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 'idi }}i>itifr::M\i ■iS-.,i:tA LjUll'^'f Kiii 
 
 lESIXIIPOSEID 
 
 
 000,OUO.-t'$ n .--J >-«». ^.; ,„ ,..,.,;,... ,i^ ..v.uiu.vv. uuu yuinti-Jiu ;o aonuii ..:. Jb ;,!,i!ytiil bu. 
 
 
 D|$i>OSED OF. 
 
 •4- 
 
 .llOo-19il 
 
 What a Public Teacher and Financial Critic 
 
 joaqsA 8Xfoioiqa;.a should be. .^^^ ^^^j ^^y ^^ 
 There are three or fonr qualifications necessary to ipsurp re- 
 spect and oonhdence, in a financial eritio and public teacher. 
 First. — He should, himself, be free from grave causes of re- 
 
 P™"«*"- :!> vatfj a4;if bc^ ,i;v. 
 
 Secondly. — He should be truthful, and honest, ud capable of 
 
 perpetrating neither the sfoggtstio falsi nor the luppr^geio veri. 
 Thirdly. — H« ivheuld no* be a Tiolent partasMi. , 
 Lastly, — He should be " right io his head," and not convey 
 
 the impression that he is, on any point, a monoipApijic. 
 
 I ii/- . A.' 1 1 ' / • 
 
 What Senator Macpher&on is Not, or has Not. 
 
 Senator Macpherson has neither of these quidificationa. 
 ; (1.) He has more than one very unclean public transaction 
 to answer for. '. ^ ' °y 
 
 (2. He sails under false colours, and stoops' io any mean trick 
 necessary, by inuendo or implication, to serve his purpose. 
 } (3.) He is a violent and bitter partisan. 
 
 (4.) He has evidently got "Mr. Brown " on the brain, to an 
 extent that deprives him of whatever reasoning fitonlties are, 
 in his perverted moral condition, still left to him. 
 
 In fact, his peculiarities of style and matter are the best proofs 
 of Mr. Macpherson 's identity with the authorship of his several 
 .brocJmres. It is hardly possible, that a pretentious vanity, a 
 crazy sensitiveness, and a debased moral nature, oould be so nicely 
 balanced, with a view to appropriate fruition, in anybody else as 
 th«y appear to ,1^ ia Senator D. L. Macpherson. 
 
 annam /mil tii-ifirf* " (<.?<i', 
 
 vtli/iJi; h, i;£. 
 
 The Senator on Purification. 
 
 " I am influenced solely by a desire to promote the public wel- 
 fare and to purify Canadian pnUie Life." — Letter on th warem- 
 
 ing expendihvre of Ontario, p. 40. i^"Ut(wi,i;i 
 
 And this is the pure-souled patriot who, in 1853, took part in 
 the notorious Point Edward Land job, his prcseat politioal leader, 
 Jno. A. Macdonald being a confederate in that transaction. 
 
 ... joauau oii The Point Edward Aflteir. 
 
 The operation known as the Point Edward Land Job was as 
 fbllowB : — 
 
 In 1853, Mr. Macpherson and others were contractors for the 
 cofistruoiion of th« Toronto and GuelpU (afterwards known as the 
 Giaiiu TiSiili) S,ailway, from Toronto to Harnia. 
 
 In that capacity they had to negotiate on behalf of the Cimv- 
 pany, for lands required and right of way. 
 
 In addition to other speculations on their own behalf, the con- 
 federates c»st eye^ on 644 acres of land, then forming an Imperial 
 Ordnance lands reserve, at Point Edward. 
 
 The Orand Truiik iieeded only some thirty acres, but, by the 
 use of politieal influence, and aided by their lawyer John A. 
 (now Sir John) Macdonald, who afterwards received a share of 
 the spoil, the confederates obtained possession from the Crown, of 
 the whole 644 acres, for .£322 currency or two dollars per 
 
 acre. ' 
 
 The sale at these 1 ominal terms was made ostensibly to the Grand 
 Trunk for rmlway purposes, although deeded to Mr. Macpherson 
 atid others. 
 
 The Crown officers could not have had any justification or pre- 
 tence for parting with it to mere private speculators. 
 
 The Grand Trunk got only the small portion it wanted at 
 whatever its trusty agents (?) chose to charge for it; 
 
 The balance— over 600 acres — was ultimately disposed of by 
 
 the operators at an enormously enhanced price. 
 
 So that lands, deeded for Railway purposes, by the Crown in 
 the public interest, were oooly appropriated by Mr. Macpherson 
 as his own ; the public were wronged to the extent of the value of 
 all the lands, over and above the paltry sum paid, in excess of the 
 30 acres the Railway Company required ; and S<«nator Macpherson 
 acquired from his own very peculiar point of view, — along with a 
 title to this valuable Government property — a further title to be 
 regarded as a " Purifier of Canadian Public Life." 
 
 Another Effort at Purification- 
 
 In later times the immaculate Senator"*" fingers were soiled by 
 another raid on the public, the Northern Railway being the 
 
 medium. 
 
 The Senator, in 1870, set about raising a testimonial for Sir 
 John Macdonald. 
 
THE GREAT PANJANDARUM EXPOSED AND DISPOSED OF. 
 
 The Northetf Kuilwuy was a debtor, in arrears to the Govern- 
 ment. 
 
 Every dollar it owned, after paying the iotereat on iH bonds, 
 belonged to itH creditors, of whom the Oovernmcati ranked 
 first. 
 
 Senator Maopherson, liowuver, had no aoruples about " collect- 
 ing " |2,dU0 from the Nurthorn for the testimonial aforesaid. 
 
 v ■.,■ & .pjjQ Purifier Detected. 
 
 In 1877, thie transaction with others came to light. Senator 
 Maopherson tried to skulk out of the scrape by representing that 
 he had supposed the money to be the private contribution of Col. 
 Cumberland, the Managing Director of the road. 
 
 But Col. Cumberland laughed at the notion of crediting him 
 with any such profuse liberal' iiy. 
 
 And did Senator Maopherson, when he found out whore the 
 money really came from, either repay it or insist upon its repay- 
 ment } 
 
 Not a cent ! " Sir John " shirked the responsibility by say- 
 ing the monny had been vested in trustees for the benefit of 
 his family. 
 
 The Government compelled the Company to make good this 
 and other sums improperly applied, but Seuatcr Maopherson, 
 although the prime instigator of the dishonest business, has 
 yet to make the first sign of honourable restitution. 
 
 And thia is the " Daniel come to judgment " with a mission 
 
 " to Purify Oanadiaai Public Ufe." 
 
 . Under False Colours. 
 
 In his former pamphlets, as well as in the last, Senator Mac- 
 phers'~a pretended to disavow all partisanship. He says . — 
 
 "1 may premise that I have eschewed partisanship in Parlia- 
 ment." — introduction to Upeeehea on the PiAlk Expenditure of the 
 Dominion, p. 3. 
 
 " Partyism, selfish, wicked partyism." — Letter on Expenditure of 
 Ontario, p. 4. 
 
 Most of the evils that afflict this Province ♦ # ♦ are directly 
 traceable to prejudiced and pestilent partyism. — Ibid, p. 9. 
 
 B«t, beneath the robe of judicial impartiality, donned for the 
 oooasion, the cloven foot peeps out. 
 
 If Senator Maopherson is so " smart " a man as he professes to 
 be, why was he never heard from before ? 
 
 He entered Parliament in 1864 as Legislative Councillor for 
 Saugeen, and has sat there ever since. 
 
 He is a man of leisure, and, if he speaks truly, a perfect expert 
 at figures. 
 
 How comes it, then, that he never begun to denounce the ex 
 penditure of the Government at Ottawa until the eve of the last 
 General Election for the Dominion ? 
 
 How is it that, on the eve of a Local General Election, he is, 
 for the first time, heard from as a financial critic of Ontario 
 affairs ? 
 
 Here is his own explanation of his sudden appearance on the 
 scene. 
 
 The Oloven Foot Shown. 
 
 " I am prompted," he says, "to examine into our home ( Pro- 
 vincial ) ^airs by the course pursued by the members of the 
 Government of Ontario during the late Dominion Election." — Letter, 
 p. 3. 
 
 A sweetly innocent oonfes«ion certainly ! 
 
 When the Senator was Speechless. 
 
 Senator Maopherson saw the ex|)enditure of the Dominion 
 grow every yor, under his.olJ Point Edward confederate's man- 
 ipulation, from $<J,5UU,000 in 1865 to $11,800,000 in 18G7, and 
 from $13,48ti,000 in 1867 to $23,816,000 in 1873, but was 
 never seen ol. his legs in the attitude of protestation. 
 
 Nay, although, in the Session of 1873, ho wus itill sulking over 
 I the treatment ho had received from his friend at the head of af- 
 fairs, anent the Canadian Pacific contract, and even making 
 approaches to the other side, yet no one ever saw him in the garb 
 of the financial critic. 
 
 Yet in that Tine session his political leader increased the 
 Dominion expenditure by no less than $4,000,000. 
 
 Again, in 1872, when, in Ontario, he says, the era of " ex- 
 travaganoe " began, or in 1875, when the present Government 
 appealed to the people, and were triumphantly sustained, nobody 
 thought about, or heard from Senator Maopherson. 
 
 For 16 years the country might have "gone to the dogs " for 
 all that tlie astute and patriotic Senator said, or did to save it. 
 
 A Very Late Appearance and Suspicious Aspect. 
 
 But now, lo ! when, in the exercise of their rights and liberty, 
 as citizens of Ontario, the Ministers of the Province make a few 
 election speeches in opposition to Senator Macpherson's friends at 
 Ottawa, and when they dare to criticise his — the Senator's — 
 financial statements (see page 3 of Letter on Increasing Expen- 
 diture of Ontario), then he comes out with his figures, and tables, 
 and letters, to< his long forgotten constituents in Saugeen, as large 
 as life, and as bitter as the bitterest. 
 
