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6. The balance sheet equation shows the equality of assets with liabilities plus shareholders’ equity. This
equation requires that an entity’s assets exactly balance, or offset, an equal amount of financing provided by
creditors and owners of the corporation.
True False

7. The balance sheet equation underlies the recording of transactions and events. It captures the financial
statement effects of operating, investing, and financing transactions—three key activities of business firms.
True False
8. The balance sheet equation provides the analytical framework to understand the effects of transactions and
events on the financial statements.
True False
9. The balance sheet groups individual accounts by type (asset, liability, or shareholders’ equity) and lists these
accounts with their balances as of the balance sheet date.
True False
10. The date of the balance sheet appears at the bottom of the balance sheet.
True False
11. The asset and liability categories group individual accounts by the expected timing of cash receipts (for
assets) or cash payments (for liabilities).
True False
12. If the firm expects to collect or pay more than one year after the balance sheet date, the balance sheet
classifies these as noncurrent assets and noncurrent liabilities, respectively.
True False
13. The balance sheet begins with a list of assets and then lists liabilities and shareholders’ equity.
True False
14. Both U.S. GAAP and IFRS require firms to report balance sheet accounts for the prior year in addition to
the current year.
True False
15. Under U.S. GAAP, assets and liabilities in the balance sheet appear in order of increasing
closeness-to-cash.
True False

16. Common terminology describes items whose cash receipts or payments the firm expects will occur within
one year as current assets or current liabilities, respectively.
True False
17. Under IFRS, assets and liabilities appear in the statement of financial position in order of decreasing
closeness-to-cash.
True False
18. Total liabilities plus shareholders’ equity shows the sources of all the firm’s financing, and the assets show
how the firm holds or has invested those funds.
True False
19. The beginning balance of the shareholders’ equity account Retained Earnings plus net income from the
income statement less dividends equals the ending balance of Retained Earnings.
True False
20. The equation that describes the relationship between the balance sheet and the income statement through the
Retained Earnings account is as follows:
Retained Earnings (beginning) + Net Income - Dividends = Retained Earnings (ending)
True False
21. Retained earnings measures the cumulative excess of net income over dividends for the life of a firm.
Cumulative means that retained earnings aggregates all undistributed earnings.
True False
22. Income statement accounts are temporary accounts and, as such, will have beginning and ending balances of
zero.
True False
23. The closing process involves reducing to zero the balance in each income statement account by debiting the
revenue accounts and crediting the expense accounts, and transferring to Retained Earnings the differences
between total revenues and total expenses.
True False

24. A balance sheet account with a debit balance requires a closing entry that credits that account, because a
credit closing entry will result in a zero ending balance in the account.
True False
25. A balance sheet account with a credit balance requires a closing entry that debits that account, because a
debit closing entry will result in a zero ending balance in the account.
True False
26. The first step in the accounting record-keeping process is recording each transaction in a file or other record
in the form of a journal entry.
True False
27. A balance sheet prepared according to U.S. GAAP lists assets from most liquid to least liquid, where liquid
refers to the ease of converting the asset into cash.
True False
28. A balance sheet prepared according to U.S. GAAP lists liabilities starting with those that the firm will
discharge soonest (the most current or closest to maturity liabilities) and ending with those that it will pay latest
(the most noncurrent or distant to maturity liabilities).
True False
29. Firms that use International Financial Reporting Standards (IFRS) may, but need not, list their assets from
least liquid to most liquid, with the same ordering used to list liabilities.
True False
30. Depreciation allocates the asset’s cost to the periods of benefit in some systematic and rational way, and it
attempts to track changes in the asset’s fair value.
True False
31. Shareholders’ equity is a residual interest or claim—that is, the owners (shareholders) of a firm have a claim
on assets not required to meet the claims of creditors.
True False

32. The amounts that firms report as received from owners are equal to the amounts the firm received when it
originally issued the shares of stock.
True False
33. The balance sheet amount of shareholders’ equity does not, and is not intended to, provide the user of the
financial reports with a measure of the market value of common equity.
True False
34. A potential investor can easily ascertain market value of common equity for a given publicly traded firm by
looking up the most recent share price (as reported in various online services) and then multiplying this share
price times the number of common shares outstanding, as reported on the balance sheet.
True False
35. The balance sheet provides all the information an analyst wants or needs about a firm’s resources and the
claims on those resources.
True False
36. Accounting does not normally recognize mutually unexecuted contracts as assets or liabilities.
True False
37. Both U.S. GAAP and IFRS require the disclosure, in the notes to the financial statements, of selected
information about business segments.
True False
38. In computerized systems, posting occurs instantly and automatically after journalizing.
True False
39. Accounting is governed by the balance sheet equation, which shows the equality of
A. assets with liabilities plus shareholders’ equity.
B. assets plus liabilities with shareholders’ equity.
C. assets plus shareholders’ equity with liabilities.
D. assets with liabilities minus shareholders’ equity.
E. assets with shareholders’ equity minus liabilities.

40. To maintain the balance sheet equality, it is necessary to report every event and transaction in a dual
manner. If a transaction results in an increase in the left hand side of the balance sheet, dual transactions
recording requires that which of the following must occur, to maintain the balance sheet equation?
A. decrease another asset
B. increase a liability
C. increase shareholders equity
D. all of the above will maintain the balance sheet equation
E. none of the above
41. A detailed system of accounts allows the preparer of financial statements to decompose,
or , each transaction to convey information about the effects of the transaction.
A. mixup
B. disaggregate
C. aggregate
D. share
E. combine
42. To maintain balance sheet equality, it is necessary to report every event and transaction in a dual manner. If
a transaction results in an increase in a Liability account, then which of the following must occur, to maintain
the balance sheet equation?
A. decrease another liability.
B. decrease shareholders’ equity.
C. increase an asset.
D. all of the above will maintain the balance sheet equation
43. T-accounts
A. summarize the effects of transactions on specific accounts.
B. show all the accounts affected by a single event or transaction.
C. provide a record of transactions.
D. all of the above
44. A T-account is a device or convention for organizing and accumulating the accounting entries of
transactions that affect an individual account. Which of the following is/are true?
A. Increases in assets appear on the left side, and decreases in assets appear on the right side of T-accounts.
B. Increases in liabilities appear on the right side, and decreases in liabilities appear on the left side of
T-accounts.
C. Increases in shareholders’ equity appear on the right side, and decreases in shareholders’ equity appear on
the left side of T-accounts
D. all of the above are true
E. none of the above are true

45. Brice Foods Group, a European food retailer that operates supermarkets in seven countries, engaged in the
following transaction during 2013: purchased and received inventory costing €500 million on account from
various suppliers. Indicate the effects of the transaction on the balance sheet equation. Brice Foods Group
applies IFRS, and reports its results in millions of euros.
A. Assets + €500 million; Liabilities + €500 million
B. Assets + €500 million; Shareholders’ Equity + €500 million
C. Liabilities + €500 million; Shareholders’ Equity + €500 million
D. Liabilities + €500 million; Shareholders’ Equity - €500 million
E. Assets + €500 million; Shareholders’ Equity - €500 million
46. Composite, Inc., a firm specializing in building materials, engaged in the following transaction during
2013: issued 2,000 shares of common stock for $7,500 million in cash. Indicate the effects of the transaction
on the balance sheet equation. (Composite Inc. applies U.S. GAAP financial reporting standards, and reports its
results in millions of dollars.)
A. Liabilities +$7,500 million; Shareholders’ Equity -$7,500 million
B. Liabilities +$7,500 million; Shareholders’ Equity +$7,500 million
C. Assets +$7,500 million ; Liabilities +$7,500 million
D. Assets +$7,500 million ; Shareholders’ Equity +$7,500 million
E. Assets -$7,500 million ; Liabilities -$7,500 million
47. The equation that describes the relationship between the balance sheet and the income statement through the
Retained Earnings account is as follows:
A. Retained Earnings (beginning) - Net Income = Retained Earnings (ending)
B. Retained Earnings (beginning) + Net Income + Dividends = Retained Earnings (ending)
C. Retained Earnings (beginning) - Net Income - Dividends = Retained Earnings (ending)
D. Retained Earnings (beginning) - Net Income + Dividends = Retained Earnings (ending)
E. Retained Earnings (beginning) + Net Income - Dividends = Retained Earnings (ending)
48. Any single event or transaction will have which of the following effect(s) on the balance sheet?
A. It increases an asset and increases either a liability or shareholders’ equity.
B. It decreases an asset and decreases either a liability or shareholders’ equity.
C. It increases one asset and decreases another asset.
D. It increases one liability or shareholders’ equity and decreases another liability or shareholders’ equity.
E. all of the above
49. Which of the following is/are true regarding the T-account?
A. Actual practice does not use this form of the account, except perhaps for memoranda or preliminary analyses
B. looks like the letter T, with a horizontal line bisected by a vertical line.
C. satisfies the requirement of an account and is easy to use.
D. all of the above

50. Which of the following is/are true regarding the T-account?
A. the name or title of the account appears on the horizontal line.
B. dates and other information can appear in T-accounts.
C. one side of the space formed by the vertical line records increases in the item and the other side records
decreases.
D. all of the above
51. Which of the following is/are true regarding T-accounts?
A. for each transaction, the amount entered on the left side of (or debited to) the accounts for each transaction
equals the amount entered on the right side of (or credited to) the accounts.
B. recording equal amounts of debits and credits for each transaction ensures that the balance sheet equation
will always balance.
C. one side of the space formed by the vertical line records increases in the item and the other side records
decreases.
D. all of the above
52. Horton Company reports the following:
Contributed Capital $ 200
Total Revenues $ 800
Total Liabilities $1,200
Beginning Retained Earnings ($ 100)
Total Expenses $ 500
Dividends $ 0
What are Total Assets?
A. $2,600
B. $1,600
C. $1,400
D. $1,000
E. $800
53. Conrad Company reports the following:
Total Assets $800
Contributed Capital $300
Total Revenues $600
Beginning Retained Earnings $200
Total Expenses $700
Dividends $100

What are Total liabilities?
A. $600
B. $500
C. $400
D. $300
E. $200
54. The accounting system uses a device called an account. An account
A. is created each time a transaction takes place.
B. accumulates the increases and decreases that occur during the period for a single item.
C. is created only for income statement items.
D. is created only for balance sheet items.
E. is created only for statement of cash flows items.
55. Marianne Company reports the following:
Total Assets $1,200
Total Revenues $ 800
Total Liabilities $ 500
Beginning Retained Earnings $ 200
Total Expenses $ 400
Dividends $ 0
What is Contributed Capital?
A. $300
B. $200
C. $100
D. $0
E. $400
56. Journal entries
A. show all the accounts affected by a single event or transaction.
B. provide a record of transactions.
C. have the characteristics presented in choices a and b.
D. summarize the effects of transactions on specific accounts.
57. Temporary accounts are for recording
A. revenues and expenses.
B. assets.
C. liabilities.
D. shareholders’ equity.
E. assets, liabilities, and shareholders’ equity.

