_Of the Constitution, Government, Laws, and Religion of the Provinces of Upper and Lower Canada.—Estimate of the Expenses of the Civil List, of the Military Establishment, and the Presents to the Indians.—Salaries of certain Officers of the Crown.—Imports and Exports.—Taxes._ Quebec. FROM the time that Canada was ceded to Great Britain until the year 1774, the internal affairs of the province were regulated by the ordinance of the governor alone. In pursuance of the Quebec Bill, which was then passed, a legislative council was appointed by his Majesty in the country; the number of members was limited to twenty-three. This council had full power to make all such ordinances and regulations as were thought expedient for the welfare of the province; but it was prohibited from levying any taxes, except for the purpose of making roads, repairing public buildings, or the like. Every ordinance was to be laid before the governor, for his Majesty’s approbation, within six months from the time it was passed, and no ordinance, imposing a greater punishment on any person or persons than a fine, or imprisonment for three months, was valid without his Majesty’s assent, signified to the council by the governor. Thus were the affairs of the province regulated until the year 1791, when an act was passed in the British parliament, repealing so much of the Quebec Bill as related to the appointment of a council, and to the powers that had been granted to it; and which established the present form of government. The country, at the same time, was divided into two distinct provinces; the province of Lower Canada, and the province of Upper Canada. The former is the eastern part of the old province of Canada; the latter, the western part, situated on the northern sides of the great lakes and rivers through which the boundary line runs that separates the British territories from those of the United States. The two provinces are divided from each other by a line, which runs north, 24° west, commencing at Point au Baudet, in that part of the river St. Lawrence called Lake Francis, and continuing on from thence to the Utawas or Grand River. The city of Quebec is the capital of the lower province, as the town of Niagara is of the upper one. [Sidenote: CONSTITUTION OF CANADA.] The executive power in each province is vested in the governor, who has for his advice an executive council appointed by his Majesty. The legislative power of each province is vested in the governor, a legislative council, and an assembly of the representatives of the people. Their acts, however, are subject to the controul of his Majesty, and in some particular cases to the controul of the British parliament.