 And yet he actually expects people to believe he " ESCHEWS 
 PARTISANSHIP." 
 
 The Senator in His Real Character: 
 
 However, if the proof direct were wanting, that he is simply a 
 
 Tory agent, doing the Tory party's work, under a plan concerted 
 
 at the Tory headquarters, here it is : — 
 
 "Chestnut Pibk, 
 
 "Toronto, 18 Oct. 1878. 
 
 ' Dear Sir, — I am obliged to leave town this evening. If I 
 could be present at the meeting which is to be held to-morrow, I 
 would endeavour to impress upon the Club the importance of ex- 
 tending, strengthening and perfecting its organization, so as to 
 ensure the carrying of the approaching Ontario elections. Until 
 they are carried, the good work will not be completed. 
 
 " I look upon the Government of Ontario as the political citadel 
 of the Dominion, and until we carry it the great outworks which 
 we took on the 17th September will not be safe. We must have- 
 the citadel. If the liberal-Conservatives will only work to carry 
 the Local elections as they did to carry the Dominion ones, they 
 will certainly succeed. The United Empire Club did invaluable 
 service in this one, and can do the same in the other. The first 
 thing that should be done is to select men of ability — live men — 
 for candidates, men of usefnlness, influence and activity in their 
 localities. They should all !,be better men than their opponents. 
 
 "If the powers of the Clab should be well directed at the 
 coming juncture, I believe the services it may render to the 
 country are greater than the most sanguine imagine at this 
 moment. 
 
 " Yours very truly, 
 
 " D. L. Maopherson. 
 " H. E. Crawford, Esq., 
 
 " Secretary U. B Club." 
 
THE GREAT PANJANDARUM EXPOSED AND DISPOSED OF. 
 
 This letter, which hiw nlready appeared in a public newspaper, 
 is copied fi i.ii a printed report of the proceedinjfs of the meeting 
 to which it refers, officially circ ilated. 
 
 Nothing there about " (Hrhfii'ing partiimmhip." ■ '•> ■*• is li 
 The Ontario Government is the " political citadel of the Doid- 
 
 Hi8 Oriticisms Criticieed 
 
 The nature and character of his comments more than bear out 
 this conclusion. In both his recent pamphlets, the one a " letter 
 oii the Public Ejpencliture of Ontario , ' the other an " Intnv 
 duction to a second edition of the same letter," Senator M»e- 
 
 inion ;'■ its cjtpture is necessary to the completeness of the Liberal- . , i- ■ i . v.i .u»«:.,^ .» ..ii».r<») >n 
 
 ^ •' '^ „ nhersOD gives what proless to \>c tables, showing an allcw'ca »«> 
 
 Conservative victory of last September ; tho United Empire Club 
 is to rally tho party for a final party effort. 
 
 And the people who road this are to believe that Senator 
 Macpherson "ESCHEWS PARTISANSHIP." 
 
 The Senator with a " Bee in his Bonnet." 
 
 i" A Series of Deficits— Going Behind Every Year." 
 
 Ontiirio, in, I think, that the tinance* 
 
 Expenditure 
 Revenue 
 
 1874. 
 
 I87fi. 
 
 9 
 
 3,871,402 
 :?, 446,348 
 
 « 
 3.604,524 
 3,1S9,4!W5 
 
 1876. 
 
 9 
 
 3,140,627 
 2,.'«9,224 
 
 187T 
 
 18TH. 
 
 • i • 
 
 3,117,413 I 2,!»2,3H« 
 2,462,0781 2,28«,a01 
 
 noal excess of expenditure over revenue, and predicates on these 
 his theorv of an exhausted trea.siiry imd a burden of direct taxa- 
 tion. As his la-it published table includes 1H7X, it will be well 
 to take that one a« the subject of notice, along with the eommenta 
 to be found in the earlier publication. 
 
 Her* is the statement, as it originally appeared at page 39 of 
 Finally, the Senator must be repudiated as a reliable and im- 1^),^ « Letter " heading and all. 
 partial authority, by rea.son of the monomaniacal tendencies he | 
 evinces. 
 
 "Mr. Brown" haunts the Senator's brain as the embodiment ' "The prevailing opinion in ' .,..,.f,^,.,„ ....n.iiti.m that the 
 
 J. ,, J /. . , • „ ,, ivf o • >• J-JT -.u \f of the c<>iintr\- .ire m ii sound and satisfnctory umaition, inai me 
 
 of defunct partyisra ; " Mr. Brown s differences with Mr. R^yg„„,, exc^e*!.* the ExiKjn.liture, and that the Province rejoicea 
 Sandfield .Macdonald vox and trouble the senatorial dreams; ;„,„ annual snrphi.i. I regret tliat it sh< mid have devolved on ine 
 " Mr. Brown " " }in ihiiihf '' ])revented Mr. McMurrich from en- ,„ djgpei this agreeable deliisiim, Imt tho jH'ople should be told the 
 tering the Sandfield Macdonold Cabinet ; " Mr. Brown " caused truth about their own affairs, even if it should l>e, and in this caae 
 the Dual representation Act to be pa.ssed " to exclude men of , 1 believe it will be, an .appalling re\elation. Will it not astound 
 ability from the local Locislnture " ; "Mr. Brown" r-.ade M-. the pe^.ple to leanMhat the Expt>ndituro exceeded th.. Revenue for 
 Mowat " descend " from the Beneh "Mr Brown" is the rea' each of the la«t f.mr years-that the I'roviuco of (.Milan., haii ha<l 
 ^ T V .k n . ■ /. * .. iir n -^ !^ x, four annual deficita-eaoli ..f then, l.irgei than the prece<l.ng o»e f 
 
 head of the Ontario tJovernment ; "Mr. Brown prevented J'r. -^ ^^ . , ^^^^^^^^^1 ,jjgf^^,( " 
 
 Stephen Richards! from being made Premier instead of Mr. ' ' ^^^^_______^.^__^^ 
 
 Mowat ; " Mr. Brown " — not Mr. Mackenzie — was defeated last 
 September ; " Mr. Brown " has dared to insinuate that Senator 
 Macpherson wanted office ; " Mr. Brown " misrepresents ME in 
 the G/flfx : Mr. Brown will not publish MY letters. There are 
 paragraphs upon paragraphs about " Mr. Brown's '' " objects," 
 " Mr. Brown'.s " " intolerance and sectionalism ; " " Mr. Brown's " 
 efforts to do this, that, or the other thing ; there is a whole chap- 
 ter, called a postscript, devoted to " Mr. Brown." ■ i 
 
 An Exact Description. 'i; 
 
 Some years ago a prominent politician spoke as follows : — 
 
 "This everlasting abuse of Mr. Brown is their (the 
 Tories) stock in trade. It is " Mr. Brown's incon- 
 sistency ; " it is " Mr. Brown'a dictatorship : " it is 
 " Mr. Brown's violence ; " it is " Mr. Brown's out- 
 rageous conduct ; " in morning, at midday, and at 
 night It is " Mr. Brown " to dinner, " Mr. Brown " 
 to supper, and " Mr. Brown " to breakfast in the 
 mora'Jig." 
 
 The speaker on that occasion was the Hon. Wm. Macdongall ■ 
 if in the mind to recall the same language to-day, he wonld find 
 no better illustration of its aptness than the morbid maanderinga 
 of Senator D. L. Macpherson. 
 
 The Senator's Little Deficiencies. 
 
 It follows, then, that Senator Macpherson's claims to respectftil 
 attention have the slight drawbacks — 
 
 1. That he has been guilty of very questionable practices. 
 
 2. That he is a mere partisan, deceitfully and dishonestly as- 
 
 suming the role of an impartial critic. 
 
 3. That he is, on one point at least, literally " aa mad as a 
 March hare," and correspondingly unreliable. 
 
 Deficit, 1874. $425, 144. 
 
 " 1875 «445,029. 
 
 " 1876 $561,40.1. 
 
 11 1877 $6<>5,335. 
 
 " IS7S $617, 187. 
 
 "Thus the accumulation of former years had to be drawn upon, 
 to meet these deficits to the amount of $2,080,9 11." Letter, p. 39. 
 
 His Exceeding "Greenness."' 
 
 And this foolish Senator really fancies that the fact of the sur- 
 plus having been drawn upon since 1873, to the tune, according to 
 his sutcment, of $2,000,000, is an "appalling revelation" to the 
 people of OnUrio. 
 
 Dishonest Although Foolish. 
 But his mode of putting the oa.se is not the less dishonest, be- 
 cause it is foolish. 
 
 How he Oooks his Deficits. 
 
 The Senator's figures are not, even upon his own method of 
 calculation, precisely correct, although the variation from the 
 official sUtements is not important in relation tc the point im- 
 mediately at issue. In exposing his errors, his own figures are 
 adopted as the basis of the calculation. Hence some difference 
 between the' amounts of the surpluses thus shown, and those pre- 
 sented by a comparison between the actual revenue and expeo- 
 ditaic : — 
 
THE UKKAT FANJAKL>AKUM EXPOSED AND DISPOSED OE. 
 
 Alleged Deficit, No- 1. 
 
 1874 t 425,144 
 
 Ho inoludos in that year the following items : 
 
 Aid to Railways $ 113,813 
 
 Municipal Loan Fund Distribution l,;t()l,101 
 InveBtmentB of the public money at 
 
 6 per cent, in Drainage Deben- ' ' '" ■'■' ''' 
 
 tures 54,23ft 
 
 Total 1,629,162 
 
 Shewing, that, exolasive of these ohargea, there was 
 
 —not a deficit, but— a SURPLUS in 1874 of 1,104,008 
 
 The Aid to Railways was a distinct and express appropriation — 
 
 not of annual Revenue but — of Surplus. 
 