58. Current assets are expected to be converted to cash within
A. a week.
B. a month.
C. a quarter.
D. a year.
E. two years.
59. Noncurrent assets are expected to be converted to cash over
A. a month.
B. a quarter.
C. a half of a year.
D. a year.
E. a period of time greater than a year.
60. Retained Earnings measures the cumulative excess of for the life of a firm
A. dividends over net income
B. net income over dividends
C. assets over liabilities
D. liabilities over shareholders’ equity
E. shareholders’ equity over liabilities
61. accounts provide disaggregated information concerning the net amount of an asset, liability, or
shareholders' equity item. Note that the use of such accounts does not affect the total of assets, liabilities,
shareholders' equity, revenues, or expenses, but only the balances in various accounts that comprise the totals
for these items.
A. Reversing
B. Temporary
C. Contra
D. Closing
E. None of the above
62. Benezra S.A., a large Brazilian petrochemical company, reported a balance of R$1,600 million in Accounts
Receivable at the beginning of 2013 and R$1,500 million at the end of 2013. Its income statement reported total
Sales Revenue of R$12,000 million for 2013. Assuming that Benezra makes all sales on account, compute the
amount of cash collected from customers during 2013. Benezra applies Brazilian accounting standards, and
reports its results in thousands of reals (R$), the Brazilian currency. (In answering this question, assume that
Benezra uses either U.S. GAAP or IFRS; for purposes of this problem, this choice will not matter.)
A. 12,000
B. 11,900
C. 12,100
D. 13,600
E. 13,500

63. Skyway Company, a U.S. airplane manufacturer, reported a balance of $8,100 million in Inventory at the
beginning of 2013 and $9,600 million at the end of 2013. Its income statement reported Cost of Products Sold
of $45,400 million for 2013. Compute the cost of inventory either purchased or manufactured during 2013.
(Skyway Company applies U.S. GAAP, and reports its results in millions of U.S. dollars.)
A. $49,500 million
B. $39,900 million
C. $46,900 million
D. $39,900 million
64. C-Swiss, a Swedish firm specializing in communication networks, reported a balance in Inventories of
SEK21,500 million at the beginning of 2013 and SEK22,500 million at the end of 2013. During 2013, C-Swiss
reported SEK114,100 million in Cost of Sales. How much was C-Swisss’ inventory purchases during
2013? [Assume that all of C-Swisss’ inventory purchases are made on account and C-Swiss applies IFRS, as
well as reports its results in millions of Swedish kronor (SEK).]
A. SEK115,300 million
B. SEK115,200 million
C. SEK115,100 million
D. SEK113,100 million
65. Ying Corporation, a Japanese construction firm, reported a balance in Income Taxes Payable of ¥3,700
million at the beginning of 2013 and ¥14,300 million at the end of 2013. Net income before income taxes for
2013 totaled ¥73,000 million. Assume that the firm is subject to an income tax rate of 43%. Compute the
amount of cash payments made for income taxes during 2013. (Ying Corporation applies Japanese accounting
standards, and reports its results in millions of yen (¥). In answering this question, assume that Ying
Corporation uses either U.S. GAAP or IFRS; for purposes of this problem, this choice will not matter.)
A. ¥10,600 million
B. ¥17,090 million
C. ¥20,790 million
D. ¥73,000 million
66. Energy Corporation, a U.S. diversified power management company, reported a balance in Retained
Earnings of $2,800 million at the beginning of 2013 and $3,300 million at the end of 2013. Based on Energy
Corporation’s financial reports for fiscal 2013, it reported dividends declared and paid of $250 million for 2013.
Compute the amount of net income for 2013. (Energy Corporation applies U.S. GAAP, and reports its results in
millions of U.S. dollars.)
A. -$250 million
B. $250 million
C. $550 million
D. $750 million

67. On December 31, 2013, the Merchandise Inventories account of the Japanese electronics firm Flower
Limited (Flower) had a balance of ¥408,700 million, based on Flower’s financial reports for fiscal 2013.
Assume that during 2014, Flower purchased merchandise inventories on account for ¥1,456,400 million. On
December 31, 2014, it finds that merchandise inventory on hand is ¥412,400 million. Select the correct journal
entries to account for all changes in the Inventories during 2014. (Flower applies Japanese accounting
standards, and reports its results in millions of yen (¥). In answering this question, assume that Flower uses
either U.S. GAAP or IFRS; for purposes of this problem, this choice will not matter.)
A. Cost of Goods Sold ¥1,452,700 million
Merchandise Inventories ¥1,452,700 million
B. Merchandise Inventories ¥1,452,700 million
Cost of Goods Sold ¥1,452,700 million
C. Cost of Goods Sold ¥1,449,000 million
Merchandise Inventories ¥1,449,000 million
D. Merchandise Inventories ¥1,449,000 million
Cost of Goods Sold ¥1,449,000 million
68. Klothing Company, a U.S. clothing designer, manufacturer, and retailer, reported a balance in prepaid
insurance of $90.7 million, based on its financial reports dated March 31, 2013, the end of its fiscal year.
Assume that of this balance, $24 million relates to an insurance policy with two remaining months of coverage.
Select the correct journal entries that Klothing would make on April 30, 2013 (Assume that the firm closes its
books monthly. Klothing applies U.S. GAAP, and reports its results in millions of U.S. dollars.)
A. Insurance Expense $ 24 million
Prepaid Insurance $24 million
B. Prepaid Insurance $24 million
Insurance Expense $24 million
C. Insurance Expense $12 million
Prepaid Insurance $12 million
D. Prepaid Insurance $12 million
Insurance Expense $12 million

69. ABC Group (ABC), headquartered in Switzerland, is one of the world’s largest engineering companies.
ABC applies U.S. GAAP, and reports its results in millions of U.S. dollars. Based on ABC’s financial reports
for fiscal 2013, at January 1, 2013, ABC reported a balance in its Prepaid Rent account of $247 million; assume
that this amount reflects its prepayments of rent on factory and office space for the next month. Assume also
that on January 31, 2013, ABC paid $3,200 million as the annual rent for the period from February 1, 2013, to
January 31, 2014. ABC has a calendar year reporting period. Select the correct journal entries that ABC Group
would make during January 2013 that affect the Prepaid Rent account.
A. Rent Expense $3,200 million
Cash $3,200 million
Prepaid Rent $247 million
Rent Expense $247 million
B. Rent Expense $3,200 million
Prepaid Rent $3,200 million
Cash $247 million
C. Rent Expense $3,200 million
Cash $247 million
D. Rent Expense $247 million
Cash $3,200 million

70. Tokyo Motor Company (Tokyo), a Japanese car manufacturer, reported Sales of Products of ¥22,670 billion
for the year ended March 31, 2014. The Cost of Products Sold was ¥18,356 billion. Assume that Tokyo made
all sales on credit. Select the correct journal entries that Tokyo made during the fiscal year ended March 31,
2014, related to these transactions. [Tokyo applies U.S. GAAP, and reports its results in millions of yen (¥).]
A. Accounts Receivable ¥22,670 billion
Inventories ¥22,670 billion
Cost of Goods Sold ¥18,356 billion
Revenues ¥18,356 billion
B. Accounts Receivable ¥18,356 billion
C. Accounts Receivable ¥18,356 billion
D. Accounts Receivable ¥22,670 billion
71. Under U.S. GAAP, assets and liabilities in the balance sheet appear in order of
A. decreasing closeness-to-cash.
B. increasing closeness-to-cash.
C. alphabetical order.
D. numerical order.
E. all of the above.
72. Under IFRS, assets and liabilities in the statement of financial position appear in order of
A. decreasing closeness-to-cash.
B. increasing closeness-to-cash.
C. alphabetical order.
D. numerical order.
E. all of the above.
73. The first step in the accounting record-keeping process is:
A. recording each transaction in a file or other record in the form of a journal entry.
B. posting the amounts from the journal entries to individual balance sheet and income statement accounts in a
general ledger.
C. making adjusting journal entries to the accounts to correct errors and to reflect the financial statement
impacts of items that occur because of usage or the passage of time.
D. preparing the income statement for the period from amounts in the income statement accounts.
E. preparing the balance sheet from amounts in the balance sheet accounts.

