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TRUE-FALSE STATEMENTS

1. An account can have debit entries and credit entries.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

2. A debit to an asset account indicates an increase in that account.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

3. The normal balance of all liability accounts is a debit.

Answer: False

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

4. An asset is increased by a debit.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

5. The double-entry system of accounting ensures that all the debits will equal all the
credits in an entry.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

6. The normal balance in an asset account is a debit.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

7. The drawings account is a subdivision of the owner's capital account and appears as
an expense on the income statement.

Answer: False

Bloomcode: Knowledge
Difficulty: Medium
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

8. The normal balance of a revenue account is a credit.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

9. The normal balance for the cash account is a credit.

Answer: False
Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

10. Each time a transaction is recorded; one side of the entry will be to cash.

Answer: False

11. The use of different accounts is necessary to allow users to analyze the information.

Answer: True

12. For transactions to be recorded correctly, debits must always be greater than credits.

Answer: False

13. Source documents can provide evidence that a transaction has occurred.

Answer: True

Bloomcode: Knowledge
Difficulty: Medium
Learning Objective: State how a journal is used in the recording process and journalize
transactions.
Section Reference: Analyzing and Recording Transactions
CPA: Financial Reporting

14. A transaction must be analyzed to determine which accounts it will effect.

Answer: True

15. Transactions are entered in the trial balance and then transferred to journals.

Answer: False

16. All business transactions must have a corresponding journal entry.

Answer: False

17. The first step in the recording process is to enter the transaction information in a
journal.

Answer: False

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: State how a journal is used in the recording process and journalize
transactions.
Section Reference: Analyzing and Recording Transactions
CPA: Financial Reporting
18. The number and types of accounts used by different business enterprises are the
same if generally accepted accounting principles are being followed by the enterprises.

Answer: False

19. The accounting cycle is a series of steps followed by accountants in preparing

financial statements.

Answer: True

20. A simple journal entry requires only one debit to an account and one credit to an
account.

Answer: True

21. A compound journal entry may require debits to several accounts and credits to
several accounts.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: State how a journal is used in the recording process and journalize
transactions.
Section Reference: Analyzing and Recording Transactions
CPA: Financial Reporting
22. Transactions are recorded in alphabetical order in a journal.

Answer: False

23. Transactions are entered in the ledger first and then they are analyzed in terms of
their effect on the accounts.

Answer: False

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: State how a journal is used in the recording process and journalize
transactions.
Learning Objective: Explain how a ledger helps in the recording process and post
transactions.
Section Reference: Analyzing and Recording Transactions
Section Reference: The Ledger
CPA: Financial Reporting

24. Posting is the transfer of journal entries to the ledger accounts.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Explain how a ledger helps in the recording process and post
transactions.
Section Reference: The Ledger
CPA: Financial Reporting

25. The chart of accounts is list of all the accounts in a company.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Explain how a ledger helps in the recording process and post
transactions.
Section Reference: The Ledger
CPA: Financial Reporting
26. A chart of accounts should be arranged in alphabetical order for easier reference.

Answer: False

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Explain how a ledger helps in the recording process and post
transactions.
Section Reference: The Ledger
CPA: Financial Reporting

27. A ledger is the entire group of accounts maintained by a company.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Explain how a ledger helps in the recording process and post
transactions.
Section Reference: The Ledger
CPA: Financial Reporting

28. Posting must be completed before a trial balance can be done.

Answer: False

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Explain how a ledger helps in the recording process and post
transactions.
Section Reference: The Ledger
CPA: Financial Reporting

29. For the trial balance to balance, the debits must equal the credits.

Answer: True

Bloomcode: Comprehension
Difficulty: Easy
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

30. If the trial balance balances, it proves that all of the entries have been made
correctly.
Answer: False

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

31. If an entry has been posted to the accounts twice, the trial balance will still balance.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

32. Preparing the trial balance is the first step in the accounting cycle.

Answer: False

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

33. A transposition error involves the reversing of numbers in the posting process.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

34. After a transaction has been posted, the trial balance will balance.

Answer: False

Bloomcode: Comprehension
Difficulty: Medium
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting
35. A trial balance does NOT prove that all transactions have been recorded or that the
ledger is correct.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

36. If a journal entry is posted twice, then this error will be found when the trial balance is
produced.

Answer: False

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

37. If the trial balance is out of balance and the difference between the debits and the
credits is divisible evenly by nine then there is a transposition error.

Answer: True

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

38. Errors in a trial balance may only be caused by an error in posting the journal entries
to the accounts.

Answer: False

Bloomcode: Evaluation
Difficulty: Medium
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

39. If a journal entry is NOT posted to an account, then the trial balance will NOT
balance.
Answer: False

Bloomcode: Evaluation
Difficulty: Medium
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

40. A trial balance that balances proves only that the debit accounts equal the credit
accounts.

Answer: True

Bloomcode: Evaluation
Difficulty: Medium
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting

41. A trial balance may be done at any time during the accounting cycle.

Answer: True

Bloomcode: Evaluation
Difficulty: Medium
Learning Objective: Prepare a trial balance.
Section Reference: The Trial Balance
CPA: Financial Reporting
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MULTIPLE CHOICE QUESTIONS

42. The left side of an account is

a) the date.
b) a description of the account.
c) the debit side.
d) the balance of the account.

Answer: c

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

43. Which one of the following is NOT a part of an account?

a) credit side
b) trial balance
c) date
d) title

Answer: b

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

44. An account is used as part of the recording process and is described by all except
which one of the following?
a) An account can have either a debit or credit balance.
b) An account is a source document.
c) An account may be part of a manual or a computerized accounting system.
d) An account has a title.

Answer: b

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting
45. The right side of an account
a) is the date.
b) reflects all transactions for the accounting period.
c) is the debit side.
d) is the credit side.

Answer: d

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

46. An account consists of

a) a title, a debit balance, and a credit balance.
b) a title, a left side, and a debit balance.
c) a title, a debit side, and a credit side.
d) a title, a right side, and a debit balance.

Answer: c

47. A T account
a) is a way of depicting the basic form of an account.
b) is listed in alphabetical order.
c) has the debit transactions equal to the credit transactions.
d) is used for accounts that have both a debit and credit balance.

Answer: a

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

48. Which of the following statements about the tabular summary and account form of
the cash account is correct?
a) All negative amounts in a tabular summary are cash payments and are recorded as
debits under the account form.
b) All positive amounts in the tabular summary are cash receipts and are recorded as
credits under the account form.
c) A positive cash balance in a tabular summary is reflected as a debit balance under the
account form.
d) Companies are required to use both a tabular summary and the account form.

Answer: c

49. A debit to an asset account always indicates

a) an error.
b) a credit was made to a liability account.
c) a decrease in the asset.
d) an increase in the asset.

Answer: d

50. A debit to a liability account always indicates

a) a liability has been incurred.
b) an expense has been incurred.
c) the liability has been decreased.
d) a liability has been paid.

Answer: c

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

51. The normal balance of any account is the

a) left side.
b) right side.
c) side which increases that account.
d) side which decreases that account.

Answer: c

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

52. The side of the account where increases are recorded

a) is always the left side.
b) is always the right side.
c) always creates a negative balance.
d) is the same side as the normal balance for that account.

Answer: d

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

53. The double-entry system requires that each transaction must be recorded
a) in at least two different accounts.
b) twice.
c) in a journal and in a ledger.
d) as an asset and as a liability.