 " There being (<uch a .nirjilus on hand, the House would be re- 
 crnaut to its duty if it did not provide meuns for opening up the 
 country."— S/y««f7/ of SamlJieUi Macdviuild, Feb. 7lh, 1S71, on 
 Hailwai/ Aid litiolutions. 
 
 The Municipal Loan Fund and Surplus Distribution scheme, 
 comprising as it did a distribution of over $3,000,000 to unin- 
 debted municipalities, could only apply to an actual surplus 
 Its oharaoter and intent are known to everyone. 
 
 To suggest that the advance of money to municipalities on 
 Drainage Debentures, is a charge upon revenue, is to insult both 
 municipal credit and common sense. 
 
 Unprincipled or Orazy — Which ? 
 
 On the result of his attempt to prove there was a deficit of 
 $425,000 against the revenue of 1874, the Senator may elect to 
 be declared either very unprincipled or very crazy. 
 
 Alleged Deficit, No- 2. 
 
 1876— Deficit, according to Senator Macpherson $445,0i9 
 
 In the current expenditure the Senator in- 
 cludes the following items : — 
 
 Aid to Railways $417,334 
 
 Municipal L. F. and Surplus Dis- 
 tribution 986,243 
 
 Drainage advances 137,396 
 
 The Alternative 1 1 1 
 
 It would be difficult, after discovering the method of manufactur- 
 ing "deficits" in the current expenditurcH of 1875 and 1876, to 
 avoid presenting Senator Maopherson's apologists with the alterna- 
 tive of admitting him to be either very unpriuoipled or very crazy. 
 
 1,640,973 
 
 Showing that, irrespective of the above items, 
 there was— not a deficit but — a SUR- 
 PLUS of 1,095,944 
 
 Alleged Deficit, No. 3. 
 
 1876 — Deficit, according to Senator Macpherson.... 551,403 
 To make this " deficit " the Senator in- 
 cludes the following in the expenditure of the 
 
 year : — 
 
 Railway Aid $372,306 
 
 Municipal L. F. and Sarplos Dia- 
 tribution 452,151 
 
 Drainage Advances 78,253 
 
 Common Gaols Alterations paid 
 
 to Municipalities 67,830 
 
 Osgoode Hall, improvements 14,900 
 
 985,440 
 
 1877- 
 
 Alleged Deficit No 4. 
 
 -Deficits according to Senator Macpherson... 
 To arrive at this result, Senator Macpherson 
 
 includes in the expenditure of the year the 
 
 following items : — 
 
 Railway Aid $343,613 
 
 Municipal Loan Fund and Surplus 
 
 Distribution 317,711 
 
 Drninage Advances 60,669 
 
 School of Practical Science (special 
 
 account) 17,143 
 
 Osgoode Hall (special account) ... 9,960 
 
 $065,335 
 
 749,096 
 
 Bxolngive of the foregoing items there would 
 
 have been— not adefioit but^-a SURPLUS of 434,037 
 
 Exclusive of the foregoing items, there would 
 have been— not a deficit but— a SURPLUS of 83,761 
 Was the man who concocted a deficit in 1877 very unprincipled 
 or very ora«y % 
 
 Alleged Deficit No. 6. 
 
 1878 — Deficit aooording to Senator Macpherson $617,187 
 
 - To arrive at this result, the Senator includes 
 
 the following items : — 
 
 Railway Aid $232,529 
 
 Municipal Loan Fund and Surplus 
 
 Distribution 108,171 
 
 Drainage Advances 35,087 
 
 Purchase of Rockwood Asylum ... 06,500 
 Refand of Brewers' License Pees, 
 
 under judgment of Supreme 
 
 Court 5,442 
 
 School of Practical Sci;.nce (special 
 
 account) 16,124 
 
 493,853 
 
 Exclusive of items above given, the deficit on 
 the current year would have been — not 
 $617,187, but— only 123,334 
 
 Is the man, who, in order to exaggerate a small deficit, included 
 those items in current expenditure, very unprincipled or very 
 orazy 1 
 
 The purchase of the Rockwood Asylum was simply the acquis- 
 ition on favourable terms of a valuable portion of real estate. 
 
 The Brewers' Licenses had originally gone into Revenue, and 
 their refunding, on the extent of the powers of Provincial Govern- 
 ments in the premises being decided, was a charge upon the cash 
 balances in hand, not against the expenditure of the year. 
 
 The Senator has a passing fling at the expenditai-4 on Osgoode 
 Hall (p. 36 of Letter, &o.) 
 
 It may interest the public to know that the improvements in 
 question are met from what is kaowA «a the " Ohanoery Suitors ' 
 
THE QREAT PANJANDARUM EXPOSED AND DISPOSED OF. 
 
 Fund," and not out of tho publio Troattury nt all. Honcotho 1S77 
 term " hpecial account," and the absurdity of nharning tluj .'viuouDt 
 to the current expoiidituro of the year. 
 
 The term "special account" is a^ jiiied to the ezponditure on 
 the School of I'rnoticnl Scieoco. 
 
 For the purposes of it Collov;c of Tcclinology, the r»ovornni«'nt 
 of Mr. SandflcM Macdonald, unwisrly, as it turned out, purchnsod 
 the building of the Toi'onto Mechanics' Institute. It proved 
 most unsuitable and was re-wld by tho present Qovernmont to its 
 original proprietors, the |>roceeds in money Injing applied to the 
 erection of a suitable buildin;; near tlio University. The money 
 thus expended forms a " special account," and is no part of tho 
 ordinary expenditure. 
 
 -Revenue $3,:'27,tV,>'.t 
 
 K.vponditure under tho Supply Bill 2,3n:),H()G 
 
 |8G3,l<!)3 
 
 1878— Uevcnuo #:\:i08,V>J5 
 
 Expenditure under the Supply Bill i!,408,.'i34 
 
 Deposit... 
 
 99,G').t 
 
 Appref^ate surplus #;',,41t4,rt'.)4 
 
 Less deficit in 1878- 99,609 
 
 3.396,385 
 
 But, the sum of $748,8!)3 must also be deducted, as it repre 
 sents money temiwrarily borrowed only, and is not, therefore, a 
 
 The sum of ?o7,f<;i(i for Common Gaol alterations, was, in effect, portion of revenue. 
 
 a grant to the Municipalities interested, to ii>pay their outlay on ' Agj;ref,'ate surpluses •3,395,385 
 
 those edifices. It was properly a charge against surplus, and so Less 740 863 
 
 appears in the ofiSoial return, signed by the auditor, from which ■ 
 
 the above figures are taken. I ^e' SUIIPLU.S on the five years over and ubo\e 
 
 tho Expenditure under tho Supply Bill 82,646,932 
 
 So that, instead of being "APPALLKD " by tlie si>ectaole con 
 
 Ti-o trifling deficit in lf<78 was owing solely to the great 
 faii..^^ off in Woods and Forests revenue, consequent upon the 
 
 depression of the timber trade. As a pioof of the wholly cx-'jured up by Senator Macpherson, of auuiiui defi its amounting in 
 oeptional state of things, it may be mentioned, that the revenue, five years to S2,Tf^l,09S, the people of Ontario can contemplate 
 
 in 1878, was .?80,000 less than that of 1871, the year of the 
 lowest revenue (except 1878) sinne Confederation. 
 
 The inclusion of the investments of the public money in 
 drainage debentures, among current expenditure, is eo impudent 
 an attempt to mislead, that no further proof or argument is re- 
 quired to discredit the person guilty of it. ^ , , „ , , 
 
 His Conclusions versus Facta. 
 
 Assuming Senator Macpherson's figures to be, according to his 
 method of reckoning, correct, the case stands thus : — 
 
 Senator Macpherson on the five years endeavours to 
 
 make out an aggregate deficit of S2,704,098 
 
 Instead of a SURPLUS as shewn by an honest and 
 
 rational statement, taking the tame figures, - > 
 -- of 82,594,416 
 
 Five Years' Finance from OfiBcial Returns. 
 
 The following is the exact result of the financial operations of 
 the five years in qusstion, taken from a return presented to the 
 Legislature last Session, and signed by the auditor : — 
 
 1874— Revenue $3,446,348 
 
 Expenditure under Supply Bill... 2,342,339 
 
 $1,104,009 
 
 1875— Revenue $3,156,605 
 
 Expenditure under the Supply Bill 2,063,550 
 
 11,093,055 
 
 1876— Revenue... .... $2,589,222 
 
 Expenditure under the SupplyBill 2,155,185 
 
 I 434,037 
 
 with .satisfaction an actual accrual of surplus of no less than 
 .•?2,04fi,r)32, applic'iMo to the policy of distributing the surplus 
 funds of the Province among those to whom tlioy of right be- 
 long ; a policy partially acted on by Mr. Sandfield Macdonald in 
 1871 ; expanded by Mr. Blake in 1872 ; still further elabor- 
 ated by Mr. Mowat in 1873; emphatically approved and en- 
 dorsed by the electors in 1876 ; never challenged by a 
 responsible representative of any party ; and, for tho first time, 
 made the subject of unprincipled or orozy misrcprcnontation by 
 the "great purifier of Canadian publio life" Senator D. L. Mac- 
 pherson. 
 
 Before noticing some of the Senator's pretended criticisms of 
 the public expenditure, a few other of his charges may be dis. 
 posed of: — 
 
 The Gap on the Wrong Head. 
 
 The Senator, at p. 7 of his letter, says :—" Their Anti-dual 
 representation Act, restricting the choice of the people, was 
 strangely inconsistent with tho principles professed by Reformers. 
 It was probably passed at the instance of Mr. Brown, who could 
 foresee that its t idency would be lO exclude men of ability from 
 the Local Legislature, and to make that body more subservient 
 to him."— Lettn,,). 7. 
 
