[203] 18 Geo. III, cap. 12: ‘An Act for removing all doubts and apprehensions concerning taxation by the Parliament of Great Britain in any of the colonies, provinces, and plantations in North America and the West Indies, &c.’ The preamble ran as follows: ‘Whereas taxation by the Parliament of Great Britain, for the purpose of raising a revenue in H.M.’s colonies, provinces and plantations in North America, has been found by experience to occasion great uneasiness and disorders among H.M.’s faithful subjects, who may nevertheless be disposed to acknowledge the justice of contributing to the common defence of the Empire, provided such contribution should be raised under the authority of the general court or general assembly of each respective colony.’ [204] The above statement represents the general effect and intent of the Act, but a long and complicated controversy arose subsequently as to the disposal of the taxes raised under the Imperial Act of 1774 (14 Geo. III, cap. 88), ‘to establish a fund towards further defraying the charges of the Administration of Justice and support of the Civil Government within the Province of Quebec in America.’ It was contended that the effect of the Declaratory Act of 1778, together with the Constitution Act of 1791, was to hand over the proceeds of these taxes to be disposed of by the provincial legislatures. The contention had no real basis, and the Law officers of the Crown reported it to be unfounded, but eventually, by an Act of 1831 (1 and 2 Will. IV, cap. 23), the legislatures of the two Canadas were empowered to appropriate the revenues in question. [205] _Report on Canadian Archives_, 1891; _State Papers, Upper Canada_, p. 16. [206] The monument is in the North Choir aisle. The inscription runs as follows: ‘Sacred to the memory of John Graves Simcoe, Lieutenant-General in the army and Colonel of the 22nd regiment of Foot, who died on the 26th day of October, 1806, aged 54, in whose life and character the virtues of the Hero, the Patriot, and the Christian were so eminently conspicuous that it may be justly said he served his King and his country with a zeal exceeded only by his piety towards his God. ‘During the erection of this monument, his eldest son, Francis Gwillim Simcoe, lieutenant of the 27th regiment of Foot, born at Wolford Lodge in this county, June 6, 1791, fell in the breach at the siege of Badajoz, April 6, 1812, in the 21st year of his age.’ [207] See vol. v, part 1, of the _Historical Geography of the British Colonies_, p. 196 and note.