Test Bank For Financial Accounting A Critical Approach CANADIAN Canadian 4th Edition by John Friedlan ISBN 1259066525 9781259066528
Test Bank For Financial Accounting A Critical Approach CANADIAN Canadian 4th Edition by John Friedlan ISBN 1259066525 9781259066528
1. Which of the following statements best describes the IFRS conceptual framework?
A. It provides a set of rules for accountants to follow.
B. It provides concepts, since accounting is based on nature of law.
C. It helps equity investors interpret the earnings per share.
D. It provides a basis for preparing and presenting financial statements.
3. The use of a company's financial statements to assess a new share offering would rely most heavily onwhich
of the following characteristics of information?
A. Verifiability
B. Relevance
C. Going concern assumption
D. Unit of measure assumption
7. Anvilles Inc. manufactures metal sheets for construction. Mr. Anvilles, the sole shareholder, arranges to
transport two hundred metal sheets to the family cottage in Mont Orford. He tells the bookkeeper to record the
cost of the metal sheets as cost of goods sold.
Which of the following qualitative characteristics of accounting information has not been respected?
A. Both verifiability and the entity concept
B. Both the unit of measure assumption and faithful representation
C. Both faithful representation and the entity concept
D. Both relevance and the unit of measure assumption
8. Mr. Switch, a local business man, owns two different businesses—a lumber sawmill and a restaurant. The
price of lumber has declined and therefore sawmill is in financial difficulty. However, the restaurant is thriving,
and Mr. Switch would like to start paying two of the sawmill employees under the restaurant's payroll. His
accountant explains that this is not in accordance with certain basic principles in accounting. Which principle is
he referring to?
A. Full disclosure
B. Periodic-reporting assumption
C. Entity concept
D. Unit-of-measure assumption
10. The assumption that a business enterprise will not be sold or liquidated in the near future is known as the:
A. entity concept.
B. unit-of-measure assumption.
C. going-concern assumption.
D. periodic-reporting assumption.
11. When assessing general purpose financial statements, the financial analyst takes into consideration the fact
that many important assets may not be included in the company's statement of financial position, such as human
resource capital, intellectual property and social responsibility. This limitation is the result of applying which of
the following characteristics of financial information?
A. Entity concept
B. Unit-of-measure assumption
C. Going-concern assumption
D. Periodic-reporting assumption
12. Which of the following statements about general purpose financial statements is correct?
A. General purpose financial statements are designed to meet the information needs of
B. every stakeholder in every situation.
C. General purpose financial statements provide information to all stakeholders.
D. General purpose financial statements are intended for specific use only.
E. The financial statements of non-public companies are general purpose financial statements.
14. The best description of the financial statements that a public company prepares is:
A. tax-based financial statements.
B. specific purpose financial statements.
C. general principle financial statements.
D. general purpose financial statements.
15. General purpose financial statements include which of the following sets of statements?
A. Balance statement, income statement, statement of long-term debt, cash flow statement
B. Balance sheet, income statement, statement of shareholders' equity, cash flow statement
C. Balance sheet, income statement, statement of shareholders' equity, statement of long-term debt
D. Balance statement, income statement, statement of retained earnings, cash balance
16. What does the term "consolidated" mean when used to describe financial statements?
A. Consolidated means that financial statements are presented for two years.
B. Consolidated means that the financial statements have been approved by an auditor.
C. Consolidated means that the five financial statements have been totalled together.
D. Consolidated means that the financial statements contain the information of more than one company.
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against him was that of going with a mob which extorted five shillings
from the Rev. J. Joliffe at Barton Stacey. He admitted that he had
accompanied the mob, partly because the labourers had urged him to do
so, partly because he hoped that Mr. Joliffe, being accustomed to public
speaking, would be able to persuade the labourers to disperse before any
harm was done. There was no evidence to show that he had anything to
do with the demand for money. He was found guilty and sentenced to
transportation for life. When asked what he had to say for himself, he
replied, ‘If the learned Counsel, who has so painted my conduct to you,
was present at that place and wore a smock frock instead of a gown, and
a straw hat instead of a wig, he would now be standing in this dock
instead of being seated where he is.’