 The Act which first tonohod the question of dual representation 
 Vas passed by Mr. Sandfield Macdonald. In the Independence of 
 Parliament Act, Ontario, 32 Victoria, cap. 4, soo. 2, it is enacted: 
 " No Senator or Privy Councillor of the Dotninion of Canada 
 shall be eligille as a member of the Lo.^islativc Assembly, nor 
 shall he sit or vote '.n the same." 
 
 And in the 8th section of the same Act it it prorided i 
 
 "If any member of the Executive 0>nooil of Oitirio shall, 
 
THE GREAT PANJANDARUM EXPOSED AND DISPOSED OF. 
 
 wliilu ho holdnHiiuh office, sit or voto &g ii niciiihcr of tho Iloimo'ho folt to bo n moro uxoful public position than even the honour- 
 of CoinmonH for the Dominion of Can ad ii lio kI\iiI1 thoroby forfeit nble one he left, was fully approved by tho people at tho polln in 
 
 Ills said oUico of Exoculivo Councillor, and hi« ap[ioiiitmcrit iis 
 ■such Kxi'cutivo Councillor hhall, from thenceforth, bo and become 
 null and void, niid he slmll bo incapublu of bcinj^ reappointed to, 
 or lioldin^r tho office of Kxocutive Councillor Ho long as lie shall 
 be a member of the House of Commons of ('aniida." (This sec- 
 tion was to come into operation at the end of the then existing 
 Assembly or Iloune of Cmiinions.) 
 
 IK75. Senator Maciiherson's voice was not then hoard in protest. 
 His silonoo then, if he is in oarneNt, proves hia patriotism in the 
 past, to have been less conspioiioiis than ia his impertinence today. 
 
 The Senator Oollidee with the Grown and People. 
 
 Tho Senator (p. 8), thiniis Messrs. Matthew Crooks Cameron 
 Mr. .Stephen llichards, or Mr. John Curling' should have been 
 
 .So it woH Mr. Sandfleld Miicdonald, patronisingly pronounced i prcuig, of Ontario, instead of Mr. Mowut. 
 by Senator Muopherson to be "an honcJ lit/oriiur" (see Letter, 
 p. 0), who liist " passed nn Act strangely inconsistent with 
 Reform principles. 
 
 In the session of 1872 (Mr. Blake's Government) tho Act was 
 passed to which the rather muddled Senator refers. This was 
 S.') Victoria, cap. 4, wliioli, in its first section, provided that, if any 
 person, after the di.ssolution of tho then oxistinj; House of Com- 
 mons, being a member of tho Legislative Assembly, should sit or 
 vote OH a member of the House of Commons, he should be dis- 
 qualified from sitting in the Local Assembly. 
 
 This went a step farther than Mr. Snndfield Jlacdon.-xld's Act, 
 but the former Act of Mr. Sandfleld Macdonald would hove 
 certainly had the efToct of excluding some of tho most prominent 
 members of the Local Legislature from one House or the other, 
 and 80 doing that which the Senator professes to deprecate. 
 
 The Tables Turned. 
 
 But, it so happens, that the separation of tho most able and 
 prominent men in the Local Legislature from that body was not 
 effected by either of these Acts, but by a Dominion Statute passed 
 wiih the cuiuiuience of iSir John A. Macdomikl at Ottawa, 
 aril approved by the rote or silence of Senaloi- Macplierson him- 
 »df. 
 
 .^ir John A. Macdonald had always opposed the abolition of 
 
 dual representation, but, as Mr. Costigan, ono of his followers, in 
 1872 introduced, for privato reasons, into the House of Commons, 
 a wretched little measure which decreed that no member of a 
 Local Assembly should bo eligible for election, or even for nomi- 
 nnticn as a member of the House of Commons, Sir John, hoping 
 to embarrass tlio Ontario Government, of which Messrs. Blake 
 and Mackenzie wore both members, supported the Hill and it 
 became law. See Statutes {Canada), 1872, 35 Vic. c. 20. 
 
 It was under this Act that Messrs. Blake and Mackenzie resigned 
 their seats in the Ontario Assembly, prior to their respective 
 elections to the Commons in 1872, and, on Mr. Blake's return 
 from Europe shortly afterwards, the Cabinet in Toronto was 
 reconstructed. 
 
 So much for the inconsistency of Reformers and the Senotor's 
 «razy and ridiculous discovery in this business, of the maohina* 
 tions of " Mr. Brown." 
 
 The Senator the only True Prophet. 
 
 The Senator attacks Mr. Mowat (p. 7), for descending from 
 the Bench to become Premier of Ontario. 
 
 Mr. Mowat's acceptance at a great personal sacrifice of what 
 
 Mr. Cameron, as leader of the Opposition, appealed to tho 
 verdict of the people, us ".gainst Mr. Mowot in 1876. Tho peo- 
 ple sustained Mr. Mowut, and refused to replace him by Mr. 
 Cameron. 
 
 Mr. Richards retired from political life and did not even seek 
 re-election, in 1875. Mr. Curling ha. never, since 1872, sought to 
 connect himself with local affairs. That Senator Macplierson 
 should suggest either of the two last named gentlemen as Premier 
 of Ontiirio is only one more proof that ho is " out of gear " with 
 all tho rest of mankind. 
 
 Besides, it wos the pleasure of the Licutenant-Oovomor to call 
 Mr. Mowat to the Executive Council. It will hordly bo said 
 that tho incumbent of that office in 1873 was likely to bo influ- 
 enced by "Mr. Brown." The Senator ' 'uld know better than 
 to show disrespcc for His Honour's good judgment. ' 
 
 The Senator on the Members' Indemnity. 
 
 The Senator falls foul of what he elegantly designates " tho 
 Salary Grab," otherwise the increase of the Members' Indemnity 
 in 1876. He says;—" In 1873, Mr. Mowat doubtless desiring 
 to propitiate Reformers raised tho indemnity to ^600, and, again 
 / presume further to appease them he raised it in the session of 
 1876-6 to 8800." Letter, p. 31. 
 
 The impartial critic who " eschews partisanship," cannot help 
 making a mean inuondo to the disparagement of political oppo- 
 nents. 
 
 His dishonesty is the more to bo condemned because he knows, 
 OS everybody else knows, that the increase of the indemnity on 
 both occasions, was tlie result of lepresen'ations made by members 
 on both sides of the House, and that, while nobody ever demurred 
 to the first increase, every Conservative in tho Legislature 
 pledged himself to support and defend the second. 
 
 However, as this champion of the Conservative party chooses 
 to affix the responsibility of the increase on Reformers, it may bc 
 OS well to recall ono or two facts. 
 
 In February, 187G, Messrs. M. C. Cameron, who should, .ac- 
 cording to the Senator, have been Premier of Ontario; Mr. Wm. 
 Macdougall ; Mr. Meredith, the present leader of tho Opposition ; 
 Mr. Scott, tho member for Peterboro' ; Mr. Creighton.'a rival of 
 the Senator in financial criticism ; Dr. Boulter ; Mr. Lauder ; 
 Mr. Brodor, and other Conservatives, all openly from their places 
 advocated the increase from $600 to $800. 
 
 Moreover, when, in 1877, the Government, to give the House 
 an opportunity of exercising its free discretion in the matter, 
 submitted a resolution to take off $200 from each member, the 
 
 ft 
 
 / 
 
 /'' 
 
THE GREAT PANJANDARUM EXPOSED AND DISPOSED OF. 
 
 with 
 
 B 
 
 I: 
 
 7 
 
 =3 
 
 following allies nnd triHty friendB of the 8on»t<if, l^'ng oppo«itioD 
 mumborii of tlif Iliai^o, nil ruM to keep the iiuiemaitij ai fSfH), 
 
 namely ; — 
 
 Name. CmUtUiiendj, 
 
 Bokor, KuMell. 
 
 Bell, West Toronto. 
 
 Boultor, , Xoith HuatiiigH. 
 
 Broder, DudiIm. 
 
 Code, South Lanark. 
 
 Couttn, West Kent. 
 
 DcuGon, North Renfrew. 
 
 Flesher, CurdwcU. 
 
 Orange Loonox. 
 
 Iliirkin, Frescott. 
 
 Keau, East Sinicoo. 
 
 Lonj?, West SiiDooe. 
 
 , Alae(lou(j;iill, South Simcoe. 
 
 Mostyn North Lanark, 
 
 O'Sullivun, East I'etorboro'. 
 
 Preston, South Leeds. 
 
 Scott, West Petorboro'. 
 
 Is the man who, in the face of this list, endeavours to sadd. > 
 Reformers with the exclusive responsibility of the increased in- 
 demnity, to be written down as unprincipled, or shall we vote 
 hi'ja only crazy ? 
 
 The Government last session voluntarily proposed and carried 
 a reduction of the indemnity to its old figure of :?600, and also 
 voluntarily relinquished $')CtO -piece on their own salaries. 
 
 A False Suggestion. 
 Yet the Senator has the effrontery to say (p. 7 of Introduction, 
 
 &o.) 
 
 " There would have been no reduction of salary if it had de- 
 pended upon the Government or their supporters." 
 
 To this it may be answered that, not only did the Ministers 
 announce their intentions in this respect, during the debate on 
 the Address, but the reduced amounts were actually printed in 
 the Estimates before the House met. 
 
 The Senator a " Salary Grabber." 
 
 The cool effrontery, however, of this attack on the indemnity is 
 all the more amusing when it is recollected that, in 187.3, the very 
 year the indemnity at Toronto was raised $150, the Senator with 
 perfect self-complacency himself pocketed an adiUtiomd $400 at 
 Ottawa. 
 
