But although the collection of such duties should be made by officials of the British government, it was not intended that the proceeds should go into the British treasury; for it was provided that the net produce from them should be paid over to the colony in which they were levied, to form part of the general revenue of such colony. This seems sufficiently explicit, but that there might be no doubt as to the applicability of the provisions of this act to the provinces of Canada, they were expressly incorporated in the constitutional act of 1791, which was the charter under which the provinces of Upper and Lower Canada were established. As in the act of 1778, there was reserved to the British parliament, in the general interest of the empire, the power to make laws for the regulation of commerce, but there was also the same stipulation that the proceeds from such laws should be applied to the use of the province in which the taxes were levied, and in any manner the legislature of the province might think fit. Applying the acts of 1778 and 1791 to the circumstances of the case in hand, the committee were of opinion that the collection of postage could not be regarded as a regulation of commerce, and as such within the scope of imperial legislation. But even if it should appear that they were wrong in this opinion, and that the British government had the power to set up a post office in Upper Canada with the exclusive right to carry letters within the province, there was one thing the British government could not properly do. While the constitutional act of 1791 remained unrepealed, the British government could not take the net produce from the post office in Upper Canada, and use it as part of the general revenue of Great Britain. Having satisfied themselves that, however strong the grounds might be on which the postmaster general of England had proceeded in establishing a post office in Canada, they could not prevail against the acts which have been considered, the committee next gave their attention to inquiring what those grounds might be, and how far they would bear out the pretensions of the postmaster general. The two acts, which it seemed to the committee the postmaster general would most likely depend upon, were the acts of 1710 and of 1801. The act of 1710, which was the charter for the post office in British America, was dismissed from consideration as not even by its own provisions applying to the colony of Canada, and as annulled so far as concerned any of the colonies by the act of 1778, and as regards Canada by the constitutional act of 1791.