Answer: a

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

54. A credit is NOT the normal balance for which account listed below?
a) Capital account
b) Revenue account
c) Liability account
d) Drawings account

Answer: d
Bloomcode: Knowledge
Difficulty: Medium
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

55. A debit is NOT the normal balance for

a) an expense account.
b) a supplies account.
c) an accounts payable account.
d) a drawings account.

Answer: c

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

56. Which one of the following is equivalent to the expanded basic accounting equation?
a) Assets = Liabilities + Owner's Capital + Owner's Drawings – Revenues – Expenses.
b) Assets + Owner's Drawings + Expenses = Liabilities + Owner's Capital + Revenues.
c) Assets – Liabilities – Owner's Drawings = Owner's Capital + Revenues – Expenses.
d) Assets = Revenues + Expenses – Liabilities.

Answer: b

Bloomcode: Comprehension
Difficulty: Medium
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

57. Which of the following correctly identifies normal balances of accounts?

a) Assets Debit
Liabilities Credit
Owner's Equity Credit
Revenues Debit
Expenses Credit
b) Assets Debit
Liabilities Credit
Owner's Equity Credit
Revenues Credit
Expenses Credit
c) Assets Credit
Liabilities Debit
Owner's Equity Debit
Revenues Credit
Expenses Debit
d) Assets Debit
Liabilities Credit
Owner's Equity Credit
Revenues Credit
Expenses Debit

Answer: d

58. To increase a liability account, the account is

a) debited.
b) credited.
c) posted.
d) journalized.

Answer: b

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

59. Which of the following is NOT true about an asset?

a) Its normal balance is a debit.
b) To increase an asset a debit entry would be made.
c) To increase it, a credit entry should be made.
d) To decrease it, a credit entry should be made.

Answer: c

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting
60. Which of the following statements is true?
a) Debits increase assets and increase liabilities.
b) Credits decrease assets and decrease liabilities.
c) Credits decrease assets and increase liabilities.
d) Debits increase liabilities and increase assets.

Answer: c

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

61. An awareness of the normal balances of accounts would help you spot which of the
following as an error in recording?
a) a debit balance in an asset account
b) a credit balance in an expense account
c) a credit balance in a liabilities account
d) a credit balance in a revenue account

Answer: b

Bloomcode: Comprehension
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

62. Which account below is NOT a subdivision of owner's equity?

a) Drawings
b) Revenues
c) Expenses
d) Liabilities

Answer: d

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

63. When an owner makes a withdrawal

a) it doesn't have to be cash, it could be another asset.
b) the drawings account will be increased with a credit.
c) the capital account will be directly increased with a debit.
d) the drawings account will be decreased with a debit.

Answer: a

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

64. The drawings account

a) appears on the income statement along with the expenses of the business.
b) must show transactions every accounting period.
c) is increased with debits and decreased with credits.
d) is not a proper subdivision of owner's equity.

Answer: c

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

65. Which of the following statements is NOT true?

a) Expenses increase owner's equity.
b) Expenses have normal debit balances.
c) Expenses decrease owner's equity.
d) Expenses are a negative factor in the calculation of profit.

Answer: a

66. A credit to the accounts receivable account

a) indicates an increase in the amount owed by customers.
b) indicates a decrease in the amount owed by customers.
c) is an error.
d) must be accompanied by a debit to an liability account.

Answer: b
Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

67. Funds received before the delivery of goods and services would be shown as
a) unearned revenue on the statement of earnings.
b) unearned revenue on the balance sheet.
c) a credit to cash.
d) sales or service revenue on the statement of earnings.

Answer: b

68. Of the following accounts, the one that normally has a debit balance is
a) Accounts Payable.
b) Interest Expense.
c) L. Darnell, Capital.
d) Consulting Revenue.

Answer: b

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

69. An account balance is

a) not relevant in the accounting cycle.
b) the sum of all credit transactions within an account.
c) The net difference between the increases (including the beginning balance) and
decreases recorded in the account.
d) the sum of all debit transactions within an account.

Answer: c

Bloomcode: Knowledge
Difficulty: Easy
Learning Objective: Describe how accounts, debits, and credits are used to record
business transactions.
Section Reference: The Account
CPA: Financial Reporting

70. Transactions are recorded for all of the following reasons except
a) when the transaction causes a change in the financial position of the company.
b) to make all of the accounts balance.
c) when evidence of the transaction is available.
d) when there is a specific effect on the accounting equation.

Answer: b

71. All of the following transactions should be recorded except for

a) providing services to customers.
b) purchasing supplies on account.
c) ordering equipment.
d) incurring expenses.
e) All of the above should be recorded.

Answer: c

72. A debit to an expense account

a) decreases the owner’s equity.
b) increases owner’s equity.
c) directly affects the drawings account.
d) has no effect on the balance sheet.