 Whatever may be the work of the Commons or their claims to 
 a tolerably liberal indemnity, the Senators have a sufficiently easy 
 
 time of it They have no elections to run, no constituents to at- Court at Ottawa, they should have informed Mr. Mowat of their 
 ■^ , , , ny\. ■ -J.- ■ i intention. Had they done so, I am sure he would not have 
 
 tend to, they can come and go as they please. 1 heir position is ■' ' 
 
 The Senator Blowing Bubbles. 
 
 Id the " Introduotion," p. 7 also ooourH the following:— 
 
 " It will be Noen by n-fcrring lo Table li that the (ioTornment 
 borrowed $7 L'."), 1.1.1 on bonds in 1877, an amount ulmoit identi- 
 oal with the increased amount of the oontrollnblo QX]H!ndi(urc of 
 tItM year, and, in 187M, had to borrow #300,000 from the Bunk 
 (if Vlontreal, :ind ;S'.>3,/L>( upon stock. Thii shows how tl.o sur- 
 plus is heiiij;('xpondod." 
 
 This is the »u(jijeiilii)J\ihi with a vcngoanoe. 
 
 The Government did not hnre to borrow • dollar. The advanocH 
 obtained of .*7-.'.'">,13.1 on bonds or stock in lfl77, and the .■?23,724 
 in 187H, were fully explained by the Trea.suror liwt seuion in a 
 way that Hatisfiod everybody. 
 
 The(iovcrnraent did what Senator Moophornon in the ooursjof 
 business might find it convenient and profitable to do any day. 
 
 No money was wanted for the ordinary ex|>enditure. 
 
 The funds of the Government are invested from time to 
 time in public securities. 
 
 These are bought an<l sold, just as money is needed to meet the 
 demands on the balances in hand. 
 
 To pay railway grants, surplus distribution, and other claims, it 
 was necessiiry to sell some Dominion IJonds. For reasons well 
 understood by dealers in such securities, the financial agents ad- 
 vised the sale should be postponed for a few weeks, and an ad- 
 vance on the stocks obtained tem()orarily instead. This wus done. 
 The money was obtained at four per cent, and deposited at ."i per 
 cent, in the banks, the differences, less agent's commission, being 
 profit, and when the proper time came to sell the itook the loan 
 was cleared off. 
 
 And these very business-like transaotions are dishonestly 
 made to appear as though they were loans of necessity, or emer- 
 gency, owing to the exhaustion of the surplus. 
 
 One would suppose, if this were by any possibility an innocent 
 blunder, the Senator was still a bare-legged laddie with nothing but 
 a pair of braw calves to exhibit as his fortune, and as unconscious 
 of financing as when his whole acquaintance with the " bawbies " 
 that economy and a little shrewd bargaining had scraped together, 
 was limited to the contents of that domestic savings bank, the 
 traditional old stocking. 
 
 The Senator Discovers "A Mare's Nest" 
 
 The Senator's attack on the Court of Appeal is worthy of the 
 
 position he has placed himself in, in connection with other matters 
 
 already referred to. He .says: 
 
 " They (the Reform Government« of Canada and Ontario) have 
 created two Courts of Appeal, the Court of Error and Appeal in 
 Ontario, and the Supreme Court at Ottawa. * » « VVhen 
 Messrs. JNInckenzie & Blake determined to establish the Supreme 
 
 supposed to be one of honour and dignity. 
 
 Yet the Senator, for no other, reason in the world than because 
 the indemnity was raifsed in the Commons, got his rise from $600 
 to 81,000 also. 
 
 And that, too, at a period when, as he knows well enough, 
 every cent he appropriated to himself had to be met by additional 
 taxation. 
 
 created the Court of Error and Appeal." — Letter p. 32. 
 
 Attorney-General Mowat's reply to this wonderful discovery, in 
 the course of his speech on the 8th of January, 1 879, at the meet- 
 ing of the Toronto Reform Debating Club, put* the poor .'^nator 
 in a very ridiculous position. Mr. Mowat said ; 
 
 " Amongst other things, the Senator states that the Reform Go- 
 vernment at Ottawa and Toronto have ' created two Courts of Ap- 
 peal — the Court of Error and Appeal for Ontario, and the Supreme 
 
TMK OKHAT PANJANDAIIUM EXPUSEI) AND DISruSKD OF. 
 
 ? 
 
 Court nt Ottawa.' What will you tliink of nuoIi n (tlatninnnt wlinn I ' 
 t«ll you I hot (lit ( 'oitrt "/ /4 /»/>'((/ ini.i tnlubli.ihtil as I'm;/ m/o <ia 1 7!> 1 'f ! 
 •nil tliiit the Act ONtnbliHhinK it provided t'oi' iiuarly tliu hiiiiic < 
 oloKKONuf anpvalt from tli' Court of KiiiK'M Moiioh im now 7 Thu! 
 Court of (.'hancory wan ONt.iblitliud in 1837, and it wuh tlion pro! 
 vidi'H, 30 yearn ajjo, that thuro NJiouid bo nnpoiils from thiit C lurt j 
 to the sumo Court of Appt^nl. Souui yi!iirn Inter (IH ll») thf Court j 
 of Common PIoum wod uiitublii<lit'd, nnd nn appoal wiin iit lliu Manio 
 time provided for fl'om that Court to iho Court of Apponl, whioh 
 thun rroi'ivcd the numo nf the (.'ourt of Mrror nnd Apixml, and 
 rctaini'd it till thu old nninn woh roNtornl in my time, 'riiu.i, part ' 
 of tho jurindiotion of tho Court of Appeal which Wo arc Naid to 
 have created, had itH origin over eighty yuarH aj^o, port of it forty 
 yearn n«o, nnd part of it moru than a ouartor of a century ago. 
 The Honntor cxprowsoH tho vaiuahh- opinion that the law allows 
 too many rchcorinKH or n|)pcnl», and ho inninuatcH, if ho dooH not 
 positively aHhort, that we wore the piirtioN who had nmilo tho low 
 to which ho thuH objoctH. Vou will hardly ho of that opinion 
 whin I tc'I you that, nioee 1851, no important olasHCH of appcald 
 have boon mmctioncd by tho Legislature except thoHo whioh Sir 
 John added — I do notmiy wronirly added — by a law pasnod in his 
 time. So that tho whole mutlcr of appealn in ordinary cases has 
 boon in oxistfinoo substantially ns it now in for many years before 
 either of tho aHoailcd OovornnientH was in powor, nnd some parta 
 of the system are owing to his friend Sir John and liis Govern- 
 ment ; and nobody but the Senator in his pamphlet has hithorto 
 oondcmnod them. Tho Senator condonins tho Itct'orm party ulso 
 for tho np()enlH nllowod to the Supremo Court, oorrespondiiii; in 
 that respect with the Hills previously brought in by his own friends ; 
 the Act of tho lute (iovernmcnt not only did not go farther than 
 was done by tho Hills of Sir John, but out off ono expensive 
 appeal which tho Senator's friends wished to retain, namely, 
 nn npponl from the Superior Court to the Privy Council in Kng- 
 land." 
 
 When tho wonderful ingenuity of the Senator in thus cruelly 
 confronted with his notual knowledge, it is impossible to disasso- 
 ciate him in one's mind from tho remark credited to tho present 
 Lord Derby, with reference to the late Earl : " My father would be 
 the cleverest man in England, if he were not so terribly ignorant." 
 
 The Senator as a Professor of Accounts. 
 
 " I may remark that the public accounts are not kept in such 
 a way a,s to facilitate comparisons of the details of expenditure of 
 different yenrs. This has rendered the preparntion of my state- 
 ments a work of difficulty and great labour, but I hope that I 
 now present them in a form so plain as to be easily understood by 
 those who are not familiar with the science of accounts." (Letter, 
 dc, p. 12.) 
 
 From the foregoing flourish the public would have a right to 
 expect, 
 
 1. Strict accuracy of statement. 
 
 2. The most rigid adherence to truth and fairness. 
 
 3. Clearness and lucidity, not mixing or garbling or altering to 
 suit a particular purpose. 
 
 It will be shown that, like the other statements of Senator Mac 
 pherson, his financial tables are wholly unreliable ; that they are 
 not what they are represented to be ; that they are purposely al- 
 tered to serve a dishonest object; and that they are garbled for the 
 
 same reason. 
 
 "My Tables." 
 
 The first table is headed as follows : "Table No. 1, total an- 
 nual expenditure of the Province of Ontario from 1 t Jnly, 
 1867 to 3l8t Deo., 1877." 
 
 Will it be believed ihtre is not on', word or figure referring to 
 any ea^mditure m 1867. The first column is headed 1867-8, 
 
 but tho cxponditure of l•.^7t,^0 in the tlrsi six month- of .Mr. 
 Saodtield Mnodoiiald's administnttion [■i not ret'errod to at all. 
 
 This is spooimau No. 1 of the wonderful aoutenu^n nnd acour. 
 aoy of the compiler of " My "rabies," 
 
 Blunder upon Blunder. 
 
 In 18(18, in adilitiiin to the expinidituro made directly by the 
 (iovornment of Ontario, sums amounting to iji|r),04'J. j'^"^ were 
 pnidon ancount of Ontario by the Dominion (Jovernnient and form 
 part of an open account between the two DovoruinentH at tho pre- 
 sent time. 
 
 Con«oi(uently, when the great arithmetical genius, who is going 
 to sot everybody to rights, presents ilio very lirst nolnimi of fli{uren 
 ho favours tho world with, he is wrong, by no less Ihm shj.lJl'J, 
 and gives 11,182,388 as tho expenditure instead of !'«I,ll)9,0;K», 
 tho correct amount, 
 
 Tho omission can hardly be accidental as tho nature of the ex- 
 penditure in question, and the amounts, are fully stated at pages 
 (57 ond 70 of tho Public Acoounts for 1808. 
 
