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 CHAPTER 6
INVENTORIES
DISCUSSION QUESTIONS

1. The receiving report should be reconciled to 6. LIFO. In periods of rising prices, the use of
the initial purchase order and the vendor’s LIFO will result in the lowest net income and
invoice before recording or paying for inven- thus the lowest income tax expense.
tory purchases. This procedure will verify 7. Net realizable value (estimated selling price
that the inventory received matches the type less any direct cost of disposition, such as
and quantity of inventory ordered. It also sales commissions).
verifies that the vendor’s invoice is charging
8. a. Gross profit for the year was understat-
the company for the actual quantity of inven-
ed by $23,950.
tory received at the agreed-upon price.
2. A physical inventory should be taken period- b. Merchandise inventory and stockhold-
ers’ equity (retained earnings) were un-
ically to test the accuracy of the perpetual
derstated by $23,950.
records. In addition, a physical inventory will
identify inventory shortages or shrinkage. 9. Mistletoe Company. Since the merchandise
was shipped FOB shipping point, title
3. No, they are not techniques for determining
passed to Mistletoe Company when it was
physical quantities. The terms refer to cost
flow assumptions, which affect the determi- shipped and should be reported in Mistletoe
Company’s financial statements at October
nation of the cost prices assigned to items in
31, the end of the fiscal year.
the inventory.
10. Manufacturer’s; The manufacturer retains title
4. a. LIFO c. LIFO
until the goods are sold. Thus, any unsold
b. FIFO d. FIFO merchandise at the end of the year is part of
5. FIFO the manufacturer’s (consignor’s) inventory,
even though the merchandise is in the
hands of the retailer (consignee).

385
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accessible website, in whole or in part.
 PRACTICE EXERCISES

PE 6–1A

Gross Profit Ending Inventory

July July 31
a. First-in, first-out (FIFO) $65 ($225 – $160) $344 ($168 + $176)

b. Last-in, first-out (LIFO) $49 ($225 – $176) $328 ($160 + $168)

c. Average cost $57 ($225 – $168) $336 ($168 × 2)

PE 6–1B

Gross Profit Ending Inventory

April April 30
a. First-in, first-out (FIFO) $19 ($29 – $10) $26 ($12 + $14)

b. Last-in, first-out (LIFO) $15 ($29 – $14) $22 ($10 + $12)

c. Average cost $17 ($29 – $12) $24 ($12 × 2)

PE 6–2A

a. Cost of merchandise sold (August 28):

20 units @ $80 $1,600

5 units @ $85 425
25 $2,025

b. Inventory, August 31: $2,975 = 35 units × $85

PE 6–2B

a. Cost of merchandise sold (March 24):

12 units @ $15 $ 180

63 units @ $18 1,134
75 $1,314

b. Inventory, March 31: $1,116 = 62 units × $18

386
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accessible website, in whole or in part.
PE 6–3A

a. Cost of merchandise sold (November 26):

$5,040 = (84 units × $60)

b. Inventory, November 30:

18 units @ $50 $ 900
16 units @ $60 960
34 $1,860

PE 6–3B

a. Cost of merchandise sold (January 27):

$1,440 = (80 units × $18)

b. Inventory, January 31:

15 units @ $17 $ 255

45 units @ $18 810
60 $1,065

PE 6–4A

a. First-in, first-out (FIFO) method: $594 = 11 units × $54

b. Last-in, first-out (LIFO) method: $495 = 11 units × $45

c. Average cost method: $550 (11 units × $50), where average cost = $50 =
$2,250/45 units

PE 6–4B

a. First-in, first-out (FIFO) method: $2,722 = (20 units × $119) + (3 units × $114)

b. Last-in, first-out (LIFO) method: $2,682 = (10 units × $120) + (13 units × $114)

c. Average cost method: $2,645 (23 units × $115), where average cost = $115 =
$18,400/160 units

387
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accessible website, in whole or in part.
PE 6–5A

A B C D E F G
1 Unit Unit Total
2 Inventory Cost Market Lower
3 Commodity Quantity Price Price Cost Market of C or M
4 IA17 200 $40 $38 $ 8,000 $ 7,600 $ 7,600
5 TX24 150 55 60 8,250 9,000 8,250
6 Total $16,250 $16,600 $15,850

PE 6–5B

A B C D E F G
1 Unit Unit Total
2 Inventory Cost Market Lower
3 Commodity Quantity Price Price Cost Market of C or M
4 MT22 1,500 $ 7 $ 4 $10,500 $ 6,000 $ 6,000
5 WY09 900 22 25 19,800 22,500 19,800
6 Total $30,300 $28,500 $25,800

PE 6–6A

Amount of Overstatement
(Understatement)
Balance Sheet:
Merchandise inventory understated* ........... $(7,525)
Current assets understated........................... (7,525)
Total assets understated ............................... (7,525)
Stockholders’ equity understated ................ (7,525)
Income Statement:
Cost of merchandise sold overstated .......... $ 7,525
Gross profit understated ............................... (7,525)
Net income understated ................................ (7,525)
*$90,700 – $83,175 = $7,525

388
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accessible website, in whole or in part.
PE 6–6B

Amount of Overstatement
(Understatement)
Balance Sheet:
Merchandise inventory overstated* .............. $35,000
Current assets overstated ............................. 35,000
Total assets overstated ................................. 35,000
Stockholders’ equity overstated ................... 35,000
Income Statement:
Cost of merchandise sold understated ........ $(35,000)
Gross profit overstated.................................. 35,000
Net income overstated ................................... 35,000
*($580,000 – $545,000 = $35,000)

PE 6–7A

a. Inventory Turnover 2012 2011

Cost of merchandise sold ... $882,000 $680,000
Inventories:
Beginning of year ............ $200,000 $140,000
End of year ....................... $290,000 $200,000
Average inventory ............... $245,000 $170,000
[($200,000 + $290,000) ÷ 2] [($140,000 + $200,000) ÷ 2]
Inventory turnover ............... 3.6 4.0
($882,000 ÷ $245,000) ($680,000 ÷ $170,000)

b. Number of Days’ Sales in

Inventory 2012 2011
Cost of merchandise sold ... $882,000 $680,000
Average daily cost of
merchandise sold ............ $2,416.4 $1,863.0
($882,000 ÷ 365 days) ($680,000 ÷ 365 days)
Average inventory ............... $245,000 $170,000
[($200,000 + $290,000) ÷ 2] [($140,000 + $200,000) ÷ 2]
Number of days’ sales in
inventory .......................... 101.4 days 91.3 days
($245,000 ÷ $2,416.4) ($170,000 ÷ $1,863.0)

389
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PE 6–7A (Concluded)

c. The decrease in the inventory turnover from 4.0 to 3.6 and the increase in the
number of days’ sales in inventory from 91.3 days to 101.4 days indicate un-
favorable trends in managing inventory.

