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Auditing and Assurance Services Louwers 6th Edition Test
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Chapter 01
Auditing and Assurance Services
Multiple Choice Questions
1. The audit objective that all transactions and accounts that should be presented in the financial
statements are in fact included is related to which of the PCAOB assertions?
A. Existence
B. Rights and obligations
C. Completeness
D. Valuation
2. Cutoff tests designed to detect purchases made before the end of the year that have been
recorded in the subsequent year provide assurance about management's assertion of
A. presentation and Disclosure.
B. completeness.
C. rights and obligations.
D. existence.
3. During an audit of an entity's stockholders' equity accounts, the auditor determines whether there
are restrictions on retained earnings resulting from loans, agreements or state law. This audit
procedure most likely is intended to verify management's assertion of
A. existence or occurrence.
B. completeness.
C. valuation or allocation.
D. presentation and disclosure.

1-2
4. The confirmation of an account payable balance selected from the general ledger provides
primary evidence regarding which management assertion?
A. Completeness
B. Valuation
C. Allocation
D. Existence
5. What type of evidence would provide the highest level of assurance in an attestation
engagement?
A. Evidence secured solely from within the entity.
B. Evidence obtained from independent sources.
C. Evidence obtained indirectly.
D. Evidence obtained from multiple internal inquiries.
6. Which of the following management assertions is an auditor most likely testing if the audit
objective states that all inventory on hand is reflected in the ending inventory balance?
A. The entity has rights to the inventory.
B. Inventory is properly valued.
C. Inventory is properly presented in the financial statements.
D. Inventory is complete.
7. An auditor traces the serial numbers on equipment to a nonissuer's sub-ledger. Which of the
following management assertions is supported by this test?
A. Valuation and allocation.
B. Completeness.
C. Rights and obligations.
D. Presentation and disclosure.
8. An auditor has substantial doubt about the entity's ability to continue as a going concern for a
reasonable period of time because of negative cash flows and working capital deficiencies. Under
these circumstances, the auditor would be most concerned about the
A. control environment factors that affect the organizational structure.
B. correlation of detection risk and inherent risk.
C. effectiveness of the entity's internal control activities.
D. possible effects on the entity's financial statements.
9. Which of the following types of audit evidence provides the least assurance of reliability?
A. Receivable confirmations received from the client's customers.
B. Prenumbered receiving reports completed by the client's employees.
C. Prior months' bank statements obtained from the client.
D. Municipal property tax bills prepared in the client's name.

1-3
10. Which of the following is a management assertion regarding account balances at the period end?
A. Transactions and events that have been recorded have occurred and pertain to the entity.
B. Transactions and events have been recorded in the proper accounts.
C. The entity holds or controls the rights to assets, and liabilities are obligations of the entity.
D. Amounts and other data related to the transactions and events have been recorded
appropriately.
11. A practitioner is engaged to express an opinion on management's assertion that the square
footage of a warehouse offered for sale is 150,000 square feet. The practitioner should refer to
which of the following sources for professional guidance?
A. Statement of Auditing Standards.
B. Statements on Standards for Attestation Engagements.
C. Statements on Standards for Accounting and Review Services.
D. Statements on Standards for Consulting Services.
12. In auditing the long term debt account, an auditor's procedures most likely would focus primarily
on management's assertion of
A. existence.
B. completeness.
C. allocation.
D. rights and obligations.
13. An auditor selected items for test counts from the client's warehouse during the physical inventory
observation. The auditor then traced these test counts into the detailed inventory listing that
ultimately agreed to the financial statements. This procedure most likely provided evidence
concerning management's assertion of
A. completeness.
B. valuation.
C. presentation and disclosure.
D. existence.
E. rights and obligations.
14. An auditor selected items from the client's detailed inventory listing (that agreed to the financial
statements). During the physical inventory observation, the auditor then found each item selected
and counted the number of units on hand. Assuming that the amount on hand was the same as
the amount in the client's detailed inventory listing, this procedure most likely would provide
evidence concerning management's assertion of
A. completeness.
B. valuation.
D. existence.

1-4
15. According to PCAOB Auditing Standard No. 5 (AS 5), the auditor should identify significant
accounts and disclosures and their relevant assertions. Which of the following financial statement
assertions is not explicitly identified in AS 5?
A. Completeness
B. Valuation or Allocation
C. Accuracy
D. Existence or Occurrence
E. All of these are assertions identified in AS 5.
16. When testing the completeness assertion for a liability account, an auditor ordinarily works from
the
A. financial statements to the potentially unrecorded items.
B. potentially unrecorded items to the financial statements.
C. accounting records to the supporting evidence.
D. trial balance to the subsidiary ledger.
17. If an auditor is performing procedures related to the information that is contained in the client's
pension footnote, he/she is most likely obtain evidence concerning management's assertion
about
A. rights and obligations.
B. existence.
C. valuation.
18. Which of the following questions would be inappropriate for an auditor to ask a client when
exhibiting an appropriate level of professional skepticism while completing an audit procedure
related to the internal control system?
A. What can go wrong in this process?
B. Which of your employees is a fraudster?
C. What else is important to know about this process?
D. What happens when a key employees goes on vacation?
19. To be proficient as an auditor, a person must first be able to accomplish which of these tasks in a
decision-making process?
A. Identify audit evidence relevant to the verification of assertions management makes in its
unaudited financial statements and notes.
B. Formulate evidence-gathering procedures (audit plan) designed to obtain sufficient, competent
evidence about assertions management makes in financial statements and notes.
C. Recognize the financial assertions made in management's financial statements and footnotes.
D. Evaluate the evidence produced by the performance of procedures and decide whether
management's assertions conform to generally accepted accounting principles and reality.

1-5
20. Which of the following is an underlying condition that in part creates the demand by users for
reliable information?
A. Economic transactions that are numerous and complex
B. Decisions are time-sensitive
C. Users separated from accounting records by distance and time
D. Financial decisions that are important to investors and users
E. All of these
21. Which of the following is not included in The American Accounting Association (AAA) definition of
auditing?
A. Potential conflict of interest
B. Systematic process
C. Assertions about economic actions
D. Established criteria
22. What is the term used to identify the risk that the client's financial statements may be materially
false and misleading?
A. Business risk
B. Information risk
C. Client risk
D. Risk assessment
23. Which of the following is not a recommendation usually made following the completion of an
operational audit?
A. Economic and efficient use of resources
B. Effective achievement of business objectives
C. Attesting to the fairness of the financial statements
D. Compliance with company policies
24. In order to be considered as external auditors with respect to government agencies, GAO
auditors must be
A. organizationally independent.
B. empowered as the accounting and auditing agency by the U.S. Congress.
C. funded by the federal government.
D. guided by standards similar to GAAS.

