If the gentlemen who composed the elaborate Report, bristling all over with generous sentiments and with the expression of the most enlightened and liberal doctrines, could blush, they might well perform that interesting operation when reading Mr. Galt’s reply. Canada admits the registration of foreign vessels without charge; the United States do not. Canada has sought admission to the great lakes for coasters; the United States refuse. Canada allows American vessels to pass free through her canals; not a Canadian vessel is allowed, even on payment of toll, to enter an American canal. The promise in the treaty, that the Government of Washington would urge on the States the concession of a right to navigate their canals on equal terms with American subjects, has not been kept; at least, there is no trace of any effort having been made to induce the State Legislatures to relax their present extreme policy, which is in strong contrast with the professions of their Committee-men. Canada permits foreign goods bought in the United States to be imported on the payment of duty on the original invoice; the United States will not permit similar purchases to be made in Canada. Tea imported from Canada is weighted with duty of ten per cent., while the duties under the Canadian tariff are very much lower than those levied in America. The permission to pass goods under bond through the States conferred an obvious advantage on American railroads; but, indeed, the Committee were fain to admit that the United States had not established a fair reciprocity, inasmuch as they recommend that reciprocity should be made complete. Duties have been imposed in the United States for purposes of Protection, and they can scarcely bring accusations against Canada until they have established a system of duties as low as those of Canada. The _ad valorem_ system of Canada, against which the Committee protest, is the system of the United States; for tea and sugar there is a discriminating duty in favour of American vessels of twenty per cent. Duty is levied in Canada solely for purposes of revenue: and though this policy, which has led the late Minister and his predecessors to reduce tolls and customs-dues to a minimum, has alarmed the canal and ship-owners and railway-directors of New York, it is viewed with approbation by the great Western States.