Six men were reserved for execution, and told that they must expect no
mercy on this side of the grave: Cooper, the leader in the Fordingbridge
riots; Holdaway, who had headed the attack on Headley Workhouse;
Gilmore, who had entered the justices’ room in Andover ‘in rather a
violent manner’ and parleyed with the justices, and afterwards, in spite
of their remonstrances, been a ringleader in the destruction of a foundry
in the parish of Upper Clatford; Eldridge, who had taken part in the
Fordingbridge riot and also ‘invaded the sanctuary’ of Mr. Eyre Coote’s
home; James Aunalls, a lad of nineteen, who had extorted money at night
with threats of a fire, from a person whom he bade look over the hills,
where a fire was subsequently seen, and Henry Cook. Cook was a
ploughboy of nineteen, who could neither read nor write. For most of his
life, since the age of ten, he had been a farm hand. For six months before
the riots he had been employed at sawing, at 10s. a week, but at the time
of the rising he was out of work. After the riots he got work as a
ploughboy at about 5s. a week till his arrest. Like the other lads of the
neighbourhood he had gone round with a mob, and he was found guilty,
with Joseph Mason, of extorting money from William Dowden. For this
he might have got off with transportation for life, but another charge was
preferred against him. Mr. William Bingham Baring, J.P., tried, with the
help of some of his servants, to quell a riot at Northingdon Down Farm.
Silcock, who seemed the leader of the rioters, declared that they would
break every machine. Bingham Baring made Silcock repeat these words
several times and then seized him. Cook then aimed a blow at Bingham
Baring with a sledge-hammer and struck his hat. So far there was no
dispute as to what had happened. One servant of the Barings gave
evidence to the effect that he had saved his master’s life by preventing
Cook from striking again; another afterwards put in a sworn deposition
to the effect that Cook never attempted to strike a second blow. All
witnesses agreed that Bingham Baring’s hat had suffered severely: some
of them said that he himself had been felled to the ground. Whatever his
injuries may have been, he was seen out a few hours later, apparently in
perfect health; next day he was walking the streets of Winchester; two
days later he was presented at Court, and within a week he was strong
enough to administer a sharp blow himself with his stick to a handcuffed
and unconvicted prisoner, a display of zeal for which he had to pay £50.
Cook did not put up any defence. He was sentenced to death.
Perhaps it was felt that this victim to justice was in some respects ill
chosen, for reasons for severity were soon invented. He was a heavy,
stolid, unattractive boy, and his appearance was taken to indicate a brutal
and vicious disposition. Stories of his cruelties to animals were spread
abroad. ‘The fate of Henry Cook,’ said the Times correspondent (3rd
January 1831), ‘excites no commiseration. From everything I have heard
of him, justice has seldom met with a more appropriate sacrifice. He
shed some tears shortly after hearing his doom, but has since relapsed
into a brutal insensibility to his fate.’ His age was raised to thirty, his
wages to 30s. a week. Denman described him in the House of Commons,
after his execution, as a carpenter earning 30s. a week, who had struck
down one of the family of his benefactor, and had only been prevented
from killing his victim by the interposition of a more faithful individual.
This is the epitaph written on this obscure ploughboy of nineteen by the
upper classes. His own fellows, who probably knew him at least as well
as a Denman or a Baring, regarded his punishment as murder. Cobbett
tells us that the labourers of Micheldever subscribed their pennies to get
Denman’s misstatements about Cook taken out of the newspapers. When
his body was brought home after execution, the whole parish went out to
meet it, and he was buried in Micheldever churchyard in solemn silence.
Bingham Baring himself, as has been mentioned, happened to offend
against the law by an act of violence at this time. He was not like Cook, a
starving boy, but the son of a man who was reputed to have made seven
millions of money, and was called by Erskine the first merchant in
Europe. He did not strike his victim in a riot, but in cold blood. His
victim could not defend himself, for he was handcuffed, being taken to
prison on a charge on which he was subsequently acquitted. The man
struck was a Mr. Deacle, a small farmer who had had his own threshing
machine broken, and was afterwards arrested with his wife, by Bingham
Baring and a posse of magistrates, on suspicion of encouraging the
rioters. Deacle’s story was that Baring and the other magistrates
concerned in the arrest treated his wife with great insolence in the cart in
which they drove the Deacles to prison, and that Bingham Baring further
struck him with a stick. For this Deacle got £50 damages in an action he
brought against Baring. ‘This verdict,’ said the Morning Herald, ‘seemed
to excite the greatest astonishment; for most of the Bar and almost every
one in Court said, if on the jury, they would have given at least £5000 for
so gross and wanton an insult and unfeeling conduct towards those who
had not offered the least resistance; the defendants not addressing the
slightest evidence in palliation or attempting to justify it.’ The judge, in
summing up, ‘could not help remarking that the handcuffing was, to say
the least of it, a very harsh proceeding towards a lady and gentleman
who had been perfectly civil and quiet.’ Meanwhile the case of the
magistrates against the Deacles had collapsed in the most inglorious
manner. Though they had handcuffed these two unresisting people, they
had thought it wiser not to proceed against them. Deacle, however,
insisted on being tried, and by threatening the magistrates with an action,
he obliged them to prosecute. He was tried at the Assizes, and, as we
have seen, the trial came to an abrupt conclusion under circumstances
that threw the gravest suspicion on the methods of the authorities.[476]
Meanwhile the treatment these two persons had received (and we can
imagine from their story how innocent poor people, without friends or
position, were handled) had excited great indignation, and the
newspapers were full of it. There were petitions sent up to Parliament for
a Committee of Inquiry. Now the class to which Cook was unlucky
enough to belong had never sent a single member to Parliament, but the
Baring family had five Members in the House of Commons at this very
moment, one of whom had taken part with Bingham Baring in the
violent arrest of the Deacles. The five, moreover, were very happily
distributed, one of them being Junior Lord of the Treasury in Grey’s
Government and husband of Grey’s niece, and another an important
member of the Opposition and afterwards Chancellor of the Exchequer
under Peel. The Barings therefore were in less danger of
misrepresentation or misunderstanding; the motion for a Committee was
rejected by a great majority on the advice of Althorp and Peel; the leader
of the House of Commons came forward to testify that the Barings were
friends of his, and the discussion ended in a chorus of praise for the
family that had been judged so harshly outside the walls of Parliament.