PE 6–7B

a. Inventory Turnover 2012 2011

Cost of merchandise sold ... $1,800,000 $1,428,000
Inventories:
Beginning of year ............ $570,000 $450,000
End of year ....................... $630,000 $570,000
Average inventory ............... $600,000 $510,000
[($570,000 + $630,000) ÷ 2] [($450,000 + $570,000) ÷ 2]
Inventory turnover ............... 3.0 2.8
($1,800,000 ÷ $600,000) ($1,428,000 ÷ $510,000)

b. Number of Days’ Sales in

Inventory 2012 2011
Cost of merchandise sold ... $1,800,000 $1,428,000
Average daily cost of
merchandise sold ............ $4,931.5 $3,912.3
($1,800,000 ÷ 365 days) ($1,428,000 ÷ 365 days)
Average inventory ............... $600,000 $510,000
[($570,000 + $630,000) ÷ 2] [($450,000 + $570,000) ÷ 2]
Number of days’ sales
in inventory ...................... 121.7 days 130.4 days
($600,000 ÷ $4,931.5) ($510,000 ÷ $3,912.3)

c. The increase in the inventory turnover from 2.8 to 3.0 and the decrease in the
number of days’ sales in inventory from 130.4 days to 121.7 days indicate fa-
vorable trends in managing inventory.

390
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accessible website, in whole or in part.
 EXERCISES

Ex. 6–1

Switching to a perpetual inventory system will strengthen A4A Hardware’s inter-

nal controls over inventory, since the store managers will be able to keep track of
how much of each item is on hand. This should minimize shortages of good-
selling items and excess inventories of poor-selling items.
On the other hand, switching to a perpetual inventory system will not eliminate
the need to take a physical inventory count. A physical inventory must be taken
to verify the accuracy of the inventory records in a perpetual inventory system. In
addition, a physical inventory count is needed to detect shortages of inventory
due to damage or theft.

Ex. 6–2

a. Appropriate. The inventory tags will protect the inventory from customer
theft.
b. Inappropriate. The control of using security measures to protect the inventory
is violated if the stockroom is not locked.
c. Inappropriate. Good controls include a receiving report, prepared after all in-
ventory items received have been counted and inspected. Inventory pur-
chased should only be recorded and paid for after reconciling the receiving
report, the initial purchase order, and the vendor’s invoice.

391
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accessible website, in whole or in part.
Ex. 6–3

a.
Portable Video Players
Purchases Cost of Merchandise Sold Inventory
Unit Total Unit Total Unit Total
Date Quantity Cost Cost Quantity Cost Cost Quantity Cost Cost
June 1 75 40 3,000
6 60 40 2,400 15 40 600
14 90 42 3,780 15 40 600
90 42 3,780
19 15 40 600 55 42 2,310
35 42 1,470
25 20 42 840 35 42 1,470
30 80 45 3,600 35 42 1,470
80 45 3,600
30 Balances 5,310 5,070

b. Since the prices rose from $40 for the June 1 inventory to $45 for the purchase on June 30, we would expect
that under last-in, first-out the inventory would be lower.

Note to Instructors: Exercise 6–4 shows that the inventory is $5,040 under LIFO.

392
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accessible website, in whole or in part.
Ex. 6–4
Portable Video Players
Purchases Cost of Merchandise Sold Inventory
Unit Total Unit Total Unit Total
Date Quantity Cost Cost Quantity Cost Cost Quantity Cost Cost
June 1 75 40 3,000
6 60 40 2,400 15 40 600
14 90 42 3,780 15 40 600
90 42 3,780
19 50 42 2,100 15 40 600
40 42 1,680
25 20 42 840 15 40 600
20 42 840
30 80 45 3,600 15 40 600
20 42 840
80 45 3,600
30 Balances 5,340 5,040

393
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accessible website, in whole or in part.
Ex. 6–5

a.
Prepaid Cell Phones
Purchases Cost of Merchandise Sold Inventory
Unit Total Unit Total Unit Total
Date Quantity Cost Cost Quantity Cost Cost Quantity Cost Cost
July 1 800 45 36,000
10 500 50 25,000 800 45 36,000
500 50 25,000
12 500 50 25,000 600 45 27,000
200 45 9,000
14 300 45 13,500 300 45 13,500
20 450 52 23,400 300 45 13,500
450 52 23,400
31 250 52 13,000 300 45 13,500
200 52 10,400
31 Balances 60,500 23,900

b. Since the prices rose from $45 for the July 1 inventory to $52 for the purchase on July 20, we would expect
that under first-in, first-out the inventory would be higher.

Note to Instructors: Exercise 6–6 shows that the inventory is $25,900 under FIFO.

394
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accessible website, in whole or in part.
Ex. 6–6
Prepaid Cell Phones
Purchases Cost of Merchandise Sold Inventory
Unit Total Unit Total Unit Total
Date Quantity Cost Cost Quantity Cost Cost Quantity Cost Cost
July 1 800 45 36,000
10 500 50 25,000 800 45 36,000
500 50 25,000
12 700 45 31,500 100 45 4,500
500 50 25,000
14 100 45 4,500
200 50 10,000 300 50 15,000
20 450 52 23,400 300 50 15,000
450 52 23,400
31 250 50 12,500 50 50 2,500
450 52 23,400
31 Balances 58,500 25,900

395
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accessible website, in whole or in part.
Ex. 6–7

a. $15,540 ($84 × 185 units)

b. $15,100 [($80 × 60 units) + ($82 × 100 units) + ($84 × 25 units)] = $4,800 +
$8,200 + $2,100

Ex. 6–8

a. $7,812 (12 units at $495 plus 4 units at $468) = $5,940 + $1,872

b. $6,138 (9 units at $360 plus 7 units at $414) = $3,240 + $2,898
c. $7,056 (16 units at $441; $26,460/60 units = $441)
Cost of merchandise available for sale:
9 units at $360 ........................................................ $ 3,240
18 units at $414 ........................................................ 7,452
21 units at $468 ........................................................ 9,828
12 units at $495 ........................................................ 5,940
60 units (at average cost of $441) .......................... $26,460

396
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accessible website, in whole or in part.
Ex. 6–9

Cost
Merchandise Merchandise
Inventory Method Inventory Sold
a. FIFO ..................... $4,986 $ 9,639
b. LIFO ..................... 4,365 10,260
c. Average cost ....... 4,680 9,945
Cost of merchandise available for sale:
21 units at $180 ........................................................ $ 3,780
29 units at $195 ........................................................ 5,655
10 units at $204 ........................................................ 2,040
15 units at $210 ........................................................ 3,150
75 units (at average cost of $195) .......................... $14,625
a. First-in, first-out:
Merchandise inventory:
15 units at $210 ........................................................ $3,150
9 units at $204 ........................................................ 1,836
24 units ..................................................................... $4,986
Merchandise sold:
$14,625 – $4,986 ....................................................... $9,639
b. Last-in, first-out:
Merchandise inventory:
21 units at $180 ........................................................ $3,780
3 units at $195 ........................................................ 585
24 units ..................................................................... $4,365
Merchandise sold:
$14,625 – $4,365 ....................................................... $10,260
c. Average cost:
Merchandise inventory:
24 units at $195 ($14,625/75 units) ......................... $4,680
Merchandise sold:
$14,625 – $4,680 ....................................................... $9,945

397
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accessible website, in whole or in part.
Ex. 6–10

a. 1. FIFO inventory > (greater than) LIFO inventory

2. FIFO cost of goods sold < (less than) LIFO cost of goods sold
3. FIFO net income > (greater than) LIFO net income
4. FIFO income tax > (greater than) LIFO income tax

b. In periods of rising prices, the income shown on the company’s tax return
would be lower than if FIFO were used; thus, there is a tax advantage of using
LIFO.

