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Chapter 7 Solutions Auditing Information Technology-Based Processes
Turner/Accounting Information Systems, 2e
Solutions Manual
Chapter 7
Concept Check
1. b
2. b
3. d
4. c
5. b
6. a
7. c
8. b
9. d
10.a
11.a
12.c
13.c
14.d
15.c
16.a
17.c
18.a
19.a
20.c
21.d
Discussion Questions
22.(SO 1) What are assurance services? What value do assurance services provide?
Assurance services are accounting services that improve the quality of information.
Many services performed by accountants are valued because they lend credibility to
financial information.
23.(SO 2) Differentiate between a compliance audit and an operational audit. A
compliance audit is a form of assurance service that involves accumulating and
analyzing information to determine whether a company has complied with
regulations and policies established by contractual agreements, governmental
agencies, company management, or other high authority. Operational audits assess
operating policies and procedures for efficiency and effectiveness.

24.(SO 2) Which type of audit is most likely to be performed by government auditors?
Which type of audit is most likely to be performed by internal auditors?
Governmental auditors are most likely to perform compliance audits, and internal
auditors are most likely to perform operational audits.
25.(SO 2) Identify the three areas of an auditor’s work that are significantly impacted by
the presence of IT accounting systems. The IT environment plays a key role in how
auditors conduct their work in the following areas:
• consideration of risk
• determination of audit procedures to be used to obtain knowledge of the
accounting and internal control systems
• design and performance of audit tests.
26.(SO 3) Describe the three causes of information risk. Information risk is caused by:
• Remote information; for instance, when the source of information is removed
from the decision maker, it stands a greater chance of being misstated.
• Large volumes of information or complex information.
• Variations in viewpoints or incentives of the preparer.
27.(SO 3) Explain how an audit trail might get “lost” within a computerized system.
Loss of an audit trail occurs when there is a lack of physical evidence to view in
support of a transaction. This may occur when the details of accounting transactions
are entered directly into the computer system, with no supporting paper documents.
If there is a system failure, database destruction, unauthorized access, or
environmental damage, the information processed under such a system may be lost
or altered.
28.(SO 3) Explain how the presence of IT processes can improve the quality of
information that management uses for decision making. IT processes tend to
provide information in a timely and efficient manner. This enhances management’s
ability to make effective decisions, which is the essence of quality of information.
29.(SO 4) Distinguish among the focuses of the GAAS standards of fieldwork and
standards of reporting. The standards of fieldwork provide general guidelines for
performing the audit. They address the importance of planning and supervision,
understanding internal controls, and evidence accumulation. The standards of
reporting address the auditor’s requirements for communicating the audit results in
writing, including the reference to GAAP, consistency, adequate disclosures, and the
expression of an overall opinion on the fairness of financial statements.
30.(SO 4) Which professional standard-setting organization provides guidance on the
conduct of an IT audit? The Information Systems Audit and Control Association
(ISACA) is responsible for issuing Information Systems Auditing Standards (ISASs),
which provide guidelines for conducting an IT audit.
31.(SO 5) If management is responsible for its own financial statements, why are
auditors important? Auditors are important because they are responsible for
analyzing financial statements to decide whether they are fairly stated and presented
in accordance with GAAP. Since the financial statements are prepared by managers
of the company, the role of auditors is to reduce information risk associated with
those financial statements. To accomplish this, auditors design tests to analyze
information supporting the financial statements in order to determine whether
management’s assertions are valid.

32.(SO 6) List the techniques used for gathering evidence. The techniques used for
gathering evidence include the following:
• physically examining or inspecting assets or supporting documentation
• obtaining written confirmation from an independent source
• rechecking or recalculating information
• observing activities
• making inquiries of company personnel
• analyzing financial relationships and making comparisons to determine
reasonableness
33.(SO 6) During which phase of an audit would an auditor consider risk assessment
and materiality? Risk assessment and materiality are considered during the
planning phase of an audit.
34.(SO 7) Distinguish between auditing through the computer and auditing with the
computer. When are auditors required to audit through the computer as opposed to
auditing around the computer? Auditing through the computer involves directly
testing internal controls within the IT system, which requires the auditors to
understand the computer system logic. Auditing through the computer is necessary
when the auditor wants to test computer controls as a basis for evaluating risk and
reducing the amount of audit testing required, and when supporting documents are
available only in electronic form. Auditing with the computer involves auditors using
their own systems, software, and computer-assisted audit techniques to help
conduct an audit.
35.(SO 8) Explain why it is customary to complete the testing of general controls before
testing application controls. Since general controls are the automated controls that
affect all computer applications, the reliability of general controls must be
established before application controls are tested. The effectiveness of general
controls is considered the foundation for the IT control environment. If there are
problems with the effectiveness of general controls, auditors will not devote attention
to the testing of application controls; rather, they will reevaluate the audit approach
with reduced reliance on controls.
36.(SO 8) Identify four important aspects of administrative control in an IT environment.
Four important aspects of administrative control include:
• personal accountability and segregation of incompatible responsibilities
• job descriptions and clear lines of authority
• computer security and virus protection
• IT systems documentation
37.(SO 8) Explain why Benford’s Law is useful to auditors in the detection of fraud.
Benford’s Law recognizes nonuniform patterns in the frequency of numbers
occurring in a list, so it is useful to auditors in the identification of fabricated data
within account balances such as sales, accounts receivable, accounts payable, cash
disbursements, income taxes, etc. If fraudulent data are presented, they would not
likely follow the natural distribution that Benford’s Law sets forth.
38.(SO 8) Think about a place you have worked where computers were present. What
are some physical and environmental controls that you have observed in the
workplace? Provide at least two examples of each from your personal experience.
Student’s responses are likely to vary greatly. Examples of physical controls may

include card keys and configuration tables, as well as other physical security
features such as locked doors, etc. Environmental controls may include temperature
and humidity controls, fire, flood, earthquake controls, or measures to ensure a
consistent power supply.
39.(SO 8) Batch totals and hash totals are common input controls. Considering the fact
that hash totals can be used with batch processing, differentiate between these two
types of controls. Both batch totals and hash totals are mathematical sums of data
that can be used to determine whether there may be missing data. However, batch
totals are meaningful because they provide summations of dollar amounts or item
counts for a journal entry used in the financial accounting system, whereas hash
totals are not relevant to the financial accounting system (i.e., the hash totals are
used only for their control purpose and have no other numerical significance).
40.(SO 8) The test data method and an integrated test facility are similar in that they are
both tests of applications controls and they both rely on the use of test data. Explain
the difference between these two audit techniques. The test data method tests the
processing accuracy of software applications by using the company’s own computer
system to process fictitious information developed by the auditors. The results of the
test must be compared with predicted results. An integrated test facility also tests
processing applications, but can accomplish this without disrupting the company’s
operations. An integrated test facility inputs fictitious data along with the company’s
actual data, and tests it using the client’s own computer system. The testing occurs
simultaneously with the company’s actual transaction processing.
41.(SO 9) Explain the necessity for performing substantive testing even for audit clients
with strong internal controls and sophisticated IT systems. Since substantive testing
determines whether financial information is accurate, it is necessary for all financial
statement audits. Control testing establishes whether the system promotes
accuracy, while substantive testing verifies the monetary amounts of transactions
and account balances. Even if controls are found to be effective, there still needs to
be some testing to make sure that the amounts of transactions and account
balances have actually been recorded fairly.
42.(SO 9) What kinds of audit tools are used to perform routine tests on electronic data
files taken from databases? List the types of tests that can be performed with these
tools. CPA firms use generalized audit software (GAS) or data analysis software
(DAS) to perform audit tests on electronic data files taken from commonly used
database systems. These tools help auditors perform routine testing in an efficient
manner. The types of tests that can be performed using GAS or DAS include:
• mathematical and statistical calculations
• data queries
• identification of missing items in a sequence
• stratification and comparison of data items
• selection of items of interest from the data files
• summarization of testing results into a useful format for decision making
43.(SO 10) Which of the four types of audit reports is the most favorable for an audit
client? Which is the least favorable? An unqualified audit report is the most
favorable because it expresses reasonable assurance that the underlying financial
statements are fairly stated in all material respects. On the other hand, an adverse