When the Special Commission had finished its labours at Winchester,
101 prisoners had been capitally convicted; of these 6 were left for
execution. The remaining 95 were, with few exceptions, transported for
life. Of the other prisoners tried, 36 were sentenced to transportation for
various periods, 65 were imprisoned with hard labour, and 67 were
acquitted. Not a single life had been taken by the rioters, not a single
person wounded. Yet the riots in this county alone were punished by
more than a hundred capital convictions, or almost double the number
that followed the devilish doings of Lord George Gordon’s mob. The
spirit in which Denman regarded the proceedings is illustrated by his
speech in the House of Commons on the amnesty debate: ‘No fewer than
a hundred persons were capitally convicted at Winchester, of offences for
every one of which their lives might have been justly taken, and ought to
have been taken, if examples to such an extent had been necessary.’[477]
When the time came for the last scene in court there was no trace of the
bold demeanour which had impressed the Times correspondent during
the conduct of the trials. For the people of Wiltshire, like the people of
Hampshire, were stunned by the crash and ruin of this catastrophic
vengeance. The two men sentenced to death were reprieved, but one
hundred and fifty-four men and boys were sentenced to transportation,
thirty-three of them for life, the rest for seven or fourteen years, with no
prospect of ever returning to their homes. And Alderson and his brother
judges in so punishing this wild fling of folly, or hope, or despair, were
not passing sentence only on the men and boys before them: they were
pronouncing a doom not less terrible on wives and mothers and children
and babes in arms in every village on the Wiltshire Downs. One man
begged to be allowed to take his child, eight months old, into exile, for
its mother had died in childbirth, and it would be left without kith or kin.
He was told by the judge that he should have remembered this earlier.
The sentence of final separation on all these families and homes was
received with a frenzy of consternation and grief, and the judges
themselves were affected by the spectacle of these broken creatures in
the dock and round the court, abandoned to the unchecked paroxysms of
despair.[479] ‘Such a total prostration of the mental faculties by fear,’
wrote the Times correspondent, ‘and such a terrible exhibition of anguish
and despair, I never before witnessed in a Court of Justice.’ ‘Immediately
on the conclusion of this sentence a number of women, who were seated
in court behind the prisoners, set up a dreadful shriek of lamentation.
Some of them rushed forward to shake hands with the prisoners, and
more than one voice was heard to exclaim, “Farewell, I shall never see
you more.”’
‘The whole proceedings of this day in court were of the most afflicting
and distressing nature. But the laceration of the feelings did not end with
the proceedings in court. The car for the removal of the prisoners was at
the back entrance to the court-house and was surrounded by a crowd of
mothers, wives, sisters and children, anxiously waiting for a glance of
their condemned relatives. The weeping and wailing of the different
parties, as they pressed the hands of the convicts as they stepped into the
car, was truly heartrending. We never saw so distressing a spectacle
before, and trust that the restored tranquillity of the country will prevent
us from ever seeing anything like it again.’
