Volume 23 - Section XII - ElectricCanadian.com

oyalties, 493 ; succession duties, liquorlicences, joint stock, railway, and insurancecompany fees and taxes, etc., 494 ;revenueand expenditure (1910), 494; method ofpayment, 494.Prince Edward Island : terms of Confederation, 14 506 ; Dominion subsidy (1911),507 ; supplies voted (1911), 507.Ontario :early provincial finance ofUpper Canada (q.v.), 17 243-50; ImperialAct of 1777-78, 243 ; licence duties, 243-4 ;local rate levied for salaries of members ofassembly, 244 ; division of customs dutieswith Lower Canada, 244 and n. ;territorialand casual revenues of the crown, 244, 245and n. ; debt incurred for public works,245-6 ; proportion of surveyed land alienatedprior to 1837, 246 and n. ; payment of feesin connection with land grants, 246 ;taxupon wild land (1820) and exemptions,246-7 ; augmentation of tax on wild landrecommended, 247-8 ; opposition to directtaxation, 248; (1840-67) 248; BritishPossessions Acts (1833, 1845) fix duties, 248 ;power to repeal duties conceded (1846),248-9 ; opposition in Canada to Britishadoption of free trade, 249 ;and reciprocity,249-50 ;Dominion subsidies, 212-13, 250and notes ; power reserved to provinces,250 and notes ; legal decisions on directprovincial taxation, 250-1 ;succession duties,214-15 ; succession duties (act of 1892 andamendments), 251-2 ;taxes on corporationsand companies, 213-14, 252-6 taxes ; uponmines, 256 ; provincial debt, 257 ; revenues(1909), 257; expenditures (1909), 258;balance-sheet for year ending October 31,1911, 210-11 ; liabilities, direct and indirect,212. Early municipal finance and taxation,258-63 ;act of 1793 providing for nominationand appointment of parish officers, 258 ;assessment under act of 1793, 258 ; wages ofmembers of assembly and mode of assessment, 259 and n, ;details of valuations inacts of 1811 and 1819, 259-60; reorganization on union of provinces, 260-1 ;acts of1849, 1850, 261 ; provisions of ConsolidatedAssessment Act of 1853, 261-2 ;MunicipalLoan Fund (1852-73), 262-7; ConsolidatedAssessment Acts (1866, 1887), 268-9 ;Municipal Act of 1887, 269-70 ; business tax,271 ; Assessment Act of 1904, 270-2 ; landand mineral land, 271-2 ; railway assessment,272 ; courts of revision and appeal, 272 ;single-tax agitation, 272-3.Prairie Provinces :appropriations byNorth-West Council, 19 218 ; Dominionsubsidies and concession of better terms,134, 137, 20 346 ; debt allowance, 352-4 ;eighty cents per head subsidy, 354-5 ; allowance for government and legislation, 356 ;allowance in lieu of public lands, 356-8 ;School Lands Fund, 358-9 ; CorporationsTaxation Act and Railway Taxation Act of1900, 360-1 ; succession duties, 361-2 ;co-operative farm credits, 325 ; provincialrailway aids, 346 ;work in Saskatchewanand Alberta and taxation in local improveGENERAL INDEX165ment districts (1903), 19 263 n. ; demandfor increased grants, 252-5.British Columbia : items in first colonialbudgets of Vancouver Island, 21 116 ;sources of revenue, 158-9; estimates (1863,1864), 168-9 ;a series of deficits, 170 ; rateof taxation and public debt per capita (1867),170 ; Dominion subsidies, 22 358-9 ; positionat end of 1903-4, 359 ;bonded debt (1912),360 n. ; situation between 1904 and 1913,360-1 ; expansion of revenue and expenditure(1872-1912: table), 362; loans and bondguarantees up to 1905, 362, 363-4 ;ratesunder general assessment acts, 363 ; changesmade and new sources of revenue tapped(1876-1910), 373-8 ; heavy per capita burden(1903), 373; direct taxation resorted to,373; acts affecting revenue (1892-1913),373 ; Roman Catholic objections to designation of school tax, 373-4 ;tax on mortgagesabolished, 375 ; railway taxation, 374 ;taxes on coal and coke, graduated incometax, and tax on gross output of mines (1900),375 ; changes and readjustments underM Bride, 376-7 ; royal commission of 1911,378 ;timber royalties, succession duties,exemptions and assessment districts, 379.Puget Sound Agricultural Company. Associated with Hudson s Bay Company, 21 82,22 527 ; its operations, 527-8.Pugsley, William (b. 1850). Premier of NewBrunswick (1907), 14 431 ;at interprovincialconference of 1902, 15 212.Puisaye, Joseph, Comte de (1755-1827). Attempts to form French emigre settlementin Upper Canada, 11 26, 17 52-4 ;failureof colony, 55-7 ; last years and death of, 57.Pulsifer, John. Discovers gold near TangierHarbour, Nova Scotia, 14 691.Pulteney, Daniel (d. 1731). Boundary commissioner (1719), 1 191, 8 889.Pumper. First steamer to pass through RideauCanal, 10 520.Punshon, William Morley (1824-81). InducesCanadian Methodists to engage inmissions, 11 323-4.foreignPurss, John. Signs Quebec traders(1764), 15 134.petitionPutnam, James (1726-89).New Puisne Brunswick, 13 153, 155.judge inPyne, Robert Allan (b. 1855). Minister ofEducation of Ontario, 17 184, 220 n., 18334 ; his educational policy, 337-40.Quadra, Juan Francisco de la Bodega y (c. 1744-94). Leads Spanish expeditions to NorthPacific (1775, 1779), 21 21-2; limit of hisexplorations, 8 858 his ; dispute with Vancouver over terms of Nootka Convention,2150.Quaker School, Newmarket, 18 401.Quakers. See Friends, Society of.Qu Appelle River. Its length and course, 20543.Quebec. Special Articles : General Outlines ofBritish Rule to the Union, 3 3-17 ;The NewRegime, 21-49; Lower Canada (1791-1812),141-67 ; General Outlines of Quebec in the