 Tho next table purports to !).• a statement of tho ox|ionditure 
 connected with Civil Oovernment, from Ist July, 18()7, to 31 st 
 Docomhor, 1877. 
 
 Thi'ie in mil a iriil nf tin' i\i-j)eiiillliire in ISC^ in Hie tnhle. 
 
 Another proof of the dishonest or slovenly churactjr of tho 
 Senator's trontment of these accounts is that, in tho years 1808 
 and 18()'.l, it is nindo to appear that there were no " Contingen- 
 oics" oonneotcd with tho Qovcrnmoiit House expenditure. 
 
 If sufficiently industrious or oonsoiontious he eould have found 
 these Contingencies at page 40, Public Accounts for 1809, 
 charged under tlio head of " Public Works and Buildings" for 
 " Lieutenant-Governor's Residence." 
 
 Again, in 1870 and 1871, the charge for " Contingonoio.^ " in 
 the Provincial Secretary's department, is placed undot tho head of 
 Contingencies in the Registrar General'/i department. In the 
 Public Accounts these items arc Jen' .ed clearly enough under the 
 proper heads. Whether this be evidence of some small t''ok of tho 
 operator, or simply a very stupid blunder, it equally di^^credits 
 tho originator as an authority in any matter requiring accuracy. 
 
 Too Smart • ■' 
 
 The Senator's professions of being a just, impartial, and reliable 
 critic, may be measured by the following further illustration : 
 
 He gives the salaries of the Public Works Department as fol- 
 lows : — 
 
 1808. 1809. 1870. 1871. 1872. 187.3. 
 
 $9,860— $7,705— $9,9G5-$10,365—ei,'),079-»17,402— 
 
 1874. 1875. 1870. 1877. 
 
 $16,057— $15,902— S17,502— $17,502. 
 
 The object, of course, is to convey the impression that there 
 was a sudden and startling increase of salaries in this department 
 in 1872, and thereafter. That is the burden of his whole dis- 
 course. 
 
 But he had before him, plainly set forth in the Estimates for 
 1872 and 1873, the fact that, in 1868, 1869, 1870 and 1871, the 
 following salaries — charged, from 1872 and afterwards, in their 
 proper places, as salaries of the Public Works Department — fiad 
 been debited to the several Public Works in hand, tfte actual cost of 
 
 
THE (IKEAT I'ANJANUAHUM KXJ'USKD AND IMHI'ikSKU OF. 
 
 ■ ''T' . 
 
 % 
 
 lh« office Kti^ffhfing ihux appiirently lUmininhed, nnil Mng huludtd 
 in tspendttura on capital accmint .■ - 
 
 1M72. 1873. 
 
 Arohitintural 'IrauffhtumM |1)3U #l».1l> 
 
 Knuineering " P.HU l»39 
 
 AiuriiiUDt •• grtO HOO 
 
 KirHt dork 8(M) rtOO 
 
 Hccond clerk flOO flOO 
 
 " 'riiird olork 400 MM) 
 
 Carpenter engu^ed in public build- 
 
 innd gonorolly 624 624 
 
 f.'i.ooL' ir,,uy2 
 
 It i» oon«o(,ueritly, HY SUl'l'llKSSING THl.'^ KXPLANA- 
 TK>N, ulthuugh it wuN to 1)0 found in black and white iu tho Fn 
 timat«M, thut Mr. .Muopht<riH>n oroditK the Fjblio Wurkit with au 
 incroam) iu Halariea ot'iouiu $,'),0()0 per :iiinuni, and ut (lie nauie 
 tioit) — hiMdisliontiNty beinj^ diKcovercd — diaornditH himaolf. 
 
 Omitted with a Purpose. 
 
 'I'hu third tublo profeMe.s to give a comparative Htatcniunt ot 
 Contini^Mies from July lat, 1867, to Dooomber 31«t, 1«77. 
 
 The " Ciiritingencieg" of (loverineot Houne in 18^8 and 18«1» 
 are aijain cnii/fed altii<j<:t/ier, and no note or information is up- 
 jionded m to the cause. 
 
 T/ie fontintjencies qf the Secrelanj's office, jti-ojierly didinguished 
 in the. public aecuunt*, are here improperly charged to lieyidrar 
 Oeiurul'n (fffice. 
 
 A Double Shuffle- 
 But a Htill more flagrant piece of dishoncHty attaches to this 
 last-mentioned tabular statement. 
 
 The sciisional writers, pages and messengers employed when the 
 House is sitting are, in the Public Accounts charged, and pro- 
 perly 80, under the head of " [.legislation. " 
 
 In order, however, to swell the contiagencieg account to which 
 it does not belong, the Senator actually places the same charge for 
 writers, &o, &o., under b«th heads. Now if in the Public Ac- 
 counts, this expenditure had beef- <:.\i I'gcd to oontingenoies, the 
 Senator would have said ' t was done to <' jeal the extent of patron- 
 age exercised in this direction by the Government and their friends. 
 He, mera than once, ofTousively imputes some such tactics to 
 the Administration, and yet he is practising the vary same 
 trick, and thut, too, without one word to warn the public he pro- 
 fasses to be illuminating, that the amount he gives as contingen- 
 cies covers such charges as are referred to. 
 
 Pihag up the Oontingencies. 
 
 Once more : — 
 
 The Queen's Printer is u permanent public officer. 
 
 F<) is as much a part of the Civil Grovcrnment as the Auditor 
 or Q' mment Engineer. 
 
 B his salary and also that of his clerk, amounting together 
 to $1,660, are charged, since 1870, to Contingencies by the 
 Senator, although the subject of a separate entry in the public ac- 
 counts. And this too, although the Senator /km already cfiarged 
 the same item to " Civil Government," its proper place. 
 
 The Base Motive. 
 
 It may be aiik«d what niiiiivc> isnn Monalor MiMph'trgon have 
 for thur *tt«inptini{ tc dfoeivo the olectorx of Ontario. 
 
 This is wliat he lays about " ('nulingem'ie.i " in a pirai^raph 
 (aipago :)() of tho " Loiter ") hwaded, "The Corruption Fund." 
 
 "Tho Contingencies arc diMburscd nt the diitoretiou of th« Min 
 ister at tho head of each ilopurtuiunt. 'i'lioy may bo said )o cou- 
 Hlituto the ciiiriipfioH fund of inurriipiili)ii.s Mim*Ur», and oven 
 when honcHt and conicioniious adtuinia*rati'>n is in*endod it m 
 well known, that, iinleNN thn (!ontinG;enai m are olomily watched 
 
 items for jobbery and ootTujitioii may creep in." The 
 
 eiormoua oontinguni expenditure of the Ontario Government m 
 altogether innm»i»tenl rilh yiire ailmininh'ilimi." 
 
 A Trumped Up Oasa 
 
 And yet, in oidor to make out n os.se again't the (jovernmcui, 
 the Senator has to charge Halnriea buluuging to "Civil Qi.yr.i •iment" 
 or" Legislation " to " ConiingonrieH," liopia); evidently, by th'^se 
 mei.n and contemptible devicoH, to persuade people that what he 
 asserts is true, that tho ouulingenuiex are " a corruption fund " 
 and that their amount ia " inonnHiitent with pure adiuiniutra- 
 lion." 
 
 What Oontingencies really Are. 
 
 While the inoreasoil departniental work explains, to a Ih >;e oX' 
 tent, tho incrouBd of Hulorius, it uccounta almost ontiioly for the in- 
 crease under the uoad of oontiogcucicK. This word is conrtrued, 
 in lh<i attucks on the Government, as though it covered unforeseen 
 ■j.ad discretionary expenditure. Ifut, as a matter of fao;, very 
 little of thr money voted and charged under this head is of that 
 character. The term covers only necessary known expaniiea, not 
 otherwise and more specifically provided for. 
 
 Oomparison of Oontingenciee, 1871—1878. 
 
 The following brief explau>4tory summary of the departmental 
 contingencies for 1871 and 1878 respectively, will dispose very 
 e£fectually of the Senator's wild ravings about a oontingencies 
 "corruption fund." 
 
 Attomey-Gteneral's Department. 
 
 In the Attorney-Oeneral's Department the incieaseJ contingen- 
 cies amounted to the sum of t253 in 1878 over .871. In 
 1871 they were $3,018 ; in 1878 they were $3,271. But 
 that is in the face of one hundred per oent. more work, represented 
 by stationery, office accommodation, copying, and other suoh items. 
 In fact, the figures show that the contingencies would of necessity 
 have been much larger if there had not been a savir.g of sone 
 $230 in the item of telegraphing, of $13C for "cabs," and $100 
 in postage incidental to the introduction of coaipul.iory prejiay- 
 ment for letters, which previously were often unpaid by the 
 writers. 
 
 Treasury Department. 
 
 Id the Treasury Department, tho increase is $1,104 in 1878 
 over 1871 . The work of surplus distribution, the poKta^'o and 
 telegraphing connected with the additional number of public in- 
 Btiutions, the stationery absorbed in all these matters, and tr.'ivel- 
 ling expenses and cab hire connected with tho public institu- 
 tions business, fully account for this increase. 
 
 Secretary and Registrar's Department. 
 
 In the Secretary and Registrar and Regis) rur General's De- 
 partment there is an increase to the extent of .^1,173. But of 
 
10 
 
 THE GREAT PANJANDART^M EXPOSED AND DISPOSED OF; 
 
 that Kum $495 is due to the License Branch, which had no ez- ' » tt o m n • 
 
 istencein 1871, leaving only 8078 ns the actual comparative in- ^ VOTJ Small Qnevance. 
 
 crease. An unavoidable increase in some items is counterbalanced The Senator is greatly excite.) over the very unimportant fact 
 by the absence, in 1878, of a charge for extra clerks, that fiinired .. , . ., . -i <■ .l ,• j x » i •• 
 
 in the accounts in 1871 ; while economy in certain directions is ">'*'• "^'''^ ^^"^ ''^'''"'' °^ ^^"^ respective departmental contin- 
 a setoff to a neicusarily larger outlay in others. The change in gencies were formerly groui.ed together, they are now attached to 
 the law relating to Marriage Licenses, and the improved system the statements of the expenditi re of the several departments to 
 of registrations have had the effect necessarily of increasing the ^j,j,j ^jjgy belong' 
 
 expenses of the office. i „, , ■— , ... 
 