The historian may regret that these men do not pass out before him in a
cold and splendid defiance. Their blind blow had been struck and it had
been answered; they had dreamt that their lot might be made less
intolerable, and the governing class had crushed that daring fancy for
ever with banishment and the breaking of their homes; it only remained
for them to accept their fate with a look of stone upon their faces and a
curse of fire in their hearts. So had Muir and Palmer and many a political
prisoner, victims of the tyrannies of Pitt and Dundas, of Castlereagh and
Sidmouth, gone to their barbarous doom. So had the Lantenacs and the
Gauvains alike gone to the guillotine. History likes to match such calm
and unshaken bearing against the distempered justice of power. Here she
is cheated of her spectacle. Outwardly it might seem a worse fate for
men of education to be flung to the hulks with the coarsest of felons: for
men whose lives had been comfortable to be thrust into the dirt and
disorder of prisons. But political prisoners are martyrs, and martyrs are
not the stuff for pity. However bitter their sufferings, they do not suffer
alone: they are sustained by a Herculean comradeship of hopes and of
ideas. The darkest cage is lighted by a ray from Paradise to men or
women who believe that the night of their sufferings will bring a dawn
less cold and sombre to mankind than the cold and sombre dawn of
yesterday. But what ideas befriended the ploughboy or the shepherd torn
from his rude home? What vision had he of a nobler future for
humanity? To what dawn did he leave his wife or his mother, his child,
his home, his friends, or his trampled race? What robe of dream and
hope and fancy was thrown over his exile or their hunger, his poignant
hour of separation, or their ceaseless ache of poverty and cold
The three judges who had restored respect for law and order in Wiltshire
and Hampshire next proceeded to Dorchester, where a Special
Commission to try the Dorsetshire rioters was opened on 11th January.
The rising had been less serious in Dorset than in the two other counties,
and there were only some fifty prisoners awaiting trial on charges of
machine-breaking, extorting money and riot. The Government took no
part in the prosecutions; for, as it was explained in a letter to Denman,
‘the state of things is quite altered; great effect has been produced: the
law has been clearly explained, and prosecutions go on without the least
difficulty.’[480] Baron Vaughan and Mr. Justice Parke had given the
charges at Winchester and Salisbury: it was now the turn of Mr. Justice
Alderson, and in his opening survey of the social conditions of the time
he covered a wide field. To the usual dissertation on the economics of
machinery he added a special homily on the duties incumbent on the
gentry, who were bidden to discourage and discountenance, and if
necessary to prosecute, the dangerous publications that were doing such
harm in rural districts. But their duties did not end here, and they were
urged to go home and to educate their poorer neighbours and to improve
their conditions. The improvement to be aimed at, however, was not
material but moral. ‘Poverty,’ said Mr. Justice Alderson, ‘is indeed, I
fear, inseparable from the state of the human race, but poverty itself and
the misery attendant on it, would no doubt be greatly mitigated if a spirit
of prudence were more generally diffused among the people, and if they
understood more fully and practised better their civil, moral and religious
duties.’
The Dorsetshire labourers had unfortunately arrived at the precipitate
conclusion that a spirit of prudence would not transform 7s. a week into
a reasonable livelihood. They used no violence beyond breaking up the
threshing machines. ‘We don’t intend to hurt the farmer,’ they told the
owner of one machine, ‘but we are determined that the land shall come
down, and the tithes, and we will have more wages.’ When money was
taken it seems to have been demanded and received in an amicable spirit.
The sums asked for were often very small. Sentence of death was
pronounced on two men, Joseph Sheppard and George Legg, for taking
2s. from Farmer Christopher Morey at Buckland Newton. The mob
asked for money, and the farmer offered them 1s.: they replied that they
wanted 1s. 6d., and the farmer gave them 2s. Sheppard’s character was
very good, and it came out that he and the prosecutor had had a dispute
about money some years before. He was transported, but not for life.
Legg was declared by the prosecutor to have been ‘saucy and impudent,’
and to have ‘talked rough and bobbish.’ His character, however, was
stated by many witnesses, including the clergyman, to be exemplary. He
had five children whom he supported without parish help on 7s. a week:
a cottage was given him but no fuel. Baron Vaughan was so much
impressed by this evidence that he declared that he had never heard
better testimony to character, and that he would recommend a less severe
penalty than transportation. But Legg showed a lamentable want of
discretion, for he interrupted the judge with these words: ‘I would rather
that your Lordship would put twenty-one years’ transportation upon me
than be placed in the condition of the prosecutor. I never said a word to
him, that I declare.’ Baron Vaughan sardonically remarked that he had
not benefited himself by this observation.
The tendency to give less severe punishment, noticed in the closing trials
at Salisbury, was more marked at Dorchester. Nine men were let off on
recognisances and ten were not proceeded against: in the case of six of
these ten the prosecutor, one Robert Bullen, who had been robbed of 4s.
and 2s. 6d., refused to come forward. But enough sharp sentences were
given to keep the labourers in submission for the future. One man was
transported for life and eleven for seven years: fifteen were sentenced to
various terms of imprisonment; seven were acquitted. It was not
surprising that the special correspondent of the Times complained that
such meagre results scarcely justified the pomp and expense of a Special
Commission. In the neighbouring county of Gloucester, where the
country gentlemen carried out the work of retribution without help from
headquarters, seven men were transported for fourteen years, twenty for
seven years, and twenty-five were sentenced to terms of imprisonment
ranging from six months to three years. All of these sentences were for
breaking threshing machines.
