Thus it happens that here the parish and its church have a significance not felt where, as now in practically all English speaking countries, each community represents a variety of religious beliefs. At Malbaie, as in dozens of other parishes, there is not, except in summer, a single Protestant. So strong is the pressure of religious and social opinion, that even persons with no belief in Christianity are constrained to join outwardly at least in the church services. In the villages, at least, nearly every one confesses and partakes of the communion many times in the year; at Easter there are practically no abstentions from the sacrament. With this unanimity it has been possible to establish by legislation a most elaborate system providing for the support of the priests, for keeping up cemeteries and other parish needs. Elsewhere left largely to voluntary action, in Quebec such duties become a tax on the community as a whole. Whether a parishioner likes it or not, he must, if the taxpayers so determine, pay his share for building a church or for other similar expenditure decided upon. We will suppose that a new residence for the priest is desired. A majority of ratepayers must address to the bishop of the diocese a petition with a plan of what is proposed. The commission of five members which exists in every diocese then gives ten days' public notice in order that objectors may have every opportunity to express their views. When, in the end, a decision to build is reached, the commissioners announce this by public proclamation. The next step is for the ratepayers of the parish to meet and vote the necessary money. Trustees are then appointed to carry out the work with power to collect the required funds from the Catholic ratepayers. This assessment is a first charge on the land; it must be divided into at least twelve equal instalments and the payments are spread over not less than three, or more than eight, years. To be quite safe the trustees levy fifteen per cent. more than the estimated cost. If ready money is not on hand for the work the church property may be mortgaged. When the building is completed the trustees render their accounts with vouchers and take oath that they are correct. All is precise, clearly defined, business-like.