1889-90.] FIRST LEGISLATIVE WORK OF UPPER CANADA. 85 



contingent expenses thereof." The fund to be used for this purpose was 

 created by the imposition of " a duty of twenty shillings, to be levied on all 

 licenses for the retail of wines or spirituous liquors," in addition to the one 

 pound sixteen shillings already mentioned as the license fee. 



During the third session an Act was passed to provide that all moneys 

 paid into the Provincial Treasury on account of fines, forfeitures and penal- 

 ties should be " accounted for " to the King as he might direct. By an 

 Act passed in the same session a duty was levied on " stills," thus laying 

 the foundation of that very important source of income, the inland revenue 

 tax. 



During the fourth session, in view of the then approaching election, an Act 

 was passed " to ascertain the eligibility of persons to be returned to the 

 House of Assembly." This also was the first of a long series of enactments 

 which were subsequently passed with a similar purpose in view. 



