Note 167 — Chapter XLV

The following extract from their report illustrates the amicable spirit in which the Commissioners of the two provinces entered upon their work and arranged the matters committed to their trust:

"The Commissioners, as well as those for Upper Canada, being authorized to enter into an agreement for a further period, and being equally desirous to treat on the subject, which if unprovided for might give rise to difficulties hereafter; being at the same time most solicitous on both sides to preserve the harmony and cordiality which prevail between the two provinces, the article of the provisional agreement for two years was cheerfully assented to. By that article the province of Upper Canada is entitled to one-eighth part of the revenue already payable on goods, wares, or merchandise coming into Lower Canada, under an Act of the Legislature thereof; and to assure the most perfect freedom of trade with the sister province, it is provided that no imposts or duties shall be imposed or shall be laid by Upper Canada, which renders unnecessary the establishing of Custom-houses on the line which divides the two provinces, but saves to both an expense which, in all probability, would far exceed any trifle of revenue that this agreement may take from one or the other of the provinces more than their legitimate proportion."