opinion is the least favorable report because it indicates the presence of material
misstatements in the underlying financial statements.
44.(SO 10) Why is it so important to obtain a letter of representations from an audit
client? The letter of representations is so important because it is management’s
acknowledgement of its primary responsibility for the fair presentation of the financial
statements. In this letter, management must declare that it has provided complete
and accurate information to its auditors during all phases of the audit. This serves as
a significant piece of audit evidence.
45.(SO 11) How can auditors evaluate internal controls when their clients use IT
outsourcing? When a company uses IT outsourcing, auditors must still evaluate
internal controls. This may be accomplished by relying upon a third-party report from
the independent auditor of the outsourcing center, or it can audit around the
computer, or it can test controls at the outsourcing center.
46.(SO 12) An auditor’s characteristic of professional skepticism is most closely
associated with which ethical principle of the AICPA Code of Professional Conduct?
Professional skepticism is most closely associated with the principle of Objectivity
and Independence. Professional skepticism means that auditors should have a
questioning mind and a persistent approach for evaluating financial information for
the possibility of misstatements. This is closely related to the notion of objectivity and
independence in its requirements for being free of conflicts of interest.
Brief Exercises
47.(SO 2) Why is it necessary for a CPA to be prohibited from having financial or
personal connections with a client? Provide an example of how a financial
connection to a company would impair an auditor’s objectivity. Provide an example
of how a personal relationship might impair an auditor’s objectivity. An auditor
should not have any financial or personal connections with a client company
because they could impair his/her objectivity. It would be difficult for an auditor to be
free of bias if he/she were to have a financial or personal relationship with the
company or one of its associates. For example, if an auditor owned stock in a client
company, the auditor would stand to benefit financially if the company’s financial
statements included and unqualified audit report, as this favorable opinion could lead
to favorable results for the company such as paying a dividend, obtaining financing,
etc. Additionally, if an auditor had a family member or other close personal
relationship with someone who works for the company, the auditor’s independence
may be impaired due to the knowledge that the family member or other person may
be financially dependent upon the company or may have played a significant role in
the preparation of the financial statements.
48.(SO 3) From an internal control perspective, discuss the advantages and
disadvantages of using IT-based accounting systems. The advantages of using IT-
based accounting systems are the improvements in internal control due to the
reduction of human error and increase in speed. The disadvantages include the loss
of audit trail visibility, increased likelihood of lost or altered data, lack of segregation
of duties, and fewer opportunities for authorization and review of transactions.

49.(SO 4) Explain why standards of fieldwork for GAAS are not particularly helpful to an
auditor who is trying to determine the types of testing to be used on an audit
engagement. GAAS provides a general framework that is not specific enough to
provide specific guidance in the actual performance of an audit. For detailed
guidance, auditors rely upon standards issued by the PCAOB, the ASB, the IAPC,
and ISACA.
50.(SO 5) Ping and Pong are assigned to perform the audit of Paddle Company. During
the audit, it was discovered that the amount of sales reported on Paddle’s income
statement was understated because one week’s sales transactions were not
recorded due to a computer glitch. Ping claims that this problem represents a
violation of the management assertion regarding existence, because the reported
account balance was not real. Pong argues that the completeness assertion was
violated, because relevant data was omitted from the records. Which auditor is
correct? Explain your answer. The completeness assertion is concerned with
possible omissions from the accounting records and the related understatements of
financial information; in other words, it asserts that all valid transactions have been
recorded. Accordingly, Pong’s argument is correct. Ping’s argument is not correct
because the existence assertion is concerned with the possibility of fictitious
transactions and the related overstatements of financial information.
51.(SO 6) One of the most important tasks of the planning phase is for the auditor to
gain an understanding of internal controls. How does this differ from the tasks
performed during the tests of controls phase? During the planning phase of an audit,
auditors must gain an understanding of internal controls in order to determine
whether the controls can be relied upon as a basis for reducing the extent of
substantive testing to be performed. Understanding of internal controls is the basis
for the fundamental decision regarding the strategy of the audit. It also impacts the
auditor’s risk assessment and establishment of materiality. During the tests of
controls phase, the auditor goes beyond the understanding of the internal controls
and actually evaluates the effectiveness of those controls.
52.(SO 8) How is it possible that a review of computer logs can be used to test for both
internal access controls and external access controls? Other than reviewing the
computer logs, identify and describe two types of audit procedures performed to test
internal access controls, and two types of audit procedures performed to test
external access controls. Internal access controls can be evaluated by reviewing
computer logs for the existence of login failures or unusual activity, and to gauge
access times for reasonableness in light of the types of tasks performed. Internal
access controls can also be tested by reviewing the company’s policies regarding
segregation of IT duties and other IT controls, and can test those controls to
determine whether access is being limited in accordance with the company’s
policies. In addition, auditors may perform authenticity testing to evaluate the
authority tables and determine whether only authorized employees are provided
access to IT systems.
Computer logs can also be reviewed to evaluate external access controls, as the
logs may identify unauthorized users and failed access attempts. External access
controls may also be tested through authenticity tests, penetrations tests, and
vulnerability assessments. Authenticity tests, as described above, determine

