workings ot the system under ohjectionrbiu.
which Warrants are now issued, the Com-
mittee cannot hesitate to assert its opinion,
that many objections may be reasonably taken

to the same, on the several grounds of unne-
cessary labour, intricacy, and delay. Under
the present system it appears that semi-
annually a separate warrant in duplicate is
required for the payment of every individual
having a claim against the Government for
services done in any department or capacity.
The bodv of this warrant must be transcribed
no less than thirteen times in the dilferent
offices.

A reference to the printed statement of Labour he^itowed

i-kii>A n -ii IX •! under the present

Public Accounts furnished to the Legislature "ybtem.
will give an idea of the amount of labour

rr ^

{

\:Z

The plan of the
Inspector General
desirable.

Pay Lists to be
rendered in dupli-
cate.

Bee Appendix.

See Appendix.

afleport on l&ublit Wtpavtmtnta*

that must be bestowed under the present
system on the issuing of warrants, when the
number of persons there appearing to be
paid is taken into consideration, and the
formula and work actually required for each
case.

A plan has been submitted by the Inspector
General which, if adopted, there is every
reason to believe, would be found to be
exempt from the inconvenience, complicated
labours, and delay with which the present
system may fairly be charged.

It is proposed that at the end of each period
at which payments are to be made, the head
of each Department should transmit to the
Inspector General a Departmental Pay List
in quadruplicate, according to the form laid
down in a paper marked X, appended to this
Report. In this list would be specified the
several amounts due to individuals in the
office. It would be signed by the head of the
Department, who would hand it to the In-
spector General.

A general Abstract (according to the form
of the paper marked Y, appended to this
Report) would then be compiled from the
Departmental Returns in duplicate, and be
transmitted by the Inspector General to the
Provincial Secretary. In this would be set
forth the individuals to whom portions of
Salaries might be due, departmentally divi-
ded, and opposite to each name in that ab-
stract would be the signature of the indi-

Snspittor fRtntvaVe d^fHtf,

esent
n the
to be
i the
each

pecior
every
to be
icated
resent

period
e head
to the
,y List
-m laid
to this
ed the
in the
of the
le In-

eforra
this
m the
ind be
to the
be set
ons of
y divi-
aat ab-
indi-

vidual acknowledging the receipt of the sum payment or saia-
opposite his name, as in full of the amount
due him on account of his Salary in his
particular office. A general warrant (ac-
cording to the form of the paper marked Z,
appended to this Report) is then proposed to
be sent from the Executive Government to
the Receiver General, by which that func-
tionary is directed and authorized to pay to
the several persons named in the accompany-
ing abstract, to which reference has already
been made, the several sums set opposite
their names, in full of their Salaries for the
periods therein mentioned, on their signing
their names to the same. According to this
system one warrant would answer the pur-
poses of thirty now required.

It is also submitted that a similar course contingencic
could be pursued with respect to the contin-
gencies of each Department, and also that
perhaps a more advisable plan would be to
make up warrants prepared from the separate
returns of each Department.

The Inspector General considers his plan objection to the

, . . . Ill proposed plan.

open to the objection, tnat " it would render
each Head of a Department an Accounting
Officer quoad the payment of his Clerks,
which by the other method is avoided."

The Committee is, however, of opinion that objection obviated
this objection could at once be obviated by so
far modifying the proposed arrangement, by
providing that the Head of the Department
should receive only his own salary, and each

■in:

100

m ^ I

')<

laeport on public IDrpnrtments.

of his subordinates, on signing the Pay List in
the Receiver General's Office, could obtain
his own proportion.

ADEQUACY OF DEPARTMENT.

The Committee has already alluded to the
probability of additional assistance being re-
quired in the office of the Inspector General,
in the event of the adoption of alterations
herein recommended.

The improvements suggested by the Head
of the Department to carry out what extra sets
of books might be required, would perhaps
render such assistance indispensable.

As at present organized, without any of those
contemplated additions to its duties, the De-
partment may be considered adequate "to the
effectual examination and control of all the
accounts and returns of public receipts and
disbursements rendered thereto "

Salaries of the
Deparlmant.

Present Legislative
enactments.

SALARIES.

The salaries in this Department seem to be
according to the same scale that regulates
the other offices, and the Committee is not
prepared to offer any remarks on the propriety
of effecting any alteration in their amount.

The Committee is of opinion that so far as
the present state of Legislative enactments
will permit, that " every item of receipt and
expenditure, in which the public have any in-
terest, is regularly and duly brought under the
review of this Department."

Mi ±

KuBpcctor CBencral's (Dfficr.

101

In the subsequent parts of this Ueoort, the Auerntioniipui;

/-I •.. 'ii ^ . ' • RMied hy the

Committee will venture to suggest certain commmeo.
alterations, which, if thought worthy of adop-
tion, will, it is hoped, have the effect of ren-
dering the Department of the Inspector Gen-
eral more adequate to its original design of
being the means of effectually checking and
controlling the Public Accounts of the Pro-
vince — detecting error, neglect, or default, if
any exist, and insuring method and punctu-
ality in the various offices subject to its super-
intendance.

SECOND DIVISION.

THE REVENUE.

By the 7th head of its instructions the Com- instmctioni to
mittee is directed to inquire " whether there
be means of knowing that due diligence is
observed by the respective officers in the col-
lection of the duties on Imports, and on Shop, import dmiet and
Tavern, Still, and other Licenses, as also in iUHSffcc"" '""'"'
punishing such persons as may be detected in
attempts at fraudulent evasions of the Revenue
Laws."

In prosecuting the i*^ uiries necessary for
an exposition of the presont system of collect-
ing the Revenue, and of punishing infractions
of its regulations, so far as is required by this
head of its instructions, the Committee is
aware of the great extent and importance of
the subject submitted for its investigation.

■M^'

Dutlea on importv,
and aliop and other
licenses.

Porta or Entry.

Sfteport on l^u&Ur Hryattments.

A much more protracted inquiry, and a
wider range of examination and reflection than
present circumstances will admit, would per-
haps be desirable, were a full review of the
whole Revenue Laws of the Province, and an
analysis of their apparent merits or imperfec-
tion, with appropriate suggfestions of alteration
and improvement, required at the hands of the
Committee.

In adhering, however, to the spirit of its
instructions, the Committee has prosecuted
its inquiries as far as possible, considerably
bevond the letter of its directions, but not fur-
ther than a correct understanding of the sub-
ject would demand.

In inquiring into " the duties on Imports and
on Shop, Tavern, Still, and other Licenses,"
it will be found convenient to divide the sub-
ject into two parts, — one relating to the col-
lection of duties on Imports, — the other com-
prising that branch of the Revenue exclusive-
ly Provincial, under which Shop, Tavern, Still,
and other Licenses are regulated.

COLLECTORS OF CUSTOMS.

In commenting on the first part of the sub-
ject, it will be necessary to advert to that class
of accountants intrusted with the enforcing
of the duties on Imports.

In this Province there are now thirty-six
Ports of Entry and Clearance, over each of
which a Collector of Customs is appointed by
the E ecutive Government. The duties of

''#«;

, Still,

Duliei of Collec-
tors.

Snspector (ScnerarB (Dfltce. J 03

these officers arc prescribed by acts of the
Imperial Parliament, and also in part by Pro-
vincial enactments.

The Imperial act 3 and 4, Wm. 4th, chap.
59, regulates the amount of imposts charged
on goods imported, and makes sundry general
regulations for the collection of these rates.
The Provincial act 4, Geo. 4th, chap. ] I, im-
poses certain regulations, and points out the
nature of the Collector's remuneration and
when and how his returns are to be made.
Each Collector is bound to make returns to
the office of the Inspector General within
forty days from the expiration of each quar-
ter,— 31st March, 30th June, 30th September,
and 31st December, in each year. — Within
the same period he is bound to remit to the
Receiver General the amount of Revenue by
him collected, otherwise he forfeits his allow-
ance.

Allowance io Collectors.

He is allowed 50 per cent, on sums collect- conecton remu
ed until his stipend amounts to £100; but in """'
the event of collections exceeding £1000, he
is allowed 12^ per cent, on £1000 and 5 per
cent, on all sums above that, till his compen-
sation shall reach £300 per annum.

ty-six
ich of
ed by
ies of

HAWKERS AND PEDLARS.

By Statute 56, Geo. 3rd, chap. .34, Licenses collector, empow-
to Hawkers, Pedlars, and Petty Chapmen are U\nucinwt "''
directed to be i^^'iued by the Collectors.

■k'

'ill

? ■ -

^: •

lOl K(port on public Bepcirtmiiits.

AUCTIOxNEERS.

By Statute 58, Gee. :jrd, chap. 6, Licenses
to Auctioneers are also issuable by these
officers

PROHIBrnON OF CERTAIN ARTICLES.

Importation of cer Bv thc autlioritv of the Imperial Legisla-

lain articles Into •' •' i

ii'lbiifdTy "he '""' ture, certain articles were declared contra-
fi^SiVarK band and prohibited from being imported into
these Provinces. To give effect to this pro-
vision of the Parliament, a great change in
the system of collecting the Customs of this
Province would be imperatively required.
With a frontier of many hundred miles in
extent, accessible in nearly all parts by water,
and in many places only separated by a river
or conventional line from a foreign nation, a
Collector of Customs in each Port would find
great difficulty in the way of enforcing the
present Revenue Laws.

A numerous and well-appointed establish-
ment, under the superintendence of active
and intelligent Officers, and adequate to the
duty of constantly guarding the Provincial
frontier, from the St. Lawrence to Lake
Huron, could alone ensure a tolerably rigid
observance of the ordinances of the Imperial
and Colonial l*arliaments. ^

When articles of ordinary and necessary
consumption, which can be held at a low rate
in one country, are forbidden to be introduced
into one closely bordering on it, where the
same articles will bring a nmeii higher price,

A Frontier Estah-
lisbmeiil necessary

•ni

inspector CKcnetnl's (DfScc.

105

lenses
these

3gisla-
ontra-
3d into
is pro-
nge in
of this
quired,
liles in
water,
a river
it ion, a
lid find
ng the

ablish-

active

to the

vincial

Lake

rigid

perial

(essary

[w rate

)duced

Ire the

price,

strong and generally irresistible inducements inducements for
are held out to the practice of smuggling ; a
crime in all countries looked on as one of no
very heinous moral guilt, however subversive
it be to the well-being of society in diminish-
ing the resources of the State, and bringing
into contempt the authority of its Laws.

No preventive service, however formidable
or vigilant, has ever been found adequate to the
total prevention of illicit traffic. The com-
mittee would instance the South-eastern shore
of England, which, from its propinquity to
the Continent, will furnish a striking illustra-
tion of the trutii of this position.

There, with probably the most efficient and
numerous preventive service in the world,
between Portsmouth and London Bridge,
more infract io<is of the Revenue Laws are
said to occur than in any other part of
England ; and contests are perpetually going
on between the Officers of the Crown and
the daring and often successful violators of
the Law.

No successive failures can deter these at-
tempts; one successful run is held to com-
pensate for three abortive schemes, so great
is the gain by eluding either total prohibitions
or exorbitant duties.

The higher the duty inij)oscd by law, of

course (he greater the temptation to elude

its payment; when the article is contraband

the inducement is connnonlv hoi^'htoned by

106

v'll

Revenue Lawa
evaded.

BmugBling of Tea.

Iti injurious
tfl«cu.

: •' \n

Hetiort on ^uUit Mtjfavtmtnts*

the general anticipation of the high price to
be obtained by its successful introduction.

