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34 ^^'- B. Munro couragement were too often offset by the stringent police regulations imposed on themethods of industry; but the main obstacle was found in the superior profits of the fur-trade, which by its greater lucrativeness and its irresistible fascination drew into its vortex the best and most enterprising part of the colonial population. Financial Pozvcrs. — In France one of the main duties of the provincial intendant was connected with the levy and collection of direct taxes. In the different classes of provinces (pays d'etat and pays d'clcction ) his powers of supervision differed somewhat ; but in general he was responsible for the collection of the imposts and for their transmission to Paris.' In New France, however, no direct taxes, either taille or capitation, were ever imposed; hence the intendant had no work in this direction. It is true that, by inten- dant's decree, special assessments were occasionally levied for the building of churches, presbyteries, roads, bridges, and fortifications ; but these can scarcely be looked upon as constituting a system of direct taxation. The colony of New France had, however, a system of indirect taxes levied both upon imports and upon exports. Down to 1748 taxes upon imports were confined to spirituous liquors and tobacco, while taxes upon exports were restricted to furs and hides. In 1748, however, a royal edict provided for the imposition of a uni- form tax of three per cent, upon all other imports and exports, with the exception of certain enumerated commodities.^ The im- mediate work of collecting these duties was in the hands of farmers of the revenue, but over their operations the intendant was sup- posed to maintain a watchful eye, preventing overcharges and hear- ing complaints in general. The amount paid into the colonial treas- ury from this ferine du Canada was almost invariably much below what was needed for the current expenditure of the colony. Con- sequently the king found it necessary each year to make good a substantial deficit, which was met partly by the despatch of money and goods to the colony, and partly by the issue of bills of exchange drawn by the intendant upon Paris and paid out of the royal treasury. ' Godard, Les Ponvoirs des Intendants sous Louis XIJ'., ch. vii. ^ Edits et Ordonnances, I. 591 et seqq. A good summary of the revenue system of New France is printed under the title : " An Account of the Duties that were paid in the Province of Quebec during the French Government thereof, on Brandy, Rum, and Wine, imported into the said Province, and on Dry Goods imported into, and exported out of, the same ", in Francois Maseres's Collection of several Commissions . . . and other Papers relating to . . . Quebec (London, 1772), No. 33.