Tho' I should properly give a state of the Revenues and expense of the Government of Quebec only, yet the whole under the French administration was so blended together it does not appear practicable to separate the same, and have therefore collected here all that has come to my knowledge on this head, without distinction of Governments. 1st — Five ports,[b] part of the Kings domaine which were under the immediate management of the director General of it; He furnished them at the Kings expense with the Merchandize and effects proper for the Indian Trade or Fisheries which were carried on at these several ports and received from thence likewise on the Kings account the Furs, Oil, Fish or other produce of the same.
They had been farmed but the Lease expired in 1756, they were advertised and no one bidding for them on account of the War, the Intendant lest the Indians should quit their usual haunts, ordered them under the foregoing management, which continued untill our arrival, tho' the expense far exceeded the produce.
| Sterling about | I here set them down at the highest rent paid for them when farm'd, under the | | | |
| £291: | 13: | 4 | French Government | 7,000 | | |
| | | — — — — | | | |
| 2d ... | Duty on Liquors imported | | | |
| £0 | 0 | 10 | Wine by the Hogshead | 12 | | |
| £0 | 1 | 8 | Rum by the Hogshead | 24 | | |
| | | 1 Veldt or measure of 2 Gallons of Brandy | 1 | 4 | |
| | | ½ Ordinary wine bottled pr Bottle | 1 | | |
| | | 1½ Bottled sweet wine p Bottle | 3 | | |
| | | 5 Eau de Vie de Liqueur p. Gallon | 10 | | |
| £8,018 | 2 | 3 | These several duties produced in 1757 | 192,434 | 14 | 0 |
| | | — — — — | | | |
| 3d ... | Lots and Ventes. This arises from the sale of Houses and Lands en roture, upon those in the King's possession. The purchaser paying him a twelfth as his immediate Lord. | | | |
| £921 | 13 | 11½ | This produced in 1757 | 22,120 | 15 | 2 |
| | | — — — — | | | |
| 4th ... | Cent et Rentes, or Ground Rents of Houses built on the King's Lands in the City and Suburbs of Quebec. | | | |
| ¼, ¾, 1¾, 2½ | These are very trifling as they let to the individuals for no more than six derniers, one Sol six derniers, trois sols six derniers or 5 Sols per annum. | | | |
| £93 | 2 | 9 | These were collected in 1759 for 29 Years together and produced only. | 2,235 | 6 | 2 |
| | | — — — — | | | |
| 5th ... | Duty[c] on dry goods imported. | | | |
| £3,363 | 18 | 3½ | This produced in 1757 | 80,733 | 18 | 4 |
| | | — — a Tariff was fixed regulating what each species of goods was to pay, those that were trifling were valued, and paid 3 pr Cent of their Valuation. | | | |
| | | N.Be. — Cordage of all sorts, Salt and produce of the Fisheries, and other Trade in the River St Laurence were exempted from this duty. | | | |
| | | — — — — | | | |
| 6th ... | Duty on dry goods exported[d] | | | |
| £1,601 | 15 | 0½ | This produced in 1757 | 38,422 | 1 | 5 |
| | | There was a Tariff[c] likewise for these in which all kinds of Furs were included as the East India Company had the exclusive privilege of buying and exporting all the Beaver of the Country paying the owner 4 Livres a pound for the green or winter Beaver, and one livre 10 sols for Parchment or Summer Beaver, the Company paid the King a duty of 3 pr Cent for the quantity exported according to the above rate. | | | |
| | | — — — — | | | |
| | | Duty on the exportation of Moose Deerskins — This duty was of two Livres pr Skin, and was the first established in the Colony. The exportation of this Article has been considerable, but was of late Years much diminished. | | | |
| £56 | 3 | 4 | In 1757 it produced | £1,348 | 0 | 0 |
| | | — — — — | | | |
| 8th ... | In 1749, a Tax was laid upon every House within the City and Suburbs of Quebec for repairing the Barracks and keeping the same in order. The reparation was made by the Officers of Justice and a deputy from the Trade approved by the Governor General and the Intendant. | | | |
| £562 | 2 | 8¼ | In 1749 it amounted to | 13,491 | 3 | 9 |
| 552 | 2 | 6 | "1750"to | 13,351 | 0 | 0 |
| 578 | 7 | 6 | "1751"to | 13,881 | 0 | 0 |
| 552 | 2 | 6 | "1752"to | 13,351 | 0 | 0 |
| 570 | 17 | 6 | "1753"to | 13,701 | 0 | 0 |
| 569 | 8 | 4 | "1754"to | 13,666 | 0 | 0 |
| 578 | 16 | 3 | "1755"to | 13,891 | 10 | 0 |
| 571 | 7 | 1 | "1756"to | 13,713 | 10 | 0 |
| 572 | 11 | 6 | "1757"to | 13,741 | 0 | 0 |
| 563 | 13 | 4 | "1758"to | 13,528 | 0 | 0 |
| | | It is pretty remarkable that notwithstanding the Tax was levied from the Year 1749, inclusive, the King's Edict ordering the same to be raised from the ensuing January is dated only in June 1763. | | | |
| | | Besides the foregoing there were certain casual duties, such as — | | | |
| | | 1st Droit d'Aubaine — a Foreigner dying intestate and without Children the King succeeded to his Estate. | | | |
| | | 2nd Droit de Deshérences. Likewise to Estates which fall to persons under monastic vows, and therefore incapable of inheriting, or to persons illegitimate who dye without posterity and intestate. | | | |
| | | 3d Droit d'Epaves — Where Whales or wrecks are drove ashore above the high water mark, all expences first deducted, the King had one third, the High Admiral another and the person who saved it the remainder. | | | |
| | | — — — — | | | |
| | | The Receipts in 1757 stood thus. | | | |
| £8,018 | 2 | 3 | To raised on Liquors imported | 192,434 | 14 | 0 |
| 921 | 13 | 11½ | ""on the Lots and Vents | 22,120 | 15 | 2 |
| 3,363 | 18 | 3½ | ""on dry goods imported | 80,733 | 18 | 4 |
| 1,601 | 15 | 0½ | ""ondoexported | 38,442 | 1 | 5 |
| 56 | 3 | 4 | ""on Moose Deer Skins exported | 1,348 | 0 | 0 |
| £13,961 | 12 | 10½ | Total | 335,079 | 8 | 11 |