Now, to apply these general remarks to
this Province. It is a fact, equally notorious
and lamentable, that infractions of the Rev-
enue Laws are of daily and hourly occur-
rence, and the loss to the Public Treasury
proportionately great.

SMUGGLING OF TEA.

The article of Tea, for instance, which is
declared contraband by the Imperial Act,
will furnish a ready illustration. It is a fact
of which every observant mind are fully cogni-
zant, that at least nine-tenths of the Tea
consumed in the Province is brought in by
illicit traffic from the United States. There
it can be had at a low rate ; here it will bring
a highly remunerating price.

The fair Trader purchases at Montreal the
article imported through the legitimate chan-
nels; his neighbour supplies his store from
the cargo of the successful smuggler at a
much lower rate ; sells at the same, or per-
haps lower price than the honest tradesman,
and thus obtains a decided advantage by
eluding a law which defeats, by an over
strictness, its own design, and an almost
irresistible temptation is held out to the in-
jured Merchant to join in a profitable though
unlawful traffic, from which great gain and
but trifling risk may be anticipated, and ta
which society seems to attach no moral tur-
pitude.

)(nsj)ector cs^nurars ({Office.

107

llhe
chan-
from
at a
per-
iman,
|re by
over
Imost
e in-
ough
and
d ta
1 tur-

So lonif as the relative prices of Tea in inequality ©r

I TT • 1 CI I • ^-i 1 ' prlcesofTealn

the United fetates and m Canada remain as theu.s.anuin

Canada.

they are, whether occasioned by the dififer-
ence of expense in the carriage, or of the
taxes imposed at the Sea-ports, so long will
the present laws be evaded with impunity.

In the first place, our extended frontier
would require for its adequate protection an
enormous preventive establishment, on some-
what the same footing, and perhaps at a
greater expense than that maintained in
England, which this Province would never
he willing, or, in fact, able to maintain; in
the second place, additional checks should
be placed on the venders of the articles, and
further inquisitorial power be given to the
l^evenue Officers, to enable them even with
an increased establishment to detect and
punish transgressors.

Considering how completely the exceeding inapplicability of

^ , . the Imperial Act.

ngour 01 the Imperial Statute, m declarmg
this article, with others, contraband, has de-
feated its original intention, and that an
immense loss to the resources of the country
is occasioned by the delay in adopting a
more judicious system — the Committee would
strongly urge the propriety and expediency
of placing before the British Legislature in
its true light tlie positive results and expe-
rienced inapplicability of its former enact-
ment.

It might be submitted that were a very
moderate duty put upon the now prohibited ar-

g^>

i' i

;••

r,;,:.

IllM

108

A moderate duty
might be put on
artTcles prohibited.

aaejport on Ditblic IDcpavtmcntis.

Activity of Collec-
tors in seizing
■muggled go(Kfs.

tides, not high enough to render its evasion
♦vorth encountering the risk and inconve-
nience of smugghng, a very large addition
would be made to the Revenue of the Pro^
vince from a quarter from whence nothing is
now contributed, and where a moderate tax
would be equally equitable and remunerative.

This would be the surest method of cor-
recting what there can be no hesitation in
designating as a crying abuse, and would at
once strike at the root of the existing evil.

But in the event of no alteration being
attainable in the Imperial Statute, it may be
required of this Committee to devise some
plan by which the dignity of the law, as it now
stands, may be more effectually vindicated.

In attempting any amelioration of the pro-
sent system by Provincial Legislation, the
Committee cannot disguise from itself the ex-
ceeding difficulty of the task. Any fresh pro-
vision which it may recommend will, it is
feared, involve as a necessary incident to its
efficiency, an increase in the Custom's estab-
lishment, and it is then to be considered whe-
ther the increased expense would not neu-
tralize any anticipated benefit.

From the information laid before the Com-
mittee, it appears that in general the several
Collectors are very active in the seizure of
smuggled goods; but the local causes before
noticed, must render even the most unwearied
perseverance and industry almost unavailing,
and every day brings a fresh instance of the

inspector escuprnl's <S)flflrfc.

109

cor-

successful result of^smuijijlinjr Jind thn ineffi-
ciency of the baffled laws.

It would appear, however, that sufficient
power is not given to the Collector of Cus-
toms of prosecuting the searches necessary
to detect and seize goods suspected of being
contraband or of having evaded the payment
of the legal duties.

Collectors are constantly led astray by the
differences that exist between the Imperial
and Provincial Acts regulating the Customs.
The Provincial enactment prevails so far as
it may not be repealed or superseded by the
provisions of the Imperial Act.

The Committee adopts the opinion that
every Collector should he furnished from the
office of the Inspector General, with a care-
fully drawn manual of instructions and epi-
tome of the various enactments relevant to
the performance of his duties.

In proposing any alteration in the laws the
Committee is aware of the necessity of great
caution being used in any attempt at change.
There is strong ground for assuming that
the present state of the Revenue Laws calls
loudly for revision. If this, however, were
not effected with due care, and a careful
adaptation of any fresh provisions to the
wants and circumstances of the country, it
would possibly be productive of more detri-
ment and confusion than any contemplated
advantages could possibly counterbalance.

It is also to be considered that a rigid
excise law, with extensive inquisitorial pow-

Sufficient powers
not given tc Col-
lectura.

Collectore led
astray by the dif-
ferences between
the Imperial and
Provincial Acts.

Instructions, &.C.,
to be furnished
Collectors by the
Inspector General.

Revision of the
Revenue Laws
necessary.

i'S

1 WM '

I'm

110

Tea and Fish Oils
urinclpnl objects of
Jllicil trafHc.

\ \ ;

Probable induce-
ments.

Amount of Tea
annuallysmusgled.

A Permit should
be requirrd on
Foreign Goods.

jiarjjort oil public Brpnttmrnts.

ers, if introduced, would be almost certain
to become the object of popular dislike and
serious complaint. In the Parent State its
pressure is often severely felt and made the
subject of violent animadversion.

From information received by the Com-
mittee, it appears that the principal objects
of illicit traffic in this Province are Tea and
Fish Oils, of which large quantities are
being constantly imported.

As to the extent to which this traffic is
carried on, the Committee finds it impossible
to form any sure calculation. The discon-
tinuance of the bounty to the Oils of British
Fisheries within the last few years, by raising
the price of that article has, in all probability,
given higher inducements to the introduction
of the cheaper Oils from foreign states.

It is suggested from an experienced quar-
ter that not less than Three Thousand
Chests of Tea are annually brought in
smuggling to the Port of Toronto alone.

It is suggested to the Committee, that a
permit should be required for all foreign
goods carried from one British Port to
another, and that forfeiture should punish
a breach of this direction. At present Col-
lectors are required and obliged to give
this permit, but the regulation 's rendered
nugatory by the absence of any penalty
for its infraction. It is also stated that
no check exists in goods arriving coast-
wise, and that in consequence numerous
frauds on the Revenue are committed.

fiiTfljpcctor esenctnrs «£)tScc,

111

ertain
e and
ite its
de the

Corn-
objects
3a and
!S are

iffic is
ossible
liscon-
British
raising
ability,
luction

I quar-
usand
[ht in
ne.

that a
breign
)rt to
unish
t Col-
give
idered
malty
that
Icoast-
lerous
3d.

At the Port of Toronto the want of a Revenue siorei.
Wharf, or Storehouse, completely under
the controul of the Revenue Officer, is
frequently felt, as, " under the present sys-
tem there is no controul over the Wharf-
ingers, and Goods m^ frequently delivered
without any authority from the Collector."
From the same cause, also, difficulty is
said to exist in the examination of packages
in the presence of the public on the open
Wharves. The Committee would beg to ouuine of a plan

. ° for ihe protection

call attention to the follovvmg outlme of a of the Revenue.
plan laid before the Inspector General, and
by him transmitted to it. It is drawn by an
intelligent individual, being on or near the
frontier, and may be taken as a fair specimen
of the many schemes for tne protection of
the Revenue necessarily predicated on the
existence of active and well-organized cus-
toms and excise establishments. After pro-
posing the appointment of a new officer, to
be called a General Surveyor or Inspector,
to whom certain Districts or limits should be
assigned, " whose first duty should be to
examine frequently the Collector's Books, and
check the articles and charges entered by
them ;" doing so at irregular periods to ensure
constant checks on those officers, it is pro-
posed that —

*' Every clearance and permit be duly registered, and
only suflicient tinnc allowed to convey the Goods to their
place of destination, each of those permits to be sent to the
Inspector of districts immediately on the arrival of the
Goods, who would thus in many cases have an opportunity
of inspecting the Goods on their arrival, and likewise of
doing so when he met them in transitu. Let the Inspector

y^:

\\ 1

^1 ■

As regards Tea.

I. V

Tea contraband by
Imperial Act.

ailrport on Du&iic XDcpattmcuts*

register and file all such permits', and on his visit carefully
compare them with the duties charged by the Collectors in
their books."

With respect to the illicit trade in Tea,
I he same individual remarks, —

" Same as in England, hawking of Tea should be pro-
hibited, and Merchants dealing in Tea should be obliged to
enter their names with the General Surveyor sending in their
permits. He to duly register the stock they thus legally get
in; and all teas sold in quantities exceeding lbs. to

be accompanied by a printed ticket, supplied by the Inspec-
tor — a certain number of which to be supplied once a
quarter to each Trader, and those not used to be returned
and to fill up the counter pnrts thereof, which should at all
times be open to the inspection of the General Surveyor.
The Trader likewise to be compelled once a week to enter
the total amount he has disposed of in smaller quantities.
Thus a balance of stock could at any time be made, and
any introduction of smuggled Tea to fill up the vacuum
made by retail be efl'ectuolly checked, while smuggled Tea
in transitu would no longer be able to elude the officers."

In declining to recommend the adoption of
any scheme like the above, the Committee in
addition to its former objection on account of
its certain expense, would desire to call atten-
tion to the fact, that were even an effective
system in active operation, no corresponding
benefit would accrue to the Revenue.

The Imperial Act declares Tea altogether
contraband, and, therefore, the creation of a
large establishment to prevent its introduction
would, if efficient, deprive the Revenue of the
only aid it now derives from that article when
brought in from the United States, namely,
The produce of sales of Tea seized and con-
demned by rendering attempts at smuggling
hazardous, and consequently of rare occur-
rence.

ether
of a
etion
of the
when
imely,
1 con-
gling
ccur-

<NKcr of the Xn0|)ector Orrneral. , i

HAWKING OP TEA.

Hawking of Tea, however, under any cir-'^*'''''"? «*"*•»
cumstances should be totally forbidden, andbiddan.
thus some difficulty be thrown in the way of
disposing of it in small quantities throughout
the country.

The Revenue at present derived from Goods ^^^
imported from the United States, is stated to imports freoi
be even " under existing regulations, an increa-
sing Fund." The nett proceeds thereof for the
year 1838 amounted to £13,500 3 5f, form-
ing no inconsiderable item of the Provincial
Resources.

Many articles from the United States are j^j„- artieio*
allowed free of duty into this country, while ^'^^o^'^^^y-
the same brought from here to that nation en-
joy no reciprocal exemption. Hence may be
instanced in illustration. There is a tax of con-
siderable amount on Canadian Wheat and
Flour at an American Port, though admitted
free into these Provinces, one alleged reason
is believed to be the desire to draw through the
great highway of the St. Lawrence the pro-
duce of the northern part of this continent,
instead of compelling producers to seek an
outlet through the channels provided by the
cnterprize of our American neighbours. It
has ofter been doubted however, if experience
has justified the wisdom of this measure, or
if something of a nearer approach to recipro- J^^^j^^'"*^''^ ^^
city of duties between this country and the
neighbouring nation would not be productive

I I

i *

K SXfpovt on i^ubUc BriKiitmrnti^.

of more positive good than the present ar-
rangement.