Answer: a

Bloomcode: Comprehension
Difficulty: Medium
Learning Objective: State how a journal is used in the recording process and journalize
transactions.
Section Reference: Analyzing and Recording Transactions
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heart acting with regularity and vigour, about 80 times in a minute,
and circulating dark coloured venous blood; the peristaltic motion of
the intestines was likewise visible; and the muscles, when made the
part of a galvanic circuit, readily contracted. In this experiment,
observes Mr. Brodie, it is evident that the electric shock did not
destroy the irritability of the muscular fibre, nor did it affect the
action of the heart. Death took place precisely in the same manner
as from a severe injury of the head; and the animal died, manifestly
from the destruction of the functions of the brain; and, in this case,
Mr. Brodie has no doubt, but that if the lungs had been artificially
inflated, the action of the heart might have been maintained, and
the animal probably have been restored to life.
The nature and extent of the injury inflicted by lightning, depend
upon the intensity and direction of the electrical discharge, and vary
greatly in degree; by far the greater number of flashes are harmless
discharges from one cloud to another, and the instances in which it
strikes the earth are comparatively rare: when however this does
occur, and it directs its course through a human being, it may
expend its influence upon the surface, and produce partial or general
vesications.[56] Sometimes the clothes of the person have been
violently rent, and the metallic substances about them melted; or it
may pass through the body, without including the clothes, and it
may occasion death without injuring the organic structure of any
part of the body: or it may pass through only a particular portion of
the body, and produce local injury.
But it has happened that persons have been struck when the
tempest has appeared to be at a considerable distance; this has
been explained by Signor Beccaria, by supposing that it is a
discharge of electric fluid from the earth, occasioned by the passing
of a cloud that has just before, in the elemental strife, been
rendered negatively electric. Lord Stanhope distinguishes such a
discharge by the name of the Returning Stroke.[57]
As a provision for personal security during a thunder storm, a few
precautions are necessary, and we are induced to notice them in this
place, as their history is necessarily involved in our enquiries
concerning death by lightning. In the open air, shelter ought not to
be sought immediately under trees, for should they be struck, such a
situation would be attended with the most imminent peril: on the
contrary, the distance of twenty or thirty feet from such objects, may
be considered as affording a place of safety, for should a discharge
take place, they will most likely receive it, and the less elevated
bodies will escape. Any surface of water, and even the streamlets
that may have resulted from a recent shower should be avoided, for
being excellent conductors, the height of a man, when connected
with them, is very likely to determine the course of an electrical
discharge. The partial conductors, through which the lightning
directs its course when it enters a building, are usually the
appendages of the walls and partitions; the most secure situation is
therefore the middle of the room, and this situation may be rendered
still more secure by lying on a hair mattress, or even on a thick
woollen hearth rug. The part of every building least likely to receive
injury is the middle story, as the lightning does not always pass from
the clouds to the earth, but is occasionally discharged from the earth
to the clouds, as in the case of the “returning stroke;” hence it is
absurd to take refuge in a cellar, as recommended by Dr. Priestley;
indeed many instances are on record, in which the basement story
has been the only part of a building that has sustained severe injury,
the electric charge being divided and weakened as it ascended. Any
approach to a fire-place should be particularly avoided, for the
chimneys are very likely to determine the course of the lightning; the
same caution is necessary with respect to gilt furniture, bell-wires,
and moderately extensive surfaces of metal of every description.
DEATH BY STARVATION.
That a living animal body cannot long survive without the
ingestion of alimentary matter, is too self-evident to require
demonstration. Living bodies, says Cuvier, may be considered as a
kind of furnaces into which inert substances are successively thrown,
which combine among themselves in various manners, maintain a
certain place, and perform an action determined by the nature of the
combinations they have formed, and at last fly off in order to
become again subject to the laws of inanimate nature.
It must, however, be observed, that there is a difference,
depending on age and health, in the proportion of the parts which
enter into the current, and those which abandon it; and that the
velocity of the motion usually varies according to the different
conditions of each living body; hence it follows, that the period
during which an individual may exist without food, will be liable to
variation. We have already stated (page 394) that, cæteris paribus,
he will perish from inanition with a rapidity proportioned to his
youth, and state of robust vigour; and we remarked in what strict
conformity with physiological principles the poet Dante had
described the fate of Ugolino and his family.[58] The same fact
appears also to have been well understood by the ancient
physicians;[59] equally evident is it that women are able to support
abstinence longer than men. It has been also observed that a moist
atmosphere contributes to the protraction of life, under
circumstances of privation; this may depend, not only upon the fluid
matter thus furnished to the body, but upon the non-conducting
power of the medium, in relation to aqueous vapour; the ingestion
of a very small proportion of water revives in an extraordinary
degree, the animal perishing from famine, and prolongs his
existence. Redi[60] instituted a series of experiments with the sole
view of ascertaining how long animals can live without food. Of a
number of capons which he kept without either solid or liquid food,
not one survived the ninth day; but one to which he allowed water,
drank it with avidity, and did not perish until the twentieth day.
Elizabeth Woodcock, who was buried under the snow, near
Cambridge, for the space of eight days, undoubtedly owed her
preservation to the snow which she occasionally sucked.[61]
Those cases of extraordinary fasting, which are recorded in the
different Transactions and Journals of almost every country, are to
be generally regarded as gross impositions; we[62] have already
exposed the fallacy of several of the more popular histories of this
kind. Such impostors, however, in their attempt to delude the world,
have unintentionally offered themselves as the voluntary victims of
physiological experiment; for we have at least learnt from them how
small a portion of aliment is sufficient to preserve the life of a human
being; a fact which had never before been satisfactorily proved,
however probable it had been rendered, by the recorded habits of
many of the early Christians, especially those of the East, who
retired from persecution into the deserts of Arabia and Egypt.
The sufferings of a person perishing from inanition[63] must be
considered as the most acute that can befall humanity; and yet we
have instances on record of their having been voluntarily
encountered as the means of suicide; a very interesting and well-
authenticated instance of this kind has been related as having
occurred in Corsica;[64] and, as it is calculated to afford, at once, a
history of the symptoms of Starvation, and an exemplification of
their severity, we shall introduce a brief account of the case in this
place. Luc Antoine Viterbi was condemned to death as an accomplice
in the assassination of Frediani, a crime which he denied to the last
moment, and appealed against a sentence passed upon him by a
Court composed of his personal enemies. Towards the end of
November, Viterbi (knowing his condemnation, and being confined in
the prison of Bastia), resolved to die. To effect his purpose, he
abstained from food for three days, and then ate voraciously, and to
a forced excess, in the hope that, after fasting so long, he should
thereby put an end to his existence; in this however he was
deceived, and, on the second of December, he determined to starve
himself to death; from that day nothing could shake his awful
resolution, although he did not expire until the night of the 21st of
that month. During the three first days, Viterbi felt himself
progressively tormented by hunger; under these circumstances a
report was made to the public minister, who ordered bread, water,
wine, and soup to be taken daily to his cell, and placed
conspicuously in view. No debility was manifested during these three
days, no irregular muscular movement was remarked, his ideas
continued sound, and he wrote with his usual facility, but took no
nourishment.
From the 5th to the 6th, to hunger insensibly succeeded the much
more grievous suffering of thirst, which became so acute, that on
the 6th, without ever deviating from his resolution, he began to
moisten his lips and mouth occasionally, and to gargle with a few
drops of water, to relieve the burning pain in his throat; but he let
nothing pass the organs of deglutition, being desirous not to
assuage the most insupportable cravings, but to mitigate a pain
which might have shaken his resolution. On the 6th, his physical
powers were a little weakened; his voice was nevertheless still
sonorous, pulsation regular, and a natural heat equally extended
over his whole frame. From the 3d to the 6th, he had continued to
write; at night several hours of tranquil sleep seemed to suspend the
progress of his sufferings, no change was observable in his mental
faculties, and he complained of no local pain. Until the 10th, the
thirst became more and more insupportable; Viterbi merely
continued to gargle, without once swallowing a single drop of water;
but in the course of the 10th, overcome by excess of pain, he seized
the jug of water, which was near him, and drank immoderately.
During the last three days, debility had made sensible progress, his
voice became feeble, pulsation had declined, and the extremities
were cold. Viterbi, however, continued to write; and sleep, each
night, still afforded him several hours ease.
From the 10th to the 12th the symptoms made a slight progress.
The constancy of Viterbi never yielded an instant; he dictated his
journal, and afterwards approved and signed what had been thus
written agreeably to his dictation. During the night of the 12th, the
symptoms assumed a more decided character, debility was extreme,
pulsation scarcely sensible, his voice extraordinarily feeble, the cold
had extended itself all over the body, and the pangs of thirst were
more acute than ever. On the 13th the unhappy man thinking
himself at the point of death, again seized the jug of water, and
drank twice, after which the cold became more severe; and
congratulating himself that death was nigh, he stretched his body on
the bed, and said to the gendarmes who were guarding him, “Look
how well I have laid myself out.” At the expiration of a quarter of an
hour, he asked for some brandy; the keeper not having any, he
called for some wine, of which he took four spoonsful; when he had
swallowed these the cold suddenly ceased, heat returned, and
Viterbi enjoyed a sleep of four hours. On awaking (on the morning
of the 13th) and finding his powers restored, he fell into a rage with
the keeper, protesting that they had deceived him, and then began
beating his head violently against the wall of his prison, and would
inevitably have killed himself, had he not been prevented by the
gendarmes. During the two following days he resisted his inclination
to drink, but continued to gargle occasionally with water; during the
two nights he suffered a little from exhaustion, but in the morning
found himself rather relieved. It was then that he penned some
stanzas. On the 16th, at five o’clock in the morning, his powers were
almost annihilated, pulsation could hardly be felt, and his voice was
almost inaudible; his body was benumbed with cold, and it was
thought that he was on the point of expiring. At ten o’clock he began
to feel better, pulsation was more sensible, his voice strengthened,
and, finally, heat again extended over his frame, and in this state he
continued during the whole of the 17th. From the latter day until the
20th, Viterbi only became more inexorable in his resolution to die.
During the 19th, the pangs of hunger and thirst appeared more
grievous than ever; so insufferable, indeed, were they, that for the
first time, Viterbi let a few tears escape him; but his invincible mind
instantly spurned this human tribute. For a moment he seemed to
have resumed his wonted energy, and said, in the presence of his
guards, and the gaoler, “I will persist, whatever may be the
consequence; my mind shall be stronger than my body; my strength
of mind does not vary, that of my body daily becomes weaker.” A
little after this energetic expression, an icy coldness again assailed
his body, the shiverings were frequent and dreadful, and his loins, in
particular, were seized with a stone-like coldness, which extended
itself down his thighs. During the 19th a slight pain at intervals
affected his heart, and for the first time, he felt a ringing sensation
in his ears; at noon, on this day, his head became heavy; his sight,
however, was perfect, and he conversed almost as usual, making
some signs with his hands.
On the 20th, Viterbi declared to the gaoler and physician, that he
would not again moisten his mouth; and feeling the approach of
death he stretched himself, asking, as on a former occasion, whether
he was well out, and added, “I am prepared to leave this world.”
Death did not this time betray his hopes. On the 21st Viterbi was no
more.
In this interesting history, we receive a faithful account of the
physical effects of starvation upon a human being, and perceive how
greatly a very inconsiderable portion of liquid is capable of producing
an invigorating effect upon the body, when in a state of extreme
inanition; but the mind of the subject before us was stern and
invincible, inflexibly bent upon self destruction; and we therefore do
not perceive the developement of those moral effects, which in other
cases are the general consequences of starvation. The histories of
besieged towns[65] would afford us ample evidence upon this
subject; and would shew that famine destroys all the most powerful
instincts of our nature. We know not, however, a more awful
illustration of this fact than that furnished by the account of the
wreck of the Méduse,[66] and its appalling consequences; it appears
that this frigate struck on the bank of Arguin, and as all attempts to
save her were fruitless, nothing remained but to concert immediate
measures for the escape of the passengers and crew; five boats
were accordingly got in readiness, and a raft, destined to carry the
greatest number of people, was hastily constructed; biscuit, wine,
and fresh water were also apportioned to each; but in the tumult of
abandoning the wreck, it so happened that the raft had the least
share of the provisions, and in which there was not a single barrel of
biscuit. This raft, containing no less than one hundred and fifty
souls, was to have been towed by the boats, with which it was
connected by ropes; but the adventurers had not proceeded far,
when the boats cast off, and cruelly abandoned the raft to the mercy
of the ocean; to the scene which ensued it is impossible for any
language, however florid, to do adequate justice. Despair, aided by
the pangs of hunger, soon excited a mutiny; a dreadful slaughter
ensued, and the flesh of their murdered comrades afforded to the
survivors a short respite from the immediate sufferings of famine.
THE APPLICATION OF THE PHYSIOLOGICAL FACTS
ESTABLISHED IN THE PRECEDING CHAPTERS, TO
THE GENERAL TREATMENT OF ASPHYXIA.