The disturbances in Berks and Bucks had been considered serious
enough to demand a Special Commission, and Sir James Alan Park, Sir
William Bolland and Sir John Patteson were the judges appointed. The
first of the two Berkshire Commissions opened at Reading on 27th
December. The Earl of Abingdon, Lord-Lieutenant of the County, and
Mr. Charles Dundas were the two local commissioners. Mr. Dundas has
figured already in these pages as chairman of the meeting at
Speenhamland. One hundred and thirty-eight prisoners were awaiting
trial at Reading: they were most of them young, only eighteen being
forty or over. The rest, with few exceptions, varied from seventeen to
thirty-five in age, and must have lived all their lives under the
Speenhamland system.
It is impossible to compare the accounts of the Special Commissions in
Berks and Bucks with those in Hampshire and Wiltshire without noticing
a difference in the treatment of the rioters. The risings had been almost
simultaneous, the offences were of the same character, and the
Commissions sat at the same time. The difference was apparent from the
first, and on 1st January the Times published a leading article pleading
for uniformity, and pointing out that the Berkshire Commission was ‘a
merciful contrast’ to that at Winchester. The cause is probably to be
found in the dispositions and characters of the authorities responsible in
the two cases. The country gentlemen of Berkshire, represented by a man
like Mr. Dundas, were more humane than the country gentlemen of
Hampshire, represented by men like the Duke of Wellington and the
Barings; Mr. Gurney, the public prosecutor at Reading, was more lenient
than Sir Thomas Denman, and the Reading judges were more kindly and
considerate than the judges at Winchester. Further, there had been in
Berkshire little of the wild panic that swept over the country houses in
Hampshire and Wiltshire. The judges at Reading occasionally interjected
questions on the prisoners’ behalf, and in many cases they did not
conceal their satisfaction at an acquittal. Further, they had a more
delicate sense for the proprieties. Contrary to custom, they asked neither
the Grand Jury nor the magistrates to dinner on the first day, being
anxious, we are told, to free the administration of justice ‘from the
slightest appearance of partiality in the eyes of the lower classes.’ The
Lord Chancellor and Lord Melbourne had been consulted and had
approved.
It must not be supposed that Mr. Justice Park’s theories of life and social
relationships differed from those of his brothers at Winchester. In his
address to the Grand Jury he repudiated with indignation the ‘impudent
and base slander ... that the upper ranks of society care little for the
wants and privations of the poor. I deny this positively, upon a very
extensive means of knowledge upon subjects of this nature. But every
man can deny it who looks about him and sees the vast institutions in
every part of the kingdom for the relief of the young and the old, the deaf
and the lame, the blind, the widow, the orphan——and every child of
wretchedness and woe. There is not a calamity or distress incident to
humanity, either of body or of mind, that is not humbly endeavoured to
be mitigated or relieved, by the powerful and the affluent, either of high
or middling rank, in this our happy land, which for its benevolence,
charity, and boundless humanity, has been the admiration of the world.’
The theory that the rich kept the poor in a state of starvation and that this
was the cause of the disturbances, he declared later to be entirely
disproved by the conduct of one of the mobs in destroying a threshing
machine belonging to William Mount, Esq., at Wasing, ‘Mr. Mount
having given away £100 no longer ago than last winter to assist the
lower orders during that inclement season.’
A feature of the Reading Commission was the difficulty of finding
jurymen. All farmers were challenged on behalf of the prisoners, and
matters were at a deadlock until the judges ordered the bystanders to be
impannelled.
The earlier cases were connected with the riots in Hungerford. Property
in an iron foundry had been destroyed, and fifteen men were found guilty
on this capital charge. One of the fifteen was William Oakley, who now
paid the penalty for his £5 and strong language. But when the first cases
were over, Mr. Gurney began to drop the capital charge, and to content
himself, as a rule, with convictions for breaking threshing machines. One
case revealed serious perjury on one side or the other. Thomas
Goodfellow and Cornelius Bennett were charged with breaking a
threshing machine at Matthew Batten’s farm. The prisoners produced
four witnesses, two labourers, a woman whose husband was in prison for
the riots, and John Gaiter, who described himself as ‘not quite a master
bricklayer,’ to prove that Matthew Batten had encouraged the riots. The
first three witnesses declared that Batten had asked the rioters to come
and break his machine in order to serve out his landlord and Mr. Ward,
and had promised them victuals and £1. Batten and his son, on the other
hand, swore that these statements were false. The prisoners were found
guilty, with a recommendation to mercy which was disregarded.