Those important national questions are not
however within the sphere of the enquiries of
this committee — the combined wisdom of the
Imperial and Provincial Lc<.nslatures can alone
find a remedy for evils proved to exist.

It may be here noticed, that a system has
been introduced in England, which is said to
stand the test of experience for the collection
of certain duties,
rarmingofdu. In certain districts the duties of a particular
class are put up for public competition annually,
and are farmed by the purchaser, who gives ade-
quate security to the Goverment, and of course
for his own interest makes every exertion to
detect and prevent violations of the law : he
acts as the Informer, and the Government in-
forces the law against offenders. Some taxes
difficult of collection are said to be advantage-
ously farmed in this manner.

The farmers are often large contributors
themselves, and experienced in preventing
fraud or evasions.

Such a system though at present unknown
in this Province, might not be wholly unworthy
Juties'mTghtbe^o^ consideration, and could be easily tried in
one of the Ports near the Frontier, and its
results fully ascertained. It is noticed here
merely as a method found to answer in the
Parent state for the collection of certain duties
difficult to be rigidly enforced and compara-
tively easy to be evaded.

tried.

"wm

it ar-

c not
rics of
ol' the
I alone

!m has
3aid to
iection

ticular
nually,
esadc-
course
rtion to
iw : he
lent in-
e taxes
intagc-

ibutors
^^enting

^known
worthy
ried in
ind its
here
in the
duties
ipara-

OfRcr oC thr Kn»prctor CEfcncral.

In this Province ample room exists for the ^"p)*

* for im

room

. . impoaition

imposition of additional duties, and for the o( additional
enacting of salutary provisions to dispose and
regulate the collection of customs, and so to
manage this most legitimate source of Reven-
ue, as to be most conducive to the best
interests of the Public Services.

The Committee having thus commented on
the present state of the Revenue derived from
duties on Imports and noticed several imper-
fections apparently existing in the system of
its collection, has but to express its conviction,
that no rehef from those deficiencies can be
obtained till the Legislature shall have decided
on the expediency of incurring the serious
expence necessary for a rigid enforcement of ^*'."''''^i"*^y

i^ / ^1 "8'° enforca.

the lavv^ and punishment of those attempting mentor Uw.
to violate its provisions.

INSPECTORS OF DISTRICTS.

Inspectors of Districts were created in the inapectora of
first instance by the Provincial Act 43, Geo. fiS "cwatod!*^
3, ch 9, the duties of these ofiicers may be
summed up as follows : To receive appHca-
tions for, and to issue Licences to Inn-keepers,
Shopkeepers by whom spirituous liquors are Minor datiea.
retailed m quantities not less than a quart. —
Keepers of Stills and Proprietors of Billiard
Tables and Steam Boats, Licenses to Inn^ „„„,..„..,.

' riow iiceneot*

keepers are issued on the production by the innkeepara ob.
applicant to the Inspector of the Certificate of
the District Magistrates in General Quarter
Sessions assembled by whom the amount to b«

Hryott on UntUc Sepsttmetits.

; *

it!

paid for the license ranging acccording to cir-
cumstances from £3 to £10 is settled.

Other lioannf. Owners of Shops, Stills, Billiard Tables, and
Steam Boats receive their Licenses from the
Inspector on presenting a requisition describ-
ing the object for which Ucense is required.

Howinspectora The Inspector is limited by Statute 4 Geo.

compeniated. jv. Chap. 13. to the annual compensation by
per centage on monies collected to £100. —
There is no provision for the employment or
remuneration of a Deputy, nor is any allowance
apparently made for any extraordinary expense
incurred in attempting the upholding or vindi-
cation of the laws. Thus the whole business
of the district no matter h'^w populous or ex-
tensive is thrown on one m;in alone, and unas-
sisted in his labours. It might reasonably be
supposed that every lawful means would be pla-
ced at the disposal of a fmictionary so situated
and every faciUty be afforded him of detecting
any attempted evasion of the law and of bring-
ing the delinquent to summary punishment.

$TATE OF LAWS.

Present Btat© of The Committee is obliged to confess that the
tfJIi^ o7*dutie8 present state of the Provincial Acts relating to
inefficient. the dutics of thcsc officers, sccms to preclude
the possibility of an efficient discharge of their
important functions, and that most serious in-
jury is inflicted on the resources of the country
by the many infractions of the law which there
js every reason to apprehend are of daily ocr

M(cr of thr Unnpttuv CttntvaU

' f

) cir-

■ I

3, and
1 the
jcrib-

3(1.

Geo.
on by
00.—.
3nt or
»vance
[pense
vindi-
isinesa
or ex-
[ unas-
bly be
be pla-

uated
ecting

mug".

lat the
ting to
eclude
f their
Dua in-
ountry
there
ily ocr

currence in aknosi ovcFy district of the Pro-
vince.

By the earUer enactments the inspector was
allowed a per centage of five per cent on mo-
nies collected, afterwards, as we have seen his
yearly stipend was limited to £100, and he had
to depend almost completely on the induce-
ments held out to informers to prosecute in-
fringers of the law, and receive a moiety of
the penalty recovered.

MOIETY TO INFORMERS.

But as if to complete the series of disabilities
under which these officers laboured, it wasl*°*®*y \°,'"*

' furmera taken

directed by the Statute 6 Wm. 4 chap. 4, that away.
" no part of the fines levied under this or any
former act should be paid to any informer,"
thus virtually taking away the only means which
existed of enabling a solitary individual in an
extensive district to attempt the enforcement
of the laws which he was aware were constantly
violated.

With whatever dislike or disfavour the Leg-
islature or the Public may regard that class of
persons called informers, a sound policy would
never prohibit their use as instruments in the
hands of the Revenue 6fficers, or deprive them
of the only inducement they had in assuming
a disagreeable and unpopular character.

Let the Home District be taken as an illus-
tration of the working of the present system. — Working of th«
The office of Inspector is filled by the Hon. p"'*""'^'*''"*
Alexaiider McDonnell, he has no deputy, clerk,

▼I

11:1

ir;

iv'"

'i i

Home Didtrict

Mrjiort on l^tUc BcjKirtmcntfi.

or assistant of any description, no provifiion is
made for the payment of any such, and his own
per ccntagc of £100 per annum precludes his
being able to remunerate any such assistant.

This extensive distr^ . with a population of
upwards of 60000 extending from Toronto to
Penetanguishine, and from Whitby to the
Tow^nship of Toronto, is utterly free from any
free from in- local iuspcctioH, and the issuing of Licenses ia
npection in jgf^ almost exclusivcIy to the parties interested.
If they come forward and require the neces-
sary license it is given, if not they carry on
their business without it, and from the con-
stant impunity thus enjoyed by violators of
the law, its provisions have become almost
migatory, and the Revenue is defrauded to
an alarming extent which the present state
of the Provincial finances would but ill seem
to warrant.

From the information obtained by the Com-.
. . mittee in the progress of its investii^ation it

System of i». 11 •

suing Liconses would appear that the present system of issuing

it capable of,. . 11 r ^ ■»• t^-

improvement, licenses IS Capable oJ great and immediate im-
provement. It is proposed therefore to review
the various kinds of licenses, the manner of
issuing them, and the checks, if any that exist
to ensure regularity or correctness.

INNKEEPERS' LICENSES.

The Licenses to Innkeepers which in even-
District constitute the bulk of the aggregate
annually issued, are subject to the followinor
regulations.

Ulll

^Utt Of tlte Xnsprctor (General.

VII

f,ion 13
lis own
dos his
itant.

Ltion of
onto to

to the
om any
enses ia
erested.
3 neces-
:arry on
:he con-
ators of
3 almost
.uded to
!nt state

ill seem

he Com-
ation it
•f issuing
iate im-
|o review
nner of
at exist

Im every
rgregato
>Howing

The appUcaut jzoes before the magistrates of ^^'-'S'^'''^^''"'*
the District in Quarter Sessions assembled^
riini obtains a certificate to the effect that ne
i3 allowed to keep an Inn on obtaining a license,
ciitl paying a certain amount therefor, and
giving certain security, after which the party
ia expected to proceed to the District Inspec-
tor to whom he pays the fixed amount and ob-
taia the necessary license*

To this system two important objections are Tiiia By«toi.i
instantly apparent, 1st. Do all persons in the " ■'^'^ ''"'^ ' **
District who keep Taverns apply to obtain
certificates ? 2d. Do all persons obtaining
fcuch certificates proceed to the District Inspec-
tor and obtain the legal license ? To the first
of these questions the Committee finds some
dilHculty in yielding a suitable anwer, no meanv«5
being at its disposal by which the actual fact
can be ascertained.

Reasoning, however, from the analogy of
similar cases where parties under the like cir-
cumstances certainly do infringe the law, it
may fairly be presumed that omissions occa-
sionally oocur.

The second objection is easily anwered and
the Committee from the information laid be-
fore it, can unhesitatingly declare that many
persons obtaining certificates from the Quarter
Sessions, do not take out license from the In-
spector. Many also after obtaining certifi-
cates delay for many months apptying to that
officer.

Ill

' 1;^ *

rnt IXepovt on 9ttl)Uc JBtpatctmtiUB*

Mialand Z>w/nc/,~ Thus in the Midland Dis-
trict the number of certificates granted for the
year 1838 was 159, the number of hcenses ac-
tually issued was 139, shewing a loss to the
Revenue of the duties on 20 Hcenses, out of the
number issued 38 were during the last month
of the year.

Newcastle District. — In the Newcastle Dis-
trict for 1838, 91 certificates were granted;
56 licenses were issued — loss 35.

Home District, — In the Home District inclu-
ding the city of Toronto, 222 certificates were
granted — number of hcenses issued 180 — loss
42.

Gore District, — In the Gore District 173 cer-
tificates were granted, 124 licenses were issued
— loss 49.

In the Eastern, Talbot, Johnstown, Bathurst
and London Districts, it is reported to the Com-
mittee that similar evasions of the law take
place, convictions are but rarely obtained, and
the penalty still more rarely is enforceu.

Inspectors luspcctors of Districts make strong com-
thrdiffi?uUy plaints of the difficulty of convicting violators
of convicting of thc law, ouc of tlic principal of which is

offenders. i • i ii/r •

that no power seems to be m the Magistrates
of awarding a sufficient punishment on witnes-
ses, der.lining to obey the summons to appear.
A difficulty also exists of procuring the attend-
ance of Magistrates to hear the complaint of
the Inspector.

(By Stat. 2, Vict. chap. 4, Sec, 2, power of

nd Dis-

for the
ises ac-

to the
it of the

month

itle Dis-
rranted ;

Lct inclu-
tes were
80 — loss

173 cer-
!re issued

Bathurst
le Com-
aw take
ned, and
eu.

ng corn-
violators
which 19
igistrates
n witnes-

appear.
e attend-

plaint of

n power

<©fiCcc oC thr Kncprctor ©enrral. tx

imposing fine and imprisonment ts given to
Justices, not as to amount of fine.)

It is also complained that the proof necessary
for a conviction for breach of the laws regula-
ting Taverns is unnecessarily strict. It is at
all times difficult to procure credible witnesses
to swear to the fact of spirituous Hquors being
actually sold on the premises, and offenders
frequently escape through the want of evidence,
legally unobjectionable though their guilt may
be apparent to all.

* COSTS.

No provision exists whereby the Inspector
can be re-imbursed for his costs incurred in t^° reimburse
unsuccessful prosecutions, and the dread of ^"^p^'^.^^" ^°'

*■ costa incurred.

being compelled to disburse them from his pri-
vate funds may frequently deter that officer
from proceeding against olTenders.

