The only difference of opinion in regard to the question of tariff existing between the two parties is that the liberals wish the laws of entrance to be more moderate than the conservatives have made them, but neither of them will adopt the cosmopolitan theories of European free trade. The English compare protection to a bullet, Canadian tariff to a museum of instruments of torture, and declare that in following the example of the United States, the Dominion has forgotten the fable of the frog which wished to become as large as an ox. The Canadians hold that they shall do what they think best for their country, and that duties are the taxes least inconvenient to raise; that they save national work; and that they not only have made up the deficits of the past, but have put into the treasury an excess, so they have been able to reduce them to the amount of two and one-fourth millions dollars. The tariff for protection has become a tariff for revenue. Since 1853 especially, public instruction has made great progress. These people who, under the patronage of the crown of England, have realized the ideal conception of a conservative and Christian republic, hold that public schools are among the luxuries of a young nation, and do not hesitate to impose upon themselves heavy sacrifices, as they believe they will result in good to their children. In the province of Quebec alone, government expended during the year 1882-83, $350,000 for school buildings, while the contributions paid directly by the people amounted to more than $2,000,000. In a population of 1,359,027 inhabitants, statistics show that there are 5,039 schools of different grades; 7,211 professors and teachers, and 245,225 scholars, making an average of one scholar for every six inhabitants. As to universities and colleges, they do not come under the school regulations, but are independent institutions, which, however, may receive appropriations from the government on condition of making a report each year to the superintendent. When in a school district there live a number of families who profess a different religion from that of the majority, they have the right to have for their children separate schools, under the care of three officials, chosen by them. Thus Catholics and Protestants have equal privileges, and everything is done to secure respect for religion, independence to the citizen, and his active and constant interest in educational matters. The circulars of the present superintendent, M. Ouimet, define in clear terms the spirit of the school laws in Quebec: “In our system of primary instruction we first teach the children the catechism of true religion, in order that they may know how to serve God; then the manuals of agriculture and of design, in order to put them in condition to serve their country. _For God and country!_ Behold the words which the Canadian legislature has inscribed on the walls of her educational institutions. The state unites itself to the two systems of