whether access has been limited to those included in the company’s authority tables.
Penetration tests involve the auditor trying to gain unauthorized access to the client’s
system, by attempting to penetrate its firewall. Vulnerability assessments are tests
aimed at identifying weak points in the company’s IT systems where unauthorized
access may occur, such as through a firewall or due to problems in the encryption
techniques.
53.(SO 9) Explain why continuous auditing is growing in popularity. Identify and
describe a computer-assisted audit technique useful for continuous auditing.
Continuous auditing has increased in popularity due to the increase in e-commerce.
Real-time financial reporting has created the need for continuous auditing, whereby
auditors continuously analyze evidence and provide assurance on the related
financial information as soon as it occurs or shortly thereafter. The embedded audit
module is a computer-assisted audit technique that accomplishes continuous
auditing. The embedded audit module approach involves placing special audit
testing programs within a company’s operating system. These test modules search
the data and analyze transactions or account balances that meet specified
conditions of interest to the auditor.
54.(SO 11) Distinguish between the various service organization controls (SOC)
reporting options available to auditors who evaluate cloud computing service
providers. The SOC 1 report addresses internal controls over financial reporting. A
SOC 1Type I report contains management’s assessment and the auditor’s opinion
on the operating design of internal controls over financial reporting. A SOC 1 Type II
report is an extension of the Type I report in that it also evaluates the operating
effectiveness of those internal controls. A SOC 2 report considers controls over
compliance and operations, including the Trust Services Principles. Similar to SOC 1
reports, SOC 2 reporting options also allow for a Type I or Type II conclusion
depending upon whether the auditor consider suitability of design or operating
effectiveness of those controls, respectively. Finally, a SOC 3 report is an unaudited
report that is available to the general public containing a CPA firm’s conclusion on
the elements of the Trust Services Principles.
Problems
55.(SO 4) Given is a list of standard-setting bodies and a description of their purpose.
Match each standard-setting body with its purpose.
I. c.
II. a.
III. d.
IV. b.
56.(SO 8) Identify whether audit tests are used to evaluate internal access controls (I),
external access controls (E), or both (B).
• Authenticity tests (B)
• Penetration tests (E)
• Vulnerability assessments (E)

• Review of access logs (B)
• Review of policies concerning the issuance of passwords and security tokens (I)
57.(SO 9) Refer to the notes payable audit program excerpt presented in Exhibit 7-3. If
an auditor had a copy of his client’s data file for its notes receivable, how could a
general audit software or data analysis software package be used to assist with
these audit tests? GAS and DAS could assist auditors in testing notes payable by
performing mathematical calculations of interest amounts, stratification of amounts
into current and long-term categories according to maturity dates, and performing
ratio calculations as may be needed to assess compliance with restrictions.
58.(SO 11) In order to preserve auditor independence, the Sarbanes-Oxley Act of 2002
restricts the types of nonaudit services that auditors can perform for their public-
company audit clients. The list includes nine types of services that are prohibited
because they are deemed to impair an auditor’s independence. Included in the list
are the following:
• financial information systems design and implementation
• internal audit outsourcing
Describe how an auditor’s independence could be impaired if she performed IT
design and implementation functions for her audit client. Likewise, how could an
auditor’s involvement with internal audit outsourcing impair her independence with
respect to auditing the same company? Both of these scenarios would place the
auditor in a position of auditing his/her own work. Auditors could not maintain
independence if they are involved in both the IT design and implementation as well
as the financial statement audit. To the extent that the IT system impacts financial
reporting, an auditor could not possibly be unbiased with respect to a system that
he/she had designed and implemented. Likewise, auditors are not likely to be
unbiased with respect to performing a financial statement audit for the same
company as he/she performed internal audit work. Any evaluations performed during
the internal audit engagement are likely to have a bearing on the auditor’s
professional attitude while performing the financial statement audit.
59.(SO 2) Visit the AICPA website at www.aicpa.org and select the tab for Career
Paths. Click on “This Way to CPA” to locate information on audit careers. The
AICPA website presents information on various career paths, including public
accounting (audit, taxation, financial planning, etc.), business and industry,
governmental accounting, not-for-profit accounting, education, and
entrepreneurship. Some specialty areas include forensic accounting, environmental
accounting, and showbiz accounting.
60.(SO 4, 9) Visit the ISACA website at www.isaca.org and click on the Knowledge
Center tab, then select ITAF (Information Technology Assurance Framework) and
click on the IT Audit Basics tab to find articles covering topics concerning the audit
process. Locate an article on each of the following topics and answer the related
question:

a. Identify and briefly describe the four categories of CAATs used to support
IT auditing. The four categories include1:
• data analysis software, including GAS and DAS
• Network security evaluation software/utilities
• OS and DBMS security evaluation software/utilities
• Software and code testing tools
b. List three possible procedures to be performed by auditors who are
evaluating controls pertaining to the backup and recovery of a client’s
data. The three procedures include2:
• Review or observe backup procedures
• Review documentation of a successful restore within the period
• Personally verify restoration when risk is high or when restoration is an
audit objective.
61. (SO 8) Locate the stock tables for the two major stock exchanges in any issue of
the Wall Street Journal. Beginning from any point within the table, prepare a list of
the first digits of the daily volume for 100 stocks. Determine whether the listed
numbers conform to Benford’s Law. Student responses will vary depending upon the
timing of carrying out this requirement and the starting point used. However,
students should determine whether the number 1 is represented as the first digit of
the volume figures for approximately 33% of the items within the list. If so, then the
data conform to Benford’s Law.
62.(SO 12) Perform an Internet search to determine the nature of Xerox Corporation’s
management fraud scheme and to find out what happened to the company after the
problems were discovered. Xerox’s fraud involved earnings management or
manipulation of the financial statements in order to boost earnings. This occurred at
Xerox to the tune of hundreds of millions of dollars and involved various accounting
tricks to hide the company’s true financial performance so that it would meet or beat
Wall Street expectations. The most significant trick was the premature recording of
revenues. Upon discovery of the fraud, the SEC filed a $10 million civil suit against
Xerox, the largest fine in SEC history. In addition, Xerox had to restate its earnings
from 1997 through 2001.
Cases
63. Internal Controls and CAATs for a Wholesale client.
a. What tests of controls would be effective in helping Draker determine whether
Palitt’s vendor database was susceptible to fraud? The following tests of
controls could be used:
• Verify that the database is physically secure and that programs and
data files are password protected to prevent unauthorized access.
1 “Using CAATs to Support IS Audit” by S. Anantha Sayana for Information Systems Control Journal, Vol.
1, 2003.
2 “What Every IT Auditor Should Know About Backup and Recovery” by Tommie W. Singleton for ISACA
Journal, Vol, 6, 2011.

Since this situation involves an internal breach of authority, access
logs should be reviewed for activity at unusual times (non-business
hours).
• Make sure that system programmers do not have access to database
operations so that there is no opportunity to alter source code and the
related operational data.
• Ascertain that database inputs are being compared with system-
generated outputs.
• Determine whether run-to-run totals are being generated and reviewed
to evaluate the possibility of lost or altered data.
• Ascertain that computer-generated reports are regularly reviewed by
management.
• Determine whether the client’s field checks, validity checks, and
reasonableness checks are all working effectively.
b. What computer-assisted audit technique would be effective in helping Draker
determine whether Palitt’s vendor database had actually been falsified?
Draker could use GAS or DAS to perform audit testing on electronic data files
taken from Lea’s database system. Several types of audit tests commonly
performed by GAS or DAS systems could be used in this case, including data
queries, stratification and comparison of data items, and selection of items of
interest. In addition, the following tests can be performed to test the propriety
of inputs to the system:
• Financial control totals can be used to determine whether total dollar
amounts or item counts are consistent with journal entry amounts.
This can detect whether additions have been made during processing.
• Validation checks can be performed to scan entries for bogus
information. Depending on the type of IT system, a validity check of the
vendor number field may prevent the entry of fictitious vendors.
• Field checks can be performed to identify unrecognized data.
If the bogus transactions are being entered during processing, the auditor
may use program tracing to evaluate program logic for possible points of
entering fraudulent information. Run-to-run totals may also be used to
determine whether data have been altered during processing. In addition,
output controls such as reasonableness tests could be performed to review
the output against authorized inputs, and/or audit trail tests could be
performed to trace transactions through the system to determine if changes
occurred along the way.
64. Issues with the client representation letter.
a. Would it be appropriate for Pannor to reopen the audit testing phases in
order to expand procedures, in light of the lack of representative evidence
from management? Why or why not? No, Pannor should not expand
testing procedures. The purpose of the client’s representations letter is for
management to acknowledge its primary responsibility for the fair
presentation of the financial statements and the accuracy of evidence
provided to the auditors. It is considered the most significant piece of audit