74. Assets are classified as current for reporting purposes when
A. shares of common stock in a company's important supplier are acquired to ensure continued availability of
raw materials.
B. shares of common stock in another company are acquired to diversify operations.
C. expenditures are made in developing new technologies or advertising products.
D. they are reasonably expected to be turned into cash or to be sold or consumed during the normal operating
cycle of the business.
E. they are reasonably expected to be turned into cash or to be sold or consumed within the next three years.
75. Before preparing the balance sheet and income statement, an accountant would use what accounting record
to first record the firm's transactions?
A. the trial balance
B. the adjusting entry
C. the general ledger
D. the subsidiary ledger
E. the journal
76. Current liabilities
A. are obligations that a firm expects to pay or discharge during the normal operating cycle of the firm, usually
one year.
B. include liabilities to merchandise suppliers, employees, and governmental units.
C. include notes and bonds payable to the extent that they will require the use of current assets within the next
year.
D. include all of the above.
E. None of the above answers is correct.
77. If a corporation issues 1,000 shares of $1 par value common stock at $5 per share, how should the
transaction be accounted for?
A. debit cash for $5,000 and credit common stock for $5,000
B. debit cash for $5,000 and credit common stock for $1,000 and credit additional paid-in capital for $4,000
C. debit cash for $5,000 and credit common stock for $1,000 and credit retained earnings for $4,000
D. credit cash for $5,000 and debit common stock for $5,000
E. debit common stock for $1,000 and debit retained earnings for $4,000 and credit cash for $5,000

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Loire. While he took an interest in all Arms, he paid particular
attention to Artillery and Infantry, and attended nearly every Tactical
operation I carried out, often accompanied by Colonel Henderson,
whose early death has been eloquently lamented by Lord Roberts as
a great loss to the Army. Hale discussed with me, verbally or on
paper, every decision after it was given, unless it met his views; and
this had the effect of improving materially the value of my judgment.
I had the satisfaction of introducing a more even scale of justice,
for on joining the Division I found that in two brigades, only half a
mile apart, soldiers tried by Court-Martial on the same day for
identical offences received, the better character a year, and the
worse character—a man with two previous convictions—eighty-four
days’ imprisonment with hard labour.
The Draft Season 1889–90 impressed all with the value of Lord
Wolseley’s scheme of Territorial Regiments. On one occasion, when a
large draft of the Suffolk Regiment was on furlough pending
embarkation for India, we received a telegram that the ship would
be delayed for another fortnight, and letters were sent to every man
postponing his return. I asked the Commanding officer, “Will they all
come back?” “We are absolutely certain of all except two, who are
doubtful.” In effect all, including those two, returned punctually; and
later, when the 1st Somerset Light Infantry embarked for Gibraltar,
every man was present.
This battalion had fought under my command at Kambula,
Zululand, and happened to be quartered within 400 yards of
Government House, in the grounds of which could be seen any
afternoon from ten to a dozen hares, for which the enclosure
became a preserve, thus affording officers and men much
amusement with the Foot beagles. Some of the hares were coursed
with greyhounds in the early mornings, and I had reason to believe
that men in the Somerset owned the dogs. Two privates, indeed,
were seen in the grounds; but I had been on especially friendly
terms with the battalion since 1879, and instead of having the men
punished I sent a message through the Adjutant, to be passed on by

the Sergeant-Major, that the General particularly wanted poachers
kept out of the Government House grounds, and from that day no
soldier trespassers gave any trouble.
I found, on taking over the command, a system in force of
issuing “General” and “Special” ideas the previous day, so that the
officers in command might have ample time to make up their minds,
and to ask advice as to what should be done. This system I
changed, warning combatants to be ready to march at a certain
hour, and sending the Special Ideas to Squadrons, Batteries, and
Companies in reasonable time for them to be explained to all
concerned, so that they were ready before the operations began,
which was generally two hours later.
I did not always succeed in my efforts to impart instruction;
indeed I learnt accidentally from a young officer, in the third year of
my command at Aldershot, that he had not seen any of the
criticisms on which, after long days in the saddle, Colonel Hildyard
292
and I had spent several hours every night, often not going to bed till
2 a.m. On inquiry I ascertained that the Adjutant (for the
commanding officer did not appear much in the transaction) had
kept them carefully in his camp-bag, that they might be read to the
troops on their return, when any interest evoked must have
evaporated. Still we imparted some instruction.
I was fortunate in having to deal with polished gentlemen as my
subordinates; but in addition, Brigadier-General Mansfield Clarke
293
was a man of experience, tact, and decision. I cannot recall having
made any adverse remarks on the training of those under his
command.
I corresponded with some of my contemporary, and earlier Staff
College graduates, then commanding troops in India, and
endeavoured to assimilate the best of the methods practised in
India. I was Staff officer in 1867 to, I believe, the first Flying Column
which left Aldershot, and when I sent out those in 1889, I tried to
bring the instruction up to date.

For this purpose, during the ten days or fortnight that each of
the three columns was in the field, I not only kept it mobilised from
Monday morning to Saturday night, but also the troops remaining in
Aldershot, as this gave me the power of attacking the columns,
which moved around Aldershot in a circle on a radius of from one to
two marches.
The constant state of readiness from Monday to Saturday
interfered with Society engagements; but my comrades accepted the
innovations in a soldier-like manner, and I was enabled to test the
precautions taken by the columns to ensure security by day and
night, by sending parties out to endeavour to effect surprises. I
always accompanied the attackers as Umpire in chief. Mansfield
Clarke was the only General who escaped being surprised in our first
year’s operations.
On the 22nd of July, after the conclusion of a parade of the
Cavalry brigade, the Commander-in-Chief, in the presence of
Commanding officers and Squadron leaders, animadverted strongly
on my practising Night operations, of which he expressed strong
disapproval; adding that he had never carried them out, and he
especially disapproved of horses being employed, as it interfered
with their rest.
The Chief on this occasion declined to come to lunch, and rode
straight back to Farnborough Station. I sent my Aide-de-camp,
Captain Babington, who was the finest horseman in the Division, to
Government House at speed, whence, carrying a basket on his arm,
he produced at the station something in the shape of light
refreshments for the Head Quarters Staff.
When we were alone, Major Parsons,
294
the senior Aide-de-
camp, observed, “It is scarcely possible, sir, you heard everything
the Commander-in-Chief said?” “Why?” and I repeated the Chief’s
words almost verbatim. “But when you saluted I could not see a
muscle of your face move.” I then described the scene I had
witnessed some twenty years earlier on the same spot, when the

Colonel of the “Wait-a-bits” gave us an object lesson in discipline
(vide vol. i. pp. 235–236).
The Chief had been misled, as only one Squadron had been
employed once, at night, for a raid; but Cavalry often moved before
dawn in order to operate at daylight.
The unpleasant affair reacted locally in my favour, for even those
who disliked the increased work I was imposing, resented a General
being rebuked in the presence of his subordinates. Nevertheless, I
felt that my position was difficult, and wrote that evening to the
Adjutant-General offering to resign the command. This he strongly
discouraged, writing, “Pray go on as you are doing;” and I did so. At
a Ceremonial parade which followed soon afterwards, the
Commander-in-Chief announced “He had never seen anything
better,” which praise was repeated practically at every succeeding
inspection during my command. The Chief had previously
apprehended novel tactics implied relaxation of discipline.
Without the practice of night marches, the Boer War would have
lasted much longer than it did.
295
Towards the end of July we started some night firing, practising
the repelling of an assault on trenches, the men being instructed to
fire at a tinkling bell, with an occasional electric flash on a target.
On the 7th August His Imperial Majesty the German Emperor
reviewed the Division. He is bright, with a decided direct manner; a
good horseman. His quick and very intelligent mind takes in every
detail at a glance, and he possesses a marvellous memory. In
speaking of our soldiers boxing, the Emperor asked, “How do you
manage to prevent the men of a defeated boxer’s regiment
quarrelling in the canteens?” I said, “Your Majesty, nearly all Britons
are true sportsmen by instinct, and accept the umpire’s decision;
moreover, the championship is an honour which never induces bad
feeling.”
He was galloping on the Fox Hills, overlooking Aldershot from
the eastward, when he passed an Infantry soldier with pouches for

carrying the ammunition up into the firing line, and stopped to
examine the sack. As he restarted, he remarked on it in German,
and on my replying, asked, “When and where did you learn your
German?” “Oh, many years ago, sir.” “Well, how have you kept it
up?” “I go occasionally to shoot with a friend in the Rhein Pfalz. He
has a large tract of forest.”
Two years later I wished to go to the German manœuvres, and
wrote to our Military Attaché stating that His Majesty the Emperor
had been kind enough to ask me in 1889 and 1890, when I was
unable to avail myself of the honour, but I should like to go in 1891,
as for personal reasons I wanted a change of scene. The Emperor
replied, “Tell him I am not asking any officers this year; but I
remember he has a shooting, or one of his friends has a shooting, in
the Rhein Pfalz, and if he should be there in my country before the
Manœuvres, I shall be delighted to send him an invitation.”
The Emperor spoke very well in English at the lunch given by
Command of Her Majesty the Queen, and after it was over the
Princess of Wales preceded the Imperial cortege to the Saluting
Base, on which the troops assembled while the Imperial party
lunched. His Majesty the Emperor galloped at speed for half a mile,
and reining in his horse gracefully immediately in front of the
carriage of the Princess of Wales, saluted. All the attending Staff
reined up in their places except one German Naval officer, whose
horse careered on wildly, until hearing all those following stop,
pulled up very suddenly, with the result that the officer described a
circle in the air, and sat on the ground immediately in front of the
Royal carriage.
When at the conclusion of the Review the Emperor was
cantering back to the station, the same officer passed him at a
gallop, and coming on some gorse bushes, the horse jumped them,
with the result that the officer again fell. As the Emperor passed he
observed to me, “By Jove, there’s the Admiral overboard again.”
His Majesty, in thanking me, proposed to give me a decoration,
but I explained that we were not allowed to wear them,
296
and he