Note to Instructors: The federal tax laws require that if LIFO is used for tax pur-
poses, LIFO must also be used for financial reporting purposes. This is known as
the LIFO conformity rule. Thus, selecting LIFO for tax purposes means that the
company’s reported income will also be lower than if FIFO had been used. Com-
panies using LIFO believe the tax advantages from using LIFO outweigh any neg-
ative impact of reporting a lower income to shareholders.

Ex. 6–11

A B C D E F G
1 Unit Unit Total
2 Inventory Cost Market Lower
3 Commodity Quantity Price Price Cost Market of C or M
4 AL65 40 $28 $30 $ 1,120 $ 1,200 $ 1,120
5 CA22 50 70 65 3,500 3,250 3,250
6 LA98 110 6 5 660 550 550
7 SC16 30 40 30 1,200 900 900
8 UT28 75 60 62 4,500 4,650 4,500
9 Total $10,980 $10,550 $10,320

Ex. 6–12

The merchandise inventory would appear in the Current Assets section, as fol-
lows:
Merchandise inventory—at lower of cost (FIFO) or market ........ $10,320
Alternatively, the details of the method of determining cost and the method of
valuation could be presented in a note.

398
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accessible website, in whole or in part.
Ex. 6–13

a. Balance Sheet
Merchandise inventory ............ $11,350* understated
Current assets .......................... $11,350 understated
Total assets ............................... $11,350 understated
Stockholders’ equity
(retained earnings) .............. $11,350 understated
*$11,350 = $451,000 – $439,650
b. Income Statement
Cost of merchandise sold ........ $11,350 overstated
Gross profit ............................... $11,350 understated
Net income ................................ $11,350 understated
c. Income Statement
Cost of merchandise sold ........ $11,350 understated
Gross profit ............................... $11,350 overstated
Net income ................................ $11,350 overstated
d. The December 31, 2013, balance sheet would be correct, since the 2012 inven-
tory error reverses itself in 2013.

Ex. 6–14

a. Balance Sheet
Merchandise inventory ............ $12,000* overstated
Current assets .......................... $12,000 overstated
Total assets ............................... $12,000 overstated
Stockholders’ equity
(retained earnings) .............. $12,000 overstated
*$12,000 = $350,000 – $338,000
b. Income Statement
Cost of merchandise sold ........ $12,000 understated
Gross profit ............................... $12,000 overstated
Net income ................................ $12,000 overstated
c. Income Statement
Cost of merchandise sold ........ $12,000 overstated
Gross profit ............................... $12,000 understated
Net income ................................ $12,000 understated
d. The December 31, 2013, balance sheet would be correct, since the 2012 inven-
tory error reverses itself in 2013.

399
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accessible website, in whole or in part.
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 11. He is always forgetting (for-getting).
12. Because they are too long and too loose (Toulon and
Toolouse).
13. R U E (are you he).
14. Adriatic (a dry attic).
15. Hymen.
16. It is a deck oration (decoration).
17. It follows the sea (C).
18. The cat’ll eat it (the cattle eat it).
19. There is no parting there.
20. S X (Essex).
21. He is ruffled.
22. She sows tares while the husbandman sleeps.
23. It is often told (tolled).
24. Because they found little profit (prophet) in the rushes on the
banks.
25. Because one is a taper in a cavern, the other a caper in a
tavern.
26. Jeroboam, Samuel, Benjamin (Jerry beau ’em; Sam you will;
Ben jam in).
27. Herodias’ daughter, because she got ahead of John the
Baptist on a charger.
28. They were snaked out.
29. It took him forty days and nights to find Ara-rat.
30. Because we can not make them here (hear).
31. Fiddle-de-dee (Fiddle D D).
32. Because he is best known by his gait (gate).
33. “Its silvered o’er with care.”
34. Because it cannot be used till it is drawn.
 ANSWERS TO ENIGMAS AND CHARADES.

1. Fire-fly.
2. Mur-mur.
3. Canada.
4. Sky-lark.
5. Ladder—adder.
6. Fast—Feast.
7. Counter-pane.
8. Truly.
9. Yesterday.
10. A bed.
11. Railway train.
12. Gold.
13. Candle-stick.
14. Hour-glass.
15. Flute.
16. Justice, (just-ice.)
17. A tree.
18. Alphabet.
19. The animal sent was an antelope, (aunt elope!) the fruit
returned was a cantelope (can’t elope.)
20. On I on, (onion.)
21. Broom.
22. The letter L.
23. The vowels.
24. A spermaceti candle.
25. Cares—s.
26. Heroine.
27. Idol.
28. Cod.
29. The kine that bore the ark. 1 Samuel, vi., 10, 12, 14.
30. Bathsheba.
31. Solomon.
32. Horse-man-ship.
33. Flash.

Answer to Enigmatical Dinner.

1. Turkey.
2. Parsnips.
3. Hare, (hair.)
4. Dandelion, (dandy-lion.)
5. Lamb.
6. Mint-sauce.
7. Tongue.
8. Mangoes.
9. Potatoes.
10. Ham.
11. Cabbage.

Dessert.

1. Ice cream.
2. Maderia, (wine.)
3. Whips.
4. Champagne, (sham-pain.)
 5. Punch.
6. Brandy.
7. Pine-apples.
8. Hock.
9. Pears.
10. Trifle.
11. Currants.

ANSWERS TO PARADOXES AND PUZZLES.

1. The secret of the puzzle is to arrange the men by a simple

formula; take the sentence, “A gray owl did eat a snake,” and
arrange them with checkers, the vowels all black, the consonants
white. You will then see by taking away every fifth one, three times
round, those left will be all white.
2. First take over the goat, the next time the wolf; leaving the
wolf he must bring back the goat and leave it, then take the
cabbages, and going back once more he takes the goat. Thus the
wolf will never be left with the goat, nor the goat with the cabbages.
3. If the secret be not discovered, remove one of the end pieces
to the other side, thus you take away the piece from the centre
without touching it.
4. One hundred.
5. 792; six dozen dozen being 864, and a half a dozen dozen 72.

6. Four merry fiddlers played all night

To many a dancing ninny;
 And the next morning went away,
And each received a guinea.
7. Persevere ye perfect men,
Ever keep these precepts ten.