1-6
25. Which of the following is the essential purpose of the audit function?
A. Detection of fraud
B. Examination of individual transactions to certify as to their validity
C. Determination of whether the client's financial statement assertions are fairly state
D. Assurance of the consistent application of correct accounting procedures
26. The audit objective that all the transactions and accounts presented in the financial statements
represent real assets, liabilities, revenues, and expenses is related most closely to which of the
PCAOB assertions?
A. Existence or occurrence
C. Completeness
D. Presentation and disclosure
27. The audit objective that all transactions are recorded in the proper period is related most closely
to which of the Audit Standards Board (ASB) transaction assertions?
A. Occurrence
B. Completeness
C. Cutoff
D. Accuracy
28. The audit objective that all transactions are recorded in the proper account is related most closely
to which one of the ASB transaction assertions?
A. Occurrence
B. Completeness
C. Accuracy
D. Classification
29. The audit objective that all balances include items owned by the client is related most closely to
which one of the ASB balance assertions?
A. Existence
C. Completeness
D. Valuation
30. The audit objective that all balances include all items that should be recorded in that account is
related most closely to which one of the ASB balance assertions?
A. Existence
C. Completeness
D. Valuation

1-7
31. The audit objective that footnotes in the financial statements should be clear and expressed such
that the information is easily conveyed to the readers of the financial statements is related most
closely with which of the ASB presentation and disclosure assertions?
A. Occurrence
C. Comprehensibility
D. Understandability
32. The engineering department at Omni Company built a piece of equipment in the company's own
shop for use in the company's operations. The auditor reviewed all work orders that were
capitalized as part of the equipment costs. Which of the following is the ASB transaction assertion
most closely related to the auditor's testing?
A. Occurrence
B. Completeness
C. Accuracy
D. Classification
33. The engineering department at Omni Company built a piece of equipment in the company's own
shop for use in the company's operations. When looking at the ending balance for the fixed asset
account the auditor examined all work orders, purchased materials, labor cost reports, and
applied overhead that were capitalized as part of the equipment costs. Which of the following is
the ASB balance assertion most closely related to the auditor's testing?
A. Existence
B. Completeness
C. Rights and obligations
D. Valuation
34. Which of the following best describes the primary role and responsibility of independent external
auditor?
A. Produce a company's annual financial statements and notes.
B. Express an opinion on the fairness of a company's annual financial statements and footnotes.
C. Provide business consulting advice to audit clients.
D. Obtain an understanding of the client's internal control structure and give management a
report about control problems and deficiencies.
35. Which of the following best describes the main reason independent auditors report on
management's financial statements?
A. Management fraud may exist and it is likely to be detected by independent auditors.
B. The management that prepares the statements and the persons who use the statements may
have conflicting interests.
C. Misstated account balances may be corrected as the result of the independent audit work.
D. The management that prepares the statements may have a poorly designed system of internal
control.

1-8
36. The auditor's judgment concerning the overall fairness of the presentation of financial position,
results of operations, and cash flows is applied within the framework of
A. quality control.
B. generally accepted auditing standards, which include the concept of materiality.
C. the auditor's evaluation of the audited company's internal control.
D. the applicable financial reporting framework (i.e., GAAP in the United States).
37. Assurance services involve all of the following, except
A. relevance as well as the reliability of information.
B. nonfinancial information as well as traditional financial statements.
C. providing absolute rather than reasonable assurance.
D. electronic databases as well as printed reports.
38. Because of the risk of material misstatement, an audit of financial statements in accordance with
generally accepted auditing standards should be planned and performed with an attitude of
A. objective judgment.
B. independent integrity.
C. professional skepticism.
D. impartial conservatism.
39. Which of the following best describes assurance services?
A. Independent professional services that report on the client's financial statements
B. Independent professional services that improve the quality of information for decision makers
C. Independent professional services that report on specific written management assertions
D. Independent professional services that improve the operations of the client
40. Which of the following is not a PCAOB assertion about inventory related to presentation and
disclosure?
A. Inventory is properly classified as a current asset on the balance sheet.
B. Inventory is properly stated at its cost on the balance sheet.
C. Major inventory categories and their valuation bases are adequately disclosed in notes.
D. All of these are PCAOB presentation and disclosure assertions about inventory
41. Which of the following is not an ASB assertion about inventory related to presentation and
disclosure?
A. Inventory is properly classified as a current asset on the balance sheet.
B. Inventory is properly stated at cost on the balance sheet.
C. Major inventory categories and their valuation bases are adequately disclosed in notes.
D. All of these are ASB presentation and disclosure assertions about inventory.

1-9
42. In performing an attestation engagement, a CPA typically
A. supplies litigation support services.
B. assesses control risk at a low level.
C. expresses a conclusion on an assertion about some type of subject matter.
D. provides management consulting advice.
43. An attestation engagement is one in which a CPA is engaged to
A. issue, or does issue, a report on subject matter or an assertion about the subject matter that is
the responsibility of another party.
B. provide tax advice or prepare a tax return based on financial information the CPA has not
audited or reviewed.
C. testify as an expert witness in accounting, auditing or tax matters, given certain stipulated
facts.
D. assemble prospective financial statements based on the assumptions of the entity's
management without expressing any assurance.
44. The underlying conditions that create demand by users for reliable information include all of the
following, except
A. transactions are numerous and complex.
B. users lack professional skepticism.
C. users are separated from accounting records by distance and time.
D. financial decisions are important to investors and users.
E. decisions are time-sensitive.
45. Cutoff tests designed to detect credit sales made before the end of the year that have been
recorded in the subsequent year provide assurance about the PCAOB assertion of
A. presentation.
B. completeness.
C. rights.
D. existence.
46. Inquiries of warehouse personnel concerning possible obsolete or slow moving inventory items
provide assurance about the PCAOB assertion of
A. completeness.
B. existence.
C. presentation.
D. valuation.