sent me, as he did to Admiral Sir E. Commerell, a magnificent
uniform sword, the hilt studded with diamonds. As I learnt later, the
Emperor was really pleased, and one of his generals spoke frankly
about the day’s operations to a friend of mine, who wrote down
briefly all he said. “Everything was much better than we expected.
The Cavalry, though individually man and horse is excellent, do not
ride in sufficiently close formation in the charge. The Artillery horses
and equipment is the finest ever seen. The Infantry are well drilled,
but their pace is too short.”
There had been much perturbation in Pall Mall as to this visit, for
on previous occasions the Aldershot Division had rehearsed all
parades for Royalties, thus losing time which should have been spent
in training for Field Service, which I invariably, during my command,
declined to interrupt for any Spectacular parades. Lord Wolseley
declining to interfere, contented himself by saying, “Trust the man
on the spot,” and carried his point, though with some difficulty.
I received a very kind letter from the Secretary of State,
congratulating me on the “brilliant success.” He added, “Personally I
was also exceedingly gratified by the March past, because some had
been croaking to me that it would be spoiled by the previous
manœuvres.”
In thanking Mr. Stanhope, I explained that “the operations were
as realistic as they could be under the given conditions,—a fixed
hour, the area to be confined to the vicinity of the lunch tent, and
the March past to be fitted in before the Emperor’s return, which
necessitated the attacks being prearranged, and timed like ‘turns’ in
a large music hall. It is true I designed the movements, but there my
personal share ended; the five general officers carried out my ideas
with perfect loyalty, accepting victory or defeat cum æquo animo,
and it is to them and the Divisional Staff, the general success of the
day is due.”
I went on to praise the arrangements made by Colonel North
Crealock,
297
the Assistant Quarter-Master-General, who received and
despatched troops attending the Review from outside Aldershot,

every unit of which was met by an Army Service Corps officer, de-
trained, conducted to a Rest camp with all sanitary arrangements,
supplied with food, re-entrained, and enabled to reach its permanent
station within its scheduled time.
At the end of August, Lords Wolseley, Wantage, and Harris came
down to see “Field firing” on Bisley Common, and with Sir Henry
Brakenbury and myself were riding behind a Maxim gun, which was
drawn by a mule, when, the stopper not being on, a bullet was
accidentally fired, passing between our horses’ legs. After I had
rebuked the man in charge for his carelessness, his comrade made
the quaint observation, “My, wasn’t that dangerous; it might have
shot the poor moke.”

T
CHAPTER XLV
1889–90—REFORMS AT ALDERSHOT
Colonel Grattan’s Reforms in purchase of Supplies—
Divisional Staff Brigadiers—Decentralisation—Useless
Sentries—Cooking Reforms—Colonel Burnett’s system
—Lord Wantage’s help in Field Training—Stanley, the
Explorer—Sir John Pender—Ober-Ammergau—Cavalry
Manœuvres—Concession in soldiers’ fares—Changes
for Christmas-Day.
HE day I joined at Aldershot I saw the Generals, Commanding
officers, and all the Staff officers in succession. I was struck by
one face and voice, Colonel Grattan of the Army Service Corps, and
desired him to wait until the Reception was over. I then said: “Colonel,
I am puzzled, because listening to your voice, and watching your eyes,
I seem to dream I knew you years ago, but have the impression that
the man whom I befriended materially in his career had a one-syllable
name; moreover, I have only known one Grattan in the Service, and
you are not the man.” He replied: “Your memory is quite accurate, Sir. I
was once your clerk; you got me made in succession, Camp Quarter-
Master Sergeant, Garrison Sergeant-Major, and eventually got me a
commission as a Conductor in the Army Service Corps, which I am now
commanding at this Station. I enlisted under the name of Smith, and
reverted to my own name on being commissioned.” Grattan enabled
me to introduce many reforms, which without his aid would have been
impossible.

During my period of Command the Army Service Corps
establishment was greatly increased, the officers by volunteers from
the Line. The Commanding officers not knowing that 10,000, or one-
third of our Crimea army, died from want of adequate Departmental
arrangements, did not appreciate the necessity of recommending only
thoroughly good officers. Colonel Grattan and I rejected in one year
one-third of those sent as Probationers.
Soon after I assumed command the Forage contractors raised their
prices. The contractor for hay demanded a large advance; and being
financially assisted by others, bought all the available crop in the four
counties adjoining Aldershot. I declined the terms, and going further
afield, bought largely in the Eastern counties—over 3000 tons in Essex
alone; and even with the heavy railway rates, reduced the original
contract price by three shillings a ton.
298
We purchased in most cases
the hay in stacks in 1889, which was difficult, as it required officers
with much experience in judging quantity and quality, with the further
disadvantage that we had no market for “outsides,” which are generally
worth about 15s. a ton to farmers, for stock. We did not buy in stacks
in 1890, as the hay harvest was gathered in very wet weather; but I
maintained the practice of the Army Service Corps buying the hay, as—
affording practice for their duties in war; secondly, to abolish the
demoralisation of subordinates generally attendant on the contract
system
299
; and thirdly, on the ground of economy, by eliminating the
middleman.
In order to teach Cavalry officers to judge oats, I bought
everything on the London Corn Exchange, the Cavalry brigadier
selecting his Representative, while Colonel Grattan nominated an officer
of the Army Service Corps with a view to due economy being exercised.
These officers, supplied with the latest Corn Circular, were instructed to
note the quantities in the port of London; the anticipated arrivals, and
the customs of the market. In the result we bought oats weighing
nearly 40 lbs. a bushel, all expenses being included, with a
considerable saving on the contractor’s charge for oats weighing 38 lbs.
Colonel Grattan’s next marked assistance to me was in helping
Colonel Burnett,
300
Assistant Quarter-Master General, to defeat the

tactics of the Meat contractors. At the end of May 1901, the Firm which
had undertaken to supply us with live meat till the 1st November,
refused to fulfil the engagement, forfeiting the £100 deposit. The
contract was then offered to all other tenderers at their own prices, but
they refused to undertake it, and believing that there was a
combination to force up the price, on Sunday afternoon the 30th May I
sent Colonel Burnett, Colonel Grattan, and the Master butcher to
Smithfield with £1700,
301
which they spent soon after daylight before
our former contractors came on to the Market. The Government, all
expenses included, and even with the difficulty of disposing of the offal,
made a profit on the transaction, and we found another contractor at
our previous rates.
I was very fortunate in the officers on the Divisional Staff. Colonel
C. W. Robinson, Assistant Adjutant-General, who had a particular
polished manner, which ordinarily concealed considerable force of
character, was followed by Colonel Henry Hildyard,
302
who on going to
be Commandant of the Staff College was succeeded by Colonel James
Alleyne, considered, and with reason, to be the best Gunner in the
Army. Soon after he joined I observed to some senior Artillery officers
with whom I was on friendly terms, “Hitherto I have spoken to you
with an uncertain voice, but now I have got James Alleyne behind me,
you may expect much more decided criticism.”
Lieutenant-Colonel Edward Hutton
303
had been training Mounted
Infantry successfully before I took over command, and continued to do
that work, and much other, throughout my time at Aldershot. I have
often been congratulated on the efforts I made in training Mounted
Infantry, but I had little to do with it except to give Hutton a free hand,
and to support him with those who were senior to him. No work was
too much for him, and it was he who reorganised the Aldershot Tactical
Society, and Officers’ Library, besides undertaking other useful work.
Mansfield Clarke
304
and Hildyard advised me on all Infantry
matters, while Lieutenant-Colonel French
305
of the 19th Hussars, after
he came to Aldershot, was a warm supporter of my efforts to improve
the Cavalry. I was unable to obtain for him written authority to carry

out the Squadron system in its entirety, but he did it, and with such
decision as to disregard the claims of seniority for the command of
Squadrons.
I endeavoured to follow Lord Bacon’s recommendation, “Preserve
the rights of inferior places, and think it more honour to direct in chief
than to be busy in all,” which might be expressed in the language of
the twentieth century, “Do nothing yourself that you can make another
man do.”
My first principle in teaching was de-centralisation. I tried to pass
the training from the Commanding officers, that is, the Adjutants and
Sergeant-Majors, to Squadron and Company officers. The Battery
Commanders did their own work in striving for mobility and smartness.
I to some extent satisfied the Commanding officers by giving them
twice a week, for two months, every man on their strength for parade,
the Generals and Staff having to give up their grooms and servants,
which sacrifice, good as it was for efficiency, did not add to my
popularity. I caused Coal and all other Fatigues to be done in the
afternoon, employing condemned waggons to carry the coal and
firewood. After abolishing Divisional fatigues, I assembled later a
committee of the five generals, who laid down the exact number of
non-commissioned officers and men who should be excused parades
ordered to be “as strong as possible.”
At the end of 1889 we had made some progress in reducing the
percentage of third-class shots, which fell during the year from 40–54
per centum to 13–28 per centum in Cavalry units; and in Infantry units
from 25–32 per centum to 13–28 per centum. I was not, however,
satisfied, and realising that we should never get the men to shoot fairly
until we had more officers as experts, I asked the commandant at
Hythe if he could not take some more classes. As this was impossible
for want of accommodation, I, with the sanction of the Adjutant-
General, started classes at Aldershot under Major Salmond, who had
been an Instructor at Hythe. The Hythe Staff objected, alleging that the
instruction could not be so thorough, and would not justify a Hythe
certificate. This I met by arranging that their Staff should examine the
candidates, and before the Aldershot classes were stopped we trained
118 gentlemen in the first duty of an Infantry officer.