It was discovered that by using the vowel E this couplet was

formed.
8. Request the person to give you all the cards containing the
number he has fixed upon, and then add all the right hand upper
corner figures together, which will give the correct answer. For
example: suppose 10 is the number thought of, the cards with 2 and
8 in the corners will be given, which makes the answer 10.
9. Place 4 on 7, 6 on 2, 1 on 3, and 8 on 5, or 5 on 2, 3 on 7, 8
on 6, 4 on 1, &c.
10. The clerk arranged them thus:

11. Be above meddling in a man’s family.

12. In the last square you must only make five marks, and then
ask the one you are talking to, to count and see if all are right; if
you do it carelessly and he is off his guard he will probably say “one
of the donkeys are wanting.” You then must slily say, “If you’ll jump
in, all will be right.” Such simple “sells” often cause a good laugh.
 ANSWERS TO ARITHMETICAL PROBLEMS.

1. The man’s age was 69 years and 12 weeks. The woman’s, 30

years and 40 weeks.
2. 90 yards.
3. Multiply 8 × 7 × 6, and also 3 × 2 × 1, and divide the product
of the former, 336, by the product of the latter, 6, the result is 56,
the number of visits, a different two going each time.
4. 7 × 6 × 5 × 4 × 3 × 2 × 1, result is 5,040, the number of
changes.
5. 15 eggs.
6. A had seven and B had five sheep.
7. Suppose the hour he intends to rise be 8, and that he has
placed the hand at 5; you will add 12 to 5 and tell him to count 17
on the dial first reckoning 5, the hour at which the index stands, and
counting backwards from the hour at which he intends to rise; and
the number, 17, will necessarily end at 8, which shows that to be the
hour he chose to rise.
8. The five-gallon barrel was filled first, and from that the three-
gallon barrel, thus leaving two gallons in the five-gallon barrel; the
three-gallon barrel was then emptied into the eight-gallon barrel,
and the two gallons poured from the five-gallon barrel into the
empty three-gallon barrel; the five-gallon barrel was then filled, and
one gallon poured into the three-gallon barrel, therefore leaving four
gallons in the five-gallon barrel, one gallon in the eight-gallon barrel,
and three gallons in the three-gallon barrel, which was then emptied
into the eight-gallon barrel. Thus each person had four gallons of
brandy in the eight and five-gallon barrels respectively.
9. This puzzle has as yet no answer. I trust some of the readers
of this book will be able to send us a correct answer. It most surely
can be ascertained, as there is a way to solve it.
10. The four figures are 8 8 8 8, which being divided by a line
drawn through the middle, become ̶8̶8̶8̶8̶ . The sum of which is eight
0s, or nothing.
 Games for Old and Young.

B LIND MAN’S BUFF is a popular, old-fashioned and delightful

pastime, too well known to render any description of it
necessary. A more quiet variety of blind man’s buff is
played in the following manner: All the company arrange
themselves around the room, one being blinded in the
centre. Some one then either numbers them, or calls
them by the names of different towns or cities. Each one
must remember the name given him. Then the one who named
them calls out to any two in the party, such as: “Two and Ten
change places,” or, “Boston go to New York,” &c. Those called must
quickly exchange places (on pain of a forfeit it they do not), the one
blinded trying to catch them on their way. The caller must make
them change places often, and from distant sides of the room, so as
to give the blinder a good chance. If he catches any one in the act
of changing his place, and calls his name correctly, the person so
caught must take the part of blind-man until, in turn, he catches
somebody else.
 SHADOW BUFF.

Shadow Buff is a variation of blind man’s buff. Though not as

generally known, it is equally amusing. A large piece of white cloth,
or a linen or cotton sheet, is suspended smoothly at one end of the
room, at a little distance from “Buffy,” who sits with his face towards
the cloth, and his back to the company. Behind him a light must be
so placed as to throw the shadows of persons passing between it
and “Buffy” directly on the curtain. All other lights must be
extinguished. The players then walk, one by one, slowly between the
light and “Buffy” (who must not turn his head), limping, jumping,
grimacing, or disguised as they please, so as to distort their shadows
on the curtain. If “Buffy” can tell correctly to whom any shadow
belongs (guessing once only at each person), the player whom he so
discovers takes his place as “Buffy.”

BLIND MAN’S WAND.

This is another variety of the same game. The blind man carries a
cane, which he reaches in every direction. Whoever it touches is
bound, by the rules of the game, to take hold of it, and repeat
whatever the blind man orders. The one who is caught can disguise
his voice as he pleases. The blind man is allowed three guesses, and
if he cannot discover the person touched by his voice, he must try
another. This is an amusing change.
 There is still another, called “Fettered Buff.” The person who is to
catch his companions is not blinded, but his wrists are tied behind
him, and he catches by running backwards. This form of the game is
not recommended. The person so bound cannot balance himself
easily, or guard himself, and is liable to injury from falling.

CHINESE SHADOWS.

This can be played only in the evening, by candle light. A white

curtain should be fastened smoothly at one end of the room, as in
“shadow buff.” Half the company must be spectators and half actors.
The spectators must be seated facing the curtain. Two persons in
front should hold a ribbon or stick across the curtain as high as they
can easily reach, to mark the line on which the shadows are to
move, or a line may be drawn across the curtain. The actors must
stand behind the spectators, at a little distance, with a large supply
of figures cut in paper, such as houses, trees, men, women, animals,
birds, &c. These figures must be slowly passed along, one after the
other, in the manner you wish the shadows to fall on the curtain. It
is easy to make them advance, retreat, &c., while you hold
conversation for them. Those who are skillful in the use of these
shadows, can make them represent a battle, game, contra dance,
&c. The figures of inanimate things must not be moved; birds can be
suspended on the ends of strings, and swung about irregularly, from
time to time. The effect is not unlike a magic lantern. When the
actors have played long enough, they must change places with the
spectators.
 “THE COMICAL CONCERT.”

This game, when well played, is extremely diverting. The players

are arranged as an orchestra, and each one undertakes to imitate
some musical instrument. One pretends to play the violin, by
stretching out her left arm, and moving her right hand across it, as if
she were drawing a bow; another doubles up her hands and puts
them to her mouth, to imitate a horn; another moves her fingers on
a table, to imitate a piano; another takes the back of a chair and
touches the rounds, as if they were the strings of a harp; another
motions as if beating a drum; another holds a stick, after the
manner of a guitar, and pretends to play upon it; another appears to
be turning a hand-organ; another plays a flute, trombone, or any
instrument he fancies—even a jewsharp. This is but half the game.
Each musician should, while playing, make a sound with his mouth,
in imitation of his instrument, thus:
Rub-a-dub, goes the drum;
Twang, twang, goes the harp
Toot, too, hoo, goes the horn;
Tweedle-dee, tweedle-dee, goes the violin, &c.

