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office at Ottawa under the direction of the Superintendent of printing appointed by the Governor-General in Council.
A branch of the department called the Stationery Office Station is under the management of the Superintendent of stationery, an official appointed by the Governor-General in Council. He is authorized to purchase all paper or stationery required for printing, or for Parliament, or for the departments. In the case of paper necessary for Parliamentary printing, or for printing either the Canada Gazette or the departmental reports, purchases are made in accordance with contracts entered into, after tenders have been called for. In other cases the purchases are made by the Superintendent after approval by the Minister or the Queen's Printer.
The Superintendent of stationery supplies all articles of stationery to the different departments of state upon requisition signed by the Deputy Head, and to either House of Parliament upon the requisition of a Clerk of the House.
He also has charge of both the sale of all official publications and the distribution of all public documents and papers. All moneys received by him are paid over to the Consolidated Fund.
DEPARTMENT OF THE INTERIOR.
In 1879 a portion of the duties, up to that year performed by the Department of Public Works, was assigned to a new department called the Department of the Interior1, to be presided over by the Minister of the Interior.
The statutory duties assigned to the department are :— (1) The management and control of the affairs of the Duties. North-West Territories. The grant of a constitution to these Territories has to a large extent relieved the department of this duty.
(2) The control and management of all Crown lands being the property of the Dominion, including those known as ordnance and admiralty lands, and all other public lands
1 36 Vic. c. 4.
excepting (1) those either under the control of the Department of Public Works or that of Militia and Defence, and (2) Marine Hospitals and Lighthouses, and lands connected therewith, and (3) St Paul's, Sable and Portage Islands.
A Geological and Natural History Survey Office is attached to the department'. This branch is in charge of the Director of the Geological Survey, who is assisted by the necessary officials. The objects of the Survey are "to elucidate the geology and mineralogy of Canada, and to make a full and scientific examination of the various strata, soils, ores, coals, oils, and mineral waters and of its recent fauna and flora, so as to afford to the mining, metallurgical and other interests of the country correct and full information as to its character and resources."
The persons in charge of the Survey are required
1. To collect, classify and arrange such specimens as are necessary to ensure a complete and exact knowledge of the mineralogical resources of the several provinces and territories of Canada; to carry on palæontological investigations; to study and report upon the fauna and flora of Canada, and to make such other researches as will best tend to ensure the carrying into effect the object and purpose of the Act.
2. To collect the necessary materials for a Canadian Museum of Natural History, Mineralogy and Geology.
3. To report from time to time their proceedings, and to furnish proper maps and diagrams, drawings and collections of specimens to illustrate the same.
Every year the Director is required to make a full report to the Minister of the proceedings and work of the Survey during the preceding year.
4. DEPARTMENT OF INLAND REVENUE.
This department was constituted by the 31 Vic. c. 49. It is presided over by the Minister of Inland Revenue, who
1 R. S. C., c. 23.
is assisted by (1) a commissioner and an assistant commissioner, who hold office during pleasure and perform such duties as may be assigned to them by the Governor-General or by the Minister', and (2) certain other officers appointed by the Governor-General.
The duties assigned to the department by statute are de- Duties. fined to be:
(1) The control and management of
the collection of all duties of Excise,
b. the collection of stamp duties and the preparation
all internal taxes,
d. standard weights and measures.
(2) The administration of the laws affecting the cutting and measurement of timber, masts, spars, deals, staves, and other articles of a like nature, and the collection of slidage and boomage dues.
(3) The collection of bridge and ferry tolls and rents, and of tolls on the public canals and the control of matters incident thereto.
Provision has been made for the transfer of this department to the newly-created Department of Trade and Commerce2.
5. DEPARTMENT OF CUSTOMS.
This department was established by the 31 Vic. c. 43, and is presided over by the Minister of Customs. The Minister is assisted by a commissioner and an assistant commissioner, who have such powers and perform such duties as may be assigned to them by the Governor-General or by the Minister.
The department has the control and management of Duties. the collection of customs, duties and all matters incident
thereto, and of the officers and persons employed in that service1.
By the 50 and 51 Vic. c. 11 this department is to be transferred to the Minister of Trade and Commerce or to the Minister of Finance".
6. DEPARTMENT OF FINANCE.
This department was constituted by the 32 and 33 Vic. c. 4, and has the supervision, control and direction of all matters relating to such financial affairs, public accounts, revenue and expenditure of the Dominion, as are not or in so far as they are not by law or by order of the Governor in Council assigned to any other department of the Civil Service, as well as such other duties as may be from time to time assigned to it by the Governor in Council.
By a subsequent Act3 the office of Receiver-General was abolished and the duties of that official were transferred to the Minister of Finance.
Two important branches of the department are the Treasury Board and the Audit Office.
The Treasury Board, formed of the Minister of Finance, and five Ministers nominated by the Governor in Council', acts as a committee of the Privy Council in all matters of finance which are referred to it by the Council or to which it thinks it necessary to call the attention of the Council. It is empowered to direct that books and accounts be kept by any officer engaged in the revenue department, and to prescribe how accounts are to be kept by the various branches of the public service".
It directs how each department is to prepare its appropriation account.
The Audit Office is under the charge of the AuditorGeneral, who is appointed by the Governor-General under the
1 R. S. C. 1886, c. 32, s. 5. 2 See ante, p. 193.
3 42 Vic. c. 7.
5 R. S. C., c. 28.
Great Seal. The Auditor-General's assent is required before any cheque can be issued for the payment of public moneys. He is required to audit the state accounts every year, and may be called on by the Minister of Finance to audit the accounts forming the Consolidated Revenue Fund, the accounts current with the banks and fiscal agents of Canada, the accounts relating to the issue of loans, the accounts with the Indian tribes, the accounts with the provinces, and the accounts with the Government of the United Kingdom.
The Deputy of the Minister keeps the accounts with the Duties of financial agents of Canada in England, and with the bank or Deputy. banks receiving or paying public moneys, and the accounts of moneys paid for interest on Canadian Stock, debentures or other Canadian securities'. He also classifies all appropriations of public moneys in the appropriation book, and enters the amount drawn on account of such appropriation, and generally keeps the public accounts of Canada.
The ordinary revenue of Canada is derived from various The sources, and may be classified under the heads of (1) Taxation, (2) Other sources. The revenue raised by taxation consists solely of Customs and Excise duties, that from other sources consists of money derived from the post-office, Government railways and works, interest on investments &c. The income in the year 1887-8 amounted to 35,908,463 dollars.
The above revenue forms the Consolidated Fund out of
1 R. S. C., c. 28, s. 5.