Goodfellow, who was found guilty of breaking other machines as well,
was sentenced to fourteen, and Cornelius Bennett to seven years’
transportation. The judge spoke of their scandalous attempt to blacken
the character of a respectable farmer: ‘it pleased God however that the
atrocious attempt had failed.’ It would be interesting to know what were
the relations between Matthew Batten and his landlord.
On the last day of the trials Mr. Gurney announced that there would be
no more prosecutions for felony, as enough had been done in the way of
making examples. Some interesting cases of riot were tried. The most
important riot had taken place as early as 19th November, and the hero
of the proceedings was the Rev. Edward Cove, the venerable Vicar of
Brimpton, one of the many parson magistrates. A mob had assembled in
order to demand an increase of wages, and it was met by Mr. Cove and
his posse of special constables. On occasions like this, Mr. Gurney
remarked, we become sensible of the great advantages of our social
order. Mr. Cove without more ado read the Riot Act; the mob refused to
disperse; his special constables thereupon attacked them, and a general
mêlée followed in which hard blows were given and taken. No one
attempted to strike Mr. Cove himself, but one of his companions
received from a rioter, whom he identified, a blow rivalling that given to
Mr. Bingham Baring, which beat the crown of his hat in and drove the
rim over his eyes: it was followed by other and more serious blows on
his head and body. The counsel for the defence tried to show that it was
distress that had caused the rioters to assemble, and he quoted a remark
of the Chairman of Quarter Sessions that the poor were starved almost
into insurrection; but all evidence about wages was ruled out. The court
were deeply impressed by this riot, and Mr. Justice Park announced that
it had alarmed him and his fellow judges more ‘than anything that had
hitherto transpired in these proceedings.’ ‘Had one life been lost,’ he
continued, ‘the lives of every individual of the mob would have been
forfeited, and the law must have been carried into effect against those
convicted.’ As it was, nobody was condemned to death for his share in
the affray, though the more violent, such as George Williams, alias
‘Staffordshire Jack,’ a ‘desperate character,’ received heavier penalties
for machine-breaking in consequence.
Three men were reserved for execution: William Oakley, who was told
that as a carpenter he had no business to mix himself up in these
transactions; Alfred Darling, a blacksmith by trade, who had been found
guilty on several charges of demanding money; and Winterbourne, who
had taken part in the Hungerford affair in the magistrates’ room, and had
also acted as leader in some cases when a mob asked for money. In one
instance the mob had been content with £1 instead of the £2 for which it
had asked for breaking a threshing machine, Winterbourne remarking,
‘we will take half price because he has stood like a man.’
Public opinion in Berkshire was horrified at the prospect of taking life.
Petitions for mercy poured in from Reading, including one from ladies to
the queen, from Newbury, from Hungerford, from Henley, and from
other places. Two country gentlemen, Mr. J. B. Monck and Mr. Wheble,
made every exertion to save the condemned men. They waited with
petitions on Lord Melbourne, who heard them patiently for an hour.
They obtained a reprieve for Oakley and for Darling, who were
transported for life; Winterbourne they could not save: he was hung on
11th January, praying to the last that his wife, who was dangerously ill of
typhus, might die before she knew of his fate.
Fifty-six men were sentenced to transportation from Reading—twenty-
three for life, sixteen for fourteen years, seventeen for seven years:
thirty-six were sent to prison for various terms.
The same commissioners went on to Abingdon where proceedings
opened on 6th January. Here there were only forty-seven prisoners, all
but two of whom were agricultural labourers, most of them very young.
The cases resembled those tried at Reading, but it is clear that the
evidence of Mrs. Charlotte Slade, whose conduct we have already
described, and her method of dealing with the rioters, made a great
impression on Mr. Justice Park and his colleagues, and opened their eyes
to the true perspective of the rhetorical language that had assumed such
terrifying importance to other judges. One young labourer, Richard
Kempster by name, who was found guilty of breaking a threshing
machine, had carried a black-and-red flag in the mob, and when arrested
had exclaimed, ‘be damned if I don’t wish it was a revolution, and that
all was a fire together’: it is easy to imagine the grave homily on the
necessity of cutting such a man off for ever from his kind that these
words would have provoked from the judges at Winchester. Mr. Justice
Park and his colleagues sentenced Kempster to twelve months’
imprisonment. At Abingdon only one man was sentenced to be
transported; Thomas Mackrell, an agricultural labourer of forty-three.
Another, Henry Woolridge, had sentence of death commuted to eighteen
months’ imprisonment. Thirty-five others were sent to prison for various
terms.