* * * * *
When inspecting what was then the First Division, Telegraph
Battalion, at Chobham in the summer, I saw the men lay an overhead
wire of 2 miles 7 furlongs, and pass a message through it in forty-two
minutes. When the same Battalion were employed with troops the
result was not satisfactory, as the men being unaccustomed to work
with men of other units, made bad mistakes, and communication even
for a short distance was not maintained. This reflected no discredit on
the Corps, as I learned incidentally that this was the first time they had
ever been either inspected by a general in command, or had worked
with troops, having previously done their annual course as a separate
and detached Unit.
Up to July 1889, when a soldier was sent to hospital his dinner was
cooked regimentally, and sent to him in a tin can, involving often a
journey of over half a mile, with the result which can be imagined. With
the concurrence of the doctors I carried out an experiment of the
rations being drawn by the hospital authorities. Theoretically somebody
had less one day and more next day, but practically the 500th part of a
pound makes no difference in the messing arrangements, and the
practice is now established.
In the Autumn I was asked, by the Commander-in-Chief’s
directions, if I wished to be considered for the Bombay Command.
306
The Adjutant-General, Viscount Wolseley, while unwilling to advise me,
was clearly against my accepting, and so I respectfully declined.
I found no difficulty in reducing the number of sentries, except in
the Mounted branches, and over the Hospitals, where our Conservative
instincts were amusingly illustrated by the objections of Commanding
officers and doctors. To my suggestion that one sentry would do to
watch the horses of X, Y, and Z batteries Artillery, it was said, “No; ‘Y’
stablemen will steal the tackle of ‘X’.” I retorted, “But ‘X’ will have its
chance next night, and so the result will be identical”; and up to my
leaving Aldershot, four years later, no damage had resulted from the
more reasonable arrangement, the Cavalry saving two-fifths, Artillery
and Royal Engineers two-thirds of the night sentries.

I did not make up my mind about watchmen for stables until I had
learnt the practice in London, where I again sent Colonel Grattan, who
went round the buildings of several London Companies using a great
number of horses, with the result that he found one watchman
overlooking any number, from 230 up to 800.
The Senior Medical officer protested that the removal of a sentry
from the Hospital gate would be attended with the worst results. I
could not agree with him, but ordered the Army Hospital Corps to find
the guard for the sentry, with the result that in a week’s time the sentry
was taken off by the Doctors, and has never since been replaced.
Soldiers were still doing the work of the General Post Office, so I
communicated with the Secretary, who not only put collecting boxes in
all the lines, but delivered letters at a central selected place in each
Battalion.
Early in 1890 the issue of the .303 rifle, with its greatly increased
trajectory, rendered the ranges at Ash unsafe, and some action
essential. The greater part of the shooting of the Infantry was then
done at Pirbright, where detachments occupied in succession huts
which were, if possible, worse than those which housed the Aldershot
Division. The Royal Engineers undertook work of considerable
magnitude, the working parties employed on the Western slopes of the
Fox Hills moving 260,000 cubic yards of soil, and the result has been
very satisfactory; for whereas in 1889 the Range practices were
necessarily extended for four months, the accommodation then
provided enabled, two years later, an increased strength of over 5000
to get through the course in thirty-one firing days, and the ranges,
moreover, afforded facility for practice more like that occurring on
service.
* * * * *
Before I joined, a Lecture had been given showing what might be
done in improving the soldiers’ meals, but no practical steps were taken
until early in 1890, when I invited Colonel Burnett,
307
who had
successfully tried in his Battalion what is now the Army system, to
come to stay with me at Aldershot, and to give a Lecture. He

demonstrated that the dripping alone in a Battalion of 1000 men is
worth £200 per annum, and I became a warm supporter of his
theories. One brigade took up the idea, and worked it successfully,
becoming the pioneers to the rest of the Army.
I was attacked in an amusing weekly journal,
308
and derided as a
mischievous busybody. Later, the Editor sent a Representative, who not
only visited the School of Cookery, then at work under Lieutenant-
Colonel Edward Hutton, but also questioned many of the Rank and File,
and in the result, published a handsome apology, stating he believed
the former assertions were based on information furnished by
individuals interested in the bad old system.
The day after the German Emperor left Aldershot in 1889, I went to
Churn, near Wantage, to inspect the Home Counties brigade, which
had done well under Brigadier Lord Wantage, V.C., at the Review the
day before, and I took the opportunity of riding over the Berkshire
Downs, and discussing with the Brigadier the possibility of having some
manœuvres for Cavalry in 1890. He met me with the greatest
generosity, undertaking not to claim compensation for any damage
done to his property, and he himself farmed on a large scale; moreover,
as a considerate landlord, and as Lord-Lieutenant of the county, he had
great influence, which was placed entirely at my disposal. No other
landlord ever helped me so much to improve the Field-training of our
troops; no man ever showed me and my Staff such consistent
generous hospitality as did Robert Lloyd Lindsay, V.C., Lord Wantage.
In the Spring of 1890 I examined the ground more closely, and
sent round officers, who visited 142 tenants; and later, I obtained War
Office sanction to my holding the Manœuvres, provided every
landowner and tenant consented to troops passing over his land.
Early in 1890, after a full discussion with the five general officers
serving under me, I changed, with their concurrence, our method of
criticising the work done in tactical operations. The evidence of those
taking part, as well as that of the umpire staff, which afforded
information likely to prove of value in the future, was collected, and
sifted on the spot, as in 1889, but the narrative and decision of the
Umpire-in-chief was published next day.

* * * * *
On the 1st May I received a telegram from Sir William MacKinnon,
urging me to go up to town next evening to dine with him at a
welcome home to Henry Stanley, the Explorer, on his return from the
expedition to succour Emin Pasha. I had known Sir William for many
years, having been introduced to him by our common friend Sir Bartle
Frere, who observed to me, “You should know MacKinnon, he has given
us £10,000 to open a road through Uganda to the Lakes.” I having
heard that MacKinnon’s business aptitude had created the British India
Steamship Company, observed jokingly, “You do not expect, Mr.
MacKinnon, that £10,000 will pay a dividend?” He said quietly, “No,
never to me; but there is a great pleasure in having made enough
money to be able to do something for the sake of those who come
after us.” I had known Mr. Stanley since 1874, when he had dined with
me on New Year’s Day at Prahsu, the boundary between Fanti and
Ashantiland, when already in bearing, he showed the determination
which distinguished him later as one of the most intrepid explorers of
the Victorian Age. I had dined with Sir William MacKinnon at a Farewell
dinner he gave, on the 19th January 1887, to Stanley ere he set out,
when he talked to me about the officers to be employed under him,
and regretted he had not consulted me before they were nominated.
He disappeared for three years; and on his return, MacKinnon
telegraphed to me to come to London and redeem my promise to
attend his Welcome Home dinner. This I did; and on the evening of the
1st May he walked into the room holding out his hand as if we had only
separated the previous day, observing, “I have often thought of you.
Do you remember what you said when we parted?” “Oh, I told you
about the officers.” “Yes,” said he; “but you put to me a remarkable
question which has often been in my mind. ‘So you are going to look
for Emin, is he worth the journey?’ That interrogation has often
recurred to me in my months of wanderings on Emin’s trail.”
* * * * *
Early in June I took advantage of two columns being at the south
end of Woolmer Forest to practise Infantry making a Frontal Attack on

Artillery in position. The Artillery umpires thought the Infantry would
have been repulsed, while the Infantry were of opinion they would
have carried the guns, though with considerable loss. This opinion was
shared by my friend Major Comte Pontavice De Heussy, the French
Military Attaché, himself a Gunner. It is interesting to recall the advance
in breadth of Military knowledge. When two years later the Garrison at
Aldershot had changed, I tried the identical Attack, with the sole
difference that I placed Infantry officers as umpires with the guns,
while Artillery officers accompanied the attacking Infantry; on this
occasion the Gunners thought that the Infantry had succeeded, while
the Infantry umpires thought that the guns had decidedly repulsed the
Infantry.
In June I had a note from my friend Sir John Pender, saying that
his wife was writing a Magazine article concerning soldiers, and would
like to come to Aldershot for a short visit. It happened that Colonel
Crease, Royal Marine Artillery, was with me, trying some Smoke balls
which were to be thrown down by skirmishers to hide the advance of
thicker lines. This experiment was in itself exciting, and against my will
Lady Pender overtaxed her strength by undertaking a 24-mile drive in
the afternoon, to visit the Gordon Boys’ Home, near Bagshot. I tried to
prevent her going, urging that she should lie down, for I saw what was
not apparent to others, that she was about to become seriously ill; but
she persisted, and, to my deep regret, died a few days after her return
to London.
During my Home Service I have practically never asked for leave of
absence, contenting myself with sport available from my residence, but
in July I asked for twelve days before the Cavalry Manœuvres. The
Commanding officers required a few days in which they might exercise
their units before proceeding to the manœuvre ground; and I was,
moreover, although I did not anticipate the calamity which I was to
suffer next year in losing my wife, anxious to give her the pleasure of
attending the Passion Play at Ober-Ammergau, which is acted only
once in ten years. I was just ten days out of office, and it is still a
consoling recollection to me that I was able to afford my wife so much
enjoyment. I do not think that she, or my daughter, although Catholics,
appreciated the reverential representation of the simple-minded

peasants more than I did as a Protestant. Indeed, the wonderful
scenes appeal to every Christian, irrespective of his religious form of
worship.
Soon after my return from Ober-Ammergau the Cavalry Division
paraded, 3400 strong, prior to its marching to the Berkshire Downs,
where I obtained permission from landlords and tenants to manœuvre
over a tract of country 22 miles from east to west, with an average of
7½ miles from north to south. Just before we were about to start I
received a telegram from the farmers asking if the manœuvres might
be postponed; so I proceeded to Ilsley on the Downs with my friend
Colonel Sir Lumley Graham, who was then living at Arlington Manor,
and arranged matters with the sheep farmers without any further
postponement, which would have been unfortunate, as about the
middle of September the weather in England generally breaks up. I had
agreed to buy all articles in the district as far as it could produce them,
on condition that for oats I was not to pay more than the London Corn
Exchange price, plus freight, plus two shillings a quarter. One of my
strong supporters, a tenant farmer, came to me a few days after the
Cavalry had arrived at the camps of Concentration, and complained
that his oats had been rejected. I had heard the story, and said, “Yes,
my friend, but they were bought in Mark Lane by you, and I can tell
you exactly what price you paid, and we never agreed to give you two
shillings a quarter plus freight for acting as a Buyer” He said naïvely, “I
never thought that your officers could tell the difference in oats.”
The Cavalry learned much on the Downs, in reconnaissance work,
and in the fitting of saddlery and equipment, which can only be tried
under service conditions. After the last day’s work, in which Colonel
John French,
309
19th Hussars, showed considerable tactical skill, I rode
with the Divisional Staff into Aldershot direct, the Cavalry returning in
two marches.
* * * * *
We tried some interesting experiments in training Infantry as
cyclists, and ascertained that men who had never ridden before,
required two months’ training to make them fairly expert, and to