Although our researches into the causes and phenomena of

asphyxia, or suspended animation, will afford, on many occasions,
but very scanty encouragement with regard to the extent and value
of the resources of art, yet we apprehend that to the intelligent
practitioner they will not on that account be less acceptable; for to
him it must be well known, that the detection of error is the first
step in the discovery of truth, and although the tendency of the
present investigation will be to reject, as useless, many of those
plans of treatment which have long enjoyed the confidence of the
public and the profession; yet it will suggest the application of some
that have not hitherto been duly appreciated, and regulate that of
others whose efficiency entirely depends upon the time and manner
of their administration. But the fact is not to be concealed, that the
medical profession, as well as the public, have long been too
sanguine in their estimate of the probabilities of recovery by art, in
cases where life is suddenly arrested by the operation of external
causes; and upon this occasion, the establishment of the “Royal
Humane Society for the recovery of persons apparently dead,” requires
some notice, in relation to the possible extent of its successful
exertions. Without some explanation it will be impossible to reconcile
the reports of that philanthropic institution, with the physiological
views which we have attempted to establish in the present work; it
therefore becomes a part of our duty to explain the nature of the
fallacies into which the witnesses and reporters of cases of
suspended animation appear to us to have been unconsciously
betrayed, and which have so frequently bestowed upon fable the
colour of truth, and given to vague report, the apparent stability of
credible testimony. In the first place we would observe, that in those
cases in which a long interval is stated to have occurred between the
suspension of breathing, from drowning, and the restoration of that
function by art, it is probable that the anxiety of by-standers who
witnessed the struggles, and the impossibility of justly appreciating
the lapse of time in such moments of anxiety[67] and distress, have
led to the erroneous statements with which the subject is
embarrassed. There is, moreover, another fallacy into which the
anxious observer is very likely to fall,—the sufferer may have
breathed unobserved during the alleged interval of asphyxia; and if
this fact be admitted, we at once reduce some of the most incredible
of these reports to the rational standard of physiological probability.
Nor shall we hesitate in the present chapter to offer our remarks
upon the plan of recovery proposed by this society with as much
freedom, and as little reserve, as we have ventured to question the
literal accuracy of their reports. But while, thus fortified by
physiological arguments, we profess to discredit many of the results
stated by this society, let it not be supposed that we would prefer a
charge of insincerity against their authors, or attempt to withhold
any portion of that public patronage and consideration, to which
their zeal and philanthropy so justly entitle them.
The agents which are employed in cases of suspended animation,
are far too indiscriminately recommended; some of them, without
doubt, offer valuable resources to the physician, and only require a
judicious application to ensure their success; while others are
entirely useless and frivolous, and ought to be dismissed from our
service, since the retaining them only embarrasses the practitioner,
and that too at a period which of all others requires the utmost
decision in the selection of a plan of treatment, and the greatest
promptness in its execution.
The following may be considered as the principal resources upon
which the Humane Society rely for restoration of persons apparently
dead from sudden accidents, viz.
1. Inflation of the lungs.
2. Application of heat.
3. Internal Exhibition of stimulants.
4. Friction.
5. Electricity.
6. Exposure of the surface of the body to cool air.
7. Blood-letting.

