Every religion is tolerated, in the fullest extent of the word, in both provinces; and no disqualifications are imposed on any persons on account of their religious opinions. The Roman Catholic religion is that of a great majority of the inhabitants; and by the Quebec bill of 1774, the ecclesiastics of that persuasion are empowered by law to recover all the dues which, previous to that period, they were accustomed to receive, as well as tithes, that is, from the Roman Catholic inhabitants; but they cannot exact any dues or tithes from Protestants, or off lands held by Protestants, although formerly such lands might have been subjected to dues and tithes for the support of the Roman Catholic church. The dues and tithes from off these lands are still, however, to be paid; but they are to be paid to persons appointed by the governor, and the amount of them is to be reserved, in the hands of his Majesty’s receiver general, for the support of the Protestant clergy actually residing in the province. By the act of the year 1791, also, it was ordained, that the governor should allot out of all lands belonging to the crown, which, should be granted after that period, one-seventh for the benefit of a Protestant clergy, to be solely applicable to their use; and all such allotments must be particularly specified in every grant of waste lands, otherwise the grant is void. With the advice of the executive council, the governor is authorized to constitute or erect parsonages or rectories, and to endow them out of these appropriations, and to present incumbents to them, ordained according to the rites of the church of England; which incumbents are to perform the same duties, and to hold their parsonages or rectories in the same manner as incumbents of the church of England do in that country. The clergy of the church of England, in both provinces, consists at present of twelve persons only, including the bishop of Quebec; that of the church of Rome, however, consists of no less than one hundred and twenty-six; viz. a bishop, who takes his title from Quebec, his “coadjuteur élu,” who is bishop of Canathe, three vicars general, and one hundred and sixteen curates and missionaries, all of whom are resident in the lower province, except five curates and missionaries. The number of the dissenting clergy, in both provinces, is considerably smaller than that of the clergy of the church of England. [Sidenote: PRESENTS AND SALARIES.] The expences of the civil list in Lower Canada are estimated at £.20,000 sterling per annum, one half of which is defrayed by Great Britain, and the remainder by the province, out of the duties paid on the importation of certain articles. The expence of the civil list in Upper Canada is considerably less; perhaps not so much as a fourth of that of the lower province. The military establishment in both provinces, together with the repairs of fortifications, &c. are computed to cost Great Britain annually £.100,000 sterling.