harden their bodies. Men can ride carrying rifle and ammunition and
equipment, and average 8 miles an hour when travelling as a company,
and can easily make 20 miles a day when moving in large bodies. The
Irish Rifles Detachment on returning to Holyhead travelled 70 miles the
first day, and 50 next day, without difficulty.
* * * * *
I was able to help materially the Auxiliary Forces during my time at
Aldershot. I established the principle that the Auxiliaries being at
Aldershot for a short time only, the Regulars were to give way to them
as regards the use of ranges, and use of ground for tactical purposes.
The result was a large increase in the number of applications to attend,
thirteen battalions of Militia coming in my second year, instead of six,
and eventually the applications for Volunteer Corps to train at Aldershot
had to be checked by one of my successors, as more wished to come
than the ground could accommodate.
Many Commanding officers thanked me, I quote two. Lord
Wantage wrote: “This has been the best week’s big drill that I ever
remember.... I can assure you that the Volunteer Forces greatly
appreciate the marked interest you take in their welfare.” And the
other: “I am a volunteer of thirty-three years’ service, and thank you
extremely for the interest you have shown in the Force, in which there
has been a great and marvellous advance, in drill and attention to
details.”
I had been trying for several years to interest Directors of Railways
in a scheme I had propounded for soldiers when proceeding on
furlough, to be granted a Return ticket at single fare, but had no
success until the middle of October, when I called on Mr. W. P. Dawson,
the Managing Director of the Railway Clearing House, at Euston. I
explained to him the importance of the question from a Recruiting point
of view, and mentioned that prior to the embarkation of the Devon
Regiment for Foreign Service, only eighty men had gone on furlough
from Aldershot to Exeter, the double fare being prohibitive. Both Mr.
Dawson, and Sir Miles Fenton, Managing Director of the South-Eastern,
and Mr. Charles Scotter, Managing Director of the South-Western,
received my suggestion in a generous spirit; and from the 1st

December the boon was conceded to soldiers, not only on these lines,
but throughout Great Britain. In the following year I obtained a similar
concession from the steamboat companies plying round the United
Kingdom.
When I left the Aldershot Staff, eleven years earlier, although there
were few outward breaches of discipline, yet officers and men agreed
that more alcoholic liquor was consumed at Christmas than was
desirable; and now being in command I encouraged officers to send
their men on furlough for a week at Christmas, with the result that
from 1890 onwards, about half the garrison spent the day at home.
There had been, moreover, great improvement in the moral tone of
the troops, mainly due to the strenuous exertions of the Reverend J. C.
Edghill, who came to Aldershot in 1861, for a three years tour of
service; returned in 1873 and again in 1880, ministering in the Iron
church, South Camp.
There he had three Communicants in 1861; on Easter Sunday,
1862, the number was 136, and later it averaged 200.
His church was filled at every Voluntary service. The Royal Engineer
officers helped him nobly, and gradually, before 1893, when he assisted
to consecrate St. George’s Church, South Camp, a higher sense of
religious duty had spread throughout Aldershot, for as Chaplain-
General he had weeded out the negligent, and encouraged the earnest
workers in his Department.

O
CHAPTER XLVI
1891–2–3—TRAINING OF TROOPS ON PRIVATE
LANDS
Death of Lady Wood—Manœuvres in Hampshire—Public Schools’
Camps at Aldershot—Improvement in War Training—Ian
Hamilton—Lord Roberts—Sealed patterns, Army Stores.
N the 11th May I lost my wife, with whom I had enjoyed
uninterrupted happiness since our marriage, and who for
twenty-four years, next to God, had given me all her life. The most
loving and tender of women, endowed with the highest principles of
morality, her companionship raised the standard of thought of even an
ordinary man, increasing his respect for womankind, while her infinite
compassion rendered her a hopeful and encouraging beacon to the
weakest of her sex. She was to me not only an affectionate wife, but
also adviser and confidential secretary. My greatest abiding regret is
that devotion to the Army gave me so little time with her, and with our
children; in seven successive years, employment on Foreign Service
allowed me only 14½ months at home.
I had no suspicion of her being ill until one afternoon walking in the
grounds of Government House she told me she felt an unpleasant
fluttering in her heart; but we had suspected so little her dangerous
state, that I had allowed her to walk up a steep hill in the previous
June, when I particularly asked Lady Pender, whose face I was
watching, to go up in the carriage.
In the month of November Lady Wood complained of eczema, and
was in bed for a week; but she made so little of her ailments that I

went almost daily to London to sit on a Drill Committee, engaged in
revising a new book, and when I was not in London I spent the day in
office with Sir Mansfield Clarke and Colonel Hildyard, on the same duty.
Ten days later my wife was sufficiently recovered to go about and look
at houses, as it became necessary for us to turn out of Government
House, which required repairs.
Early in the year Her Majesty the Empress Eugénie, whose kindness
to us had been unceasing, since the journey in 1880 to Zululand, took
Lady Wood and my eldest daughter to St. Remo for a change of air, I
remaining ignorant of her precarious state of health until I received a
note, written by the direction of the Empress, calling me to the Riviera.
The doctor at St. Remo told me frankly he thought very badly of
Lady Wood’s state, and advised me to take her back to England. I
telegraphed for Surgeon-Major Finlay, who knew my wife’s constitution,
and he kindly hurried to St. Remo, meeting us, however, only at Paris,
as we had left the Riviera before he arrived. The journey was
exceptionally painful to me; I had not ventured to tell my young
daughter what I feared, and the doctor had warned me that if my wife
died in the carriage, which was possible, I should conceal the fact until
we reached Paris to avoid removal from the train. After a week’s rest in
Paris we got back to Aldershot. Ten days before Lady Wood died I
offered to telegraph for our eldest son, who was with his Battalion,
Devon Regiment, in Egypt. She replied, “Certainly not, I will not be so
selfish; let him come home later, and escape the hot weather.”
Nothing could be more touching than the gracious solicitude of Her
Majesty the Queen, who offered to come to Aldershot to see Lady
Wood before she died, and the sympathy of my comrades of all Ranks.
Her Majesty sent me a beautifully expressed letter of compassion; in
thanking her I wrote it was the more acceptable as to her might
appropriately be applied the line, “Non ignara mali miseris succurrere
disco.”
Friends in both Churches, the Catholic Bishop of Westminster, the
Dean of Westminster, and soldiers’ wives sent condolences to me.
Forty-six non-commissioned officers and privates, living in different

parts of Scotland, wrote to me in memory of our service together in
South Africa in 1878–9.
Lady Wood had indeed done much for her poorer brothers and
sisters. She was ever engaged in works of Charity, irrespective of the
religion of those she succoured; indeed, when at Colchester, she gave
effective assistance to a lady of the Baptist persuasion, who managed a
Soldiers’ Home. My wife and daughter organised a series of weekly
concerts in the Cambridge Hospital for convalescents, collecting
sufficient money, mainly through our friend Lord Wantage, to buy a
second-hand Grand piano, and they made a practice of spending one
afternoon every week in the Hospital, inducing other ladies to do the
same, so that every ward where there were female nurses, was visited
by one or more ladies weekly. Lady and Miss Wood, with the aid of
friends, supplied the Cambridge Hospital with invalid chairs, and many
other such articles, not issued in those days by Government.
It was fortunate for me that at this particular time I was if possible
more than usually engaged on Military duties. I was unable to sleep
consecutively at night, and never after four in the morning, at which
time, after leaving her for only an hour, I had been called to my wife’s
bedside to say good-bye. The day after the funeral, I supervised the
training of an Infantry Brigade, and on the day following, the Cavalry,
working consecutively eleven hours on the Drill book after my return to
Government House. When I was not in London, and there were no
troops training, after clearing my office table, I remained on horseback
till sunset.
* * * * *
Throughout the Autumn of 1890, and during the Winter of 1890–
91, I was looking for ground for manœuvres in North Hampshire,
assisted by Captain Rycroft, 7th Dragoon Guards, with whose uncle I
had been shipmate on H.M.S. Queen, and I had every assistance
possible from the Rycroft family, and Mr. Portal, who not only gave me
free use of his land, but assented to my using the meadows on his
dairy farm for encampments. The Earl of Carnarvon was also most
generous, allowing me to select as a camp for 6000 men, a field within
200 yards of where most of his pheasants were to be raised.