We shall offer a few observations upon the methods of applying

these agents.
On the manner of producing artificial respiration.
We are indebted to Mr. Brodie for the valuable directions that are
to guide the execution of this important operation. (Manuscript
Notes.) A common pair of bellows will be found as manageable and
efficient an apparatus for the inflation of the lungs, as any
instrument that could be contrived; those manufactured for the
service of the Humane Society are not of a size sufficient to inflate
the lungs of even a large dog, much less those of man; nor is it
necessary to employ double bellows on this occasion, for the air will
escape from the lungs without being withdrawn by suction; besides
which, it is stated that the forcible exhaustion of the lungs is liable to
occasion pulmonic hemorrhage. It has been proposed to insert the
tube of the bellows into the trachea, by means of a wound in that
structure, but there are great objections to such a proceeding; the
hemorrhage which is likely to occur,[68] may inundate the windpipe;
besides which, the operation occasions delay, which, however
trifling, will be important in cases where the action of the heart has
become much enfeebled; and moreover the wound itself is an evil
which ought to be avoided, if artificial respiration can be established
without it; and were these objections even overruled, there still
remains another; experience has shewn that the air thus introduced
issues by the opening of the larynx, without having dilated the
lungs.
A tube may be constructed for the purpose of being inserted
through the mouth into the rima glottidis; if the patient be sensible,
the introduction of such a tube might be difficult; but as the patient
is in a state of insensibility, the introduction may usually be effected
without much difficulty, but not altogether without trouble; for the
mere circumstance of having to open the mouth, to pull forward the
epiglottis, to direct the tube into the proper aperture, may occasion
delay which will be of importance in cases where success depends
upon the skill with which the time has been economised.
It is for such reasons more expedient to inflate the lungs by
means of a tube inserted into one nostril, keeping the other and the
mouth carefully closed: the bellows having been thus disposed, the
air should be driven into the lungs with a certain degree of force; the
lungs will thus become fully inflated, and in the intervals between
the different inflations, the air from the lungs will escape by the
mouth and by the other nostril, and when the lungs are thus
emptied, the process may be repeated. There is but one objection to
this method of exciting artificial respiration, viz. that at each
inflation, a portion of air will sometimes find its way into the
stomach, through the œsophagus: it is very desirable to prevent
such an occurrence, for when the stomach is much distended with
air, the descent of the diaphragm is prevented, and, consequently, a
perfect inspiration cannot be accomplished. The passage of air into
the stomach may be prevented by pressing on the thyroid cartilage,
so as to close the communication between the pharynx and
œsophagus. All that is necessary for the operator is, to produce the
inspiration; we are recommended indeed to press the margin of the
ribs gently upwards, so as to expel the air, and produce expiration;
but this is altogether unnecessary, for the elasticity of the ribs, and
the pressure of the abdominal muscles and viscera, and the elasticity
of the lungs themselves, are quite sufficient to occasion the
expiration without any assistance from external pressure. We must
not omit to state that the inhalation of oxygen gas, instead of
common air, has been strongly recommended, not only as being in
itself a more powerful stimulus, but as being more efficient in the
removal of the accumulation of that carbonized matter which, under
ordinary circumstances of respiration, is regularly thrown off; the
practical eligibility however, of such a plan is very questionable, and
to say nothing of the difficulty of obtaining oxygen upon an occasion
where the least delay is fatal, it is very doubtful whether the effects
of this gas are really such as our theory would at once lead us to
believe. We have deemed it necessary to enter into these details, in
order to afford some practical instruction upon a subject of
manipulation but little understood, but which is undoubtedly the
most valuable of all the resources which art can furnish for the
preservation of human beings that are in danger of perishing from
accidental causes. The principal circumstances to be remembered
are comprised in the following precepts.
1. The lungs are to be sufficiently, but not too much inflated.
2. The inspiration must be made of sufficient frequency.
3. The air is to be allowed a free exit from the lungs, so that the
same air shall not be transmitted more than once.
4. The method of inflating the lungs must be simple, and easy of
adoption; for as the interval of time, during which the artificial
respiration can possibly be of any service, is very limited, it is
important to avoid whatever may occasion the least delay.

Application of Heat.

There is perhaps no medium through which we can more

successfully apply heat to the human body than that of the bath,
because we can manage its application with precision; we know the
exact degree of heat, and can avoid applying it in extremes; we, at
the same time, can communicate it more rapidly, and more equally,
than by any other means, and we are enabled to increase or
diminish the temperature, by the addition of fresh portions of water,
as circumstances may render it expedient.

Internal Exhibition of Stimulants.

The introduction of fluids into the stomach is not an easy process

in many cases of suspended animation, as trismus is by no means
an uncommon occurrence; where, however, the spasm of the jaw
has subsided, the practitioner with a little address may by means of
a flexible tube easily accomplish his object. Glysters will likewise
furnish an easy mode of applying stimulants.
Electricity.

No sooner was the discovery made that galvanism is capable of

exciting muscular contraction in animals apparently dead, than the
physiological enthusiast seized it with avidity, and at once hailed it as
the long desired influence that was to restore vigour to the
enfeebled, and resuscitation to those that were in a state of
suspended animation. It had been long known that muscles could be
made to contract, by irritating the nerves belonging to them with the
point of the scalpel, but not in a degree that remotely approached
the vigorous contractions occasioned by the galvanic influence,
whose stimulus seemed almost equivalent to that of volition. The
sanguine expectations, however, which were thus very naturally
excited, have ended in the most complete disappointment; and we
are bound to confess that although galvanism is capable of exciting
extraordinary contractions in the VOLUNTARY muscles, and of
astonishing the multitude, yet its influence does not extend to those
that are INVOLUNTARY. Bichat states distinctly that the involuntary
muscles are beyond the reach of galvanism.[69] Mr. Brodie has
frequently attempted to restore the heart’s action by the galvanic
stimulus, in an animal dead from syncope, but never with success.
The author of the present work may add, that he has attempted the
same object by modifying the experiment in several different ways,
but with no better success. But it may be said that, as galvanism will
excite the contractions of the diaphragm, and other muscles of
respiration, it may be made subservient to the purpose of producing
artificial respiration: granted,—but it never can be made to act with
the certainty, regularity, promptness, or convenience, which attend
the operation of a common pair of bellows, nor even if it could,
would any advantage be obtained which might not be equally
insured by the use of this latter simple instrument. It is, moreover,
questionable whether so powerful a stimulus may not produce a
subsequent exhaustion of the muscular energy; such effect indeed
would appear to have happened in the case related by Dr.
Babington, where the asphyxia had been occasioned by the fumes of
burning charcoal; “having passed,” says he, “a galvanic shock
through the chest, the patient instantly, to our surprise, drew his
breath deep; the muscles of the abdomen were seen to react,
though feebly, while those of the face were slightly convulsed, and
the eyelids were raised; at each successive application of this
powerful agent, the respirations were more forcibly performed, and
the stroke of the artery at the wrist rose in the same proportion.
Having procured a bladder filled with oxygen gas, we caused it to be
inspired, and we thought that it was followed by an increased
activity of the powers of respiration and circulation; as the heat of
the body was not deficient, we now sprinkled the face and chest
with cold water, which also had the effect of rousing the dormant
powers of sensation, as the respiratory muscles were uniformly
thrown by it into action, though in a more feeble and interrupted
manner than when we employed the galvanic influence. Having
received a large supply of oxygen gas, we repeated the inhalation
and the galvanic succussions alternately, through the chest and
head, every half-hour, for three hours, when the galvanic influence
was discontinued, as the heart, though uniformly excited by it,
seemed in the intervals to act more feebly, and we were
apprehensive that by exalting the action of one power continually,
we might destroy that equilibrium of forces which is necessary to the
maintenance of life.”[70]
TREATMENT OF PARTICULAR CASES OF ASPHYXIA.

CASE I.