1-10
47. Inquiries of warehouse personnel concerning possible obsolete or slow moving inventory items
provide assurance about the ASB balance assertion of
A. completeness.
B. existence.
C. presentation.
D. valuation.
48. The probability that the information circulated by a company will be false or misleading is referred
to as
A. business risk.
B. information risk.
C. assurance risk.
D. audit risk.
49. The Sarbanes-Oxley Act of 2002 requires that the key company officials certify the financial
statements. Certification means that the company CEO and CFO must sign a statement
indicating
A. they have read the financial statements.
B. they are not aware of any false or misleading statements (or any key omitted disclosures).
C. they believe that the financial statements present an accurate picture of the company's
financial condition.
D. All of these.
50. The process of a CPA obtaining a certificate and license in a state other than the state in which
the CPA's certificate was originally obtained is referred to as
A. substantial equivalency.
B. quid pro quo.
C. relicensing.
D. re-examination.
51. The risk an entity will fail to meet its objectives is referred to as
A. business risk.
B. information risk.
C. assurance risk.
D. audit risk.

1-11
52. The four basic requirements for becoming a CPA in most states are
A. education, the CPA Examination, experience, and substantial equivalency.
B. the CPA Examination, experience, continuing professional education, and a state certificate.
C. continuing professional education, the CPA Examination, experience, and an AICPA
certificate.
D. education, the CPA Examination, experience, and a state certificate.
53. The study of business operations for the purpose of making recommendations about the efficient
use of resources, effective achievement of business objectives, and compliance with company
policies is referred to as
A. environmental auditing.
B. financial auditing.
C. compliance auditing.
D. operational auditing.
54. The accounting, auditing, and investigating agency of the U.S. Congress, headed by the U.S.
Comptroller General is known as
A. the Federal Bureau of Investigation (FBI).
B. the U.S. General Accountability Office (GAO).
C. the Internal Revenue Service (IRS).
D. the United States Legislative Auditors (USLA).
Short Answer Questions

1-12
55. Which of the PCAOB assertions (A-E) are best verified by the following audit procedures (1-4)?
A. Existence or occurrence
C. Valuation or allocation
D. Completeness
E. Presentation and disclosure
1. Confirming inventory held on consignment by the client with independent third party.
2. Consulting the Wall Street Journal for year-end prices of securities held by the client.
3. Physically examine all major property and equipment additions.
4. Review the aged trial balance for significant past due accounts.
56. ABC Company had a major sale to XYZ Company. This sale accounted for 20% of the revenue of
ABC Company. The auditors performed the audit procedures listed 1-3. For each audit procedure
select the ASB transaction assertion that is most likely being tested.
A. Occurrence
B. Completeness
C. Cutoff
D. Accuracy
E. Classification
1. The auditor reviewed the shipping documents to check the date that product was shipped to
XYZ Company.
2. The auditor reviewed the shipping documents to ensure that all product included in the sales
revenue to XYZ had been shipped.
3. The auditor reviewed the invoice sent to XYZ Company to ensure that XYZ had been properly
billed.

1-13
57. Auditors are auditing the warehouse of Huge Lots Corporation. The auditors performed the audit
procedures listed 1-5. For each audit procedure select the ASB balance assertion that is most
likely being tested.
A. Existence
C. Completeness
D. Accuracy
E. Valuation
1. The auditors walked through the warehouse looking for obsolete inventory.
2. The auditors compared invoices received from suppliers with the cost of inventory listed in the
inventory accounts.
3. The auditors reviewed purchase orders to determine if any inventory was on consignment.
4. The auditors reviewed vendor invoices to determine if freight costs, taxes, tariffs or other costs
had been included in inventory costs.
5. The auditors selected items from the inventory and reviewed inventory records to ensure these
items were included in those records.
Essay Questions
58. What are the differences between the American Accounting Association and AICPA definitions
and objectives of auditing?

1-14
59. What is operational auditing and by whom is it performed?
60. What is information risk? What is business risk?
61. What are the four basic requirements for becoming a CPA?
62. Define assurance, attestation, and auditing in the context of "lending credibility."

1-15
Chapter 01 Auditing and Assurance Services Answer Key
Multiple Choice Questions
1. The audit objective that all transactions and accounts that should be presented in the financial
statements are in fact included is related to which of the PCAOB assertions?
A. Existence
C. Completeness
D. Valuation
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Accessibility: Keyboard Navigation
Blooms: Remember
Difficulty: 1 Easy
Learning Objective: 01-03 Describe and define the assertions that management makes about the recognition; measurement;
presentation; and disclosure of the financial statements and explain why auditors use them as the focal point of the audit.
Source: Original
Topic: Management's Financial Statement Assertions
2. Cutoff tests designed to detect purchases made before the end of the year that have been
recorded in the subsequent year provide assurance about management's assertion of
A. presentation and Disclosure.
B. completeness.
C. rights and obligations.
D. existence.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Difficulty: 2 Medium
Source: Original

1-16
3. During an audit of an entity's stockholders' equity accounts, the auditor determines whether
there are restrictions on retained earnings resulting from loans, agreements or state law. This
audit procedure most likely is intended to verify management's assertion of
A. existence or occurrence.
B. completeness.
C. valuation or allocation.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Source: Original
4. The confirmation of an account payable balance selected from the general ledger provides
primary evidence regarding which management assertion?
A. Completeness
B. Valuation
C. Allocation
D. Existence
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Source: Original
5. What type of evidence would provide the highest level of assurance in an attestation
engagement?
A. Evidence secured solely from within the entity.
B. Evidence obtained from independent sources.
C. Evidence obtained indirectly.
D. Evidence obtained from multiple internal inquiries.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Difficulty: 3 Hard
Learning Objective: 01-02 Define and contrast financial statement auditing; attestation; and assurance services.
Source: AICPA
Topic: Auditing, Attestation, and Assurance Services

1-17
6. Which of the following management assertions is an auditor most likely testing if the audit
objective states that all inventory on hand is reflected in the ending inventory balance?
A. The entity has rights to the inventory.
B. Inventory is properly valued.
C. Inventory is properly presented in the financial statements.
D. Inventory is complete.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Difficulty: 3 Hard
Source: AICPA
7. An auditor traces the serial numbers on equipment to a nonissuer's sub-ledger. Which of the
following management assertions is supported by this test?
A. Valuation and allocation.
B. Completeness.
C. Rights and obligations.
D. Presentation and disclosure.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Difficulty: 3 Hard
Source: AICPA
8. An auditor has substantial doubt about the entity's ability to continue as a going concern for a
reasonable period of time because of negative cash flows and working capital deficiencies.
Under these circumstances, the auditor would be most concerned about the
A. control environment factors that affect the organizational structure.
B. correlation of detection risk and inherent risk.
C. effectiveness of the entity's internal control activities.
D. possible effects on the entity's financial statements.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Difficulty: 3 Hard
Source: AICPA