evidence. Obtaining additional evidence would not compensate for a
failure to secure a letter of representations; in fact, it is likely that
additional testing would be meaningless unless management represents
that the evidence it supplies is accurate.
b. Will Pannor’s firm still be able to issue an unqualified audit report if it does
not receive the representations letter? Research the standard wording to
be included in an unqualified audit report, as well as the typical wording
included in a client representations letter. Base your answer on your
findings. No, an unqualified report is no longer possible due to the failure
to obtain written representations from management. This constitutes a
limitation in the scope of the audit. Pannor’s firm may either withdraw from
the engagement or issue a disclaimer. The standard wording for a client
representations letter can be found in AU section 333. The standard
wording for an unqualified audit report can be found in AU section 508.

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the case our task would be comparatively easy. Did you not tell me
the other day that you noticed bees coming from a hole in the tree?"
"Oh, yes," said little Franz, "and I went to look at them and one
flew right against my face and stung me, and I almost cried, but I
didn't."
"Brave little boy," said I. "Well, now, if the trunk be sufficiently
hollow to contain a swarm of bees, it may be, for all we can tell,
hollow the greater part of its length, for like the willow in our own
country it might draw all its nourishment through the bark, and in
spite of its real unsoundness retain a flourishing appearance."
Master Jack, practical as usual, instantly sprang to his feet to put
my conjecture to the proof. The rest followed his example, and they
were all soon climbing about like squirrels, peeping into the hole,
and tapping the wood to discover by sound how far down the cavity
extended.
They forgot, in their eagerness, who were the tenants of this
interesting trunk. They were soon reminded of it, however, for the
bees, disturbed by this unusual noise, with an angry buzz burst out,
and in an instant attacked the causers of the annoyance; they
swarmed round them, stung them on the hands, face, and neck,
settled in their hair, and pursued them as they ran to me for
assistance. It was with difficulty that we got rid of the angry insects
and were able to attend to the boys. Jack, who had been the first to
reach the hole, had fared the worst, and was soon a most pitiable

sight, his face swelled to an extraordinary degree, and it was only by
the constant application of cold earth that the pain was alleviated.
They were all eager to commence an organized attack upon the
bees at once, but for an hour or more, by reason of their pain, they
were unable to render me much assistance. In the meanwhile I
made my arrangements. I first took a large calabash gourd, for I
intended to make a beehive, that, when we had driven the insects
from their present abode, we might not lose them entirely. The
lower half of the gourd I flattened, I then cut an arched opening in
the front for a doorway, made a straw roof as a protection from the
rain and heat, and the little house was complete.
Nothing more, however, could then be done, for the irritated bees
were still angrily buzzing round the tree. I waited till dark, and then,
when all the bees had again returned to their trunk, with Fritz's
assistance I carefully stopped up every hole in the tree with wet clay,
that the bees might not issue forth next morning before we could
begin operations. Very early were we up and at work. I first took a
hollow cane, and inserted one end through the clay into the tree;
down this tube with pipe and tobacco I smoked most furiously.
The humming and buzzing that went on within was tremendous;
the bees evidently could not understand what was going to happen.
I finished my first pipeful, and putting my thumb over the end of the
cane, I gave the pipe to Fritz to refill. He did so and I again smoked.
The buzzing was now becoming less noisy, and was subsiding into a
mere murmur. By the time I had finished this second pipe all was
still; the bees were stupefied.
"Now then, Fritz," said I, "quick, with a hammer and chisel, and
stand here beside me."
He was up in a moment, and, together, we cut a small door by the
side of the hole; this door, however, we did not take out, but we left
it attached by one corner that it might be removed at a moment's
notice; then giving the bees a final dose of tobacco smoke, we
opened it.

Carefully but rapidly we removed the insects, as they clung in
clusters to the sides of the tree, and placed them in the hive
prepared for their reception. As rapidly I then took every atom of
wax and honey from their storehouse, and put it in a cask I had
made ready for the purpose.
The bees were now safely removed from the trunk, but I could not
tell whether, when they revived from their temporary stupor, they
might not refuse to occupy the house with which I had presented
them, and insist on returning to their old quarters. To prevent the
possibility of this occurrence, I took a quantity of tobacco, and
placing it upon a board nailed horizontally within the trunk, I lighted
it and allowed it to burn slowly, that the fumes might fill the cavity.
It was well I did so, for, as the bees returned to consciousness, they
left their pretty hive and buzzed away to the trunk of the tree. They
seemed astonished at finding this uninhabitable, and an immense
deal of noisy humming ensued. Round and round they flew,
backward and forward between the gourd and tree, now settling
here and now there, until, at length, after due consideration, they
took possession of the hive and abandoned their former habitation
to us, the invaders of their territory. By the evening they were quite
quiet, and we ventured to open the cask in which we had stored our
plunder. We first separated the honey from the honeycomb and
poured it off into jars and pots; the rest we then took and threw into
a vessel of water placed over a slow fire. It soon boiled and the
entire mass became fluid. This we placed in a clean canvas bag, and
subjected to a heavy pressure. The honey was thus soon forced out,
and we stored it in a cask, and, though not perhaps quite equal to
the former batch in quality, it was yet capital. The wax that remained
in the bag I also carefully stored, for I knew it would be of great use
to me in the manufacture of candles. Then after a hard day's work
we turned in.
The internal architecture of the tree had now to be attended to,
and early the following morning we prepared for the laborious task.
A door had first to be made, so at the base of the trunk we cut away

the bark and formed an opening just the size of the door we had
brought from the captain's cabin, and which, hinges and all, was
ready to be hung. The clearing of the rotten wood from the center of
the trunk occupied us some time, but at length we had the
satisfaction of seeing it entirely accomplished, and, as we stood
below, we could look up the trunk, which was like a great smooth
funnel, and see the sky above. It was now ready for the staircase,
and first we erected in the center a stout sapling to form an axis
round which to build the spiral stairs; in this we cut notches to
receive the steps, and corresponding notches in the tree itself to
support the outer ends. The steps themselves we formed carefully
and neatly of planks from the wreck, and clenched them firmly in
their places with stout nails. Upward and upward we built, cutting
windows in the trunk as we required, to admit light and air, until we
were flush with the top of the center pole. On this pole we erected
another to reach the top of the tree, and securing it firmly, built in
the same way round it until we at length reached the level of the
floor of the nest above. To make the ascent of the stairs perfectly
easy we ran a hand-rail on either side, one round the center pillar,
and the other following the curve of the trunk.
This task occupied us a whole month, and by the end of that
period, so accustomed had we become to having a definite piece of
work before us that we began to consider what other great
alteration we should undertake. We were, however, of course not
neglecting the details of our colonial establishment. There were all
the animals to be attended to; the goats and sheep had both
presented us with additions to our flock, and these frisky youngsters
had to be seen after; to prevent them straying to any great distance
—for we had no wish to lose them—we tied round their necks little
bells, which we had found on board the wreck, and which would
assist us to track them. Juno, too, had a fine litter of puppies, but, in
spite of the entreaties of the children, I could not consent to keep
more than two, and the rest disappeared in that mysterious way in
which puppies and kittens are wont to leave the earth. To console
the mother, as he said, but also, I suspect, to save himself