Wherein the action of the heart fails before that of

the respiratory organs.
In no case of this description can artificial inflation of the lungs
afford the least assistance, for the left side of the heart always
contains florid blood at the moment of its cessation; and since this
fact proves that it failed in its action, while under the full influence of
duly oxygenized blood, how can we expect that the stimulus, which
was unable to preserve the heart’s action while yet in motion, shall
be able to re-excite it after it has ceased? Such a practice can only
have been suggested by that erroneous physiology which maintained
that the motion of the lungs excited that of the blood.
The preservation of the body from the influence of external cold is
always important, for it is only within a certain range of temperature
that the vital functions can be performed; and during a state of
asphyxia, the body is necessarily incapable of generating any portion
of animal heat; where the heat is lost it should be gradually
restored, and for such a purpose the introduction of wine, the
volatile alkali, and other stimulants, into the stomach, by means of a
flexible tube, would probably, in certain states of syncope, prove
serviceable; although in cases of suffocation it can never occasion
the least benefit. We have been also directed to employ frictions on
the surface of the body, for the purpose of assisting the circulation
of the blood; as if, says Mr. Brodie, (Manuscript Notes) this could
answer any useful purpose where the action of the heart has
ceased, or as if it could be necessary where it still continues.
Under the head ‘death from cold,’ we have stated that the left
cavities of the heart contain florid blood; it therefore follows that the
directions of the Humane Society, to inflate the lungs in such cases,
are founded in error.
CASE II.

Wherein the function of respiration ceases, while the

heart continues to circulate black blood.
It has been stated that in cases of suffocation the heart continues
to contract for a short period, after the cessation of breathing; that
this interval is extremely short, but liable to vary from several
causes; and that it is uniformly shorter in cases of death by
drowning, than in those by strangulation. To the physician this is an
interval of anxiety and importance; let him beware how he trifles
with the fleeting moments, in which alone the resources of his art
can be of any avail. If artificial respiration be established at this
period, the blood will become once more oxygenised, the action of
the heart will be continued, the scarlet blood will be transmitted to
the brain, and sensibility will therefore return; the nervous energy
will be once more transmitted to the respiratory organs, and the
animal will at length make a voluntary effort to inspire air. Here then
is the interval of time, during which artificial breathing may be
employed so as to effect a restoration to life, where death must
otherwise have been inevitable. Mr. Brodie has made a great variety
of interesting experiments upon this subject, from which may be
deduced the following important corollaries.
1. If the lungs be inflated, the action of the heart will continue.
2. If the action of the heart has become feeble, but the circulation
is nevertheless not entirely suspended, the inflation of the lungs
will cause the feeble actions to become again frequent and
vigorous.
3. If the action of the heart has entirely ceased, it is impossible to
restore it by the inflation of the lungs.
4. If the action of the heart has not entirely ceased, but is so
feeble as no longer to maintain the circulation, the artificial
respiration will prove as useless, as if the heart were perfectly
motionless.
There is still, however, another period at which artificial respiration
may be employed with the greatest advantage; we have stated that
after the natural respiration has been re-established, and the animal
would appear to be advancing towards recovery, it not unfrequently
relapses into a state of insensibility, becomes convulsed, and dies. As
this depends upon the black blood which is circulating through the
brain, so paralysing that organ as to prevent a necessary
transmission of its influence to the muscles of respiration, life may
be preserved if artificial respiration be established until the brain is
again supplied with duly oxygenized blood; after which the animal
will be enabled to perform its own functions without any assistance
from art.
The same treatment will, of course, apply in every case where the
natural respiration ceases in consequence of being deprived of a due
supply of nervous energy, from the insensibility of the brain; as from
a blow on the head—the action of a narcotic poison—from lightning?
It has been proposed, in cases of suffocation, to take away blood
from some of the larger veins; as far as relates to the asphyxia, no
advantage can accrue from such a practice, but incidental benefit
may arise where congestion has taken place in the brain, as happens
in hanging: in such cases the jugular veins are those from which the
blood can be taken with the greatest chance of success.
Advantage is also said to accrue from the application of volatile
alkali, or other pungent bodies to the inside of the nostrils; whatever
promotes sneezing or coughing is supposed to give a succussion to
the diaphragm and its antagonist muscles, and thereby to promote
the re-establishment of respiration.
Cordials, moderate warmth, and quiet, are the resources upon
which we are to rely for the ultimate recovery of the vital powers,
after the complete establishment of the function of respiration.
For a long period, injections of tobacco enjoyed a high, but
unmerited reputation amongst the medicinal agents that were
supposed capable of rousing the latent energies of life, in cases of
suspended animation; and strange as it may appear, this most
powerful narcotic poison, until within a few years, was annually
recommended for such purposes by those who professed to instruct
the profession and the public upon these important topics; this may
be considered as one of the most stupendous errors that ever
occurred in the exercise of the medical art.
Where the asphyxia has arisen from the inhalation of noxious
vapours, as those emitted by burning charcoal, the exposure of the
body to cold has been strongly recommended. In Russia, where from
the mode of heating the dwellings, accidents of this kind very
frequently occur, the general practice is to rub the body with snow,
and it is said with the happiest effect; this plan, says Dr. Babington,
is probably of use, from the strong impression which is made upon
the skin as a sentient organ. It is also a well known fact, that the
recovery of the dogs which are made the subjects of experiment in
the Grotto del Cane, is much favoured by their being plunged into a
neighbouring lake.
Is it necessary to repeat, that the idea respecting the presence of
any considerable portion of water in the lungs of a drowned person,
has no foundation in truth? we should have scarcely deemed the
notice of such a fallacy, and that of the practice founded upon it, of
hanging by the heels, called for in this place, had not an opinion
been lately delivered, by a medical witness, that a person drowned
in the Thames might possibly have been recovered, but for the
impurity of the water, arising from the gas-works. We have only to
observe upon this occasion, that had the individual in question
recovered in the hands of a practitioner who could have delivered so
absurd an opinion, he would have been more indebted to good
fortune than to skilful attention.
A drowned animal will, in general, be recovered more slowly and
with greater difficulty than one which has fallen into a state of
asphyxia from strangulation. It is probable that, in the former case,
the sudden reduction of temperature will contribute to the more
rapid extinction of vitality.
Having thus examined the pretensions to which the several modes
of restoring animation are entitled, we may conveniently introduce in
this place some observations upon the different methods which have
been adopted to secure condemned criminals against the fatal
effects of their execution. There can be no doubt but that by making
an opening in the trachea, below the ligature, death might in some
cases be prevented, provided the neck were not dislocated, nor the
weight of the body very considerable. Richerand says, that a
surgeon of the imperial armies, whose veracity cannot be
questioned, assured him that he had saved the life of a soldier by
performing the operation of laryngotomy some hours before he was
executed.
Dr. Male[71] states that it was tried on one Gordon, a butcher, who
was executed at the Old Bailey in the early part of the last century;
the body having hung the usual time, was removed to a
neighbouring house, where a surgeon waited to receive it, and
enforce every means calculated to restore animation: he opened his
eyes, and sighed, but soon expired: the want of success was
attributed to his great weight, but we apprehend that, if the
statement be correct as to his opening his eyes and sighing, the
failure must have depended upon want of skill in the operators. We
have yet to notice those cases of spontaneous recovery which have
taken place after execution, and which are too well authenticated to
admit of doubt; upon this point we would observe, that such results
by no means militate against the accuracy of the physiological views
which have been already presented to our readers. Whenever such a
recovery occurs, the strangulation has never been complete, and
feeble motions of the heart have been preserved by imperfect and
occasional respirations, during the interval of suspension; this may
depend, in a great measure, upon the situation of the noose; if
placed at the side of the neck, it would be pulled tight by the weight
of the body; but if at the back of the neck, it would be far otherwise.
John Smith, who was executed at Tyburn on the 24th of December
1705, was cut down in consequence of the arrival of a reprieve,
nearly fifteen minutes after he had been turned off, but is said to
have been recovered by venesection and other means[72]; Governor
Wall was a long time in the act of dying, and it was subsequently
discovered that this was owing to an ossified portion of the trachea
resisting the pressure of the rope; but the most extraordinary
instance of this kind, and one well authenticated, is that of Margaret
Dickson, of Musselburgh, who was tried and convicted in Edinburgh
in the year 1728, for the murder of her child; her conviction was
accomplished by the evidence of a medical person, who deposed
that the lungs of the child swam in water; there were, however,
strong reasons to suspect the justness of the verdict, and the sequel
of the story was well calculated to cherish a superstitious belief on
the occasion. After execution, her body was cut down, and delivered
to her friends for the rites of interment; it was accordingly placed in
a coffin, and sent in a cart to be buried at her native place, but the
weather being sultry, the persons who had the body in charge
stopped to drink, at a village called Peppermill, about two miles from
Edinburgh; while they were refreshing themselves, one of them
perceived the lid of the coffin move, and uncovering it, the woman
immediately sat up, and most of the spectators ran away with every
sign of trepidation; a person, however, who was in the public house
immediately bled her, and in about an hour she was put to bed, and
by the following morning, was so far recovered as to be able to walk
to her own house[73], after which she lived twenty-five years and had
several children.[74]
OF THE CORONER’s INQUEST.