1-18
9. Which of the following types of audit evidence provides the least assurance of reliability?
A. Receivable confirmations received from the client's customers.
B. Prenumbered receiving reports completed by the client's employees.
C. Prior months' bank statements obtained from the client.
D. Municipal property tax bills prepared in the client's name.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Difficulty: 3 Hard
Source: AICPA
10. Which of the following is a management assertion regarding account balances at the period
end?
A. Transactions and events that have been recorded have occurred and pertain to the entity.
B. Transactions and events have been recorded in the proper accounts.
C. The entity holds or controls the rights to assets, and liabilities are obligations of the entity.
D. Amounts and other data related to the transactions and events have been recorded
appropriately.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Difficulty: 3 Hard
Source: AICPA
11. A practitioner is engaged to express an opinion on management's assertion that the square
footage of a warehouse offered for sale is 150,000 square feet. The practitioner should refer to
which of the following sources for professional guidance?
A. Statement of Auditing Standards.
B. Statements on Standards for Attestation Engagements.
C. Statements on Standards for Accounting and Review Services.
D. Statements on Standards for Consulting Services.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Difficulty: 3 Hard
Learning Objective: 01-02 Define and contrast financial statement auditing; attestation; and assurance services.
Source: AICPA
Topic: Auditing, Attestation, and Assurance Services

1-19
12. In auditing the long term debt account, an auditor's procedures most likely would focus
primarily on management's assertion of
A. existence.
B. completeness.
C. allocation.
D. rights and obligations.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Source: Original
13. An auditor selected items for test counts from the client's warehouse during the physical
inventory observation. The auditor then traced these test counts into the detailed inventory
listing that ultimately agreed to the financial statements. This procedure most likely provided
evidence concerning management's assertion of
A. completeness.
B. valuation.
D. existence.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Source: Original

1-20
14. An auditor selected items from the client's detailed inventory listing (that agreed to the financial
statements). During the physical inventory observation, the auditor then found each item
selected and counted the number of units on hand. Assuming that the amount on hand was
the same as the amount in the client's detailed inventory listing, this procedure most likely
would provide evidence concerning management's assertion of
A. completeness.
B. valuation.
D. existence.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Source: Original
15. According to PCAOB Auditing Standard No. 5 (AS 5), the auditor should identify significant
accounts and disclosures and their relevant assertions. Which of the following financial
statement assertions is not explicitly identified in AS 5?
A. Completeness
B. Valuation or Allocation
C. Accuracy
D. Existence or Occurrence
E. All of these are assertions identified in AS 5.
AACSB: Analytic
AICPA: BB Legal
AICPA: FN Research
Blooms: Remember
Source: Original

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taken:
Rev. Robert O. Burton offered the following resolutions:
1. That in view of still further elevating the institution and securing
its permanency we will endeavor to increase the endowment to
$100,000.

2. That whenever the amount of $100,000 shall have been
secured, or the interest on the endowment fund shall amount to
$6,000, this Board will grant to the ministers of the Virginia and
North Carolina Conferences the right to educate their sons free of
tuition fees for thirty years.
3. That one or more agents be appointed to raise the money, and
that we earnestly ask the co-operation of all the ministers of the
Virginia and North Carolina Conferences.
4. That subscriptions of $500 may be paid by the subscribers
either during their natural life or twelve months after death, with
interest from date, to be paid annually.
5. That Rev. H. B. Cowles be appointed agent, and that Dr. William
A. Smith be associated with him.
[Illustration: REV. L. M. LEE, D. D., Editor: Richmond Christian
Advocate.]
These resolutions were adopted, and the agents appointed were
requested to make arrangements for the prosecution of the work as
soon as practicable. It could not be done at once, as the Agent
elected had to be assigned to the work by the Conference, which did
not meet till November. So it was arranged that the work should be
commenced next spring.
In the interval Dr. Leroy M. Lee, then editor of the Richmond
Christian Advocate, proceeded to write and publish from time to time
a series of articles on "Christian Education"—articles probably not
surpassed in force and pertinence by any ever written on the
subject. He kept the matter of the canvass which was to be

inaugurated the coming year before the Methodist public, and thus
effectually paved the way for better success.
In May, 1855, the agent and president of the College began the
active field work to raise the amount to one hundred thousand
dollars at Crenshaw's Church, on the Nottoway circuit, near Blacks
and Whites station, on the the (then) Southside Railroad. At this
church a mass-meeting was held, lasting several days. There were
present, in addition to the leaders above named, Dr. Leroy M. Lee,
editor, who was much interested in the effort.
Dr. Smith was the chief speaker, and he never appeared to better
advantage, having the sympathy and interest of the audience with
him from the start. Dr. Lee followed him. Agent Cowles struck while
the iron was hot and took the subscription, which, in addition to
what was secured in the circuit in the next few days, amounted to
five thousand dollars. This gave the enterprise a good send-off, and
was received and accepted by the church at large as an augury of
final success, which proved to be true. The agents did not relax their
efforts till the limit was reached.
There were several circumstances which made this effort a
success. The men in charge were the right men. Dr. Smith was a
great man before the people. Few men who lived in the State ever
equalled, fewer still ever surpassed him. His colleague, while not
deficient in public speaking (he was a most excellent preacher), was
gifted with good business address and tact, well versed in reading
and managing mankind in general, and thorough in his business
transactions, securing all the benefits which were possible. Both
were largely acquainted throughout the Conference.

The times were propitious. The decade beginning 1851 was the
golden era in the material prosperity of Virginia. The spirit of
improvement in lands, building railroads, and plank roads, and other
roads was at its height. Most of the great lines throughout the State
were built during this decade—the Richmond and Danville, the
Southside (Petersburg and Lynchburg), the Virginia and Tennessee
(Lynchburg to Bristol), the Orange and Alexandria (Lynchburg and
Alexandria), and the Roanoke Valley (Clarksville and Ridgway, N. C.),
and others were built or projected. The last named brought railway
communication within twelve miles of the College, and Keysville, on
the Richmond and Danville, was within thirty-five miles of the
College. Besides these improvements, a plank road was built from
Petersburg to Clarksville, which was, as long as it lasted, a great
improvement. Another plank road from Blacks and Whites, on the
Southside Railroad, was built through Lunenburg in the direction of
Boydton, but its terminus was twenty miles short of reaching it.
The Crimean war, involving the great Powers of Europe, raised the
price of wheat to a price seldom, if ever, reached previously. It sold
in 1853-'54 for $2.35 per bushel, and good prices were maintained
for the balance of the decade. Lands in the State, which had been
low in price, were increased in value one hundred per cent. and
other property in something like the same ratio. All this made people
more ready to contribute as well as more able.
COLLEGE YEAR 1854-'55.
This College year was marked by no special change or event. The
President's report notes: matriculates in College during the session,
134, 72 of whom were on scholarships.