If all play with spirit it makes a laughable jumble. The leader

must stand facing the orchestra, with a long stick, beating time, in
an absurd imitation of some famous leader. In the midst of the noise
and fun, he suddenly stops, and pointing his wand of office to one of
the players, asks, abruptly, “Why don’t you play better?” The one
spoken to must answer instantly, and with suitable reference to the
nature of his instrument. For instance, the drummer could say one of
his drumsticks is broken; the harper, that a string is loose; the
pianist, that a key is broken or out of tune; the violinist, that a string
is broken, &c. If they hesitate a moment, or give an unsuitable
answer, or if they repeat an excuse already made, they must pay a
forfeit or take a new instrument. While one is answering, all must
stop playing. When the leader waves aloft his wand, all must
commence again, and play till he speaks to some one else; so on till
they are weary. Sometimes it is a rule that all who laugh must pay a
forfeit. There are many forfeits in that case.

THE MENAGERIE.

This is a noisy game. All the actors in the play must take seats
around the room, while some one or two of the number must be
chosen to give out the parts. The persons so chosen whisper in the
ear of each one the name of some animal he is to imitate. When all
are ready and the signal is given by one chosen for the purpose,
each one commences to utter sounds in imitation of the animal
named to him. Those who fail must pay some penalty. It cannot be
called a “concord of sweet sounds,” but such a game will give life to
a too quiet company on a stormy Winter evening.

QUAKER MEETING.

Those who join the game take seats around the room, and one or
more whispers in the ear of each one some witty or absurd thing for
him to do. All must be quiet who are not playing. When all are ready,
one person claps his hands, and the first one must proceed to do
what he was told; the others must not speak or laugh, on penalty of
a forfeit. Each one in turn must act his or her part. It must all be in
pantomime. When all are through, each person must turn and shake
hands with his or her neighbor, saying: “Friend, how dost thee do?”
It is important in this game that the one who gives the parts should
be full of humor and of quick perceptions, so as to adapt the game
to the persons playing. The parts assigned may be of endless
variety. One person may be ordered to play a mock bravura on a
table for a piano; another to gaze in admiration of himself in a mirror
and arrange his dress and hair; another to act the scornful belle,
while a gentleman acts the urgent but despairing lover; one to
dance a hornpipe, another to make a speech by gestures, another to
make grimaces in the face of every one in the company, another to
pretend terror and fright from some imaginary animal, etc.

RESEMBLANCES.

One of the company taking part in this amusement rises, and

addressing his or her neighbor, proposes the following question:
“What does my thought resemble?” The person interrogated replies
as he or she pleases; then the questioner adds: “In what way does
the object you designate resemble that which I am thinking of?” If,
as frequently occurs, there exists no affinity, no resemblance
between the two, a pawn must be given by the person interrogated.
Here is an example:
Mary.—Tell me, Alice, what does my thought resemble?
Alice.—A windmill.
Mary.—I thought of Rogers’ poetry; what resemblance is there
between his poems and a windmill?
Alice.—I can give an answer very readily; perhaps the very
prettiest little poem written by your poet begins, “Mine be a cot
beside the mill.”
 Mary.—That is right; it is now your turn, Annie. What does my
thought resemble?
Annie.—A chandelier.
Mary.—I thought of a partridge; how does a partridge resemble a
chandelier?
Annie.—Dear me, I’m sure I cannot tell! I will give you my pawn.
This play, by the strange inconsistencies which it authorizes,
exercises the imagination, and brings into play a good deal of wit.

PUT IN A WORD.

Some one in the company leaves the room, while those remaining
select a word, and then send for the person to return. She must ask
some question of the person nearest to her, to which the one spoken
to must make a prompt answer, and in answering he must make use
of the word selected. Sometimes an acute person will guess the
word from the answer given to her first question. Some awkward
use or slight emphasis may betray it, but generally she will go to a
number and sometimes to all present without guessing the word. In
that case (unless some one volunteers to take her place), she must
go out again. If she discovers the word, the one by whose answer
she guessed it, leaves the room, and those remaining choose a word
and the game proceeds as before.

PROVERBS.
 The company select some one to leave the room; those
remaining agree upon a proverb, such as “All is not gold that
glitters,” and then send for the person to return to the room. She
must ask questions of the company in turn. The first person asked
must include in his answer the first word of the proverb, “all,” the
next person, “is,” and so on till they complete the proverb; if she has
not guessed it, and there are more in the company, the next person
begins the proverb anew. The one by whose answer the proverb is
guessed must then leave the room. This game requires considerable
ingenuity and readiness. The proverbs selected should be familiar
ones, such as “Make hay while the sun shines,” “When poverty
comes in at the door love flies out at the window,” “A fool is wise in
his own conceit,” “A stitch in time saves nine,” “Never look a gift
horse in the mouth,” “All’s well that ends well,” “A bird in the hand is
worth two in the bush.”

GAME OF CHARACTERS.

A person chosen leaves the room. Those remaining select some

familiar character either in history or of the present day, for the
absent one to personate. When he returns, the person nearest him
addresses him by a question, as if he were the character selected. In
like manner, each person in the company in turn asks a question.
The one at whose questions he guesses the character must take his
place and leave the room in turn. For instance, “Napoleon the
present emperor of France” is selected. When the person returns,
the first questioner exclaims, “Are you not in constant fear of being
killed?” The next, “Are you really happy?” The third, “Why are you so
despotic?” The fourth, “Do you believe in fatalism?” Fifth, “Do you
worship the memory of your uncle?” “Why do you not like us
Americans?” etc., etc. This play is often very amusing and tact is
required to ask questions that apply to the character and are not too
plain.

LAWYER.

All who take part in the play assemble and choose a lawyer. The
chairs in the room are arranged in two rows, as in a contra dance. If
there are an equal number of gentlemen and ladies, the former
choose their partners. The gentlemen take seats opposite the ladies.
The lawyer proceeds to ask such questions as he chooses. The
person addressed must never answer, but his partner must answer
for him. If either make a mistake, he or she must change places with
the lawyer, and ask the questions. If the lawyer is ready in asking
questions, turning quickly from one person to another, he can very
soon catch some one.

CONSEQUENCES.

This is a quiet game. All assemble around a table. Each person

must have a half sheet of note paper and a pencil. All are requested
to write an adjective expressing either a good or bad quality in a
man’s character. Each one then turns over and creases down the
place written upon, and all change papers. Each one then writes a
gentleman’s name, and turns it down, and all change papers again.
Then another word of quality applying to a lady, is written, and all
the papers are turned down and changed as before. Then a lady’s
name is written. Then a place where they met; then what he said to
her; then what she said to him; what he gave to her; and what she
gave to him; then the “consequences.” The paper must be turned
down every time and changed, and no one must read what the
others have written. When all are finished, some person collects and
reads the papers. Some are absurd, and others happen very
correctly. For instance, they might read thus: “The clumsy Mr.
Snooks met the beautiful Miss Primrose at a ball. He asked her if she
liked turnips; she sighed and hung her head, and said, ‘If mamma is
willing.’ He gave her a bouquet; she gave him a box on the ear. The
consequences were too sad to relate.” A party of merry girls and
boys will like this game for a variety.