With landowners I had but little difficulty, but much of the land was
let to shooting tenants who were non-resident in the county, and the
objections of two I found it was impossible to overcome. Both
gentlemen were courteous in the extreme; one, the Head of a firm of
prosperous drapers in Knightsbridge, told me frankly that he worked
hard for ten months in the year, and that no compensation for
disturbance of game would make up to him for less sport; and
eventually I had to give up my scheme, trying then for ground between
Basingstoke and Alresford, and when unsuccessful there, looking over
more lands between Stockbridge and Winchester. In both areas,
however, there was considerable trouble in finding camping-places
anywhere except on arable land, and the scarcity of water was a well-
nigh insuperable difficulty; eventually I had to come back to a tract
which I had looked at in 1890, about 7 miles from east to west, and 5
from north to south, lying between Butser Hill, Droxford, and West
Meon, Hambledon. The clergy in the district were at first much opposed
to the idea of seeing soldiers in their parishes, but eventually they all
withdrew their objections, and after the manœuvres wrote to me in
enthusiastic terms of the good conduct of our men. A week before Lady
Wood died she rallied so remarkably as to enable me to go down to
West Meon for a day, and fix the sites for the camps which we occupied
in August. The Force employed consisted of two complete Infantry
divisions; that is, each had a brigade of Artillery and a Squadron of
Cavalry.
The men carried thirty-eight pounds weight besides the clothes
they wore, and learnt a good deal marching down, some regiments
more than others; as may be gained from the fact that with equivalent
numbers 73 men fell out in one Battalion, and two in another. We
learned also a good deal as regards the kits of soldiers, which can be
tested only on Service or Manœuvres. The harvest was late, but I did
not venture to delay the concentration about West Meon and Butser
Hill, for fear of the weather breaking, and so we had the unusual
spectacle of troops which had been engaged in tactical operations in
the forenoon, reaping and stooking corn in the evening.
Eight days before we intended to return to Aldershot the weather
broke, and after persevering for four days, the last forty-eight hours in

incessant and heavy rain, we abandoned our scheme, and marched
home, the men retaining the utmost good-humour in spite of their
having lived for two days in camps which were ankle-deep in mud. At
the conclusion of the manœuvres I reported, “In tactical skill officers of
all Ranks have improved in a very great degree; but the improvement
in military spirit, in eagerness to learn, and to submit cheerfully to
great physical discomfort, is even more remarkable, and this spirit
reacts naturally on the lower ranks.”
* * * * *
Although I did not propose to use private land for purposes of
instruction in 1892, I spent the previous autumn in looking round for
fresh ground, but came reluctantly to the conclusion, which I put
officially on record, that in counties where the sporting rights are
leased to non-residents, manœuvres are in the present state of Public
feeling in the United Kingdom impossible without an Act of Parliament.
Although the tactical training of infantry in 1892 was confined to
Flying Columns moving on the Government grounds in the vicinity of
Aldershot, and to the exercise of a Cavalry Division, yet the opportunity
of gaining instruction was eagerly taken advantage of by the Auxiliary
Forces. A Division composed of the 13th and 14th Militia Brigades, each
of five Battalions, came out for a month’s training in July, and in August
16,000 Volunteers came into camp. There had been, I gathered, some
disinclination in previous years to join us, but the written expression of
gratitude I received from officers commanding for the instruction
afforded, indicated that the efforts of the Staff had been appreciated.
In 1889 the Public School Volunteer Cadet Companies came out for
a week in Berkshire, with a total strength of about 200. The following
year the numbers dropped to 160; but in 1891 we encamped about
440 at Bourley, 3 miles west of Aldershot town. Some masters had
demurred to allowing their pupils to come, until I wrote a circular letter
to the effect that having two sons in school Volunteer Corps, I should
have no objection to their attending under arrangements I
contemplated, when the difficulty was waived; and in 1892 we
encamped about 600 in the grounds of Government House, Aldershot.
My friend Colonel Davis, commanding 3rd Royal West Surrey Regiment,

lending me large marquees, each capable of seating about 360
persons.
I did not anticipate that every schoolboy who joined a Cadet Corps
would become professional soldiers, but I urged all should fit
themselves early in life for the command of Volunteers; and my hopes
have been thoroughly justified at Aldershot, for the movement under
my successors’ fostering care has continued to increase in popularity.
In 1890 I lost in Pall Mall the strenuous support of the Adjutant-
General, Lord Wolseley, who had taken over the Irish Command, where
he was eagerly practising what he had preached from the War Office.
He wrote frequently to me: “Send me copies of your Military Training:
how you carry it out, and indeed everything new you have
introduced.”
310
—And again: “I want to carry out your Night
Manœuvres: have sent to me the orders you are giving this year.” Lord
Wolseley was succeeded as Adjutant-General by Redvers Buller, a friend
of many years’ standing, whom I personally recommended for the
Victoria Cross in Zululand, and he also supported my views; thus my
difficulties were practically at an end.
Moreover, the spirit of the troops at Aldershot had changed
materially since 1889. The younger officers of the Brigade of Guards
were always open to consider new ideas. One of its greatest
enthusiasts for war training was Colonel Lord Methuen, who on the
21st August wrote to me: “You have given us the best five weeks’
soldiering we ever had, and your work must do us permanent good.
To-morrow night we have Night operations.”
The march of opinion, however, is still more remarkably shown in a
letter from General Sir George Higginson,
311
who as a guest had spent
a week in camp with the Guards Brigade to the south of Aldershot. He
wrote to me on the 5th September: “My recent opportunity of seeing
your work has convinced me that the changes you and your colleagues
have made, are not only justified, but imperatively called for, by the
altered circumstances of modern warfare.” This open-minded admission
is the more remarkable, that Higginson was Adjutant of his battalion
when, shoulder to shoulder, it took part in the brilliant and successful
attack on the hill above the Alma River, and ever since had lived

amongst men who inculcated and eulogised drill, which would enable
battalions to “wheel like a wall and swing like a gate.”
His Royal Highness the Duke of Connaught was also a warm
supporter of modern ideas, and while serving on our drill committee,
strenuously advocated more space in the ranks, and the delegation of
control to section commanders.
Prior to the commencement of each drill season I recapitulated the
most common mistakes made in the previous year, and thus to some
extent avoided their repetition. At the end of the season, 1892, I drew
up a paper relating to Artillery; it was my own compilation, but the
technical part of it came either from Colonel James Alleyne, who was
admittedly one of the best Field Artillery men in the Service, or from
Colonel N. Walford, employed in the War Office, who was the most
scientific Gunner I ever knew, and whose knowledge of the Arm was
remarkable. From him I had the advantage of a frank criticism on every
Artillery decision which I gave at Aldershot, for he paid me the
compliment of differing from me whenever he thought I was in error.
I was corresponding with Colonel Ian Hamilton,
312
then in India, on
Musketry questions, and I sent him my paper on Artillery, dated 24th
September 1892, with the result that Lord Roberts circulated it to the
Artillery in India, Ian Hamilton writing: “I don’t think he has before
received a paper on this subject which has so absolutely carried him
along with it.” Five years later, when I was Adjutant-General, I got Ian
Hamilton home, to take over the School of Musketry at Hythe, from the
conviction that to his effort was due the great improvement of our
soldiers’ rifle shooting in India.
I took advantage of a rest day in the Cavalry manœuvres of 1890
to ride over the Down land between Swindon and the River Kennet,
and in the winter of 1892–93 I revisited the ground, and got permission
from the Earl of Craven to address all his tenants, and he gave me the
free access to his estate, much of which was in his personal
occupation. I obtained the use of 11 miles from east to west, with a
mean of 5½ from north to south, on which some useful work was
done. One day we practised a frontal attack, having 15,000 troops on
the ground.

It is interesting to record that the Rector of Liddington, unsolicited
by anyone, wrote that “in spite of his Rectory being practically
surrounded by camps, neither he nor his family experienced even a
shadow of inconvenience.”
I reported that the mistakes made by the officers were fewer, and
were more readily acknowledged at the discussions on the conclusion
of each tactical exercise. I added, “These conferences have been very
useful in the improvement of our battle training. These, however, are
by no means the only advantages obtained for the Army; such
manœuvres induce officers to study their profession more keenly than
they otherwise would do, and the inhabitants of the districts visited
have now, I am confident, an increased respect for the Army as a
Training school for the nation.” The cost of the manœuvres was £7200.
When returning to Aldershot I received a telegram from Lady
Jeune, at Arlington Manor, “Bring all Staff for weekend,” and replied,
“Too many: 11 officers, 2 women, 12 servants, 23 horses.” She
answered, “Pray come, the more the merrier,” and we went.
I had known Lady Jeune for years, but my close friendship with her
gifted husband, terminated only by his death, had begun from a visit
he paid to me at Aldershot, in 1892. Besides unbounded hospitality, he
greatly assisted me later as Judge Advocate-General, for to an intense
desire for justice he added a disregard for technicalities.
In the Spring I was asked to choose a course for the Divisional
Point to Point races, and Captain Norton Legge,
313
on a somewhat
indifferent horse, won the Light-weight race from his attention to the
instructions, which I printed, and handed round to every rider, besides
the verbal explanation. Mr. Harris of Westcourt, Finchampstead, who
had always provided foxes for us in his covert near Hook Station, gave
me the use of his land. I pointed out to the riders a church in the
distance, telling them they had to pass east and by north to the west of
the church, on rounding which they would see a balloon in the air, and
if they rode straight for the church going out, and the balloon coming
home, I would be answerable there would be no wire or unjumpable
fences in the line. Legge, an excellent officer, rode absolutely straight,
and consequently won.