The absence of sufficient inquisitorial power t<, increase
in Inspectors is also complamed of, and it is t^® p"^^'®'' ^^

^ f ... Inspoctora.

sujiixested to the committee that additional
powers of entering and searching suspected
places would be attended with advantage.

After recapitulating the above objections to
the present system of issuing Tavern Licenses,
the Committee would now venture to recom-
mend some practical alterations which appear
calculated to remove or at least alleviate the
present difficulties. The Commitiee would,
liowever, premise nny particular recommenda-
t oils by expressing its decided opinion, that it
is nl,)S()lutely necc-S'.iry to digest all the enact-

% ■

^.:

'^';i

merits on the subject of the internal Revenue,
and recast the various disjointed and contra-
dictory provisions into one harmonious, and
equitable code,

PROPOSED ALTERATIONS.

TAVERN LICENSES.

As a remedy for the first objection — whether
all persons keeping Taverns apply for certifi-
cates to the Quarter Sessions, the only course
that occurs to the Committee would be to
Tax rccom. have it provided by law that a small tax (a
Tmpied on to! no^iinal One would suffice,) be placed on all
vernB. Tavems in the District. The assessors would

then be compelled to return the number of
such places in their lists and a check would
thus be obtain by comparing the number of
apphcants for certificates with ^the number
thus returned.

To remedy the 2nd objection, the validity
of which appears from the statistical informa-
tion collected by the Committee, viz : That
all persons who obtain approvals do not regu-
larly take out their licenses from the Inspector,
the following regulation is recommended for
adoption.

PerBons obtain. That on a person obtaining his certificate or
ing certificates approval, from the Clerk of the Peace, he shall

from Clerks of * * i . t \,i •

the Peace, be bound to take out his hcense withm one
^°oiu lioenle^^week, (or two) from the Inspector, or ia de-
within 1 or 2 fault thcrcof that the certificate be declared

weeks.

void, and the holder be liable to a prosecution,
on which the issuing of the certificate should

(f^ffce oi tlie Knspettor CBPrNevot.

jYcnuc,
contra-
ils, and

1
>.

ivhethcr
• certifi-
r course
id be to

tax (a
i on all
•s would
mber of
k would
mber of

number

validity
nforma-
That
ot regu-
spector,
ided for

ficate or
he shall
bin one
)r iii de-
leclared
ecution,
should

be held sufficient evidence to ensure a con-
viction.

Nothing unreasonable or over rigorous could
result from the adoption of this course, as
any one applying for and obtaining a certifi-
cate would keep or purpose to keep a Tavern,

From the experienced difHculties of obtain-
ing convictions, the committee would strongly
urge the expediency of introducing into any
new enactment full directions as to the method
of proceeding, the manner in which the tribu-
nal should be constituted, that so many Justices
should hear the complaint, receive certain fees
which might tend to induce a more regular at-
tendance, that a summary and explicit power
of enforcing the attendance of witnesses, and j„ ^^^ ^
punishinff contempt or disobedience by fine or nactment to

^ '^ . ^ 1 111 • 1 Pfni>owcr Ma.

adequate imprisonment, should be given to such gistrates to pu.
Magi^'trates, which line should in all cases Jy^ J-mc o" in"
n mount to a greater sum than is paid for the p^sonment.
license, to obviate the chance of bribery by
the defendant, that tlie nature of the proof ne^
cessary for conviction be explicitly denned,
that every relaxation of tiie ordinary rules of
evidence consistent with common justice, be
athnitted in favour of tiie prosecution and the
'•onus probandi" as mucli as possible be
t]u-own on the defendant.

In every v/ell digested and practical system
of excise this principle prevails, and is gene-
rally found best calculated to answer the ends
of justice, and punish oflenders. In some
parts of the empire it is held to be sufficient

XII

Inspoctom to
be reimbursed
costs.

proof of the sale of liquors in a house, if mea-
sures, vessels, glasses, and other ordinary inci-
dents to that business be found.

COSTS.

It is also recommended that provision be
made to reimburse the Inspector for Costs
actually incurred when he fails in obtaining a
conviction and the fault rests not with him

MOIETY TO INFORMERS.

The Committee would FxOw wish to call
attention to a defect in the present system al-
ready noticed which it would respectfully sub-
mit has undermined the efficiency of the
Revenue Laws, to an important extent. It is
unnecessary to make further comment on the

Moiety restor. . ,. ,. r^ ^ • .1 •. r

ed to informerfl, experienced impohcy 01 takmg the moiety of
the penalty from Informers and the Committee
most strongly would urge the propriety of at
once restoring that inducement by repealing
the 2nd clause of the Statute of 6 Wm. IV,
Chap. 4, so far as it prohibits such necessary
stimulants to unpopular exertions

SHOP LICENSES.

With regard to the system of issuing licen-
ses according to statutary regulations to
shops in which spirituous liquors are sold, the
Committee has found no means of ascertaining
whether the law in respect thereof is enforced
or evaded.

€H{fcc of the Itnoprctor (STrnirai.

XIll

fmea-
V inci-

18IU.

ig ihop licL'n-

ion be
Costs
ining a
liim

to call
item al-
iUy sub-

of the
t. It is
t on the
oiety of
mittee

ty of at

peahng
m. IV,

cessary

Ig licen-
lons to
|old, the
•taining
Inforced

Licenses are issued by the Inspector on the ^ytsm of i
party applying givuig certain information as to »cs.
the situation of his shop, and paying the pre-
scribed amount.

By a return made to the House of Assembly
of the number of merchants shops in the Pro-
vince, and a comparison thereof with the re-
turns of the various Inspectors, it appears that
in the year 1836, there were in all 11 03 Shops,
out of that number 455 were licensed to sell
spirituous liquors and wines, but whether any
of the remaining 708 shops, by law, should have
had licenses, the Committee has no means of
discovering. In the Home District the num-
ber of shops hcensed in 1838 was 43, no deci-
ded opinion is advanced as to the probability
of the law being rigidly enforced.

It is recommended however, that these pla- to impose a
ces should be returned by the assessors (which ^5^*°"^°^'^*'"
can be effected by putting a small tax on them)
& thus afford the district Inspector, some check
on the number of licenses that ought to issue.

The Committee would of course apply its
former recommendations as to proceedings
against offenders, evidence, costs, witnesses,
&c. &c. to the present case, suggesting in
addition that a more explicit description of the
liquors to be sold should be given, as evasions
have taken place in consequence of ambiguity
in preceding Acts, respecting hquors distilled,
and not distilIed*~spirituous and not spirituous.

After commenting on the remaining duties
of the District Inspectors in issuing Still, Bil-

I:!

1 ■ U i-

'!.i

XIV ^tpoxt on PublCc Dra><ivtmenti9.

Hard Table, and Steam Boat Licenses, the
Committee proposes to offer soni? suggestions
on the propriety of increasing the efficiency of
that officer's Department so far as may be con-,
sistent with the pecuniary circumstances of the
Country and the value of the object to be
gained by tlie proposed aiteralions.

STILL LICENSES.
- . -. ..„ By the Statute 34 Geo. Ill Chap. 11, a duty

Issuing of still •' ^ r ^ J

licenses. was first imposcd on stills, and a hcense direct-
ed to be issued on requisition by the Secretary
of the Province. By a subsequent Statute, the
granting of such licenses devolved on the Dis-
trict Inspector, and succeeding enactments
have prescribed various regulations concerning
the amount of duty, the method of estimating
the duty, and the Penalties for an infringement
of any of the legal provisions.

From the information laid before the Com-
mittee, and an examination into the Statutes
Reform requir- affigcting this brancli of the Revenue, it may
with confidence be asserted that in no part of
the Public accounts or of the Statute law of
the Province is reform more peremptorily
required.

Under the existing regulations no means are
available except personal exertion and local
searches, to detect a violation of the laws on
the part of the proprietors of Stills.

The Inspector issues the license to the
party applying on perusing the requisition, and
receiving the amount of duty.

e(t

s, the
jstions
ncy of
e coiit
of the
to ho

a duty

direct-

iretaiy

ite, the

tie Uis-

;tments

:erning

imatiiig

^ement

3 Com-
Itatutea
it may
rt of
I law of
[ptorily

ins are

local

iws on

to the
in, and

OIKcr of the Xnj9{irctor iScnrral.

In the requisition the applicant states the Applicants re.

* * *^ quired to stuts

number of gallons which his still contains, and th« Number
the Inspector must either take for granted the the requUition"
truth of such statement or travel on his own
expense to whatever part of the district the
still is kept to test its accuracy.

By examining the returns of the various In-

., , <-»r»<r. • 1 • Inspectors re-

spectors tor the year 1838, it "sppears that m turns lor 1838.
all the districts in the Province (except that of
London for which no returns had been re-
ceived) the numbers of hcensed stills was 75.

In the Home District the numbers of stills
paying duty was 11.

The committee does not hesitate to express dut-eg^on"stiiu
its opinion which coincides with that of per- not enforced
sons well acquainted with the country that in
the same District above 75 stills or as mnny as
pay duty in tfie whole Province are at work.

The immense loss to the Revenue under this
head must be apparent to even casual ob-
servation,

CONTENTS OF STILLS.

But it is not in the number of the stills
alone that the Revenue is defrauded. As
before remarked the duty is calculated on the
number of gallons the still is capable of con-
taining. In nearly all cases the Inspector has
to trust to the honesty of the applicant in stat-
ing the contents truly and fairly.

It is certainly an invidious task to charge ^ i,,,p^^i^,,i,^^^
larse body of traders with direct and syste- ^o reiy on the

^ •^ iT» ■•• ir'u Btateinents ot

matic falsehood in the Requisitions they mrnisn applicants.

i-'l

< ! !

XVI

Hrport on |3ublfc 33r)inrtmntt.9.

unless such charge be substantiated by positive
testimony.

It is however the diiiv of the Committee to
point out discrepancies or distortions apparent
in the face of the information hiid before it.

Thus in the books of the Inspector of the
Home District the respective contents of nine
stills are set down according to the requisition
of the owners as follows : 80 Gallons — 97 — 80
15—1 10—30—80—100—86.

It is considered that a still containing 150
Gallons is under the average size, — some run-
ning up to 400 Gallons — the average perhaps
might be moderatily calculated at 200 Gallons,
inspo^or has lu this district thc luspcctor does not pre-
knowfed"e"*of *®°^ to a pcrsoual knowledge of the several
the Distiiiorics distiHerics in his jurisdiction, so that as has

in ilia jurisdic- ♦'

ti-m. been before stated the present condition of

the law, and of the department of the district
Inspector leaves it completely in the power of
the Distiller to return the cnpacity of the still
as he pleases.

A glance at the above statement of the con-

Revenuj!° ^^^ *^^^^ ^^ ^^^^^^ ^^ opposed to the notorious fact
of their general capacity will afford some idea
of thc extent of the injury inflicted on the
revenue.

It is proper to notice also another method

Vessels used in
distilling.

by which the distiller is enabled to evade pay-
ing the full amount of thc duty prescribed by
law.

The Statute 4 Geo. IV, Chap. 13, directs
" That every Wooden Still having an addition-

^Mce o( the ^^nopector ^rentral.