The same three judges proceeded to Aylesbury to try the
Buckinghamshire rioters. The chief event in this county had been the
destruction of paper-making machinery at Wycombe. The Commission
opened on 11th January: the Duke of Buckingham and Mr. Maurice
Swabey were the local commissioners. There were one hundred and
thirty-six prisoners to be tried, almost all young and illiterate: only
eighteen were forty years of age or over. Forty-four men and boys were
found guilty of the capital charge of destroying paper machinery. Most of
the other prisoners who were charged with breaking threshing machines
were allowed to plead guilty and let off on their own recognisances, or
else the charge was not pressed. An exception was made in a case in
which some members of a mob had been armed with guns. Three men
who had carried guns were sent to transportation for seven years, and
thirteen others involved were sent to prison for two years or eighteen
months. Several men were tried for rioting, and those who had combined
a demand for increased wages with a request for the restoration of parish
buns were sent to prison for six weeks.[481] One more trial is worth
notice, because it suggests that even in Buckinghamshire, where the
general temper was more lenient, individuals who had made themselves
obnoxious were singled out for special treatment. John Crook, a miller,
was indicted with four others for riotously assembling and breaking a
winnowing machine at Mr. Fryer’s at Long Crendon. As Crook was
charged with a misdemeanour his counsel could address the jury, and we
learn from his speech that Crook had been kept in prison since 2nd
December, though £2000 had been offered in bail and many other
prisoners had been allowed out. The explanation, it was argued, was to
be found in the fact that Crook had come into some property which
qualified him to hold a gun licence and to kill game. He was sentenced to
three months’ imprisonment without hard labour, and to pay a fine of
£10.
Thirty-two men in all were sent to prison for the agricultural
disturbances in addition to the three sentenced to transportation. Forty-
two of those concerned in the breaking of paper-making machinery
received sentence of death, but their punishment was commuted to life
transportation for one, seven years’ transportation for twenty-two, and
imprisonment for various terms for the rest. Two men were reserved for
execution. One, Thomas Blizzard, was thirty years old, with a wife and
three children. His character was excellent. At the time of the riots he
was a roundsman, receiving 1s. a day from the overseer’s and 1s. 6d. a
week from a farmer. He told his employer at Little Marlow that he would
take a holiday to go machine-breaking, for he would endure
imprisonment, or even transportation, rather than see his wife and
children cry for bread. John Sarney, the other, was fifty-six years old and
had a wife and six children: he kept a small beer-shop and his character
was irreproachable. Petitions on behalf of the two men were signed
extensively, and the sentence was commuted to transportation for life.
The Aylesbury sentences seem lenient in comparison with those given at
Salisbury and Winchester, but they did not seem lenient to the people in
the district. ‘Pen cannot describe,’ wrote a Times correspondent, ‘the
heart-rending scene of despair, misery and want, prevailing at Flackwell-
Heath, the residence of the families of the major part of the misguided
men now incarcerated at Aylesbury.’ The same correspondent tells of a
benevolent Quaker, who had become rich as a maker of paper, helping
these families by stealth.
The work of the Special Commissions was now over. Melbourne had
explained in Parliament that they had been set up ‘to expound the law’
and to bring home to the ignorant the gravity of their crimes against
social order. In spite of the daily imposition of ferocious punishments on
poachers and thieves, the poor apparently did not know in what letters of
blood the code against rioting and discontent was composed. These three
weeks had brought a lurid enlightenment into their dark homes. In the
riots, as we have seen, the only man who had been killed was a rioter,
killed according to the reports of the time by a yeomanry soldier,
according to local tradition by a farmer, and for that offence he had been
refused Christian burial. On the other side, not a single person had been
killed or seriously wounded. For these riots, apart from the cases of
arson, for which six men or boys were hung, aristocratic justice exacted
three lives, and the transportation of four hundred and fifty-seven men
and boys,[482] in addition to the imprisonment of about four hundred at
home. The shadow of this vengeance still darkens the minds of old men
and women in the villages of Wiltshire, and eighty years have been too
short a time to blot out its train of desolating memories.[483] Nobody who
does not realise what Mr. Hudson has described with his intimate touch,
the effect on the imagination and the character of ‘a life of simple
unchanging action and of habits that are like instincts, of hard labour in
sun and rain and wind from day to day,’ can ever understand what the
breaking of all the ties of life and home and memory meant to the exiles
and to those from whose companionship they were then torn for ever.
We have said that one feature of the rising was the firing of stacks and
ricks and barns. This practice was widespread, and fires broke out even
in counties where the organised rising made little progress. Associations
for the detection of incendiaries were formed at an early stage, and
immense rewards were offered. Yet not a single case of arson was tried
before the Special Commissions, and the labourers kept their secret well.