considerable trouble, Jack placed his little jackal beside the
remaining puppies, and, to his joy, found it readily adopted. The
other pets were also flourishing, and were being usefully trained.
The buffalo, after giving us much trouble, had now become perfectly
domesticated, and was a very useful beast of burden, besides being
a capital steed for the boys. They guided him by a bar thrust
through the hole in his nose, which was now perfectly healed, and
this served the purpose just as a bit in the mouth of a horse. I
began his education by securing round him a broad girth of buffalo
hide and fastening to it various articles, to accustom him to carrying
a burden. By degrees he permitted this to be done without making
the slightest resistance, and soon carried the paniers, before borne
by the ass, readily and willingly.
I then made Master Knips sit upon his back and hold the reins I
had prepared for him, that the animal might become accustomed to
the feeling of a rider, and finally allowed Fritz himself to mount. The
education of the eagle was not neglected. Fritz every day shot small
birds for his food, and these he placed, sometimes between the
wide-spreading horns of the buffalo or goat, and, sometimes upon
the back of the great bustard, that he might become accustomed to
pounce upon living prey. These lessons had their due effect, and the
bird, having been taught to obey the voice and whistle of his master,
he was soon allowed to bring down small birds upon the wing, when
he stooped and struck his quarry in most sportsmanlike manner. We
kept him well away from the poultry yard, lest his natural instincts
should show themselves and he should put an untimely end to some
of our feathered pets.
Neither was Master Knips allowed to remain idle, for Ernest, now
that he was in his possession, wished to train him to be of some use.
With Jack's help he made a little basket of rushes, which he so
arranged with straps that it might be easily fitted on to the monkey's
back. Thus equipped, he was taught to mount cocoanut palms and
other lofty trees, and to bring down their fruit in the hamper.

Jack was not so successful in his educational attempts. Fangs, as
he had christened his jackal, used his fangs, indeed, but only on his
own account; nothing could persuade him that the animals he
caught were not at once to be devoured, consequently poor Jack
was never able to save from his jaws anything but the tattered skin
of his prey. Not disheartened, however, he determined that Fangs
could be trained, and that he would train him.
These, and such like employment, afforded us the rest and
recreation we required while engaged in the laborious task of
staircase building.
Among minor occupations, I applied myself to the improvement of
our candles. Though the former batch had greatly delighted us at
first, yet we were soon obliged to acknowledge that the light they
gave was imperfect, and their appearance was unsightly; my wife,
too, begged me to find some substitute for the threads of our cotton
neckties, which I had previously used as wicks. To give the proper
shape and smoothness to the candles, I determined to use the
bamboo molds I had prepared. My first idea was to pour the wax in
at the end of the mold, and then when the candles were cooled to
slip them out; but I was soon convinced that this plan would not
succeed. I therefore determined to divide the molds length-ways,
and then having greased them well, we might pour the melted wax
into the two halves bound tightly together, and so be able to take
out the candles when cool without injuring them. The wicks were my
next difficulty, and as the mother positively refused to allow us to
devote our ties and handkerchiefs for the purpose, I took a piece of
inflammable wood from a tree, a native of the Antilles, which I
thought would serve our purpose; this I cut into long slips, and fixed
in the centers of the molds. My wife, too, prepared some wicks from
the fibers of the karata tree, which she declared would beat mine
completely out of the field. We put them to the proof.
On a large fire we placed a pot, in which we prepared our wax
mixture—half beeswax and half wax from the candleberries. The
molds, carefully prepared—half with karata fiber, and half with

wooden splint wicks—stood on their ends in a tub of cold water,
ready to receive the wax. They were filled; the wax cooled; the
candles taken out and subjected to the criticism of all hands. When
night drew on, they were formally tested. The decision was
unanimous: neither gave such a good light as those with the cotton
wicks; but even my wife declared that the light from mine was far
preferable to that emitted by hers, for the former, though rather
flaring, burned brilliantly, while the latter gave out such a feeble and
flickering flame that it was almost useless.
I then turned shoemaker, for I had promised myself a pair of
waterproof boots, and now I determined to make them.
Taking a pair of socks, I filled them with sand and then coated
them over with a thin layer of clay to form a convenient mold; this
was soon hardened in the sun, and was ready for use. Layer after
layer of caoutchouc I brushed over it, allowing each layer to dry
before the next was put on, until at length I considered that the
shoes were of sufficient thickness. I dried them, broke out the clay,
secured with nails a strip of buffalo hide to the soles, brushed that
over with caoutchouc, and I had a pair of comfortable, durable,
respectable-looking waterproof boots.
I was delighted; orders poured in from all sides, and soon every
one in the family was likewise provided for.
One objection to Falconhurst was the absence of any spring close
by, so that the boys were obliged to bring water daily from the
stream; and this involving no little trouble, it was proposed that we
should carry the water by pipes from the stream to our present
residence. A dam had to be thrown across the river some way up
stream, that the water might be raised to a sufficient height to run
to Falconhurst. From the reservoir thus made we led the water down
by pipes into the turtle's shell, which we placed near our dwelling,
and from which the superfluous water flowed off through the hole
made in it by Fritz's harpoon. This was an immense convenience,
and we formally inaugurated the trough by washing therein a whole

sack of potatoes. Thus day after day brought its own work, and day
after day saw that work completed. We had no time to be idle, or to
lament our separation from our fellow creatures.
One morning, as we were completing our spiral staircase, and
giving it such finish as we were capable of, we were suddenly
alarmed by hearing a most terrific noise, the roaring or bellowing of
a wild beast; so strange a sound was it, that I could not imagine by
what animal it was uttered.
Jack thought it perhaps a lion, Fritz hazarded a gorilla, while
Ernest gave it as his opinion, and I thought it possible that he was
right, that it was a hyena.
"Whatever it is," said I, "we must prepare to receive it; up with
you all to the nest while I secure the door."
Then arming the dogs with their collars, I sent them out to protect
the animals below, closed the door, and joined my family. Every gun
was loaded, every eye was upon the watch. The sound drew nearer,
and then all was still; nothing was to be seen. I determined to
descend and reconnoiter, and Fritz and I carefully crept down; with
our guns at full cock we glided among the trees; noiselessly and
quickly we pushed on further and further; suddenly, close by, we
heard the terrific sound again. Fritz raised his gun, but almost as
quickly again dropped it, and burst into a hearty fit of laughter.
There was no mistaking those dulcet tones—he-haw, he-haw, he-
haw—resounded through the forest, and our ass, braying his
approach right merrily, appeared in sight. To our surprise, however,
our friend was not alone: behind him trotted another animal, an ass
no doubt, but slim and graceful as a horse. We watched their
movements anxiously.
"Fritz," I whispered, "that is an onager. Creep back to Falconhurst
and bring me a piece of cord—quietly now!"
While he was gone, I cut a bamboo and split it half-way down to
form a pair of pincers, which I knew would be of use to me should I