XVII

OflltlVO

ttec to
)parent
re it.
of the
of nine
uisition
97—80

ing 150
lie run-
perhaps
jrallons.

lot pre-
several
t as has
ition of
district
ower of
the still

the con-
ms fact
no idea
on the

[method
Ide pay-
libcd bv

directs
Idition-

" al tub or vessel whether placed on the top or
" in any other manner attached to such still,
"serving the purpose of a cap or receiver of
"steam, and also every tub or wooden still
"which shall be separated into different divi-
" sions for the purpose of receiving or running
" the low wines or for heating or preparing the
"beer or wash for charging such still, or that
" may be so divided as aforesaid for any pur-
" pose whatsoever, every such tub or wooden
" still shall be liable to and charged with the
" payment of duties upon the whole capacity of
" the same."

By a subsequent clause of the same Act (6)
it is directed " that the tub or receiver of the
beer or wash only shall be deemed and taken
to be a still and subjected to the payment of
duties according to the intent and meaning of
this Act."

This act seems to contemplate the use of
but one vessel on which duty is to be charged
but provides for imposing a duty on " e^^ery
tub or receiver of the beer or wash," in no case
does it appear that the distiller returns more
than the one vessel, but it is reported to the
Committee that nearly all the distillers in the
country adept the practice of employing a
second or even a third vessel called the Faint
still, doubler or other name, and cany on the
process of distillation in both with additional Diagram from
rapidity and capacity. By a reference to a J^'DUtrr/t.
diagram returned by the Inspector of the Gore«eo appendix.
District, and apj)endcd to this report, it will

XVIII

Sleport oil l^bUc Br^mrtments.

h *

more readily be seen how the provisions of a
somewhat ambiguous Statute are generally
cither construed or evaded.

Doubti as to Some doubt has been expressed as to the
i?r'ucIionoftheP^^^^^^' construction of the 1. Geo. IV, Cliap.
Act 4 Goo. IV, 13. Some of its clauses apparently involving
a contradiction, but it cannot be reasonably
believed that the intention of the Legislature
could ever have been to permit the use of ad-
ditional vessels by which double or treble the
quantity of spirit may be produced than is ac-
counted for to the Revenue.

The Statute also directs the Inspector to
allow for the operation of the steam in wooden
stills half the contents of the vessel in calcula-
ting the duty, but as Is. 3d. extra per gallon is
imposed, the actual amount remain 5 as before.
It is feared that by using a cap or receiver of
steam placed over or attached to the main
vessel the Revenue is also injured.

To these several objections it may be an-
swered, that the District Inspector is directed
^ ecro7of'M^id- ^^^ empowered to test the accuracy of the
land District. Distillcrs requisition, by personally examining,
guaging, or measuring the Still. It has been
already noticed that great d'fFiculties lie in the
way of this actual inspection, from the small
allowance granted to the Inspector, the want
of adequate assistance, and the insufiiciency of
the means of obtaining conviction.

It is also complained that the Inspectors arc
only empowered to enter into licensed Stills for
the necessary searches, and that an unlicensed

ons of a
;eiiorally

s to the
I^ Chap,
nvolving
isonably
^islaturo
le of ud-
[}ble tlic
in is ac-

ectcr to
wooden
calcula-
gallon is
3 before,
peiver of
ic main

' be an-
directcd
' of the
imining,
us been
Lc in the
ic small
e want
ency of

ors are
>tills for
icensed

<MRce of the Xnopector General. xix

Still may be in full operation, without that of-
ficer being able by entry to obtain the required
proof.

By Statute 4 Geo. 4, eh. 13, it is further
directed, that if the Still be stated in the re-
quisition to contain so much by guagmg, 'i\\^^^l^^!^^l^^''^
Inspector xwm^X. guagc it — if by admcasurancni^
he must admeasure it — here is a difficulty. If it
be necessary for the Inspector to guage the
Still, he will have to procure the attendance of a
scientific guagcr to bear testimony to the result,
and bear the expense of bringing such a person
to any part of the District where the Still may
be situated.

Deeply sensible of the necessity of effecting
an immediate change in this much derano-ed
branch of the public revenue, the Committee
has decided on suggesting the following altera-
tions in the existing system.

In the first place, it is much to be desired
tliat the District Inspector should have some
means ot ascertaining, independent ot his own M;<Tjresicd by
department, the number of Stills in his juris. ^'^°^°'"'"'"««-
diction, such a check might be obtained by
adopting the former recommendation of the
committee, as by placing a small tax on Stills,
compel the tox gatherer or assesseor to return
them in his lists. Previous to the suggestion
of any further alteration, the committee must
express its decided opinion of the imperative
necessity of increasing the efficiency of the
District Inspectors' Department.

Report on H^Mit BiT^vimtntu.

IB!,,

!■■

U-i-

It has been already t ticeJ that pc provision
is made for the pa} ent of a deputy. The
Committee is of opinion that to prevent the
laws becoming nugator^ in many parts of an
extensive District, additional assistance must
be afforded.

It is recommended that so much of the

Statute 4. Geo. IV, Chap. 13, as limits the

rn»pect"or.^^^''percenvage of the the Inspector to £100 per

annum be repealed a*":' a certam scale adopted

giving that officer per cent on sums

collected till he has received £100, then a de-
creasing percentage on further collections till
the annual amount should reach a certain limit
in the discretion ot the Legislature.

Thus would a stimulant be given to the ex-
ertions of that officer, and he would both be
induced, and enabled to take active personal
steps to detect and punish fraud and not con-
tent himself with remaining in his office to
await the requisition of those suffixientiy ho-
nest to desire to obtain the legal hcense.

As an increased amount of business may be
Deputy :iBpec.j,j,jjgQjjjj^l3ly anticipated, simultaneDus v^^ith the

restored efficiency of the Revenue Laws, the
Committee is of opinion that provision should
be made for the remuneration of a Deputy or
Assistant Inspector when required by the exi-
gencies of the District.

Tho committee As any iucrcasc in the number of paid
tTo^Jdvlntagts servants of the public should be carefully con-

before deciding gidgrgd bcforC Carried mtO effect, the Commit-
on recommend.

ing a Deputy, tcc lias Weighed well the advantagos to be

ovision
The
3nt the
3 of an
e must

of the
its the
00 per
idopted
Q sums
n a de-
ons till
dn limit

the ex-
>oth be
ersonal
ot con-
ce to
tiy ho-

lay be

[ith the

1*^8, the

should

[uty or

le exi-

paid

con-

Immit-

Ito be

<^tcc ta tiie Htniipccior ^eturai.

XXI

gained by the employment of an additional
officer before deciding on recommending such
a step, which, however, it fully conceives to
be justified on the strictest ecom mical princi-
ples.

An active deputy could certainly at least
once a year make an inspecting tour through
the district, make accurate hsts of the number
of places which ought to be licensed, enter,
search and examine all suspected places and
by observation and actual admeasurement test
the accuracy of the requisitions, sent in to the
Inspector's Office.

It is in vain to propose alterations however
salutary, if persons be not appointed capable
to see them duly carried out, and no more ad-
visable or economical plan has occured to
the Committee than the appointment above
recommended.

It would perhapS; be some additional check
on Distillers or applicants for shop licenses
were they compelled to swear to the correct-
n:ss of their requisition with the pains and
penalties of perjur^^ attached to any violation oatu to accom-
of the oath. It woald also be desirable that P'^^y '^«^*'"'

tion.

each requisition should specify the exact lo-
cation of the place for which a license was
required.

Full powers of entry at all seasonable Powen of En.
hours should be given to the District Inspector, ^'y-
and those acting under him, into all suspected
places licensed or unlicensed, for the purpose of
making searches or of medsuring the conten 'is

';;i

H :

1%'

3^x11 Slrport on 9utUc !Br))artmrnt8.

of the vessels used in distillation and strong
penalties should be provided, to be levied in
a summary manner on all persons obstructing
the ojflicer in his lawful duty.

The observations previously made respect-
ing the attendance of Ma/ristrates, to hear
complaints, the compelling the attendance of
witnesses, and the necessity of relaxing in
favour of the Crown as much as possible, the
strict rules of evidence will apply equally to
the collecting of the duty on stills.

The Committee is induced to recommend
the introduction into any new enactment on
this subject, of an exphcit and positive direc-
tion as to what vessels are to be considered as
liable to the duties. Either the presont law
is ambiguous and defective, or distillers evado
its provisions. It should be provided, that the
Duties should ^.|^ty should be levied on every Beer Still, Faint

be laid on cor- *' .

fain vessels for Still, Doublcr, or Other vcsscl of any kind or
'"^* description whatever, in which the Beer or

Wash is heated or prepared, or in which the
low wines are received or run, or wliicli may
in any wise act, or be used as attached, con-
nected with, assistajit or auxiiiory to, the vessel
ordinarily denominated the Beer still — or any
vessel, by the use of which the process of dis-
tillation is carried on, with greater facility or
productiveness than would be elTected by the
use of one Beer still only, and also that care
be taken that no evasion of che provisions of
the law take place by the use of Cap or re-
.ceiver of Steam placed on or attached to any

^fKce of the JJnsaJcttov CSrcncrnL

XXIII

strong
ried in
ucting

^spect-
hear
mce of
ing in
)le, the
ally to

inmend
icnt on
! direc-
lered as
I nt law
s evade
lat the
, Faint
xind or
Jeer or
ch the
zh may
con-
vessel
or any
of dis-
ility or
the

•*?

Lt care

ions

or re-
Ito any

fer.

still in calculating the capacity of such still.

It must be recollected, that so long as the
duty is levied in the manner at present pre-
scribed the owner of a still by working extra
hours can make double the quantity than can
be produced by another of the same capacity
in the ordinary working hours, witliout paying
extra duty.

It has been suoj^ested to the Committee, ^ ,

'^'^ _ ^ ' Duty on

that by It .ying the duty on the fermenting tubs meniing tub
advantage would arise to the Revenue, and
fraud be made more difficult. But such an
alteration is open to this objection, that there
are two methods of working, in one of which,
.e wash is of double the consistence of the
other, and consequently of much additional
strength.

Anotiier method has been mentioned, which D^^g^^j^
is certainly deserving of attention though not
entirely free from objection, viz : To levy the
duty on the gram consumed in distilling, and
thus do away with all labour of measuring or

w..

>-;i

guaging Stills or Beer Tubs,

i^roposed to compel every Distiller statement to

, / 1 K . c . , he furnisljod ot

V [quarterly (as agreed on,) to lurmsh grain used.

It V

mon*l.

a statemttil under oath to the District Inspec-
tor of^e quantity of grain used in his Distil-
lery, on which, that officer should charge the
legal duties. It was considered that by impo-
sing a very heavy penalty with forfeiture of
Dist'^^ery &c., it would ensure a fruitful return
esp * j^lly as it would be in the power of any
workiiian in the Distillery to inform on the

XXIV

IXtpott on llubUc 13e|)artmenti!(.

owner, and make him liable to the fine. His
return might specify the various parties from
whom he bought grain, and thus if he omitted
any one name, the individual so omitted might
also, perhaps, come forward and by proving
the sale, convict the infringer of the provisions
of the law and the sanctity of an oath.

Although the Committee be not prepared to
recommend the adoption of this plan, it has
deemed it right to submit its outlines as worthy
of attention.

Violation of the It is rccopimeuded that any penalty or for-

law prohibit « . -, . „ , r ^^ i

future license fciture for vic .' k oi any clauses ot the law

[*,^i"y,|,^^';j"jj,° relating to stills ojuld be accompanied by a

fringing. prohibition against granting a Hcense for the

space of years to any person convicted.

By the Stat. 50 Geo. III. ch. 6, a duty of

Billiard Tables £40 per anuum is directed to be levied *' on

" all and every person or persons having in his,

" her, or their possession, custody or power,

" any Billiard Table set up for hire or gain

" directly or indirectly, whether such person

" use or permit the same to be used or not."