[Illustration: DAVID R. DUNCAN, Major C. S. A.; Senator S. C.
Legislature.]
Professor Samuel Lander, A. M., entered upon his duties as
Adjunct
Professor of Languages, and W. A. Shepard was Assistant in the
Laboratory.
At the annual meeting, June, 1855, degrees were conferred:
A. B.
GEORGE E. BOOKER, Va.
JAMES B. DUGGER, Va.
WILLIAM N. CARTER, Va.
JOHN E. CHRISTIAN, Va.
THOMAS A. GATCH, Va.
JAMES C. HANES, Va.
PETER A. MOSES, Va.
ROBERT N. SLEDD, Va.
DAVID R. DUNCAN, S. C.
OLIVER G. SMITH, N. C.
A. M.
THOMAS E. MASSIE, Va.
SAMUEL LANDER, N. C.
ROWLAND DOGGETT, Va.
JOHN F. DANCE, Va.
JOHN F. OGBURN, Va.
ROBERT M. MALLORY, Va.
HENRY W. WINGFIELD, Va.

BENJAMIN W. OGBURN, Va.
SAM'L B. PAUL (Honorary) Va.
The celebrated trial of Deems vs. Smith took place at the Virginia
Conference held in Petersburg, November, 1855. The charges were
presented by Dr. C. F. Deems in person, and defence made by Dr.
Smith.
The verdict was almost unanimous, finding Dr. Smith not guilty.
The result of this unfortunate affair was the resignation of quite a
number of the Trustees from the North Conference, that Conference
having espoused the cause of Dr. Deems by a very large majority.
At the meeting of the Trustees in June, 1856, Dr. Smith tendered
his resignation as President of the College. The Board refused to
accept the resignation, only two voting to receive it.
This year the first catalogue, as printed, comes to us. Others had
been printed, but no copies preserved.
Of the original charter members of the Board all had died or
retired but John Early, William A. Smith, Mathew M. Dance and John
G. Claiborne. All the original members of the Faculty had resigned.
Students in College, 93; in Preparatory School, 36—total, 129.
We have no mention of the several Preparatory schools in North
Carolina.
Thos. A. Gatch, A. B., was Principal of the Home School.

[Illustration: W. T. BAILEY, Killed at Gettysburg; buried on the
field.]
A resolution was adopted by the Board asking the Legislature to
establish a school of "military tactics" in connection with the College,
but nothing ever came of it.
In January, 1856, a most remarkable fall of snow occurred, with a
temperature of ten degrees below zero. The snow was fifteen inches
deep.
In June, 1856, the following received degrees:
A. B.
W. T. BAILEY, Va.
GREEN A. JACKSON, Va.
THOMAS L. JACKSON, Va.
WILLIAM T. MERRITT, Va.
JOHN P. FULLER, N. C.
A. M.
JAMES E. SEBRELL, Va.
WILLIAM A. BRAME, Va.
JAMES D. PROCTOR, Va.
The changes in the Faculty this year were the resignation of
Assistant Professor Samuel Lander, whose place was not filled, and

the substitution of Charles W. Crawley, Principal of the Preparatory
School for Thomas A. Gatch, resigned.
In June, 1857, Professor Charles B. Stuart resigned the Chair of
Chemistry and Geology, and Professor N. T. Lupton succeeded him.
Professor O. H. P. Corprew at same time resigned the Chair of
Ancient
Languages, and Professor William B. Carr succeeded him.
The degrees conferred June, 1857, were—
A. B.
GEORGE W. ARMISTEAD, Va.
WILLIAM I. COWLES, Va.
RICHARD W. JONES, Va.
JOSEPH E. LEIGH, Va.
EDWIN G. MOORE, N. C.
WILBUR F. DAVIS, N. C.
JOHN B. WILLIAMS, N. C.
WILLIAM W. PENNY, Mo.
WILLIAM A. SHEPARD, Mass.
A. M.
WILLIAM G. CONNOR, Tenn.
L. O. RIVES, Tenn.
GARLAND B. HANES, Va.
THAD. L. H. YOUNG, Va.
JESSE P. BAGBY, N. C.
ADOLPHUS W. MANGUM, N. C.
SAMUEL MOORE, Va.

THOMAS C. ELDER, Va.
THOMAS C. THACKSTON, Va.
WILLIAM H. CHEEK, N. C.
Number of students during the session, 144, including those at the
Preparatory School (34).
The worst blizzard ever known in Virginia occurred in January,
1857; thermometer ten degrees below zero. Some suffering in the
College for want of fuel.
This year was reasonably prosperous. Some dissatisfaction was
expressed in the president's annual report on account of salaries.
[Illustration: RICHARD W. JONES, A. M., LL. D., Major C. S. A.;
President Mississippi Industrial Institute; Professor Mississippi
University and Randolph-Macon College.]
In June, 1858, Prof. Lupton resigned the chair of Chemistry and
Geology, which was subsequently supplied by the election of Prof.
Bennett Puryear, of Richmond College.
Dr. W. A. Smith again tendered his resignation, for reasons
personal to himself. At the urgent solicitation of the students, the
Alumni Society, and the Board, he withdrew his resignation.
[Illustration: REV. RICHARD FERGUSON, Virginia; Adjutant
Eighteenth
Va. Regiment.]

Degrees were conferred as follows:
A. B.
BENJAMIN H. THACKSTON, Va.
RICHARD FERGUSON, Va.
VICTOR M. BRANDON, Va.
RICHARD B. HOLSTEAD, Va.
ROBERT S. ISBELL, Va.
ALEX. MALLORY, Va.
ROBERT MOORE, Va.
CLAUDIUS G. PHILLIPS, Va.
PITTMAN R. VENABLE, Va.
RICHARD O. WYATT, Va.
B. L. AND S.
WALTER M. IRBY, Virginia.
A. M.
GEORGE E. BOOKER, Va.
PETER A. MOSES, Ark.
THOMAS A. GATCH, Va.
ROBERT N. SLEDD, Va.
JAMES C. HANES, Va.
Prof. JOHN C. WILLS (Honorary), Randolph-Macon College.
Students in College this session, 109; in Preparatory School, 16-
total, 125.