The office of Coroner (Coronator, from his duty in Pleas of the

Crown, 2d Inst. 31. 4. Inst. 271) which is of great antiquity, was also
of considerable dignity;[75] for the Coroner, together with the Sheriff,
was to keep the peace of the county. He is to be elected by the full
county, and for life (except in cases of misconduct, when he may be
removed). The writ De Coronatore eligendo, F.N.B. 163, commands
the Sheriff “quod talem eligi faciat, qui melius et sciat et velit et
possit officio illi intendere”, and the 3 Edw. 1 c. 10. enacts, that none
but lawful and discreet knights should be chosen. But now it is held
sufficient if he have enough to be made a knight (1 Bl. Com. 347),
which is but lands to the amount of £20 per annum, (I Edw. 1. Stat.
de milit). But as the office is attended with many unpleasant duties,
gentlemen, in these nicer times, have shrunk from its performance,
and it has consequently fallen into disrepute; and too frequently into
low and indigent hands. For though in great counties, and some
populous places, it is held by very worthy and experienced men, yet
in remoter parts it is to be feared that it is ill exercised; and at least,
that the persons holding it have not the learning and practice
necessary for its due execution. And this in all probability is an
increasing evil; for an office once fallen into disrepute, and only
propped by the addition of emoluments to be derived from fees (per
job), generally becomes venal; and there is now too much reason to
fear, that decency may be outraged by the ill-timed activity of
some[76], as much as justice is defeated by the corruption and
supineness of others, who have of late been chosen to this ancient
and once honorable office. It is therefore to be wished that some
legislative measure may correct or prevent this evil, by restricting
the elections to persons duly qualified; and by appointing medical
assessors or inspectors, who might usefully assist the Coroner in the
discharge of his duties in cases of inquisition of death.
The statute De Officio Coronatoris, 4 Edw. 1 c. 2. directs the mode
in which Inquisitions of Death shall be held. “The Coroner, when
commanded by the King’s bailiffs, or by honest men of the county,
shall go to the places where any be slain, or suddenly dead or
wounded, and shall forthwith command four of the next towns[77], or
five or six to appear before him, in such a place; and when they are
come thither, the coroner upon the oath of them shall enquire if they
know where the person was slain; whether it were in any house,
field, bed, town, tavern, or company, and who were there. Likewise
it is to be enquired who were culpable either of the act or of the
force; and who were present, either men or women, of what age, if
they can speak or have any discretion. And such as are found
culpable by inquisition shall be taken and delivered to the sheriff,
and committed to gaol; and such as be found, and be not culpable
(i.e. the witnesses, and these the coroner shall bind over by
recognizance to the next assizes,) shall be attached until the coming
of the justices[78] and their names written in the coroner’s roll. If any
be slain and the body found in the fields or woods; first, it is to be
enquired whether he was slain in the same place or not;[79] and if it
were brought and laid there, endeavour shall be made to follow their
steps who brought the body thither; whether brought upon a horse
or in a cart. Also it shall be inquired, whether the dead person were
known or a stranger, and where he lay the night before. And if any
be found culpable of the murder, the coroner shall immediately go
into his house, and inquire what goods he has, &c. how much land,
and the yearly value, and what corn on the ground, which shall be
valued and delivered to the township, which shall be answerable
before the justices for all; and the land shall remain in the king’s
hands until the lords of the fee have made fine for it, &c.
“Also it is to be enquired of those who were drowned or suddenly
dead; and after it is to be seen of such bodies whether they were so
drowned or slain, or strangled by the sign of a cord tied straight
about their necks, or about any of their members, or upon any other
hurt found upon their bodies: whereupon they shall proceed in the
form above said. And if they were slain, then ought the coroners to
attach the finders and all others in company.
“Upon appeal of wounds and such like, especially if the wounds be
mortal, the parties appealed shall be taken immediately, and kept
until it be known perfectly whether he that is hurt shall recover or
not; and if he die, the offenders shall be kept: and if the party
recover, the offenders shall be attached by four or six pledges after,
as the wound is great or small: if it be for a maim, he shall find more
than four pledges: and two pledges if it be for a small wound
without mayhem. Also all wounds ought to be viewed; the length,
breadth, and depth, and with what weapons, and in what part of the
body the wound or hurt is, and how many wounds there be, and
who gave them: all which must be enrolled by the coroner.
“Moreover if any be appealed, the party appealing of the fact shall
be taken, and the party appealed of the force shall be attached also,
and kept in ward, until the parties appealed of the fact be attainted
or delivered.
“Also horses, boats, carts, &c. whereby any are slain, shall be
valued, and delivered unto the towns as beforesaid.
“If any be suspected of the death of any man, being in danger of
life, he shall be taken and imprisoned as before is said.”
This statute is but in confirmation of the common law, and
therefore does not restrain the powers of the coroner which he
before possessed, even though they be not mentioned in it. 1 East.
P. C. 381, where see observations on each part of this duty.
He is to inroll the verdict of his jury, written on parchment, and
return the Inquisition, either to the Justices of the next gaol delivery
of the county, or certify it into the King’s Bench, 2 Roll. Abr. 32.
He must take notes of the evidence,[80] and bind the witnesses to
appear, for neglect of which he may be fined, 1 & 2 Ph. & Mary, c.
13. 1 Lil. Abr. 327. And if he hath not enough to answer, his fine (for
this or any other offence in execution of his office), shall be levied
on the county, as a punishment for electing an insufficient officer.
Mirror, c. 1. s. 3. 2 Inst. 175.
When it happens that any person comes to an unnatural death,
the township shall give notice thereof to the coroner. Otherwise if
the body be interred before he come, the township shall be
amerced. Hale P.C. 170. And Holt, C. J. says, It is a matter indictable
to bury a man that dies a violent death, before the Coroner’ Inquest
have sat upon him. 2 Hawk. P.C. n. 8. 1 Burn’s Just. 562.
Though it is not necessary that the inquisition be taken in the
place where the body was viewed, 2 Hawk. P.C. c. 9. s. 25. yet he
has no authority to take an Inquisition of Death, without a view of
the body, and if an inquest be taken by him without such view, it is
void. 2 Lev. 140[81]. But after the view, which must be by the jury
and coroner together, the inquest may adjourn to a more convenient
place.[82]
He may in convenient time take up a dead body that hath been
buried, in order to view it: but if it be buried so long that he can
discover nothing, or if there be danger of infection, the inquest
ought not to be taken by the coroner, but by Justices of Peace, by
the testimony of witnesses; for none can take it on view, but the
coroner. Bro. Coron. 167. 173. If the body is improperly buried, or
suffered to lie till it stinks, the town shall be amerced. 2 Danv. Ab.
209. Hale, P.C. 270. 2 Hawk. 48.
A Coroner’s Inquisition being final, the coroner ought to hear
counsel[83] and evidence on both sides.[84] 2 Sid. 90. 101. He must
admit evidence as well against the king’s interest as for it; and for
omitting to do so, his inquisition may be quashed. 2 Hale, P. C. 60.
[85]
1 East’s P.C. 383.
The coroner among other things must enquire of the deodand,
which on the violent death of any one, even though purely
accidental, has accrued to the king or his grantee.
This mulct was, in ancient times, applied to the purpose of
purchasing masses, for the repose of the soul of the deceased; it is
now converted into an ill apportioned, arbitrary, or, in a few cases,
inadequate fine[86] on the individual, whose property has been,
whether innocently or culpably, the cause of death. It is as absurd
that a ship under sail, from which a man has fallen and been
drowned, should be forfeited to the king; as it is lamentable that the
ignorant, and too frequently the criminally negligent vender of oxalic
acid for Epsom salts, should escape all punishment.
Where a thing is not in motion, that part of it which actually
caused the death is alone forfeited, “as if a man be climbing on the
wheel of a cart, and is killed by falling from it, the wheel alone is a
deodand. 1 Bl. Com. 300. But whenever the thing is in motion, not
only that part which immediately gives the wound, (as the wheel
which runs over his body) but all the things which move with it, and
help to make the wound more dangerous (as the cart and loading,
which increase the pressure of the wheel) are forfeited.” ibid. The
utmost penalty of this law might often be inflicted on the proprietors
of stage coaches, where the wilful negligence, drunkenness, or
brutality of the driver had occasioned the loss of life. “It matters not
whether the owner were concerned in the killing or not; for, if a man
kill another with my sword, the sword is forfeited.” ibid. The learned
Commentator thus concludes, “But juries have of late very frequently
taken upon themselves to mitigate these forfeitures, by finding only
some trifling thing, or part of an entire thing, to have been the
occasion of the death. And in such cases, although the finding of the
jury be hardly warrantable by law, the Court of King’s Bench hath
generally refused to interfere on behalf of the lord of the franchise,
to assist so unequitable a claim.” 1 Com. 301. Thus is the justice of
the country injured, in order to restrain the rapacity of individuals,
improperly invested with the prerogatives of the crown. See also 1
East. P. C. 386.
A coroner may be punished for misconduct by fine, imprisonment,
or removal; as if he be remiss in coming to do his office when he is
sent for, he shall be removed by virtue of the statute De
Coronatoribus 4 Ed. l. c. 2: Salk. 37. Hale P. C. 170. or if he do not
properly execute his office. 1 Lill. Abr. 327.
If his Inquisition be quashed, and a melius Inquirendum is
granted, that Inquisition must be taken by the Sheriffs or
Commissioners, upon affidavits.[87] 1 Danv. Abr. 210. Salk. 190.
The filing of a coroner’s inquest may also be stopped for
mismanagement. 1 Mod. 82. If he conceal felonies he shall be fined,
and suffer one year’s imprisonment. 3 Ed. 1 c. 9. In Lord Buckhurst’s
case a coroner not returning his inquisition of murder to the next
gaol delivery, but suppressing it, was discharged from his office, and
fined £100. 1 Kebl. 280.
If a coroner be convicted of extortion, wilful neglect of duty, or
misdemeanor in his office, the Court before whom he shall be
convicted, may adjudge that he shall be removed from his office. 25
Geo. 2. c. 29.
And lastly, by the writ De Coronatore exonerando, F.N.B. 163. 164:
he may be discharged for negligence, or insufficiency, in the
discharge of his duty, and when coroners are so far engaged in any
other public business that they cannot attend the office; or if they be
disabled by old age or disease, or have not sufficient lands, or live in
an inconvenient part of the county. 2 Inst. 32. 2 Hawk. P.C. c. 9. s.
12. But if any such writ be obtained on an untrue suggestion, the
coroner may procure a commission out of Chancery to enquire
thereof; and the king may grant a supercedeas of the writ. Reg.
Orig. 177. 178. F.N.B. 164. As the coroner’s is an office of freehold,
the Court of Chancery will not suffer the writ to issue, unless on
affidavit that the defendant has been served with notice of the
petition for it. 3 Atk. 184. On the election of a new coroner the office
of the old one is ipso facto extinguished.
We have entered more fully into this description of the office and
duties of coroner in general, as we deem the due execution of them
to be of the utmost importance to the public welfare; not indeed
intending it as a guide to coroners themselves, for to that purpose it
would be insufficient; but to give some insight into the nature and
character of the office, to those who may, from time to time, be
called upon to aid its administration. It is however necessary for us
to add that there are some exceptions to the above mentioned rules,
arising out of local customs and peculiar jurisdictions; thus the Lord
Mayor of London is by virtue of his office, coroner within the City,
and the Court is holden before him or his deputy. 4 Inst. 250. And
other places, as some of the Royal residences, &c. have their
separate coroners; but all, whatever the mode of election or
appointment, are in cases of misconduct subject to the jurisdiction of
the Court of King’s Bench.