See appendix j^ jg notorious that Several Billiard Tables

paper marked

c. are used in the to^vns of the Province for gain,

yet it appears from the Returns of the District
Inspectors, that for the years 1836, 7,* 8, 9,
only two licenses were issued of this descrip-
tion.

Inspectors complain of tlie difficulty of pro-
curing legal evidence of the Table being used
for gain, no person being wilhng to give the
necessary testimony.

^I^^rt of tlit Jrn»pcctor ^rnrral.

icxv

His

1 from
uitted
might
•oving
isions

ired to
it has
vorthy

01* for-
he law
I by a
for the
cted,
luty of
i "on
in his,
power,
r gain
)erson
iot."

ables
gain,

|i strict
8, 9,

jscrip-

|f pTO-

used
•e the

It is recommended that such an alteration
should be made in the law as would render
every Billiard Table liable to duty, if kept by
the owner of any Tavern, Ordinary ,Victualling
House, Confectionary, Ale-house, or other
place of public resort, or entertainment, or
Boarding liouse, or in any attached to the same ;
in short, every table unless kept in a private
house-

And under the peculiar circumstances of this
country, the " onus probandi" might very justly
be thrown on the Proprietor of any Billiard
Table. The fact of the Public being admitted
to the room might also be declared prima facie
evidence of the table being used for gain.

Sieamhoats, — The Duty on Steam Boats ac- . ^"4*' .°" .

'' Stedinboats not

cording to the answers of the Inspector General properly cou
" has not been collected, except in a few instan- *
ccs either in the present or in the previous year."
The committee cannot forbear strongly animad-
verting on the apparent neglect of this branch
of the Revenue.

/AnHwersor In-

It is complained " that no particular Inspec- spector Mid.
" tor has any defined jurisdiction for the reason ^^
"that no boat is attached to any prescribed f^^J'^^^^^^^^^J^^^^^
"District," and further that no provision was tiouUr ditttict.
made for the levy of fines on the premises of
the Boat evading the duty.

It is suggested that this could be simply
remedied by declaring each Boat within the ^'^^^^ p'^""*"
jurisdiction of the Inspector of the District in
which she wintered, and by giving the required
power of entry on the prcmiHod.

•il

i. V ^

'1 -

l:k

'!■

XXTl

UriKurt 3U l^blU Braartmentn.

The Statute 56 Geo. Ill, ch. 34, declares
p«diar*? *** the duty of issuing licenses to Hawkers, Ped-
lars and petty chapmen, on the Collectors of
Customs.

?*ctor Genwi ^^ *^ Suggested to the Committee, and cer-
»'• tainly appears to it reasonable and advisable

that the District Inspector should issue such
licenses^ their jurisdiction being more conclu-
sive than that of the Collectors, who generally
confine their observations to their respectivo
ports.

Auction Duties.— Th^ law authorizing the levy
Auction duty ^^ ^^^® brauchof the Revenue is reported to
law has expi- have becu recently allowed to expire, a renew-
al of it as affording a legitimate aid to the Pro-
vincial Revenues is of course desirable.

3rd. Diviaion.

It now remains for the Committee, in ac-
cordance with its proposed system of enquiry
to enter on the investigation prescribed by the
4th, 5th, 6th, 8th, 9th, lOth, 11th, 12th, 13th,
14th, 15th heads of its Instructions.

i^"ctorGenM* ^* appears that Public Accountants may be
ai, appendix.) regularly divided into three classes, 1st. The
Public account. ^^^^^^ of Departments at the Seat of Govern-
ants divided in. ment — ^TIic Receiver General — The Commis-

to 3 classes.

sioner of Crown Lands — The Surveyor Gene-
ral of Woods and Forests — Secretary of Cler-
gy Corporation.

All these functionaries with the exception of
the Surveyor General of Woods and Forests
are required to submit their accounts to the

(

declares
fs, Ped-
ctors of

and cer-
tdvisable
lue such
1 conclii-
renerally
jspective

r the levy
sorted to
a renew-
the Pro-

3, in ac-

enquiry

d by the

th, 13th,

may be
.St. The
iGovern-
'ommis-
)r Gene-
of Cler-

jption of

Forests

to the

MIcr fd tbr Xii0|irttor Qfeiieral.

XHTLl

Department of the Inspector General for exam-
ination and audit.

The Head of that Office reports " sufficient /^nsweM «f
" regularity does not appear to have been oh- inspector Gon.
" served in this particular, and I also find that
"delays have occurred in their inspection in farUy '^norob-
" this office, after their transmission to it, when *^'^^^-
" other business has intervened.''

The Committee cannot proceed without an-
imadverting on the occurrence of any irregu-
larity or delay in the transmission or audit of
Accounts of such importance as those just al-
luded to.

With respect to any delay occurring in the
office of the Inspector General it is to be re- Nothingshouid
marked, that nothing, if possible should be g;'^* ''audTof
permitted to interfere with the immediate audit accounts.
of these Accounts.

If the assistance at present afforded in that
office be insufficient for the punctual despatch
of business, it would be advisable to allow
such extra aid as would obviate the recurrence
of such detrimental delay.

As is suggested those officers could be di-
rected to furnish their accounts and vouchers,
for audit, to the Inspector General, within
days after the expiration of the semi-an-
nual period appointed for their return.

It is also remarked, that the instructions
from the Lords of the Treasury, do not seem g^^^ q^^.
to contemplate the Surveyor General of Woods erai of Woods
and Forests acting as a pubhc accountant, yet lastructioM.
^without any change in these Instructions, that

■i^.

XXVtII

I^PIiort on Itotilic Bepartmf ntiu

III .,,

I ii

■ h^

m-%

• ''. tf

officer has nevertheless apparently from neces-
sity always been a Receiver.

Collators and Collectors Sf Insjicctors, — Under the 2d class
in»p«otor». of Accountants are comprized Collectors of
Customs and Inspectors of Districts,

As set forth in a preceding part of this Re-
port, Collectors are allowed 40 days. Inspec-
Tima allowed ^^^^ ^^^ montli after the expiration of their

for their
turns.

ro-

respeetive quarters, to make their returns.

Fiacai Year. Somc ijinecessary confusion takes place in
consequence of the Fiscal year ending at po-
riods, with different accounts.

One common '^^^ Committee would strongly recommend
termination of the adoption of One common termination for

voar necessary. *

the year, when accounts are to be closed, and
that 20 days as an ample sufficient period
should be the time allowed to all these officers
to return their accounts.

Sheriffs, Clerks of the Peace, Magistrates Sfc,
— Under the 3rd Class, are ranked Sheriffs,
Clerks of the Peace, Magistrates, Colonels
of Militia, &c.
Irregularity in CJrcat irregularity has occurred in the trans-
fieturns. mission of returns of Fines, and Forfeitures,
by Sheriffs — Clerks of the Peace are open to
the same charge.

A method of ensuring regularity in the re-
turn of fines &c. by Sheriffs, and Clerks of
the Peace is believed to form part of the Re-
port of another Committee, to whom the
Sheriffs Departmeut was especially submitted
jbr inquiry.

i^;;

^^\

^({(cr of the J^naptctor CSfencrai. xxix

le re-
Iks of
Re-

the
litted

Colonels of Militia according to the existing;
law make their returns to the office of the
Adjutant General.

Magistrates Returns, — It appears that Magis- Mngittraio*
trates " do not seem to consider that they are "'^'^* "° '•*
" required to make any return to this office of
" fines or forfeitures or Duties on Ale and Beer
" Licenses collected by them and payable to
" the Receiver General."

It is much to be feared that great irregularity
has prevailed in the levying, and paying over
to the public use, of this part of the Revenue.

In an extensive and thinly settled country,
it is most difficult to ensure the constant su-
perintendence of an active correcting povs^er
over the ill kept accounts of such an unorgan-
ized body as the Provincial Magistracy — ^whom
the enactments of Statutes have converted into
Public accountants. They are directed to pay
over moneys collected to theReceiver General,
but it is needless to remark on the latitude al- „,

1 1 1 -11 1 1 r 1 • Though direct.

lowed to the will and pleasure ot the parties od to do lo.
themselves by the apparent absence of any
inspecting or coercive power by the interven-
tion of which, laxity might be prevented,
and default if existing be discovered and
punished.

A reference to a statement of moneys re-
ceived from Magistrates by the Receiver J.^*"* "i?*®™*"*

o J from Receiver

General from the 1st January 1838, to the oenerai*. offiw
present period, in the appendix to this Report,
will shew the paucity, and very small amount
iOf Revenue derived from thi^ source,

appendix.)

XXX

Kciiort OH Shit)U( DrpartmrntJi.

iff'

The Inspector General suggests the possi-

bihty of placing some check on the receiving

of fines &c. by Magistrates, by directing them

" to send quarterly returns of the fines levied

Oieok recom- " by them, with the names of the parties, and

mended by In- J^ /• i i

•Deotor Conor- " the nature of each case to the Clerk of the
" Peace, who might then prepare two abstracts,
" one of which after having been r'^ad in open
** Sessions should be transmitted to this oflice,
** and the other posted up conspicuously in the
" Sherifl[''s office, or in some other public
" place."

This method might possibly effect some

tioui of Cora- amelioration, but the Committee is induced

mitteo. Btrongly to prefer the adoption of some system

by which the Justice of the Peace would cease
altogether to be a Public Accountant, as it
is needless in the present social position of the
Province to expect unerring regularity and
exactness in his accounts, while his situation
is (or at least ought to be) merely honorary
and not designed as a source of positive
emolument.

Aio and Boor Somc advaucc tov/ards effecting this object

Licenses inigltt , .

bo issued by In. might be made by acting on the recommenda-
tion of the Inspector General, and transferring
the issuing of Ale and Beer Licenses from the
Magistrates to the District Inspectors.

With respect to Fines, Penalties, 6lc. now
collected by the Justices, a new system might
be adopted, by which either the District Inspec-
tor, or some other regularly paid officer, from
whom security is required, might become the

apactors.

^CScr or tUr Sujoi^cctcr ^rnrtal. xxxt

Bole rcccivcrof moneys arising from sentences
of Magistrates ; thus on a fine or penalty
being imposed by a Justice or Justices, he or
they might notify the Inspector or stipendiary
Magistrate (if such an ofticer were created)
of that section of the country, of the particu- RflcommeDda-
lars of the fine so imposed, and that functionary fino« ""''°'''*"*
under direction of the Magistrates might then
be empowered to proceed to levy the same,
and thus become the Receiver and responsible
Accountant, for all die money collected under
the warrants of Justices of the Peace — in place
of there being a number of accountants diffi-
cult to be checked or controlled, scattered
over the country.

Moneys directed by present enactments to
be paid by Magistrates or other local officers,
might it is submitted, be with at least equal
propriety and regularity disbursed to those re-
ceivers, when levied as above suggested by
the Inspectors on stipendiaries under the gen-
eral superintendance of the Inspector General.

Militia Officers. — It is suggested that Militia
Officers might be required to send quarterly re- '^^iiit'* OfBcors

(. r ^ i- n . 1 should mako

ports oi tines and exemption money collected, quarterly re.
to the Clerk of the Peace, who, after reading ^c?^ ° "*''
them openly at an appropriate period during the
Quarter Sessions should forward them to this
Department. They might also, if thought advi-
sable, be posted up in the SheriflT's Office, and
thus form a double check upon the Accountant."
As a similar enquiry is directed by the In-
structions of another committee on the Militia,

XXXII

I'll

1st' I

141

I t ■ 1

Fufljcjpnt pow-
er «xistH for
prompt trnns-
mission of ac-
counU.

Comptroller
might bo ap.
pointed, but for
the expense.

Form of ren.
tiering ac-

count*.