 J he change does not amount in importance, to the proverbial 
 
 Public Works and Agriculture. ("row of pins," and only a diseased imagination would aee any 
 
 In the Agriculture and Public Works Department the net in 'P<"»ibie cause of complaint in it. 
 crease is only .?192 in the seven years. With a large accession The present method has the advantage of showing the details, 
 of business tending to an increase in such items as telesrraphing. as well as aggregate expenditure, of every department at a glance. 
 
 printing, hou:-ckeeper, rent, repairs, travelling, &c., thery is here ' 
 
 again a reduction of nearly .f 800 in a uharge for extra clerks. OmifiSions that Make hiS Comparisons 
 
 who«! services, if retained, are now properly charged under the Worthless 
 
 As anoilier proof of inaccuracy, to use no harsher term, in this 
 
 head of salaries. Tn 1871 the change to " Contingencies "' for 
 " extra clerks " was $861. In 1878 it was only ?9C. 
 
 Immigration Office. 
 
 The whole of the contingencies of the Immigration Depart- ! i.^nse« as f\\< I water "as 
 ment amount to §279. There is no change in the items corres- ■ i •, .• <•,' .■ ' '^■ 
 .. •,, .1 1 IT lo-i iu X- ■ r Legiclative ContiDccncic 
 
 pondmi' witli those now cnargeU. In 18 1 1 the contrnttoncies for „,'-,„ , , ,, ■ . 
 
 great instructor, it may be noticed that, in his 4th table, " Ex- 
 : penses of Legislation " ha carefully omits to notice that such ex- 
 gas and some others, now always charged to 
 
 1 T 1.1-..-. 1 .• • f. ucsiLiaii>c v/iuuuncncics were, in the earlier years of Mr. Sand- 
 
 pondmg wuii tiiose now cnarged. In 18(1 the contmt;oncies for . ,'-, .,,,,,;,.. . , , -A ,,■ „t i t 
 
 Immigration were 813,.'-.26 ; but then some $1 1,000 was for print- ^^^^ Macdonr.ld s AdmmistraMon, charged to Public Works. In 
 ing and other mr.tters, now, under arrangement, paid for by the It'GS these items amounted to no le?s than $7,076, and in IS69 
 Dominion in return for Ontario bearing a share in other Immi- , to 85,098. The omission of course deprives the comparisons at- 
 gration ex.wnses. i tempted under this head, by the Senator, of any possible value. 
 
 Inspectoi of Prisons, &c., OfiBce. | Audacioua 
 
 The nominal increase in the contingencies in the Inspector of; An audacious proceeding characterizes the Senator's next effort, 
 Priscns and Asylums Office is $1,411. With vastly increased i in Table 5, " Expenditure connected with Administration of Jus- 
 duties the contingencies of this office must necesscrily be much !j;gg_" 
 
 increased. But as postage, telegraphing and a large portion of j j. ^ . j^^j^^j^ ^ Commission was engaged in 
 
 thcprintin'T of this office were, m 18/1, borne by the Public , , , „ . . , i-j .- .. 
 
 Works Department, to which it was then attached, the actual in- 1^^" S^er.t s-.d necessary work of revising and consolidating the 
 crease is very small in proportion to the busines.s. j Public Statutes. 
 
 Crown Lands Departmsnt. i This is, of course, an altogether exceptional charge on the re- 
 
 ^ , ^, T J xu • • r ffloic. • 10-, . venue occurring at intervals of, perhaps, twenty yearn 
 
 In the Crown Lands the increase 18 from $8,454 m 1871 to' , f •,•,.,,.;„»,• n 
 
 .S10,120 in 1878, or $1,6G6. This includes repairs, an addi- ^ Its proper place certa.nly is under the head of " Miscellaneous 
 tion.il charge for firemen and watchmen, for men employed keep- ; Expenditure." 
 
 ing the Parliament grounds in order— not charged in 1871 — and | It is no more a charge on the "Administration of Justice'' 
 payir'>nts incidental to the greatly enhanced volume of bu:;..ie8s 1 t^an is the printing of the Statutes passed every session, 
 described elsewhere. LggHslation I ^''*' '" '^^^^^ *° *^®" ^^'^ Expenditure under the head of " Au- 
 
 ministrati.r. of Justice," which he seems especially concerned to 
 assail, the Senator adds to it the following sums, paid for Consc ■ 
 lidatioD of Statutes : — 
 
 1874 $ 2,384 
 
 1875 5,002 
 
 1876 7,775 
 
 1877 44,174 
 
 Legislation shows an increase in contingencies of less than $400; 
 the reporting and cost of evidence in connection with the Parlia- 
 mentary Committees alone represent an item of $551 that did 
 not appear in 1871 at all. 
 
 Education. 
 
 Education shows a nominal increase of 82,423 ; but then the 
 Normal School at Ottawa, which was not in existence in 1871, 
 introduces a new charge for contingencies of $3,059, or nearly 
 $000 in excess of the apparent increase. 
 
 Increased Work and Increased Charges. 
 
 In all the Departments there has been increased work, and the 
 
 Total $59,335 
 
 Nor does he stop here, for, after saying that the amount above 
 given — " charged as ' Miscellaneous ' in the Public Accounts, 
 should be classed under Administration of Justice," — he has the 
 items incidental to that cause are in nearly every case larger than I cool impudence to place it unrler both lieads, so that the compa- 
 1871. But then there has been a saving in many other, show ""'^n "*" 'x'th, in the years above mentioned, when the Mowat Ad- 
 
 ing that economy has been rigidly practised wherever it could be 
 effected. It must indeed be either a very disordered or very 
 bas? mind that cau make out of these Contingencies a Govern- 
 moDt " Corruption Fund." 
 
 A full anult/sis of Contingencies ami e-rplanalions oj eva'y in- 
 rrenxf will he found iif pages 55 to 70 of Afr. Treasurer Won-J's 
 late BtuU, 'I. Upeich. 
 
 ministration was in power, may bo all the less favourable to that 
 Government. And this is what he calls making the accounts 
 " plain to those not familiar with the science " of accounts." 
 
 Adding Here and Omitting There. 
 
 Another sly but very paltry dodge in connection with this 
 table is noticeable : 
 
 While the Senator designedly adds the Consolidation of the 
 Statutes to " Administration of Justice " he eliminates from 
 
 C 
 
 
<. 
 
 
 > 
 
 THE GREAT PANJANDARUM EXPOSED AND DISPOSED 01'. 
 
 11 
 
 that aooouDt the sum of 84,000 paid a8 ymluities to n iring 
 Recorders in 1870, so as to reduce by that sum Mr. Sandfield 
 Macdonaid'f expenditure on " Justice " in that year, although the 
 item is duly entered under " Justice " in the Public Accounts of 
 the S'l&dtield Maodonald Qovernment. 
 
 If he charged the $4,000 to "Gratuitios," and to " Gratuities" 
 only, not much fault could be found, bat he arbitrarily places it 
 to " Missellaneous and Unprovided Ireiss," where it has no right 
 to be and where mbody would expect to find it. 
 
 And this h another method of " making the public accounts 
 plain to those not familiar with the science -^f accounts." 
 
 More Audacious. 
 
 A. similar piece of deliberat<; cookery is to be found in Table 
 6, " Educational Expenditure." 
 
 In 1868 the sum of $30,600 w;is voted in aid of " Superior 
 Eduoatisn." 
 
 It was a Legislative ^rant as plain and direct as the vote for 
 the Public or any other ochools. 
 
 But, in order to make the expenditure of 1870 for Education 
 under the Maodonald administration, appear less, and that of sub. 
 sequent years, under the Blake and 3Iowat administration, by com- 
 parison greater, the professor of " the science of accounts " coolly 
 strikes this $30,600 out of the Education expenditu.'^ for 1870, 
 and smuggles it away under the altogether false and delusive de- 
 signation of "Unforeseen a \d Unprovided," with which, as it was 
 foreseen, voted, aid duly provided, it could have na possible lawful 
 connection. 
 
 was nothing in the ordinary expenditure rir Lunatic Asylums to 
 justify any such sudden bound upwards as nearly $40,UU0. 
 
 But, by the clumsy fraud he has perpetrated, l.u can suy, or 
 oause his readers to exclaim, "See hoxc this item h'iped up ns 
 soon (ts a lU/orm Ooj'erniient came into office .' " 
 
 So what hns he done 1 
 
 Ho has actually CHARGE]) TO "LUNATIC ASYLUAiS" 
 THE EXPENDITURE OF THE DEAF AiND DUMrf 
 INSTITUTION AT BELLEVILLE, A;,'^ THE Bl>lND 
 INSTITUTION AT BRANTFORD, the former opened at the 
 end of 1870, aud the latter in 1872, thus adding to the iruo ex- 
 penditure for Lunatic Asylums the following, tor the two iusti- 
 tutiouB just named : — 
 
 1871 1872 
 
 20,718 28,v33 
 
 15,888 
 
 Belleville.. 
 Brantford . 
 
 187?. 
 29,144 
 19.875 
 
 1874 
 31,254 
 20,606 
 
 A TAvist the Other Way. 
 
 But here is a twist the other way. 
 
 While anxious to maks the increase, from 1872 onwari'o, in tlie 
 expenditure for departmental purposes under the Mowat Aditinis- 
 tration, appear as large as possible, the Senator wanted to show 
 that, on Public Works and Buildings, the Sandfield Maodonald 
 Government had been as liberal .■'s possible. 
 