Many of the governing class in the early days persuaded themselves that
the labourers had no secret to keep, and that the fires were due to any one
except the labourers, and to any cause except distress. Perhaps the wish
was father to the thought, for as the Times observed, persons responsible
for grinding the faces of their labourers preferred to think the outrages
the work of strangers. Sometimes it was smugglers, suffering from the
depression in their trade: sometimes it was foreigners: sometimes it was
mysterious gentlemen in gigs, driving furiously about the country, led by
Captain Swing, scattering fireballs and devastation. These were the
fashionable theories in the House of Lords, although Richmond
reminded his brother peers that there had been a flood of petitions
representing the sufferings of the labourers from the very beginning of
the year, and that the House of Lords had not thought it necessary to give
them the slightest attention. Lord Camden ascribed the outrages to the
French spirit, and argued that the country was enjoying ‘what was
undeniably a genial autumn.’ The Duke of Wellington took the same
view, denying that the troubles were due to distress: the most influential
cause of disturbances was the example, ‘and I will unhesitatingly say the
bad and the mischievous example, afforded by the neighbouring States.’
Eldon remarked that many of the prisoners taken in the riots were
foreigners, a point on which Melbourne undeceived him. The speakers
who regarded the disturbances in the south of England as the overflow of
the Paris Revolution had no positive evidence to produce, but they had a
piece of negative evidence which they thought conclusive. For if the
labourers knew who were the incendiaries, they would surely have given
information. In some cases a reward of £1000 with a free pardon for all
except the actual author was waiting to be claimed, ‘and yet not one of
the miserable beings have availed themselves of the prospect of
becoming rich.’
Some eleven cases of arson were tried at the Assizes in Essex, Kent,
Sussex, and Surrey: all the prisoners were agricultural labourers and
most of them were boys. Eight were convicted, often on very defective
evidence, and six were executed. One of the eight, Thomas Goodman, a
boy of eighteen, saved his life by declaring in prison that the idea had
been put into his head by a lecture of Cobbett’s. Two brothers of the
name of Pakeman, nineteen and twenty years old, were convicted on the
evidence of Bishop, another lad of eighteen, who had prompted them to
set fire to a barn, and later turned king’s evidence ‘after a gentleman in
the gaol had told him of the big reward.’ This fire seems to have been a
piece of bravado, as no doubt many others were, for Bishop remarked, as
the three were sitting under a hedge after lighting the barn, ‘who says we
can’t have a fire too, as well as them at Blean?’ The two boys, who had
never been taught to read or write, scandalised the public by displaying a
painful indifference to the ministrations of the chaplain, and dying
without receiving the sacrament.[484] A half-witted boy of fourteen,
Richard Pennells, was tried at Lewes for setting fire to his master’s
haystack for a promise of sixpence from a man who was not discovered.
His master, who prosecuted, remarked that he was ‘dull of apprehension,
but not so much as not to know right from wrong.’ The boy, who had no
counsel, offered no defence, and stood sobbing in the dock. The jury
found him guilty, with a recommendation to mercy on account of his
youth and imperfect understanding. Sentence of death was recorded, but
he was told that his life would be spared.
These same Lewes Assizes, conducted by Mr. Justice Taunton, afforded
a striking example of the comparative treatment of different crimes.
Thomas Brown, a lad of seventeen, was charged with writing the
following letter to Lord Sheffield, ‘Please, my Lord, I dont wise to hurt
you. This is the case al the world over. If you dont get rid of your foreign
steward and farmer and bailiff in a few days time—less than a month—
we will burn him up, and you along with him. My writing is bad, but my
firing is good my Lord.’ Lord Sheffield gave evidence as to the receipt of
the letter: the prisoner, who had no counsel, was asked by the judge if he
would like to put any questions, and he only replied that he hoped that
his lordship would forgive him. The judge answered that his lordship had
not the power, and sentenced Brown to transportation for life.[485] Later
on in the same Assizes, Captain Winter, a man of sixty, captain of a
coasting vessel, was tried for the murder of his wife, who had been killed
in a most brutal manner. He had been hacking and wounding her for four
hours at night, and she was last seen alive at half past two in the
morning, naked and begging for mercy. Her body was covered with
wounds. The man’s defence was that he came home drunk, that he found
his wife drunk, and that he had no knowledge of what followed. To the
general surprise Captain Winter escaped with a verdict of manslaughter.
‘The prisoner,’ wrote the Times correspondent, ‘is indebted for his life to
the very merciful way in which Mr. Justice Taunton appeared to view the
case, and the hint which he threw out to the jury, that the parties might
have had a quarrel, in which case her death by the prisoner would
amount to manslaughter only.’