Alterations
may bo ueeen-
wry.

it is not considered necessary further to com-
ment on existing regulationfi.

It appears from the information laid heforc
the Committee that so far as Collectors and
Inspectors are concerned ** a sufficient power
at present exists for compelling prompt and
regular transmission of accounts," and also
that reasonable means are in the power of the
Inspector General for ascertaining the fidelity
of their returns.

That officer suggests the possibility of pro-
viding a check on Collectors of Customs, by
appointing a Comptroller at each Port, but
the expense of such an office must render its
creation at present inexpedient.

With respect to the form in which accounts
are rendered to the office of the Inspector
General, the Committee is informed by that
functionary, that as far as Collectors of Cus-
toms are concerned, he " has commenced
certain regulations which when matured and
fully introduced, will accompUsh all needful
improvement with respect to the returns of
that, class of Public Officers-"

In the event of the adoption of the recom-
mendations contained in this report, fuj;ther al-
terations in the form of rendering accounts may
be found necessary.

In answer to the inquiries of the committee
"whether the accounts of moneys expended by
"Commissioners appointed under acts of the
" Legislature be duly examined at this office,"

■I is

»»

0Mtt oC the XttKijirctDir CSfeticria* xttxih

it appears that these accounts arc not generally ^<''??""*'' . °^
transmitted to the De[ artment of the Inspector commiMionew.
General, The general impression seems to
have hcen,tliat these Commissioners were only
answcrahlc and bound to furnish their accounts
to the Legislature by whose vote their duties
were created. Some of these Commissioners
transmit their returns to the Lieutenant Gov-
ernor — others directly to the several branches
of the Legislature, these returns are also made
at irregular intervals, sometimes in the middle,
often near the close of the session.

Nothing il

Under this system it would seem, that no would thu8 ap-

^, • - f 1 1 • ^1 • A . pear can chock

other means exist ot checking these important thtse returns
rciturns, than the laborious process of a Parlia- mentary^com-
mentary Committee, a circuitous, & not always n""eo.
infallible method of eliciting the true state of
"complicated accounts.

The Committee is induced stronorly to re- „

^ ... in Some more ex.

commend some more expeditious mode ot con- peditioHs mo>ie
trolling the receipts and disbursements of the rcco°ipt?'°'aIId
lai'ffc sums frequently in the hands, and under J'sburscments

o 1 •' ^ ' ofcominissions

the orders, of the Parliamentary Commis-rocommcnded.
sioners.

The Inspector General suggests, " the most
" expeditious course would be to direct all re- fnsfoctor Gcn^
" turns of public expenditure by Commission- <""ai.
" ers, to be prepared in triphcate, and sent to
" the Provincial Secretary. The Lieutenant
" Governor could then cause one copy to be
" sent to the Inspector General's Olhce for oxa-
" mination, while the other two copies might be

XXZll

Utpwt on HuMtc Bepartmentii.

r:r

! 5l

lilt

yi,i ;

** laid before the L'>gislative Council and As-
" sembly. To this office it would be merely
" necessary to furnish the accounts and vo'ch-
" ers/'

Gr«ft improve By the adoption of this method^ certainly a

ment would be , . ^ i i i ^ • , i

introduopd by great improvement would be at once mtrodu-
thi method! °*^^^> and error or carelessness be less likely to
pervade these important returns.

A Board cf The appointment of a Board of Works has
WcrkB wouii? often been discussed, and doubtless if once in

be the best . . i i rp t i

check. active operation would anord the most com-

plete check upon disbursmentp on account of
Public Improvements. The Committee how-
ever, is not at present prepared to enter into
the discussion of this important subject, or
give a decided opinion on the advisabihty of
Creating such an Institution.

Ferries add Mill'Seats, — It appears that n j

No Returns Retums are made to the office of the In spec-
made of rents i p i ,. ,, . , \r>-.

of 1^.. Ties and tor General or the rents ot r ernes and Mill
Seats. It appears to the Comr:iittee, that such
an alteration is most advisable as would bring
under tne review of tliis departmeni, thi.'^

Tiu? branch of branch of acccuiits, as the Head of the Office
b- !-ro't su^iaests he should be " dulv luraished v ith sucli
'*inionriation rcS|:ecting the terms of all I'cen-
** ses, ano 'hat all lessees who f iJl in arrear to
^' the extent of more than one period 'cal pay-
'^' ment Bhould be proceeded against, and be lin-
ble to a forfeiture of their hcense or licenses.''

r.ijcnl
..uiiT r' view "f

--r,j[.

(.>en-

In accordance with the principle that this
department should act as the 'General Cotnp-

((

nci As-
merely
vov.ch-

taiiily a
ntrodu-
ikcly to

)rks has
once in
(St corn-
count of
ee how-
iter into
rject, or
ibility of

that n J
Inspec-
md Mlil
lat such
id bring
nl, this
Office
lii sucli
all I'ccn-
irrear to
cal pay-
id be hu-
iccnscs."'

that this
il Cotnp-

ne
i

<!^cf Of the Kttniircior Ofetieral.

XXXT

troUer of Public Accounts, the Conimittee^^'I?" *'''*"*;!?■

' es of the pubhc

feelsv bound to recommend that no exception revenue should
should be allowed to exist to the general rule, wm^^ without
'^ that this office should see that the Revenues "«°p"°"»-
** of every kind are regularly, and in due form,
*' brought to account."

SuggentionB of

Fees on Patents. — Thf> Inspector Generan«^"P«°t°' Gj»n-

••■ oral rcipecting

has suQ-^ested a method of providing an addi- Fees on Pm^

tiond cuv :k on the accounts of the Receiver ^°*^'

General with regard to the fees on Patents,

" By requiring the Surveyor General of Lands

" to make a semi annual report to th's office of

" fees paid to the Receiver General founded

" on the receipts brought to him from that

"' officer, by persons obtaining Patents fox

*' Lands su])ject to the payment of fees.

" The Receiver General might also be re- Receiver Gene.

,, • 1 ^ 1 I 1 • J , ral should pro.

'•quired to produce vouchers Fhewing thcduce voucierB
''premium paid by the Purchasers of his Bill^ ^^^3"°,^^ ^J^]
'• of ilxchange as checks upon the accounts re- c^iingo-
'' lating to that branch of his receipts,"

Commissioner of Croivn Lands, — The same

rt" 1 1 1 1 1 f ^luggestiou of

omccr has also suggested another plan of an- inspector Gen.
ticipatod improvement relating to the Com- ToimniesLire^
missioner of Crown Lands, which the Com- ^."J'^g* '°^^"
nuttee feels bound to no dee, without joining in
any recommendation of it, mere especially as
the officer to be chiefly affected by the change
is not deputed by the local Government, but
the appointee of the Lords of the Treasury.
" The CommLsioner of Crown Lands for
exampl-^ — under a new system might hand to

((

XXXVI

Heport OH Utttklfc 2ie|}artmcnt0.

'•!■]

U^'

ijl

'i: I

" an individual offering payment of an instal-
" ment, due on Land a certificate of the amount
" to be paid, addressed to the Receiver Gene-
" neral upon v/hich that officer after a due
" entry in his Books might write a receipt. —
" The certificate thus receipted when returned
" to the Crown Lands office might then form
" an authority to the Comriiissioner for giving
" an acknowledgment of payment to the pur-
" chaser of the Land, and serve as a most
By this sugtes. " Satisfactory voucher tojhis accounts as well
lion the Com.«as a chcck UDon the accounts of the Receiver

missioner ®* ^->, i i • r

Crown Lands " General." — The two officers would m fact to
General ^wouw this cxtcut mutually chcck each other, and the
check each oth- J.. gj^ of loss or misappropriation of Public
money be effectually guarded against.

The Committee has obtained several state-

Balanccs due i • i j i i r

byaceountants.ments shewing the amounts due by tormer
Collectors and Inspectors, and the Balances
due by officers now holding those appointments.

n:'i

To be seen in
appendix D.

By a reference to a paper marked D, ap-
pended to this report, will be at once seen the
various Balances due by officers once holding
the situations of Collectors and Inspectors, the
date of each Balance accruing due, — and other
information < connected with each separate
transaction.

It is much to be regretted that those out-
standing Balances form in the aggregate the
sum of €5425, 16s, 9J, The earliest of them

<!^(ee of ttie KnxriJector (Brenirai.

XXXYII

istal-
lount
Tene-
L due
ipt. —
urned
. form
giving
3 pur-
most
3 well
ceiver
fact to
nd the
Public

state-
former
lances
merits.

D, ap-

enthe
lolding
)rs, the
\ other
iparatc

;c out-
ate the
f them

appears to have been due in 1821, and the balances out-

*■ '^ ' Btanding since

latest seems to have accrued anterior to the i82i, tin pre.
time of the present Inspector General entei ing G^nerai^ Took
on the duties of his office. °^'"°-

The statement marked F. in the appendix, pjopggjji„ggi„.
obtained from the office of Her Majesty's At- «tituted for ro.

'' '' covery of tlia

torney General will exhibit an epitome of the same.
proceedings instituted by the Crown for the
recovery of these debts.

The statement marked E. in the appendix Balances out.

^ ^ stanaing m

will shew the Balances now outstanding in the hands of coi-
hands of the present Collectors.

Chartered Bank, Depository of Pnhlic moneys,
— The Inquiry directed by the 15th head of
Instructions to this Committee as to the ad-
missabihty of making one of the Chartered
Banks the sole Depository of Public moneys, thSiuu-jTrd
and the medium of payment of all public Debts, {'ered"Banks*be'
is one of such deep importance to the best'"/ depository

* * , of public ino-

interests of the community, that the iuostneys.
mature reflection alone would warrant the pro-
nouncing of any opinion likely hereafter to in-
fluence the fate of any measure calculated t©
effect the change above submitted for con-
sideration.

It is not doubted by the Committee but that ^^^^^^^ ^o,,]^
substantial benefit would result to the Public result there.

from m case o'

service by the adoption of a change like that the existence
above supposed, necessarily predicated on the indisputable
existence of a Banking iLstitution of indisputa- ^°^^®"°y*
ble solvency, and credit, >'ith which the con-

f:%

I U ■

f !
1

ft'
f

xxxvni lir|)ot< oh S^iibUc Bf j)artment0.

tem|ilated arrangements could be pregontly
entered into.

Any derange, jf must bc obvious Lowevei*, to thc Icast re-

rnent of uffairH ^ . • -, , ,

of such Bank liecting muKi, that any temporary derange-
il^^'iy affect the ment in the monetary affairs of a Bank which
public credit, jjg^^j qhqq been made " The sole depository of

" PiibUc moneys, and the medium of payment
*' of all public debts," would necessarily have
an alarming and dangerous effect on the credit
and refc:ources of the Government with which
it was thus closely connected,

While the Banks of this Province retain
their present character of Institutions upheld

The nrcsent i i i -i • .• • .

character ofSolcly by their respective private resources, it
Banks would jg ^^^^ difficult for tlic Committee to take

jeopardize li-

nanciai affairs uDou itsclf the rccommendation of a change so

of the province. * , , . . t i

complete and organic, as to jeopardize the
whole financial affairs of the Government of
the Country on the anticipated stability of any
institution how high soever may be its indi-
vidual reputation.

Additional stability and credit would of
course be attached to the character of a Bank
Stability of a "^'^^^^^ rcsourccs had been so materially ex-
Bank would bo tended by being made " the sole depository of

increased bybe- n i i- .. i i t •

ing a deposito- " all public moueys, ' but the pecujiur organi-
n'lyB.^"'^'"^'"°'zation of thc Institution would remain the
same, and open to the objections above no-
ticed.

