The 'Patriotes' of '37

erests of the English were on the whole commercial. The English pointed out that, as merchants, they had borne the brunt of such taxation as had already been imposed, and that it was the turn of the French farmers to bear their {14} share. The French, on the other hand, pointed out, with some justice, that indirect taxation was borne, not only by the importer, but also partly by the consumer, and that indirect taxation was therefore more equitable than a tax on the land-owners alone. There was, moreover, another consideration. 'The Habitants,' writes the political annalist already quoted, 'consider themselves sufficiently taxed by the French law of the land, in being obliged to pay rents and other feudal burthens to the Seigneur, and tythes to the Priest; and if you were to ask any of them to contribute two bushels of Wheat, or two Dollars, for the support of Government, he would give you the equivocal French sign of inability or unwillingness, by shrugging up his shoulders.'

As usual, the Fre