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1. An account can have debit entries and credit entries.

2. A debit to an asset account indicates an increase in that account.

3. The normal balance of all liability accounts is a debit.

4. An asset is increased by a debit.

6. The normal balance in an asset account is a debit.

8. The normal balance of a revenue account is a credit.

9. The normal balance for the cash account is a credit.

14. A transaction must be analyzed to determine which accounts it will effect.

16. All business transactions must have a corresponding journal entry.

19. The accounting cycle is a series of steps followed by accountants in preparing

24. Posting is the transfer of journal entries to the ledger accounts.

25. The chart of accounts is list of all the accounts in a company.

27. A ledger is the entire group of accounts maintained by a company.

28. Posting must be completed before a trial balance can be done.

42. The left side of an account is

43. Which one of the following is NOT a part of an account?

46. An account consists of

49. A debit to an asset account always indicates

50. A debit to a liability account always indicates

51. The normal balance of any account is the

52. The side of the account where increases are recorded

55. A debit is NOT the normal balance for

57. Which of the following correctly identifies normal balances of accounts?

58. To increase a liability account, the account is

59. Which of the following is NOT true about an asset?

62. Which account below is NOT a subdivision of owner's equity?

63. When an owner makes a withdrawal

64. The drawings account

65. Which of the following statements is NOT true?

66. A credit to the accounts receivable account

69. An account balance is

71. All of the following transactions should be recorded except for

72. A debit to an expense account

Although our researches into the causes and phenomena of

We shall offer a few observations upon the methods of applying

There is perhaps no medium through which we can more

Internal Exhibition of Stimulants.

The introduction of fluids into the stomach is not an easy process

No sooner was the discovery made that galvanism is capable of

Wherein the action of the heart fails before that of

Wherein the function of respiration ceases, while the

The office of Coroner (Coronator, from his duty in Pleas of the

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