A difficulty might also arise in respect of
the security required of the Public Accountants.

^NfCcr ot thr Kn.^iJfctcr (^rnctrat

XXXIX

;ct of
anta.

There is little doubt but that most of those ofR- .\, difficuuy

might ansa

cers would prefer having the moneys for which ffj'" th» secu-
thcy arc respectively accountable, in a safe from Public ac^
J?anking Institution, but perhaps their seci^iities ^^^^
might not be willing to encounter the double
risk of the possible insolvency both of their
Principal and the Bank thus made " The sole
•* depository of public moneys."

In the answers of the Inspector General will (Pee answers
be found the opinion on this subject, which the Gencrai.7°*^^^
knowledge and experience of that Functionary
have warranted his advancing.

"Without a much more protracted and ex- Committee «n

^, , , . notrei^ommend

tensive inquiry than a.ny which it is now in the the mea»urer

^ , .^ . , . without a far-

power ot the Committee to bestow, it must ther inquiry.

hesitate to express any decided i v. commenda-
tion on this most important question.

The wisdom of the Legislature may fitly be This subject a
employed on a subject of such moment, while ^'^co'n^lderation
the opinions of individuals, in the capacity of ^^ the Legisia-
members of a Committee like the present,
should only be advunced when based on the
most accurate calcukition, and presented as
the fruits of combined research and experience.

CONCLUSION.

The result of the inquiries of the Commit-
tee may now approach to a conclusion. If
presented in form unexpectedly voluminous, it Concluding re.
is expecied that the great extent, and impor-
tant nat .'•e of, the many subjects submitted to
its review will be remembered, and the difh-

fXtpovt on l^ttdUc 29e|iartmr)tts*

1^ I

^-i

ii )

[14

culty of condensation considered, before the
charge of prolixity is advanced. Speculation
has been but sparingly indulged in, unsubstan-
tial censure, or animadversion carefully avoid-
ed.

Many of the views of the Committee are, of
course, open to objection, and many of the
subjects introduced might have been comment-
ed on at greater length, and doubtless with
greater perspicuity, had time or circumstances
permitted. It may, however, be reasonably
anticipated that no alterations are recommend-
ed in the course of this Report to which the
test of experience may not safely and effectu-
ally be applied.

All which is respectfully submitted.

(Signed.) R. B. SULLIVAN,
A. BALDWIN,
RoBT. S. JAMIESON,
Henry SHERWOOD.
No. 1, Committee Room,
Toronto, .January 6th, 1840,

•e the
lation
bstan-
avoid-

ire, of
)f the
iment-
i with
tances
onably
imend-
ch the
ffectu-

'AN,

ESON,
,VOOD.

OiSrr of thf CTommf »sioiier of CrotD t ttinDrs. xu

OFFICE OF THE COMMISSIONER OF
CROWN LANDS.

The hinds returned to this office for sale l^^j^, ^j^^,,,,;,
consist of portions of the Crown Lands and of "»»»•«*«•'»*•
the Mihtary Reserve at Toronto.

The Lands of the Six Nations Indians and
of sundry Tribes of Indians are also placed
under the management of the Commissioner,

The mode of disposing of the Crown Lands Mode of di«po.
is regulated by 7 Wm. 4th chap. 118, which au- ufdi»
thorizes Land Rights to be taken in payment,
both for Crown Lands and Clergy Reserves ;
the Crown Land Fund being charged with all
the Land Rights so absorbed.

The effect of this arrangement has been to Beneficial to
benefit the Clergy Reserve Fund at the expense .e^f/Funa. *
of the Crown Fund. The quantity of Clergy
Reserve Land authorized to be sold is now
nearly exhausted, but in the event of any addi-
tional portion being brought into the market,
it is certain that such Lands will from their
more favorable situations, command a ready
sale. The effect then of the practice adopted
in the Commissioners office of taking Land
Rights in payment on Clergy Reserve Sales
will be to charge the Crown Fund with a large
sum on account of the Clergy Reserves while
the amount realized by the sale of Crown
Lands will be wholly inadequate to meet that
charg«.

XUI

2|l(|ort on PMU Idcpartmcntfi.

t --J •>

s»!f of Lands The business of this office, so far as rejsjards

wellconductea. °

the disposal of the PubUc Lands has been well

conducted ; but the system of accounts has

confused. been so confused and irregular, that large de-

- , - . . ficiencies have been discovered to exist, while

Large deficici* , , , ^ . , ^ ti i

encos. the booKs fumish no means of readily detect-

ing the cause.

The committee transmit a statement of the

rec^eipTs^" and Receipts and Balances made to the 31st Octo-

bakncos. bej. ig39^ and continued to the 14th Novem-

But no reiianco t>er, but they place no great rehance on the

placed thereon, accuracy of this Statement, being satisfied that

nothing less than a careful revision of the whole

of the accounts will enable them to report the

true Balances due to the public.

The balance appearing due by the Commis-
sioner, is reported by him as now deposited
by him, as a public ofiicer^ with the Bank of
Upper Canada.

The committee beg to observe, that the ar-
bitary mode of charging the services of the
Clerks in the Oflice of the Commissioner of
Crown Lands, on the several funds accounted
Adefinite mode ^OY by him, docs not appear to have been au-
^Ygr^Jg^^ ggoufd ^horized J they recommend, therefore, that
be adopted, some definite arrangement should be made re-
garding the same.

The Committee having recommended in
their Report on the Receiver General's Office,
that all monies should be paid to that oflicer,
luggest in pursuance thereof, that in future

<^rir ot tlir (ttmminvlontv of Croiott Axntrs. xuii

jgards
n well
ta has
ge de-
, while
letect-

of the
; Octo-
fovem-
on the
ed that
3 whole
»ort the

ommis-
iposited
Jank of

the ar-
of the
3ner of
iounted
een au-
e, that
ade re-

ided in
Office,
officer,
future

when any Sale of public Land is made by
Auction, the person making such sale, shall
transmit the proceeds to the Receiver General, „
together with such a statement oi such Sales, chasing public
to be filed in his office, a similar statement tJ^nsmit" pJol
being forwarded to the Commissioner of Crown ^eeds to Recei.

o v«r General.

Lands, or agent for the sale of Clergy Reserves
as the case may be, by whom the same will be
carried to account.

Payments made m Toronto should be on a
requisition in duplicate, one to be left at the pa^mentsrouid
office of the Receiver General, the other to be \^^'^^l^^ *" '^'''
receipted, and returned to the Commissioner
or other officer, as a voucher of the payment
having been duly made

These vouchers transmitted periodically to
tlie Inspector General, will enable that officer
to check the accounts of the Receiver General.

The Committee are of opinion that too little
regard has been paid to the instructions issued g^^d for Z'-
by the Lords of the Treasury to the Commis- f "^^^'^"^.^ °^

T 1 1 -1 1 • • Lords of f rea-

sioner of Crown Lands, had those nistructions sury,
been followed out, no such defalcation as the
Commissioner complains of in his answer to
the third query of the Committee could have
occurred.

In the course of their investigation,the Com- Answers of
mittee addressed certain queries to Messrs. JJ.^''ff*j^j|^°/Jj|
Thornhill, Tod, Dean and Stiers, whose replies j^'i stiers. re;
particularly deserve the attention of the Gov-
ernment.

XLIT

Mtpmrt on fMAft BeiNirtmf tKA.

■■ft.

i
1 1

I 't

Hi.'

Se**cMt? t£ "^^^ ^^^®^ object of the Committee in making
chief objtot of those enquiries, was to ascertain if possible,
how the deficiency in the cash complained of
by the Commissioner of Crown Lands could
have arisen, they regret that little light has been
thrown on this subject, yet the fact of a certain
loan having been authorized by the Commis-
Partiy perha s '^^^'^^^ to ouc of the clcrks, which was from lime
occasioned by to time advanced by the Cashier, out of money
of the clerks, rceived in the Office on public account, may to
that extent at least have been the occasion of
the deficiency ultimately discovered in the
amount of cash at the credit of the Commis-
sioner at the Bank of Upper Canada.

The Committee sought to obtain from the

Explanation Commissioner such explanations of the transac-

CommiMione?! ^^ou in qucstion as might have confirmed or

**"iVJ'°°° "-changed that opipion but the Commissioner

not having furnished any such explanation, the

Committee have only to call the attention of

the Government to the irregular proceedings

which appear to have been permitted in the

Crown Lands Office,

The entire want of efficient checks in the
office of the Commissioner of Crown Lands,

Revision ne-^^S®^^^^ ^^^^ ^^® confused modc of keeping
cMsaryin modo the accouuts, render necessary in the opinion
the office. of the Committee, an immediate and more

thorough revision of the system under which
tioned in Mr. that officc is at present conducted, than the
fecommended? Committee have been enabled to make, and

that the method of keeping accounts in future,

MNtf of (tif (Soramff ofonir oC erotoi MMunn, xl?

recomniended in the Report of Mr. T. C.
Patrick, hereto annexed be forthwith introdu-
ced.

All of which is respectfully submitted.

(Signed) W. ALLAN, Chaibmah.

W. H. DRAPER.
R. A. TUCKER.
J. MACAULAY.
J. S. MACAULAY.
HENRY SHERWOOD.

Investigation Commission,
Committee No. 2. 28th Dec. 1839.

XL VI

2Xc{HKrt on public IdciMirtniettui.

I IS

1.1

■('•

I IS ? I

increase ur
Eduction of ■&•
lariea.

APPENDIX No. '. OF SECOND REPORT OF
GENERAL BOARD.

Report of the Invcsllgntion Co7nmittcc No, 2.

saiarieiofpub.To the Board of Commissioners constituted by
hcofficom. virtue of a Commission under the Great

Seal of the Province of Upper Canada, ap-
pointed to enquire into the present state of
certain Public Offices, Aic. «Sig,

The Committee in their several Reports
Commitiee having forbomc offering any suggestions as to
to'^Jecommend the future Salaries of Public Officers, or as to
J*" the necessity of any increase or reduction of
the assistance at present afibrded, the more
especially because by the Resolutions respect-
ing the Union of Upper and Lower Canada,
adopted by the Legislative Council and House
of Assembly, the determination of the amount
of the Civil List, and consequently the rate of
salaries to those Officers, is left for the consir
deration of the Imperial Parliament, indepen-
dant of which, the changes which that reunion
necessarily involves and those which have been
suggested by the Committee, if carried out
will require many alterations of the present
system of salaries, for the determination of
which the committee have not the requisite
data, nor do they conceive that their opinion
on this subject, connected as it now is, with a
great political change, was sought to be
obtained.

With reference to the subject of the School
Lands, the Committee have not yet been able

Raatont.

to acquire the information they liavc sought ^*^'^""jy*'^|j""
for, nor in it i)robable that they will be enabled "chooi lands

, 1 • 1 ri • ""^ y°^ obtain-

to report thereon during the present session cd.

of the Legislature.

Throughout the whole of their proceedings
the Coininittee have been strongly impressed Committee foit

VI ^1 • i /• ' .• .1 • the importance

With the importance oi completing their seve- of completing
ral Reports in time for them to be laid before ^^^l' ^e ^of
the Provincial Parliament during the present •"*»on.
Session ; and this feeling has naturally induced
them to bring their labours to a close with leas
attention to some of the minor objects of their
investigation, than they would otherwise have
ieit disposed to dovote to them.

All which is respectfully submitted.

(Signed)

W. ALLAN, CiiAinMAjr.

\V. H. DRAPER,

R. A. TUCKER,

JOHN xMACAULAV,
J. S. MAGAULAY.

Investigation Commission,

Committee No. 2,

31st December, 1839.

,.A