 In 1868, under the head of " MI<w)ellaneou8 " in the Public 
 Accounts is to be found a sum of $11,000 paid as a su jsidy to 
 tb« Lake Superior line of 2'.c::uinitf. 
 
 Who in the name of common sense would turn that into a " pub- 
 lic work or building 1 " 
 
 But the Senator has actually taken it out of " Miscellaneous " 
 where the former Government themselves had placed it and in his 
 Table No. 10, has dumped it down as paid >n 1868 under the 
 Public Works and Buildings expenditure. 
 
 Most Audacious. 
 
 Table 11 relates to ihe "Expenditure for MaiatenaniSe of 
 Asylums, Prisons, &c." 
 
 The first item on the list is " Lunatic Asylums," the expendi- 
 ture for maintenance of which was as follows : — 
 
 1871 1872 1873 1874 
 
 $128,995 $142,835 $154,381 $161,892 
 a steady increase, arising from the enlargement of the institutions 
 and additional n'-ia:>bers of patients. 
 But this did not suit the Senator. 
 He gives the following us his figures : — 
 
 1871 1872 1873 1874 
 
 $149,713 $136,857 $203,401 $213,753 
 He well knew that, as between 1871, under the Maodonald 
 Administration, and 1872, under tbo Blake AdminiBttation, there 
 
 $20,718 $44,021 $49,019 $51,860 
 Having accomplished his dishonest purpose so far, this artist 
 in cookery found, that, subsequently to 1874 owing to the addi- 
 tion of new Lunatic Asylums, or the enlargement of old ones, 
 the expenditure was high enough to make the contrast with 1867 
 to 1871 i'itficiently striking. 
 
 So, in his column for 1875, he has dropped the artifice he had 
 previously resorted to and, from 1875 forwards the oxpenscb of 
 the Belleville and Brantford Instituticns are givei\ in separate 
 rows of figures. 
 
 But this very iact is the most damnatory proof of the fraud he 
 he had been practising on " people not familiar with the science 
 of accounts." 
 
 False once False always. 
 
 "'here is a well-known Latin adage : 
 
 " Falsi uno falsi omnibus ;" — "i Use in one thing false in all.'' 
 
 In a court of justice, if a witness is found to be even inno- 
 cently incorrect in one statement, his evideo j is doubted. 
 
 If he is obviously and intentionally uatru<)hful he is justly dis- 
 credited. 
 
 If he gives false evidence under a garb of peculiar virtue and- 
 sauctity, he is rightly regards.^ with contempt us well as unbelief. 
 
 What, with this whole string of attempts to deceive, perpetrated 
 under the profession of a design to enlighten ' ' peo{ le not familar 
 with the science of accounts " is to be said, or thought, of Senator 
 D. L. Maopherson ? 
 
 A man thus convicted is more dangerous to hit friends than his 
 enemies. 
 
 Two Remarkable Facts. 
 
 In connection with the Senator's pamphlets there are two re- 
 markable facts ; — 
 
 First. Although he abounds in intinuations, he doeS not 
 
 make one direct charge of Maladministration 
 against the Qovernment he attacks. 
 
 Secondly. He does not say one word compli- 
 mentary to the Opposition. 
 
 Yet, if his efforts are to have any result at all it must be to put 
 the present Opposition, for whom he says nothing, in place of 
 the men against whom he can — directly — charge nothing. 
 
 Or, is it his object to 'supersede both and govern Ontario by 
 the sole iiid of a party of one — 
 
 "THE GREAT PANJANDARUM PARTY 1" 
 
 ••»-■ 
 
12 
 
 THE GREAT PANJANDARUM EXPOSED AND DISPOSED OF. 
 
 His last " out of Whole Cloth." 
 With an expoiiare of one more barefaced allegation, the 
 
 S>-oator maj he dismiagt-d. 
 
 On page 7 of the " Introduction," he saya : 
 
 "The eort of OoTcmment in Canada under the professini; Re- 
 
 fonnera Aa$ far exetedtd that of any other country in the world 
 
 hating the iamu pnjmiaiion." 
 
 This is absolutely and literally false. 
 The cost of Gorernment properly means, of course — not the 
 distribution of sarplus funds at command, or expenditure on 
 capital account — bat those expenses which are necessary for actual 
 GoTemBental purposes — say, in the case of Ontario, 
 Civil Government, 
 Legislation, and 
 Administration of Justice. 
 
 "Comparisons are odious." 
 
 In 1877, the year Senator Macpherson selects for the purpose 
 of comparijoa, the expenditure per capita on these objeots was, in 
 the seTO^ FroTinoes of Canada, as follows : — 
 
 For Civil Government. 
 
 In Quebec 14 cents per head. 
 
 In fiT'> smaller Provinces 11 " " " 
 
 InOnUrioonly 7 " " " 
 
 OR, IN C NTARIO, TUST ONE HALF THE COST OF 
 CIVIL GOVERNMENT IN QUEBEC. 
 
 For Legislation ; 
 
 It was in Quebec.... 14 cents per head. 
 
 The five smaller iPitivincea averaged 15 " " " 
 AND IN ONTARIO IT WAS ONLY 7J !?,^..H. if . 
 
 .i\dministration of Justice. 
 
 The cost w.v.^ in Quebec, 34 cents per head. 
 
 ANi/ IN ONT \RIO ONLY 17 " " " 
 
 How do tt ae •'erures compare with the aaring assertion that 
 Canada b » ore expensively governed than " any other country in 
 the world ' Jiving the saae population." 
 
 ^ Further Comparisons. 
 
 New South Wales has a population of 618,000, or little over 
 one third that of Ontario in 1871. 
 
 lu expenditart in 1876 was £4,749,013 sterling, or, say, S23,- 
 500.00U, EQUAL TO TEN TIMES THE WHOLE EX- 
 PENDITURE OF ONTARIO as voted by the Legislature, and 
 at large ji tJu ejcpenditure of the whole Dominion. 
 
 New Zealand has a population of about 300,000, and spenda, for 
 ail pnrfoaes, at agaitut revenue, about £2,700,000 sterling an- 
 nnally, or, aay 13 ■iC0,MO dollars, — eqwjd to six tirnes t/ie expen- 
 dtbut against rerenue in Ontario. The charges for public debt 
 and sinkinz fund alone in New Zealand amount to 1^ millions 
 oCdollar< Mwe than Ontario's whole expenditure under the Sup- 
 ptyBiU. 
 
 Victoria, with a popalwtion of 732,000, has an annual expen- 
 ditare as against revenue of some 21 millicns of dollars. 
 
 The relative per capita costs, therefore, of Ontario's expenditure 
 as compared *ith the three colonies just named would be as 
 fc&nrs; 
 
 In New South Wales it is 38 dollars per head. 
 
 In New Zealand it is 45 dollars per head. 
 
 In Victoria it is 29 dollars per head. 
 
 AND IN ONTAUIO IT IS LESS 
 
 THAN IJ DOLLARS PKR HKAD. 
 
 It is true that the Colonies mentioned, not being members of 
 a Confederation, have charges to bear that, in Canada, fall to the 
 Dominion. 
 
 On the other hand, their public works art usually constructed, 
 on capital account, from money raised by loans, and are not, as 
 ours are, charged against revenue. 
 
 But we can afford to add to our own Provincial Expenditure 
 our share, — say one half, — of the whole expenditure of the Do- 
 minion,^ — say 12 millions, — and still not be shewn to expend more 
 in proportion to our peculation than nine dollars per head or, 
 say, one-third the per capita cost of govemint; Victoria, one-fifth 
 that of New Zealand, and one-fourth that of New South Wales. 
 We can be even more generous — 
 
 Suppose we take Ontario's Expenditure, or share of expendi- 
 ture, for all purposes, Federal, Provincial, and Municipal, as 
 follows : — 
 
 Federal,— say $12,000,000 { 
 
 Provincial, including Surplus DistriVntion, i 
 
 Railway Aid, &c.,*c.,&c 3,000,000 •■ 
 
 Municipal Expenditure 0,000,000 
 
 Total 21,000,090 
 
 And we escape with 13 dollars per head, or considerably less than 
 
 half the whole ^>- capita Grovernmental — exclusive of Municipal — 
 
 expenditure of Victoria ; — less than one-third that of New 
 
 Zealand, and just one-third that of New South Wales. 
 
 J 
 
 Will he Confess or is he Impenitent? i 
 
 Will Senator Macpherson still braien out the statement that 
 Ontario is more expensively governed than any country in the 
 •vorld of the same population ? If he does not show penitence, 
 and confess his error, he must accept the fate of a person 
 righteously convicted of a very grave offence against truth and 
 public morality. ^i^, .j,- 
 
 Removed firom the Dock. 
 
 Or, perchance, looking at the utter want of self control, the mor- 
 bid vanity, the complete abandonment to passion »nd bad temper, 
 and the total moral obliviousness of the offender his so-called 
 criticisms display, a very charitable jury might adopt the not unus- 
 ual course— when a sentiment of pity and a doubt of moral re- 
 sponsibility are coupled with unimpeachable testimony as to the 
 fact-s, — and mercifully return a verdict of — 
 
 "NOT GUILTY ON THE GROUND OF 
 INSANITY." 
 
 For a ftill and complete resume of the financial position and 
 
 expenditure of the Province of Ontario compiled exclusively from 
 
 official sources, electors are referred to the " Electors' Guide " just 
 
 issued, b> which are appended tables of receipts and expenditures 
 
 I as presented to the Legislature and certified by the Auditor. 
 
 Other ctuuges, mainly founded on Senator Maopherson's decep- 
 tive statements, are effectually disposed of in an " Answer to the 
 Opposition Campaign Sheet, just published.