THE ENDOWMENT RAISED TO $100,000.
At a called meeting of the Board December 27, 1858, the following
action was taken:
"The Board, being satisfied, from an examination of the bonds and
subscriptions obtained by the agent, that the endowment fund of the
College, in bonds, cash, and valid subscriptions, has been raised to
and above one hundred thousand dollars; therefore be it
"Resolved, That the following notice be given through the
newspapers of the State, viz.: 'By order of the Board of Trustees of
Randolph-Macon College, at a meeting held this day, notice is hereby
given to those persons who have contributed by bonds and
subscriptions to increase the endowment of the College that the said
fund has been raised to the amount of one hundred thousand dollars
in bonds, cash, and valid subscriptions, that their obligations have
become absolute, and it is hoped that they will discharge them, in
order that the money may be invested in permanent form as soon as
practicable.'"

The herculean task of raising the largest endowment fund ever
contributed to any college in Virginia or in the South up to this date
by public subscription was thus confirmed. When it is considered
that the larger part of this amount was contributed by individuals in
sums ranging from five to one thousand dollars (the latter sum the
largest contributed by one subscriber), the immense labor and
difficulties of the undertaking may be, to some extent, estimated.
But the large number of subscribers evidenced one gratifying fact,
that after the subject of education had been ventilated in mass-
meetings, the people had become interested in Christian education,
and had given practical proof of that interest.
[Illustration: HENRY B. COWLES, Virginia Conference; Agent
Randolph-Macon College.]
The friends of the College were jubilant over this great event,
which seemed to insure new life and energy to the College, the
subject of so many hopes and prayers. The three great moving and
active agents in consummating the work—President W. A. Smith, Dr.
Leroy M. Lee, and Agent Rev. Henry B. Cowles—are worthy of all
honor, and their names should be handed down to succeeding
generations as the benefactors of their State and church.
At the commencement, June, 1859, there was a large re-union of
the Alumni of Randolph-Macon to rejoice over the endowment
secured and to consult together about the interests of the College.
Prominent among those present were Rev. President John C.
Blackwell, the oldest alumnus; Rev. Holland N. McTyeire, D. D., editor
of the Nashville Christian Advocate; Rev. James A. Duncan, Hon.
Thomas H. Campbell, etc. A banquet of the Society was held, which

was attended by many of its members and invited guests. The
Society of Alumni adopted the following preamble and resolutions:
"Whereas the Bible, as the word of God, contains the highest
wisdom as well as the highest truth; and whereas it is the oldest as
well as the best of books, and bears a vital relation to literature and
civilization as well as to religion; and whereas a knowledge of its
teachings and the history of those religious opinions and institutions
which have exercised a controlling influence upon the character and
destiny of mankind is necessary to a broad, liberal and complete
education; therefore,
"Resolved, 1. That the Bible, as a text-book, ought to occupy a
central place in education, as it does in morals.
"2. That it is eminently proper for the church, in conducting
education, to give the Bible such a place and distinct recognition.
"3. That we, the alumni of Randolph-Macon College, recommend
and respectfully urge upon the Board of Trustees the creation of a
Chair of Biblical Literature, whose instruction shall be accessible to
all students of the College who shall desire to include them in their
course of study, and shall be extended free of charge to any young
men who are studying with a view to the Christian ministry.
"4. That we recommend that the Virginia Conference rand the
friends and patrons of the College everywhere take measures for
speedily endowing a Chair of Biblical Literature.
(Signed) "HOLLAND N. MCTYEIRE.
"JOHN C. BLACKWELL."

[Illustration: REV. WILLIAM S. DAVIS, Of the North Carolina
Conference;
General of Cavalry in the C. S. A.]
This was the most pleasant and cheering commencement occasion
which had occurred for many years. The catalogue showed the
attendance to have been: Students in College, 119; in Preparatory
School, 22—total, 141. This year the old curriculum of four years
was abandoned, and the course was made elective, with the
following departments, viz.:
[Illustration: THOMAS J. JARVIS, LL. D., Ex-Governor of North
Carolina;
Senator in U. S. Congress; Minister to Brazil.]
1. Ancient Languages, 2. Mathematics, 3. Chemistry and
Natural Philosophy, 4. Moral Philosophy, 5. Modern Languages, 6.
Preparatory.
A. B. and A. M. courses for degrees were established.
Professor J. C. Wills resigned the Chair of Mathematics. He left
much to the regret of the Board and the Faculty to take a
professorship at the Southern University, Greensboro, Ala. Mr. Robert
T. Massie was elected to fill the vacancy. Robert S. Isbell was
Principal of the Preparatory School.
The following degrees were conferred:
A. B.

WILLIAM S. DAVIS, N. C.
AURELIUS T. GILL, Va.
ADAM C. BAGBY, Va.
JOHN L. JOHNSON, Va.
HENRY B. COWLES, JR.; Va.
JOHN DAVIDSON BLACKWELL, Va.
WILLIAM H. DAVIS, Va.
JOHN T. HUMPHREYS, Va.
THOMAS J. OVERBY, N. C.
JOHN L. CHAMBERLAIN, N. C.
EDWIN S. HARDY, Va.
JOHN W. JONES, Va.
WILLIAM G. STARR, Va.
CHRISTOPHER THROWER, Ark.
LEROY S. EDWARDS, Va.
LUTHER WRIGHT, Va.
ENGLISH AND SCIENCE.
J. W. HEARTSFIELD, N. C.
THOMAS W. BRANCH, Va.
F. X. MILLER, N. C.
A. M.
DR. SAMUEL D. SANDERS, S. C.
WILLIAM T. MERRITT, Va.
GREEN A. JACKSON, Va.
ARGYLE HALEY, Va.
JOHN E. CHRISTIAN, Va.

JOHN WILLIAMS, N. C.
ALEXANDER HOGG, Texas.
D. D.
Prof. A. M. SHIPP, Wofford College, S. C.
This was the first year under the new system of instruction. At the
annual meeting of the Board of Trustees, the committee on "The
course of instruction and new system of government" reported very
favorably on the results, and advised continuance of the same, with
some modifications.
The Preparatory School was abolished this year, after an
unsuccessful course generally, for about twenty-eight years. The
number of students in attendance this year was: in College, 149; in
Preparatory School, 16—total, 165.
[Illustration: B. W. ARNOLD, A. M., Professor of Vanderbilt
University;
Member of the Virginia Legislature.]
Degrees conferred June, 1860, under new course:
A. B.
JOSEPH D. ARNOLD, Va.
WILLIAM P. HILL, Va.
THOMAS J. JARVIS, N. C.

