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customs duties last year came to 1,100,000l., the revenue from public works to 123,000l., from lands about the same from excise about 40,000l., and from the tax on the current notes of the banks 30,000l. Every county, town- ship, town, or incorporated village, elects its own council; and all local objects are provided for by direct taxation through these bodies. In these municipalities the levying of the local taxes is vested, and they administer the monies collected roads, bridges, schools, and improvements, and the local administration of public justice.

According to the census taken in 1851, the population of Upper Canada was 952,000 souls, being an increase since 1842 of 465,945. That of Lower Canada amounted to 890,000, making a total of 1,842,000; but if to this we add the number of persons who have immigrated within the last four years, we have a population of 2,012,134.

Of the population of Lower Canada, 669,000 are of French origin. These people speak the French language, and profess the Romish faith. The land is divided into seigneuries; there are feudal customs and antiquated privileges, and the laws are based upon the model of those of old France. The progress of Lower Canada is very tardy. The French have never made good colonists, and the Romish religion acts as a drag upon social and national progress. The habitans of the Lower Province, though moral and amiable, are not ambitious, and hold their ancient customs with a tenacity which opposes itself to their advancement. The various changes in the tariff made by the Imperial Government affected Lower Canada very seriously. On comparing the rate of increase in the population of the two provinces in the same period of