FOX AND GEESE.

This game is a very old one, but it is too good not to be always
remembered. Arrange the company in this form, all facing inward:—
 The stars represent persons; the one outside the circle, but next
to it, is the goose; the one most distant from the circle, the fox.
When the game commences, the goose starts and places himself or
herself in front of one of the two stars. Then the outside one
becomes the goose, and the object of the fox is to touch the outside
one of three; if he succeeds, they change places, and the one
caught becomes the fox. Every one must be on the alert, and
change as quickly as possible. I have seen this game, on a stormy
day at the seashore, played with great zeal by old gentlemen,
judges, lawyers, ministers, mothers, fathers and children. One gray-
haired gentleman was the fleetest fox of all; no one could escape
him, and his laugh made all hearts glad. Green old age is beautiful
to see, and the youthful are always made happier by its genial
sympathy.

STAGE-COACH.
 All who join this game should be seated, with the exception of
the story-teller. If there are vacant chairs, they should either be
turned over or taken out of the room. A person with a quick memory
and a flow of words, should be selected for the office of story-teller.
When all are seated, he or she passes around the circle, giving a
name to each individual. When the story is told, the one whose
name is mentioned must rise and whirl around. When “stage-coach”
is mentioned, all must rise and turn around; when it is said the
“stage-coach tips over,” all must change places, and the story-teller
then takes his chance to secure a seat, and the one who is left
without any seat must go on with the story—the former story-teller
taking the name of the person who takes his place. If any one fails
to turn around or change places according to the rules of the game,
a forfeit must be paid. The common way of telling the story is to
describe the “Fidget family, on a journey in a stage-coach.” The
following names are generally given to the company: Mr. and Mrs.
Fidget, the baby and nurse, Miss Fidget and Master Fidget, and
maiden aunt; gingerbread, band-box, trunks, bundles, off horse,
nigh horse, driver, whip, reins, driver’s seat, cushions, door, curtains,
wheels, footman, &c. You must adapt your names to the number
playing. In telling the story, it makes more fun to keep one or two
(who will bear the joke) constantly whirling. The story and names
are at the will of the story-teller.

HUNT THE FOX.

Take partners, and stand as in a contra dance. The lady at the

head is the fox; her partner the hunter. At a signal, she starts and
runs down the line, her partner following; she can pass through the
lines as she pleases, the players standing far enough apart to allow
her to pass easily. The hunter must follow the exact course of the
fox; if he varies, he must pay a forfeit. When the fox is caught, the
first couple goes to the foot, and the next couple goes through with
the same. This and “Follow the Leader” are favorite games for
Thanksgiving evenings. Old and young join.

SNEEZING.

All who join this game assemble in a circle. The leader gives one
of these syllables, “Ash-ish-osh,” to each one. Thus, to the first
person, “Ash;” the second, “ish;” third, “osh;” fourth, “ash,” and so
on through all the company. The leader must then stand in the
centre and count four, slowly. When he pronounces four, all must
sound their syllables at once. The effect is very amusing; it sounds
like a prolonged sneeze.

THE READY WRITER.

This game can be played by any number of persons, each one

having a pencil and paper. The leader of the game gives to each one
(or each player chooses) a letter in the alphabet. Each player then
writes a sentence of five, six or seven words, each word
commencing with the letter given him. When all have finished, each
one in turn reads his sentence. If any one fails, he or she must recite
some poetry and pay a forfeit. This game often produces most
amusing and instructive effects. Sometimes the leader requires each
player to go through the alphabet, as follows:
Avoid avarice, as an asp.
Britons! be bold! be brave!
Constant crime causes careless consciences.
Do defer doing dirty deeds.
Even every engineer engaged escaped.
Fawning favorites fear fortune’s freaks.
God’s goodness gives great gifts.
Happy homes have happy hearts.
It is instruction I intend.
Keep kind, kinsfolk! keep kind!
Jockeys joyfully joking jaded jackasses.
Little lambs love long lanes.
Many men make much money.
Name nine noisy noblemen now.
Ostentation often operates on opulence.
Perfect piety produces pretty practices.
Quit, quibbling quacks, quarreling, quickly.
Round rough rocks ragged rascals run.
Such stings sting so sharply.
Try to turn topsy-turvy.
Up! up! ungrateful, unjust usurper!
Verily, verily, vice vilifies virtue.
Willing wives will wash well.
Yes, yet you yawned yesterday.
Zeal! zeal! zealous zary, zeal!

RHYMING WORDS IN PANTOMIME.

All who desire to join in this charming pastime must be seated in

a circle, in order that each player can have a clear view of all the
other players. One of the company must be selected to commence
the game. He must think of some word which can be easily rhymed
by other words, and give out only the termination of the word to the
other players, saying “I have thought of a word that rhymes with
——, can any of you guess it?” The players must next speak in
answer to the leader’s question, but whoever thinks of a word to
rhyme with the given termination must strive to act out the word he
thinks of in pantomime, as plainly as possible, and the leader must
closely watch the player who is acting the word, and as soon as he
guesses what the person acting is trying to represent, if it is not the
word selected, he must say, “It is not ——,” (calling out the word
represented) “that I thought of,” and so on as each player acts out a
word, the leader must call out the word represented until the right
word is acted. The leader must then resign his place, and the person
who acted out the right word must be the leader and think of a
word, giving out the termination to be rhymed with. An example will
here be given to assist those ignorant of this game.
Suppose the person who first selects a word chooses “sting” and
gives out “ing” to be rhymed with. One of the players makes a
motion with his hands of ringing a bell. The leader says, “It is not
ring, to ring a bell.” Another player will by signs indicate a ring on
the finger. The leader exclaims, “It is not a finger-ring.” One of the
players will imitate wringing of clothes. The leader says, “It is not
wring.” Another represents singing, and is told “it is not sing.” A
player will perhaps imitate a bee stinging. Then the leader exclaims,
“Sting is the word, I resign my place to you.” Perhaps a few
examples of rhyming words easily acted may be useful, which will be
given here.

Sun. Hair. Map. Hill. Sheep.

Dun. Hare. Cap. Kill. Deep.
Pun. Pair. Lap. Mill. Weep.
Run. Pear. Rap. Fill. Keep.
Gun. Bear. Snap. Still. Creep.
Fun. Fair. Trap. Rill. Reap.
Spun. Prayer. Flap. Sill. Cheap.
Bun. Flare. Clap. Bill. Leap.
 AN EXHIBITION OF THE MODERN GIANT.