get near the animal. Fritz soon returned with the cord, and I was
glad to observe also brought some oats and salt. We made one end
of the cord fast to a tree, and at the other end made a running
noose. Silently we watched the animals as they approached, quietly
browsing; Fritz then arose, holding in one hand the noose and in the
other some oats and salt. The ass, seeing his favorite food thus held
out, advanced to take it; Fritz allowed him to do so, and he was
soon munching contentedly. The stranger, on seeing Fritz, started
back; but finding her companion show no signs of alarm, was
reassured, and soon approached sniffing, and was about to take
some of the tempting food. In a moment the noose left Fritz's adroit
hand and fell round her neck; with a single bound she sprang
backward the full length of the cord, the noose drew tight, and she
fell to the earth half strangled. I at once ran up, loosened the rope,
and replaced it by a halter; and placing the pincers upon her nose,
secured her by two cords fastened between two trees, and then left
her to recover herself.
Every one hastened up to examine the beautiful animal as she
rose to the ground and cast fiery glances around. She lashed out
with her heels on every side; and, giving vent to angry snorts,
struggled violently to get free. All her endeavors were vain: the
cords were stout, and after a while she quieted down and stood
exhausted and quivering. I then approached: she suffered me to
lead her to the roots of our tree, which for the present formed our
stables, and there I tied her up close to the donkey, who was
likewise prevented from playing truant.
Next morning I found the onager after her night's rest as wild as
ever, and as I looked at the handsome creature I almost despaired
of ever taming her proud spirit. Every expedient was tried, and at
length, when the animal was subdued by hunger, I thought I might
venture to mount her; and having given her the strongest curb and
shackled her feet I attempted to do so. She was as unruly as ever,
and as a last expedient I resolved to adopt a plan which, though
cruel, was I knew attended with wonderful success by the American

Indians, by whom it is practiced. Watching a favorable opportunity, I
sprang upon the onager's back, and seizing her long ear in my teeth,
in spite of her kicking and plunging, bit it through. The result was
marvelous, the animal ceased plunging, and, quivering violently,
stood stock still. From that moment we were her masters, the
children mounted her one after the other, and she carried them
obediently and quietly. Proud, indeed, did I feel as I watched this
animal, which naturalists and travelers have declared to be beyond
the power of man to tame, guided hither and thither by my
youngest son.
Additions to our poultry yard reminded me of the necessity of
providing some substantial shelter for our animals before the rainy
season came on; three broods of chickens had been successfully
hatched, and the little creatures, forty in all, were my wife's pride
and delight. We began by making a roof over the vaulted roots of
our tree, forming the framework of bamboo canes, which we laid
close together and bound tightly down; others we fixed below as
supports. The interstices were filled up with clay and moss; and
coating the whole over with a mixture of tar and lime-water, we
obtained a firm balcony, and a capital roof impervious to the
severest fall of rain. I ran a light rail round the balcony to give it a
more ornamental appearance, and below divided the building into
several compartments. Stables, poultry yard, hay and provision lofts,
dairy, kitchen, larder, and dining-hall were united under one roof.
Our winter quarters were now completed, and we had but to store
them with food. Day after day we worked, bringing in provisions of
every description.
As we were one evening returning from gathering potatoes, it
struck me that we should take in a store of acorns; and sending the
two younger boys home with their mother and the cart, I took a
large canvas bag, and with Fritz and Ernest, the former mounted on
his onager, and the latter carrying his little favorite, Knips, made a
detour toward the Acorn Wood.

We reached the spot, tied Lightfoot to a neighboring tree, and
began rapidly to fill the sack. As we were thus engaged, Knips
sprang suddenly into a bush close by, from which, a moment
afterward, issued such strange cries that Ernest followed to see what
could be the matter.
"Come!" he shouted; "come and help me! I've got a couple of
birds and their eggs. Quick! Ruffed grouse!"
We hurried to the spot. There was Ernest with a fluttering,
screaming bird in either hand; while, with his foot, he was
endeavoring to prevent his greedy little monkey from seizing the
eggs. We quickly tied the legs of the birds, and removing the eggs
from the nest, placed them in Ernest's hat; while he gathered some
of the long, broad grass, with which the nest was woven, and which
grew luxuriantly around, for Franz to play at sword-drill with. We
then loaded the onager with the acorns, and moved homeward. The
eggs I covered carefully with dry moss, that they might be kept
warm, and as soon as possible I handed them over to my wife, who
managed the mother so cleverly that she induced her to return to
the eggs, and in a few days, to our great delight, we had fifteen
beautiful little Canadian chicks.
Franz was greatly pleased with the "swords" his brother brought
him; but having no small companion on whom to exercise his valor,
he amused himself for a short time in hewing down imaginary foes,
and then cut the reeds in slips, and plaited them to form a whip for
Lightfoot. The leaves seemed so pliable and strong that I examined
them to see to what further use they might be put. Their tissue was
composed of long silky fibers. A sudden thought struck me—this
must be New Zealand flax. I could not rest till I had announced this
invaluable discovery to my wife. She was no less delighted than I
was.
"Bring me the leaves!" she exclaimed. "Oh, what a delightful
discovery! No one shall now be clothed in rags; just make me a
spindle, and you shall soon have shirts and stockings and trousers,

all good homespun! Quick, Fritz, and bring your mother more
leaves!"
We could not help smiling at her eager zeal; but Fritz and Ernest
sprang on their steeds, and soon the onager and buffalo were
galloping home again, each laden with a great bundle of flax. The
boys dismounted and deposited their offering at their mother's feet.
"Capital!" she exclaimed. "I shall now show you that I am not at
all behindhand in ingenuity. This must be retted, carded, spun, and
woven, and then with scissors, needle, and thread I will make you
any article of clothing you choose."
We decided that Flamingo Marsh would be the best spot for the
operation of steeping or "retting" the flax, and next morning we set
out thither with the cart drawn by the ass, and laden with the
bundles, between which sat Franz and Knips, while the rest of us
followed with spades and hatchets. I described to my boys as we
went along the process of retting, and explained to them how
steeping the flax leaves destroys the useless membrane, while the
strong fibers remain.
As we were employed in making beds for the flax and placing it in
them, we observed several nests of the flamingo. These are most
curiously and skillfully made of glutinous clay, so strong that they
can neither be overturned nor washed away. They are formed in the
shape of blunted cones, and placed point downward; at the upper
and broader end is built a little platform to contain the eggs, on
which the female bird sits, with her long legs in the water on either
side, until the little birds are hatched and can take to the water. For
a fortnight we left the flax to steep, and then taking it out and
drying it thoroughly in the sun, stored it for future use at
Falconhurst.
Daily did we load our cart with provisions to be brought to our
winter quarters: manioc, potatoes, cocoanuts, sweet acorns, sugar-
canes, were all collected and stored in abundance—for grumbling