* * * * *
The new Ranges at Aldershot enabled us to hold the Army Rifle
meeting there, causing a great increase in Regimental Rifle clubs. At
the Annual meeting there were 2000 individual entries, and a large
number of teams.
Besides the tactical exercises carried out against the Field columns,
which as in 1889 marched round Aldershot using Government ground
or commons, we had a useful practice for the first time in mobilising a
Divisional ammunition column, which was made up to war strength by
borrowing men and horses from Batteries. We learnt a great deal in the
packing arrangements of the boxes, and in so marking them as to be
recognisable at night, when on service much of the replenishing of
ammunition columns has necessarily to be effected. All the Artillery
officers showed great interest in this practice, which so far as I know
had not been previously attempted.
In the last few months of my Command the Administrative Staff
had a lesson from my ingrained habit of looking into details. A new
form of lamp chimney had been for some time under trial, and all the
reports were unanimous in its favour. A letter to this effect was put
before me for signature by an officer, whom I asked, “Have you
personally tried the chimnies?” “No, but the Reports are unanimous in
its favour.” “Well, I’ll wait a day or two.” “Please, sir, we’ve had one
reminder already, and the Director of Contracts is anxious for a Report.”
I declined to be hurried, but invited the Staff officer to dine that
evening. After dinner I said, “Come for a stroll,” and we walked over to
the nearest barracks, and asked some men sitting at the tables: “How
do you like those lamp chimnies?” “Very well; we don’t pay much for
them.” “Pay, to whom do you pay?” “To Messrs. T. White & Co.” “What,
for the hire?—where is the Government new pattern?” “Oh, sir, locked
up in the Quartermaster’s store; we can’t use them, as so many break.”
In my first year of command Mr. Garth’s hounds drew all the
Government woods blank. I sent for the Warders and informed them
that if it occurred again they would all be changed round;—that is,
those on the East would go to the West, and those in the North would

go to the South of Aldershot. Lord Cork was kind enough to send me
some cubs from his estate, and I kept them in a large enclosure with
an artificial earth until they were old enough to work their way out. We
seldom found less than a leash, but in my time never succeeded in
killing one.
The days the cubs were delivered Major Burn Murdoch, Royal
Dragoons, calling to see me about five o’clock, asked if he might speak
to me. “Yes, you can talk to me while I am engaged in a sporting
operation, and as you are also very fond of it, here you are, snip this
one’s ears.” He said with much adroitness: “Certainly, General, if you
hold him!” The Master, Mr. Garth of Haines Hill, who hunted the hounds
for nearly half a century, wrote to me on my departure in the autumn
from Aldershot: “I thank you for all you have done, which is a very
great deal, while at Aldershot for the Fox hounds.”
I left Aldershot for Pall Mall in October, having satisfied my two
friends, Sir Redvers Buller and Viscount Wolseley, to whose advocacy I
owed my appointment; Redvers Buller told me at the time, and
repeated his pleasant remark when he went to command at Aldershot
in 1897. Lord Wolseley wrote to me as follows: “You have not only
taught men a great deal, but have managed to popularise the
acquisition of military knowledge.”
I wrote to the Adjutant-General in my final Report that “The
success obtained was due to the excellent spirit prevailing in all Ranks,
and to the careful and unceasing labours of the Staff of the Aldershot
Division. These officers, by their knowledge, energy, and loyal
assistance, have relieved me of all details of work, and have thus
enabled me to devote my attention to the Field training and Tactical
instruction of the troops”; and in a farewell order I recorded my
thorough appreciation of the sustained zeal with which soldiers of all
Ranks had seconded my efforts in preparing the Division for the duties
of active Field Service.

Financial Accounting An Introduction to Concepts, Methods and Uses Weil 14th Edition Test Bank

I
CHAPTER XLVII
1893–6—QUARTERMASTER-GENERAL
Prime Warden, Fishmongers’ Company—Archbishop
Vaughan—Mr. John Ropes—Visit to Gibraltar—An
economy of £2300 per annum—Visit to the Crimea—
Reform for soldiers travelling to their homes—I make
large saving of public monies—Mr. Arthur Balfour’s
good temper.
BECAME Quartermaster-General to the Forces on the 9th
October 1893, and two months later the Commander-in-Chief
offered me the appointment of Governor of Malta, which I respectfully
declined.
The years 1893–4 were fully occupied, for I undertook a certain
amount of literature, which I got through by rising before daylight; and
in June I became Prime Warden of the Fishmongers’ Company, which I
had joined as a Liveryman in 874. His Royal Highness the Prince of
Wales was graciously pleased to dine with the Company, in recognition
of my assuming office. The Prime Warden is by custom and practice
allowed to select guests at one of the annual dinners, and I chose a
company of fox-hunters. Thirty-five masters of hounds, headed by the
Duke of Beaufort, and upwards of 200 sportsmen, the oldest being Mr.
J. Crozier, who hunted the Blencathra foxhounds for sixty-four years,
dined with the Company.
* * * * *

Archbishop Vaughan, with whom I was on friendly terms, invited
me to join a committee for the management of an establishment for
preparing Catholic young gentlemen for the army, as neither the
Catholic clergy nor the parents were satisfied with the liberty accorded,
in most of the establishments in and about London, to a young man
just emancipated from school. I declined at first, pointing out that
although the Cardinal and my friends knew my views were liberal about
religion, earnest Catholics might object to arrangements made by a
Protestant. He retorted, however, that that was his concern, and urged
me to help him. This I did, although I predicted that the scheme could
not answer financially, as there were an insufficient number of Catholic
candidates for the army, and my forecast proved later on to be
accurate. With the exception of one, Lord Edmund Talbot, the Cardinal
asked me to nominate the Committee, and I suggested Sir Arthur
Herbert, who afforded the Cardinal much assistance, and generally
agreed with my views as against those of the Religious, who were
inclined to attempt inculcation of Religion, with more restriction on
liberty than young men were willing to accept.
I made the acquaintance of Mr. Ropes, the historian, in July, and, in
asking him to give me the pleasure of his company at dinner at the
Army and Navy Club, I mentioned a somewhat remarkable
circumstance. In the previous month I had gone with three friends—Dr.
Norman Moore, of St. Bartholomew’s; Mr. Witham, head of the firm of
Witham, Roskell & Co., Solicitors; and Major May, Royal Artillery—over
the field of Waterloo, and on leaving Brussels it transpired that each
one of us had a copy of “Ropes’ Waterloo.”
Mr. Ropes dined with me, and must have enjoyed his evening, for I,
liking early hours, excused myself at 12.30 a.m. the following morning,
asking General Sir Frederick Maurice, who was a member of the Club,
to take my place as host, and I learnt next day the two authors were
still discussing Grouchy’s proceedings after the battle of Ligny at 2 a.m.
when the Club closed.
I had much correspondence in 1896
314
with Mr. Ropes, when I
published books entitled Cavalry at Waterloo, and Cavalry
Achievements.

In August Sir John Pender invited Lords Wolseley, Portsmouth, and
Kelvin, Sir John Mowbray, Sir John Ardagh, Mr. Bayard, the American
Ambassador, and me to join him in a visit to the Crimea,—I at Lord
Wolseley’s request acting as guide to the party over the battlefields. I
described the trip, however, in The Crimea, 1854–94, and say nothing
more about it, except that the Governor of Sevastopol and all the
officers received us with the greatest courtesy.
Our Consul, Captain Murray, gave us a curious piece of information,
—that the Artillery horses during the winter in the Crimea never left
their stables even for exercise. I was back again at work in Pall Mall
within a month, and early in November visited Gibraltar on duty.
* * * * *
The expenditure of hired transport on the Rock was greater than
appeared essential, and finding no satisfactory result was obtainable
from correspondence with the Governor, I went to consult him on the
spot, taking out with me Colonel Grattan, who had done so much to
help me in initiating reforms at Aldershot. On arrival I explained to His
Excellency that I was confident he did not know what was going on,
and asked him if he would like the assistance of Colonel Grattan as
President of a committee of investigation. After some consideration he
accepted my offer, and I enjoyed a very pleasant week as his guest,
seeing the fortifications of the Rock, the country in its vicinity, and the
Calpe hounds. The result of Colonel Grattan’s researches was that a
saving of £2300 a year was effected.
After my return from the Crimea I published some reminiscences in
the Fortnightly Review, afterwards expanded into the book entitled The
Crimea, 1854–94. I described my first fighting Chief, Captain
(afterwards Sir) William Peel, and one of my friends, who was staying
in a house in which Lord Peel was visiting, wrote on the 12th October:
“The Speaker says the portrait of his brother, which you have given in
the article (Fortnightly), is the best thing he has ever read; the
description of his face and figure is lifelike.”
All through 1894–5 I began work at daylight, doing most of my
writing before breakfast, and visiting that year every barrack in the

United Kingdom; and I made several journeys in search of Artillery
practice grounds, visiting Church Stretton, in Shropshire, and many
other places.
I was inspecting a Rifle Range, near Bundoran, on the 17th August
1895, and spent the Sunday in a comfortable hotel, standing on the
sandy promontory which juts out into Donegal Bay. There were few
visitors in the quiet place, and my coming induced the following
conversation between two elderly ladies in the drawing-room, which
was overheard by my travelling companion, Lieutenant-Colonel H.
Sclater.
315
“Sir Evelyn Wood’s come, dear!” “Well, what of that?” “Oh,
nothing, but I thought you might like to know.” “Why should I?” said
the other lady, with some acerbity. “Who is he? I never heard of him.”
“Well, dear, there was no harm in my mentioning he had come?” “No,
not at all; but his coming doesn’t interest me—you seem to know all
about him. Who is he? What’s he ever done? Pray tell me.” After a
painful silence, the abashed lady replied: “He’s the celebrated Admiral
who bombarded Sevastopol.”
* * * * *
There had been much trouble with the drainage of the Portsmouth
Barracks, which are just on high-water level causing an acrimonious
correspondence with the Municipal Authorities, which resulted in the
War Office arranging with the Treasury to withhold the voluntary
Treasury contribution paid in lieu of Rates. At the same time the
Admiralty was pressing the War Office to surrender, for a consideration,
the site of Anglesey Barracks, and a part of the ground on which the
Military Hospital stood.
Money for a new Hospital, though allotted, had not been expended,
on account of drainage difficulties; for although the Army Medical
Department had accepted a site adjoining Hilsea Barracks, there is but
little fall from the site, which is practically on the same level as
Southsea Common. I pointed out this difficulty, and suggested the new
Hospital should be built on the lower slopes of Portsdown Hill, a site
which, so far as I know, is now universally approved. Although at first
the Medical officers objected to my suggestion, that the site was too far

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Financial Accounting An Introduction to Concepts, Methods and Uses Weil 14th Edition Test Bank

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