A. M.
BENJ. W. ARNOLD, Va.
ANTHONY DIBRELL, Va.
GEORGE B. FINCH, Va.
P. FLETCHER FORD. Va.
WILLIAM M. JONES, Va.
JAMES H. PEAY, Va.
BENJAMIN I. SCOTT, Va.
JOHN W. TAYLOR, Va.
A. M., under the old course.
WILLIAM I. COWLES, Va.
RICHARD W. JONES, Va.
JOHN B. WILLIAMS, N. C.
WILBUR F. DAVIS, Va.
EDWIN G. MOORE, N. C.
GEORGE W. ARMISTEAD, Va.
WILLIAM A. SHEPARD, Va.
JOHN L. GILLESPIE, Va.
This College year reached into the first year of the civil war. The
matriculation at the opening was fairly good, but during the second
term many of the young men left to enter the military service. The
Commencement exercises were dispensed with, and the Board
conferred only a few degrees. Those receiving them were—
A. M.

B. L. ARNOLD, Va.
B. J. HAWTHORNE, Va.
RICHARD B. HOLSTEAD, Va.
RICHARD O. WYATT, Va.
A. B.
JOHN THOMPSON BROWN, Va.
D. D
REV. JOHN C. BLACKWELL, A. M., Pres. Buckingham Female Inst.
Under the discouraging circumstances the Board determined to
suspend the exercises of the College—a very wise move, but
unfortunately it was countermanded at a subsequent meeting.
At a called meeting of the Board held August 29, 1861, the previous
action of the Board was rescinded, and it was resolved, "That the
College be opened at the usual time under a complete system of
military government, and Rev. Major William H. Wheelwright Was
elected Professor of Military Tactics."
At a subsequent meeting of the Board, Professor Lewis Turner was
elected to the Chair of Mathematics, vacated by the resignation of
Professor Massie, who had entered the military service; Professor W.
A. Shepard had also entered the service, but his place was not filled.

At a meeting held in Norfolk, Va., November 22, 1861, a
committee was appointed to secure a change in the charter,
authorizing the military feature proposed for the College.
At a meeting of the Board held January 20, 1862, J. E.
Blankenship was elected Professor in place of Major Wheelwright,
who declined to accept the position offered him. On the 20th
February the military organization was completed by the action of
the Executive Committee. It was as follows, viz.:
REV. WM. A. SMITH, D. D., Col. Commanding Corps Cadets.
J. E. BLANKENSHIP, Major, Professor Mathematics and Military
Science.
BENNETT PURYEAR, Captain. Professor Chemistry. WILLIAM B.
CARR,
Captain, Professor Ancient Languages.
G. STAUBLY, Captain, Professor Modern Languages.
A long schedule of military rules was adopted—too long for their
insertion here, and much longer than their existence would have
justified.
Those who reversed the deliberate action of the Board at the
annual meeting, carried away with the excitement of the times,
thought they were doing the best, but, as we look at it now, it
appears a solemn farce. It was also an expensive one.
At the close of the year, June, 1862, the following received
degrees:
A. M.

WILLIAM A. ARCHER, Va.
J. E. BUTLER, Ark.
R. A. COMPTON, Va.
WILLIAM S. WILLIAMS. Mo.
GRADUATES OF FORMER YEARS.
WILLIAM G. STARR, ROBERT S. ISBELL, JOHN D. BLACKWELL.
A. B.
WILLIAM E. EDWARDS.
B. L. ARNOLD, Va.
[Illustration: WILLIAM E. EDWARDS, D. D., A. B., 1862.]
At the annual meeting, June, 1862, of the Trustees, the following
resolution was adopted:
"This Board, having the utmost confidence in the ability of the
Confederate States to maintain their independence, and that it is
safe to make investment in their stocks (bonds), is of the opinion
that it would be judicious to sell out our stocks which do not pay an
interest of more than six per cent., and to invest the same in
Confederate States bonds, bearing an interest of eight per cent. And
that the President of the College be requested to confer with our
Investing Agent on the subject, and that if the investing Agent
concur with the Board in the propriety of the exchance of stocks,
that he proceed to make it."
Under the military regime the session opened as usual in
September, 1862. The number of students in attendance was small,

as might have been expected.
The board of students was fixed at $25 per month, with the
following bill of fare at the Mess Hall:
"For breakfast—Sugar, coffee (or substitute) or milk (those using
the one will not be entitled to the other), flour-bread, viz., loaf bread
and biscuit, and either batter-bread, waffles or muffins, butter, cold
or fried bacon, or hash.
"For dinner—Boiled bacon and cabbage, or other greens, and one
of the following kinds of meats, viz., beef, mutton, shoat or fowls,
with the vegetables of the season, and corn-bread.
"For supper—Sugar, coffee (or a substitute) or milk, as at
breakfast, flour-bread, viz., loaf-bread and biscuit, and either batter-
bread, waflles, muffins, or toast-bread and butter."
What soldier could not fight on such fare as this!
In October, 1862, Professor Staubly resigned, and soon afterwards
went to Petersburg, along with Professor W. B. Carr, to teach in the
Petersburg Female College. They were thus engaged till the 9th of
June, 1864, when General Kautz attacked the Home Guards, under
the command of Major F. H. Archer. In this engagement Professors
Carr and Staubly were participants, and the latter was killed, along
with Geo. B. Jones, a Randolph-Macon alumnus.
At a called meeting of the Trustees held December 18, 1862, the
President presented to the consideration of the Board the condition
of the College, with an exhibit of receipts and disbursements.

After much deliberation, it was ordered that the operations of the
College be suspended from and after the 5th of February, 1863, to
the opening of the fall term, in September following.
"Dr. W. A. Smith was placed in charge of the property. At a
meeting of the Trustees held July 24, 1863, the President in his
report in regard to the closing term said:
"The College opened September, 1862, with about twenty
students, which number gradually increased to forty-four. The
Conscript Act then went into operation, and took nearly half that
number.
Then, on motion, it was ordered that the exercises of the College
be
suspended until otherwise ordered. The Virginia Conference of the
M. E.
Church, South, held its annual session at Broad-street Methodist
Church
November, 1863. At this Conference the following resolution was
adopted:
"Resolved, That we recommend the Trustees of Randolph-Macon
College to remove it from its present site to some more eligible
locality, and we call their attention specially to the advantages
presented by Lynchburg as the place to which it should be
transferred."
A meeting of the Trustees was called to consider the resolution of
the Conference, and the Trustees assembled at Broad-street Church
November 26, 1863.