thunder, lowering skies, and sharp showers warned us that we had
no time to lose. Our corn was sowed, our animals housed, our
provisions stored, when down came the rain.
To continue in our nest we found impossible, and we were obliged
to retreat to the trunk, where we carried such of our domestic
furniture as might have been injured by the damp. Our dwelling was
indeed crowded: the animals and provisions were below, and our
beds and household goods around us, hemmed us in on every side;
by dint of patience and better packing, we obtained sufficient room
to work and lie down in; by degrees, too, we became accustomed to
the continual noise of the animals and the smell of the stables. The
smoke from the fire, which we were occasionally obliged to light,
was not agreeable; but in time even that seemed to become more
bearable.
To make more space, we turned such animals as we had captured,
and who therefore might be imagined to know how to shift for
themselves, outside during the daytime, bringing them under the
arched roofs only at night. To perform this duty Fritz and I used to
sally forth every evening, and as regularly every evening did we
return soaked to the skin. To obviate this, the mother, who feared
these continual wettings might injure our health, contrived
waterproofs: she brushed on several layers of caoutchouc over stout
shirts, to which she attached hoods; she then fixed to these duck
trousers, and thus prepared for each of us a complete waterproof
suit, clad in which we might brave the severest rain.
In spite of our endeavors to keep ourselves busy, the time
dragged heavily. Our mornings were occupied in tending the
animals; the boys amused themselves with their pets, and assisted
me in the manufacture of carding-combs and a spindle for the
mother. The combs I made with nails, which I placed head
downward on a sheet of tin about an inch wide; holding the nails in
their proper position I poured solder round their heads to fix them to
the tin, which I then folded down on either side of them to keep
them perfectly firm. In the evening, when our room was illuminated

with wax candles, I wrote a journal of all the events which had
occurred since our arrival in this foreign land; and, while the mother
was busy with her needle and Ernest making sketches of birds,
beasts, and flowers with which he had met during the past months,
Fritz and Jack taught little Franz to read.
Week after week rolled by. Week after week saw us still close
prisoners. Incessant rain battered down above us; constant gloom
hung over the desolate scene.

Accounting Information Systems The Processes Controls 2nd Edition Turner Solutions Manual

CHAPTER IX.
Spring again—We begin to hew a cave—Jack makes a discovery—We drive the foul
air from the cavern—The mother and her boys join us—We explore the cave—
Fit it up as our winter quarters—The herring-bank—We catch seals—Fishing
on a grand scale—Isinglass and caviare—We visit our plantations—An
expedition to establish a colony—The building of "Woodlands"—Jack and Fritz
return to Falconhurst for provisions—Ernest and I explore—A "beast with a
bill"—We build a canoe—Franz undertakes the education of Grumble—We
continue our work at the cave—Carpet making—Thanksgiving-day—A startling
salute—Athletics and shooting—Prize giving—Manufacture of birdlime—Fritz
and Jack ride off for caoutchouc—Shoot a crane and badger—Find
"Woodlands" turned upside down by monkeys—Discover ginseng.
The winds at length were lulled, the sun shot his brilliant rays
through the riven clouds, the rain ceased to fall—spring had come.
No prisoners set at liberty could have felt more joy than we did as
we stepped forth from our winter abode, refreshed our eyes with the
pleasant verdure around us, and our ears with the merry songs of a
thousand happy birds, and drank in the pure, balmy air of spring.
Our plantations were thriving vigorously. The seed we had sown
was shooting through the moist earth. All nature was refreshed.
Our nest was our first care; filled with leaves and broken and torn
by the wind, it looked indeed dilapidated. We worked hard, and in a
few days it was again inhabitable. My wife begged that I would now
start her with the flax, and as early as possible I built a drying-oven,
and then prepared it for her use; I also, after some trouble,
manufactured a beetle-reel and spinning-wheel, and she and Franz
were soon hard at work, the little boy reeling off the thread his
mother spun.

I was anxious to visit Tentholm, for I feared that much of our
precious stores might have suffered. Fritz and I made an excursion
thither. The damage done to Falconhurst was as nothing compared
to the scene that awaited us. The tent was blown to the ground, the
canvas torn to rags, the provisions soaked, and two casks of powder
utterly destroyed. We immediately spread such things as we hoped
yet to preserve in the sun to dry. The pinnace was safe, but our
faithful tub-boat was dashed in pieces, and the irreparable damage
we had sustained made me resolve to contrive some safer and more
stable winter-quarters before the arrival of the next rainy season.
Fritz proposed that we should hollow out a cave in the rock, and
though the difficulties such an undertaking would present appeared
almost insurmountable, I yet determined to make the attempt; we
might not, I thought, hew out a cavern of sufficient size to serve as
a room, but we might at least make a cellar for the more valuable
and perishable of our stores.
Some days afterward we left Falconhurst with the cart laden with
a cargo of spades, hammers, chisels, pickaxes, and crowbars, and
began our undertaking. On the smooth face of the perpendicular
rock I drew out in chalk the size of the proposed entrance, and then,
with minds bent on success, we battered away. Six days of hard and
incessant toil made but little impression; I do not think that the hole
would have been a satisfactory shelter for even Master Knips; but
we still did not despair, and were presently rewarded by coming to
softer and more yielding substance; our work progressed, and our
minds were relieved.
On the tenth day, as our persevering blows were falling heavily,
Jack, who was working diligently with a hammer and crowbar,
shouted:
"Gone, father! Fritz, my bar has gone through the mountain!"
"Run around and get it," laughed Fritz; "perhaps it has dropped
into Europe—you must not lose a good crowbar."

"But, really, it is through; it went right through the rock; I heard it
crash down inside. Oh, do come and see!" he shouted excitedly.
We sprang to his side, and I thrust the handle of my hammer into
the hole he spoke of; it met with no opposition, I could turn it in any
direction I chose. Fritz handed me a long pole; I tried the depth with
that. Nothing could I feel. A thin wall, then, was all that intervened
between us and a great cavern.
With a shout of joy, the boys battered vigorously at the rock; piece
by piece fell, and soon the hole was large enough for us to enter. I
stepped near the aperture, and was about to make a further
examination, when a sudden rush of poisonous air turned me giddy,
and shouting to my sons to stand off, I leaned against the rock.
When I came to myself I explained to them the danger of
approaching any cavern or other place where the air has for a long
time been stagnant. "Unless air is incessantly renewed it becomes
vitiated," I said, "and fatal to those who breathe it. The safest way
of restoring it to its original state is to subject it to the action of fire,
a few handfuls of blazing hay thrown into this hole may, if the place
is small, sufficiently purify the air within to allow us to enter without
danger." We tried the experiment. The flame was extinguished the
instant it entered. Though bundles of blazing grass were thrown in,
no difference was made.
I saw that we must apply some more efficacious remedy, and sent
the boys for a chest of signal rockets we had brought from the
wreck. We let fly some dozens of these fiery serpents, which went
whizzing in, and disappeared at apparently a vast distance from us.
Some flew like radiant meteors round, lighted up the mighty
circumference and displayed, as by a magician's wand, a sparkling,
glittering roof. They looked like avenging dragons driving a foul,
malignant fiend out of a beauteous palace.
We waited for a little while after these experiments, and I then
again threw in lighted hay. It burned clearly; the air was purified.