This is rare sport, when well managed, and for a time the
exhibition appears very mysterious to the uninitiated. A large sheet
should be strained across some open door; folding doors are better
adapted to this game, as they give a larger space for action.
The room in which the spectators are seated should be
darkened; but in the room back of the curtain, where the Giant
exhibits, should be placed on the floor, a bright lamp or candle, with
a reflector, either of polished tin or a looking glass. Any one standing
between the light and curtain, appears immense in all his
proportions, as his reflection is cast upon the sheet. Let the person
acting as the Giant first open his hands and spread his fingers wide,
and let them appear at the bottom of the curtain, and gradually rise
till the shadow of his whole body is exhibited between the light and
the curtain. He will appear to rise from the cellar; then let him jump
over the light, to the rear of the reflector, and it will seem as if he
jumped upwards through the ceiling.
Many amusing scenes can be thus contrived, articles of furniture,
etc., etc., can be called down from above by simply passing them
over the light. Dolls can be used with great effect. The Giant can
appear to swallow them—or destroy the pigmy race. Care should be
taken to keep the profile on the screen or curtain as distinct as
possible. Some call this game “The man in the moon came down too
soon.”
 THE SHADOW AT COMMAND.

This feat is performed by means of confederacy. Having privately

apprised your confederate that when you strike one blow, it signifies
the letter A; when you strike two, it means B; and so on for the rest
of the alphabet; you state to the company that if any one will walk
into the adjoining room, and have the door locked upon him,
perhaps the animal may appear which another person may name. In
order to deter every one except your confederate from accepting the
offer, you announce at the same time that the person who
volunteers to be shut up in the room must be possessed of
considerable courage, or he had better not undertake it. Having thus
gained your end, you give your confederate a lamp, which burns
with a very dismal light, telling him, in the hearing of the company,
to place it on the middle of the floor, and not to feel alarmed at what
he may happen to see. You then usher him into the room, and lock
the door. You next take a piece of blank paper and a pencil, and,
giving them to one of the party, you tell him to write the name of
any animal he wishes to appear to the person shut up in the room.
This being done, you receive back the paper, and after showing it
around to the company, you fold it up, burn it in the candle or lamp,
and throw the ashes into a mortar (an iron one is the best), casting
in at the same time a powder, which you state to be possessed of
valuable properties. Having taken care to read what was written, you
proceed to pound the ashes in the mortar, thus: Suppose the word
written be “cat,” you begin by stirring the pestle around the mortar
several times, and then strike three distinct blows, loud enough for
your confederate to hear, and by which he knows that the first letter
of the word is C. You next make some irregular evolutions of the
pestle around the mortar, that it may not appear to the company
that you give nothing but blows, and then strike one blow for A.
Work the pestle about again, and then strike twenty blows, which he
will know means T—finishing your manœuvre by working the pestle
about the mortar, the object being to make the blows as little
remarkable as possible. You then call aloud to your confederate, and
ask him what he sees. At first he is to make no reply; after being
interrogated several times, he asks if it is not a cat.
That no mistake be made, each party should repeat to himself
the letters of the alphabet in the order of the blows. If he misses,
you might go over, pretending you had forgotten some word in your
incantations, as you can mumble to yourself when pounding. If your
confederate is a good mimic, it would add to the amusement of all
to mimic the sounds of the animal to appear to him.
I have seen this game differently performed. Your confederate,
after any word has been chosen, returns to the room, and you give
assurance that by your magical art you can inform him of the word.
You then take a cane and draw a large circle, and at the same time
repeat any absurd jingle or formula of words; then pretend to call up
some ancient spirit, and by your raps on the floor tell your
confederate your first letter. Then pretend to draw magical figures,
and repeat anything you think of; pretend to listen for an answer;
then call up some different spirit, and by your distinct raps express
the second letter; and so on until the word is finished. This game
can be made very amusing.

THE WIZARD OF THE EAST.

The principal performer attires himself in a robe, a paper cap,

spectacles, and other appointments necessary to the outfit of the
“Wizard of the East.” He is armed with a magic wand, by means of
which he is supposed to exercise his mysterious calling, and with
which he makes a circle on the ground, muttering at the same time
the unearthly words of some potent spell. After communing
profoundly for some moments with some imaginary familiar, he
appears to have decided, and touches one of his confederates with
his wand, ordering him to go to the other end of the room, and
there blindfold his eyes. This order executed, and the audience
satisfied that the confederate is really blindfolded, the wizard orders
him to guess the person on whom his wand shall rest. The wizard
then proceeds to touch several persons lightly with the wand, saying
at each, “The wand moves,” and at length allows it to rest on the
shoulder of the one who spoke last (the key to the trick), exclaiming,
“The wand rests.” The confederate will at once name the person
touched (who, also being a confederate, has purposely spoken last).
The latter takes the place of the person blindfolded, and the wizard
goes through with the same form; his confederate exciting them to
talk, he again touches the one who spoke last; the confederate
names him correctly, and the person touched is blindfolded in turn.
Unless he understands the game, he will have only chance to guide
him, and will rarely guess correctly. Those who fail, pay a forfeit.
Sometimes one of the confederates takes the place of the wizard,
and further mystifies the company. This game, though simple, often
puzzles a room full.

TO BRING A PERSON DOWN UPON A FEATHER

This is a practical pun:—You desire any one to stand on a chair or

table, and you tell him that notwithstanding his weight you will bring
him down upon a feather. You then leave the room, and procuring a
feather you give it to him, and tell him you have performed your
promise, that you engaged to bring him down upon a feather, which
you have done, for there is the feather, and if he looks he’ll find
down upon it.
 THE APPARENT IMPOSSIBILITY.

You profess yourself able to show any one what he never saw
before, what you never saw, and what no one ever saw, and which
after you two have seen, no one else ever shall see. After requesting
the company to guess this riddle, and they have professed
themselves unable to do so, produce a nut, and having cracked it,
take out the kernel, and ask them if they have ever seen it before;
of course they answer no; you reply, “Neither have I, and I think you
will confess that nobody else has ever seen it, and now no one shall
see it again;” saying which, you put the kernel into your mouth and
eat it.

THE TURNED HEAD.

Let a lady be invested with as many wrappings as possible, but

cloak, shawl, scarf, &c., must be put on wrong side before, so as to
present the appearance of a “Turned Head.” She should be furnished
with a muff, which she must hold behind her as nearly as possible in
the usual manner, but her bonnet must be put on the proper way.
Thus equipped she must enter the room backwards and pass around
it in that manner. This can be used as a forfeit.
 STATUARY.

Statuary, when personated by intelligent ladies and gentlemen,

can be made very amusing. Some witty gentleman, well versed in
statuary, takes the part of showman. He first selects from the
company those he wishes to assist him, being careful to select only
such as can best control their countenances. After obtaining a
number of sheets, he takes possession of a parlor, shutting the rest
of the company out. He then arranges his assistants as statuary
around the room as quickly as possible, covering each one, or each
group, with a sheet; then throws open the door, and invites the
company to a rare exhibition of statuary. After making a
grandiloquent speech he uncovers a group, and gives as absurd a
description as possible; so on through the whole.
As fun is the chief object, take for example some tall plain
gentleman and place him with bow in hand for Cupid. For Diogenes,
take a large wash tub and a boy in it, &c. Another diversion is to
cover some ladies and gentlemen all but one eye with a sheet; then
let the company guess who they are.