As there were only nine members in attendance, the Trustees
adjourned to meet in the city of Petersburg on the 20th of January,
to consider the recommendation of the Conference, and an order
was made that notice of the adjourned meeting be given in the
newspapers of Richmond and Petersburg.
The Trustees of Randolph-Macon College met, pursuant to
adjournment, at the Washington-street M. E. Church, Petersburg,
Va., on Wednesday, January 20, 1864. There were present
seventeen members. The chairman, President Smith, presented the
resolution of the Conference, given above.
After considerable discussion, the following was agreed upon as
the sense of the Board:
"Resolved unanimously, That while the Board of Trustees of
Randolph-Macon College are not prepared to take decisive action on
the resolution of the Virginia Conference in relation to the change of
location of said College, yet this Board so far concurs in the spirit of
their resolution as to appoint five members as a committee of the
Board to take immediate steps to ascertain the comparative
advantages offered by other localities with a view to its removal; and
that the committee be requested to perform their duty with dispatch,
and report to an adjourned meeting to be held in Petersburg, Va., on
Wednesday, March 9, 1864."
The following were appointed said committee: Rev. W. A. Smith,
chairman, Rev. L. M. Lee, Rev. J. C. Blackwell, E. R. Chambers, and
R. M. Smith; and, on motion, Captain Richard Irby was added to the
committee.

The Trustees met, pursuant to adjournment, in Washington-street
M. E.
Church, Petersburg, Va., March 9, 1864.
The committee appointed at the meeting January 20 last made
report, as follows:
"The committee to whom were referred the comparative claims of
the different localities which have been spoken of as offering the
most encouraging prospects of success beg leave to submit, that
such is the unsettled state of public opinion as to the financial
condition of the country at this time, and for some time to come,
that no enlightened judgment can be reached by your committee as
to the advantages offered by other localities compared with the
present location of the College, we beg, therefore, to be relieved
from the further consideration of the subject.
"(Signed) WM. A. SMITH, Chairman."
The following order was adopted in regard to the report, viz.:
"Resolved, That the report of the committee be referred back to
the same committee, with instructions to take into consideration all
the subjects committed to them at the meeting held in Petersburg
on the 20th January last, and report to a subsequent meeting to be
held in Petersburg at the call of the President, or when he may be
requested to call a meeting by any five members of the Board of
Trustees."
This meeting was never called. The committee never formulated
any further report. In a few weeks after the meeting was held,

Petersburg was invested by the Federal army, under General Grant.
This investment was continued until April, 1865, when General Lee's
right wing was turned, Petersburg and Richmond evacuated, and the
final surrender at Appomattox.
The following reminiscences of the last days of the College before
the suspension are given by Rev. Dr. W. E. Edwards, who was at the
College till near the close:
"The years 1860-1862 were among the most memorable in the
history of the College. In 1860 the College, perhaps, had attained
the climax of its ante-bellum prosperity. It had met difficulties and
conquered them. It had grown and developed into commanding
importance. A future of great promise opened up before it. Dr.
William A. Smith was now at the zenith of his great popularity as a
college president and as an instructor in Moral Philosophy. The
changes which from time to time he had introduced in the
management of affairs bore continually-increasing fruit in the orderly
conduct of students and in their closer application to books; nay,
more, his adaptation to the professorial duties which he had
assumed shone out conspicuously before the church and the state.
He was endowed with splendid abilities—an intellectual giant.
Especially was he a born metaphysician. He possessed a power of
introspection and an aptness for the logical arrangement of truth
that fall to the lot of but few men in life; and now, by patient toil, he
elaborated and delivered to his classes a course of original lectures
upon the various subjects in his special department, which of itself
would justly entitle him to a high rank among the instructors of the
country. It is to be regretted that these lectures were never written
out in extenso and given to the public. No doubt, at certain points,
they would disclose a lack of thoroughness, due to the absence of

large and general reading; still, they would manifest a marked
degree of original and profound investigation, and would prove,
what cannot be said of all that today is taught in our colleges under
the name of Moral Science, exceedingly helpful in the proper culture
and discipline of character. In other words, the Doctor, in the plan
and order of his talent, was practical rather than speculative.
The dark cloud of civil war, so long anticipated and dreaded, now
appeared with threatening aspect upon the horizon. The presidential
nominees were made. Intense excitement pervaded every
department of society. Still the attendance of students upon the fall
session of the College for 1860 was not much abated. Of course, the
storm without was felt in the narrower circle of college life; all the
circumstances of a regular political campaign was here faithfully
enacted. Parties were formed; electors were chosen; speeches were
made; votes were cast. The majority upon which so important a
decision was made (to the best of my memory) was five, yet, in
spite of this political strife, studies were pursued with the zest and
regularity of former years. A few months passed by. The great
American people, despite the students of Randolph-Macon College,
decided who should be the President of the country, and declared in
favor of Abraham Lincoln, 'the rail-splitter of Illinois.' The College
participated more and more in the effects of the increasing
excitement. Many students from the seceded States returned to their
homes. At length the 4th of March, 1861, arrived. Mr. Lincoln was
inducted into office. Immediately he called for seventy-five thousand
men to crush the 'rebellion.' Virginia, so long standing aloof, and
hoping against hope, now compelled to make a decision,
unhesitatingly cast her fortune with that of her Southern sisters. The
wildest enthusiasm prevailed among the students. Bondfires were
kindled; a great torchlight procession was formed; the different

professors were visited, and, after the most approved style, called
on for speeches. Then the march was continued to Boydton, to the
manifest delight of the citizens of that little town; and then, at a late
hour of the night, the line was broken, and every one was left to find
his way as best he could back to his room. It is a time long to be
remembered.
"Soon students in large numbers left for their homes to prepare
for war. The country was converted into an immense camp. So great
was the depletion in the number of students, and so great was the
excitement that prevailed throughout the country, that the College
authorities deemed it inexpedient to hold the regular
commencement exercises for this year. So closed the term of 1860-
'61.
"A word at this point: In those days it was not deemed improper
or unbecoming for ministers of the gospel to have decided views
upon questions of state. There were clerical Whigs and there were
clerical Democrats, and very stoutly did they maintain the cause of
their respective parties. Of course, they never entered the political
arena, but in private and around the fireside there was often no
small war waged by these 'gentlemen of the cloth' over the great
issues of the day. Dr. William A. Smith was a Democrat of the
Calhoun stamp. He believed implicitly in the right of secession, a
sacred right guaranteed by the constitution, and was not slow to
give the reason for the opinion which he cherished. Still, in the
earlier part of 1861, he did not recognize the necessity for the
exercise of this right on the part of the South. He thought that some
compromise might be effected and the Union saved; yet when Mr.
Lincoln was inaugurated, and his policy forecast in the call for
seventy thousand men to crush the rebellion, he no longer hesitated,

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