Fritz and I enlarged the opening, while Jack, springing on his
buffalo, thundered away to Falconhurst to bear the great and
astonishing news to his mother.
Great must have been the effect of Jack's eloquence on those at
home, for the timbers of the bridge were soon again resounding
under the swift but heavy tramp of his steed; and he was quickly
followed by the rest of our party in the cart.
All were in the highest state of excitement. Jack had stowed in the
cart all the candles he could find, and we now, lighting these,
shouldered our arms and entered. I led the way, sounding the
ground as I advanced with a long pole, that we might not fall
unexpectedly into any great hole or chasm. Silently we marched—
the mother, the boys, and even the dogs seeming overawed with the
grandeur and beauty of the scene. We were in a grotto of diamonds
—a vast cave of glittering crystal: the candles reflected on the walls
a golden light, bright as the stars of heaven, while great crystal
pillars rose from the floor like mighty trees, mingling their branches
high above us and drooping in hundreds of stalactites, which
sparkled and glittered with all the colors of the rainbow.
The floor of this magnificent palace was formed of hard, dry sand,
so dry that I saw at once that we might safely take up our abode
therein, without the slightest fear of danger from damp.
From the appearance of the brilliant crystals round about us I
suspected their nature.
I tasted a piece. This was a cavern of rock salt. There was no
doubt about it—here was an unlimited supply of the best and purest
salt! But one thing detracted from my entire satisfaction and delight
—large crystals lay scattered here and there, which, detached from
the roof, had fallen to the ground; this, if apt to recur, would keep us
in constant peril. I examined some of the masses and discovered
that they had been all recently separated, and therefore concluded
that the concussion of the air occasioned by the rockets had caused

their fall. To satisfy ourselves, however, that there were no more
pieces tottering above us, we discharged our guns from the
entrance, and watched the effect. Nothing more fell—our
magnificent abode was safe.
We returned to Falconhurst with minds full of wonder at our new
discovery, and plans for turning it to the best possible advantage.
Nothing was now talked of but the new house, how it should be
arranged, how it should be fitted up. The safety and comfort of
Falconhurst, which had at first seemed so great, now dwindled away
in our opinion to nothing; it should be kept up, we decided, merely
as a summer residence, while our cave should be formed into a
winter house and impregnable castle. Our attention was now fully
occupied with this new house. Light and air were to be admitted, so
we hewed a row of windows in the rock, where we fitted the window
cases we had brought from the officers' cabins. We brought the
door, too, from Falconhurst, and fitted it in the aperture we had
made. The opening in the trunk of the tree I determined to conceal
with bark, as less likely to attract the notice of wild beasts or
savages should they approach during our absence. The cave itself
we divided into four parts: in front, a large compartment into which
the door opened, subdivided into our sitting, eating, and sleeping
apartments; the right-hand division containing our kitchen and
workshop, and the left our stables; behind all this, in the dark
recesses of the cave, was our storehouse and powder-magazine.
Having already undergone one rainy season, we knew well its
discomforts, and thought of many useful arrangements in the laying
out of our dwelling. We did not intend to be again smoke-dried; we
therefore contrived a properly built fire place and chimney; our
stable arrangements, too, were better, and plenty of space was left
in our workshop that we should not be hampered in even the most
extensive operations.
Our frequent residence at Tentholm revealed to us several
important advantages which we had not foreseen. Numbers of
splendid turtles often came ashore to deposit their eggs in the sand,

and their delicious flesh afforded us many a sumptuous meal. When
more than one of these creatures appeared at a time, we used to
cut off their retreat to the sea, and, turning them on their backs,
fasten them to a stake driven in close by the water's edge, by a cord
passed through a hole in their shell. We thus had fresh turtle
continually within our reach; for the animals throve well thus
secured, and appeared in as good condition, after having been kept
thus for several weeks, as others when freshly caught. Lobsters,
crabs, and mussels also abounded on the shore. But this was not all;
an additional surprise awaited us.
As we were one morning approaching Tentholm, we were
attracted by a most curious phenomenon. The waters out at sea
appeared agitated by some unseen movement, and as they heaved
and boiled, their surface, struck by the beams of the morning sun,
seemed illuminated by flashes of fire. Over the water where this
disturbance was taking place hovered hundreds of birds, screaming
loudly, which ever and anon would dart downward, some plunging
beneath the water, some skimming the surface. Then again they
would rise and resume their harsh cries. The shining, sparkling mass
then rolled onward, and approached in a direct line our bay, followed
by the feathered flock above. We hurried down to the shore to
further examine this strange sight.
I was convinced as we approached that it was a shoal or bank of
herrings.
No sooner did I give utterance to my conjecture than I was
assailed by a host of questions concerning this herring-bank, what it
was, and what occasioned it.
"A herring-bank," I said, "is composed of an immense number of
herrings swimming together. I can scarcely express to you the huge
size of this living bank, which extends over a great area many
fathoms deep. It is followed by numbers of great ravenous fish, who
devour quantities of the herrings, while above hover birds, as you
have just seen, ready to pounce down on stragglers near the top. To

escape these enemies, the shoal makes for the nearest shore, and
seeks safety in those shallows where the large fish cannot follow.
But here it meets with a third great enemy. It may escape from the
fish, and elude the vigilance of sharp-sighted birds, but from the
ingenuity of man it can find no escape. In one year millions of these
fish are caught, and yet the roes of only a small number would be
sufficient to supply as many fish again."
Soon our fishery was in operation. Jack and Fritz stood in the
water with baskets, and baled out the fish, as one bales water with a
bucket, throwing them to us on the shore. As quickly as possible we
cleaned them, and placed them in casks with salt, first a layer of
salt, and then a layer of herrings, and so on, until we had ready
many casks of pickled fish.
As the barrels were filled, we closed them carefully, and rolled
them away to the cool vaults at the back of our cave.
Our good fortune, however, was not to end here. A day after the
herring fishery was over, and the shoal had left our bay, a great
number of seals appeared, attracted by the refuse of the herrings
which we had thrown into the sea. Though I feared they would not
be suitable for our table, we yet secured a score or two for the sake
of their skins and fat. The skins we drew carefully off for harness
and clothing, and the fat we boiled down for oil, which we put aside
in casks for tanning, soap-making, and burning in lamps.
These occupations interfered for some time with our work at Rock
House; but as soon as possible we again returned to our labor with
renewed vigor.
I had noticed that the salt crystals had for their base a species of
gypsum, which I knew might be made of great service to us in our
building operations as plaster.
As an experiment, I broke off some pieces, and, after subjecting
them to great heat, reduced them to powder. The plaster this
formed with water was smooth and white, and as I had then no

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