have been assessed so exorbitantly, but some must certainly have been burdened with taxes. The above statement of expences is thought to be more correct than what governor Bernard transmitted, in his letter of August 1, 1764, to the lords of trade, in which he wrote, “From 1754 to 1762, the sums issued amount to £.926,000 sterling; out of which deduct, received by parliamentary grant, £.328,000 and the ordinary expences of government estimated at £.138,000 there remains £.490,000 that is near £500,000 sterling expended by this province in the extraordinary charges of the war within eight years. An immense sum for such a small state! the burden of which has been grievously felt by all orders of men.—Whereas if we compare this with the southern governments, Pennsylvania for instance, which has expended little more than they have received from parliament, and Maryland which has expended scarce any thing at all, we cannot sufficiently admire the inequality of the burden between one province and another, and when Pennsylvania has not been prevented by domestic dissensions, and have as it were done their best, they have sent to the field only 2,700 men, when this province has sent 5,000—5,500, and one year 7,000. And notwithstanding the vast sums this province has raised, is has, by severe taxations, kept its debt under. The first part of governor _Bernard’s_ administration was agreeable to the _Massachusetts_ general court. The two houses, in answer to his speach, [May, 1761.] said, “It gives us pleasure to see, that the civil rights of the people are not in danger; nor are we in the least degree suspicious, that they ever will be, under your excellency’s administration. The experience we have had of your excellency’s disposition and abilities, encourage us to hope for a great share of public happiness under your administration.” The next year the governor told them, at the close of the session, [April 23, 1762.] “The unanimity and dispatch with which you have complied with the requisitions of his majesty, require my particular acknowledgment.” In his sheech he said, “Every thing that has been required of this province, has been most readily complied with.”