HE CAN DO LITTLE WHO CAN’T DO THIS.

Arrange yourselves in a circle. The one who knows the game

takes a cane in his left hand and pounds upon the floor with it,
saying, “He can do little who can’t do this,” and passes the cane with
his right hand to his right hand neighbor, who tries to do the same
thing, but generally fails. The catch consists in quickly changing the
cane from the left to the right hand before you pass it. Every one is
then intent on your manner of pounding the cane on the floor.
Change hands as carelessly as possible.

BROTHER! I AM BOBBED!

A person who understands the game proposes to another, who is

ignorant of it, to be blinded with him and be “bobbed.” After being
blindfolded they sit down in two chairs placed back to back. The one
who knows the game then removes the bandage from his eyes and
ties a knot in his handkerchief. The others join hands and go round
them in a circle. The one not blindfolded carelessly hits the other
with his handkerchief. The one struck of course, thinks himself hit by
some one in the circle, and exclaims, “brother, I am bobbed.” The
other says, “who bobbed you?” In answer he mentions the name of
some one in the ring. They all call out, “you are wrong,” so he is
bobbed till the fun is exhausted, he trying to guess the person who
hit him and expecting to change places when he guesses correctly.
The other pretends he is hit occasionally and calls out he is bobbed.
It requires a good-natured person to take the joke pleasantly.

HOW DO YOU LIKE IT? WHEN DO YOU LIKE IT?

AND WHERE WILL YOU PUT IT?

The difficulty of this game consists in guessing the meaning of

two or more nouns, which sound alike but have different meanings,
without any other help than the answers given to the above
questions. It is played in the following manner. One of the company
is sent out of the room and not recalled until her companions have
agreed upon two words of similar sound, with which to puzzle her.
When she comes in she asks, “How do you like it?” One answers,
“very much indeed,” or “I don’t like it early in the morning;” another
says, “It is too noisy;” another, “It is too fond of fine clothes,” &c.
She then asks, “When do you like it?” One answers, “At all times;”
another, “When I feel hungry for my dinner;” another, “I want it
when walking alone;” another, “When I want some wood brought for
my fire,” &c. Lastly she asks, “Where would you put it?” One says, “I
would hang it;” another, “I would shut it up in a church-tower;”
another, “I would take it to a ball-room,” &c.
From such answers a witty little girl may guess that belle was the
chosen word, (belle, a fashionable lady, and bell, an instrument of
sound.) Such as do not guess must pay a forfeit. Many words might
be chosen for this game, such as hair, hare; reign, rain; date, a fruit
and date a period of time; whip to strike with, and whip to eat; pear,
pair; heir, air; ale, ail; mason a brick-layer, mason a member of a
secret society; beer, bier; see and sea.

THE BIRD-CATCHER.

All who join this game must be seated in a circle, first choosing a
bird-catcher, who takes his or her place in the centre. He can give
the name of a bird to each person, or each can select one, but each
one must represent some bird, and one of the number must
personate an owl. The bird-catcher then tells a story, introducing the
names of different birds. Every bird when mentioned must
immediately make a chirrup, crow, screech or splutter, peculiar to its
species. The slightest delay or mistake is punished by a forfeit. Each
player, until the owl is mentioned, must rest his hands on his knees;
but when the owl is called, each player must instantly clasp his
hands behind him. The bird-catcher tries to seize the hand of one of
the players before he raises it from his knee; if he succeeds, the
person so caught must pay a forfeit or take the bird-catcher’s place,
his name and place in the aviary being taken by the late officer. If he
fails to entrap any one, he must pay a forfeit, and continue the story
until he does, or has paid a certain number of forfeits; another then
takes his place, either by lot or choice. The company must keep their
hands behind them until some other bird is mentioned, when they
must return them promptly. It is well to mention the owl twice in
succession, but no one must change the second time; the owl must
make his peculiar cry whenever he is mentioned. The following is a
list of available birds, with sounds peculiar to them, taken from
undoubted authorities:—
The Cock—“Cook a doodle doo.”
The Hen—“Cut, cut, cut, ca da cut.”
The Chicken—“Peep, peep, peep.”
The Turkey—“Gobble, obble obble.”
The Duck—“Quack, quack, quack.”
The Canary—“Pretty Dick.”
The Magpie—“Jack wants his dinner.”
The Sparrow—“Chip, chip.”
The Whippowill—“Whip po will.”
The Parrot—“Pretty Poll; Poll wants cracker.”
The Curlew—“Pe-wit, pe-wit.”
The Crow—“Caw, caw, caw.”
The Goose—“Hiss—s—s.”
The Raven—“Cro-a-ak.”
The Snowbird—“Chick-adee-dee.”
The Owl—“To-wit, to-wit, to-whoo.”
 These sounds of course can be varied to suit the idea of the
performer. Parrot and magpie can be made to speak as they wish.
The raven may be made to say, “Never more,” according to Poe’s
poem. But the sounds agreed upon at the beginning must not be
changed during the game. Some amusement can be gained by
giving appropriate names to different persons. The owl could be
given to the most learned in the company. The best singer, the
nightingale, could be represented by a few bars of Jenny Lind’s
melodies. The magpie could be given to a great talker. When all are
ready the bird-catcher might commence in the following manner:—
I went out the other morning with my gun and nets to catch a
few birds. I did not intend robbing a farm yard, but on the top of a
railing I saw a fine cock; (“Cock a doodle do,”) there was nobody
looking and I couldn’t resist it—when up came an enormous turkey.
(“Gobble, obble, obble.”) Oh! Oh! said I, a turkey, (“Gobble, obble,
obble”)—well a turkey (“Gobble, obble, obble”) is worth more than a
little sparrow, (“Chip, chip,”) and there is more to eat on it than on a
curlew, (“Pewit, pewit,”) and as I had made up my mind to steal a
cock, (“Cock a doodle do,”) why not a goose, (“His, s, s,”) or a
turkey. (“Gobble, obble, obble.”) I crept up to him, when all of a
sudden a rascally magpie (“Jack wants his dinner”) flew out of a
bush, making such an abominable noise that all the birds in the air
(general cry without moving the hands) took flight at once. Off went
the turkey (“Gobble, obble, obble”) on one side and the cock (“Cock
a doodle do”) on the other, scattering a flock of ducks. (“Quack,
quack.”) There was not a single bird in sight but the owl. (“To whit!
to whit! to whoo.”) All hands up. [A forfeit given either by the
unlucky bird-catcher who has not succeeded in catching a hand, or
by a bird whose hand he has caught; in either case, he who
remains, or becomes bird-catcher, continues.] As I was saying, the
owl [dead silence except the sound of the owl, all hands still behind]
began making an extraordinary noise, no doubt thinking himself the
nightingale, [the nightingale sings a bar from the “Daughter of the
Regiment;” all hands down on the knees immediately. Forfeits from
those too late, or in too great a hurry to replace them,] and all the
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