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Title: Appletons' Popular Science Monthly, May 1899
Author: Various
Editor: William Jay Youmans
Release date: February 12, 2014 [eBook #44880]
Most recently updated: October 24, 2024
Language: English
Credits: Produced by Judith Wirawan, Greg Bergquist, and the Online
Distributed Proofreading Team at http://www.pgdp.net (This
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*** START OF THE PROJECT GUTENBERG EBOOK APPLETONS' POPULAR SCIENCE
MONTHLY, MAY 1899 ***](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-30-320.jpg)
![THE ORIGIN OF EUROPEAN CULTURE.[1]
By WILLIAM Z. RIPLEY, Ph. D.,
assistant professor of sociology, massachusetts institute of technology, boston, lecturer in
anthropology at columbia university, new york.
Prehistoric archæology is possessed of a distinct advantage over linguistics in the
investigation of racial problems; for human remains are often discovered in
connection with the implements, utensils, or trinkets by which the civilization of an
extinct people is archæologically determined. To attempt even an outline of the
cultural history of Europe would be obviously impossible in this place. It would fill a
complete volume by itself alone. Furthermore, the short span of forty years since
the inception of archæological science has not sufficed to produce complete
unanimity of opinion among the leading authorities. Many important questions,
especially concerning eastern Europe, are still awaiting settlement. All that we can
hope to do is to describe what may be termed a few fixed points in European
cultural history. This, as in our discussion of physical origins,[2] we shall attempt to
do by means of definite propositions, concerning which there is now substantial
agreement.
I. In western and southern Europe an entirely indigenous culture gradually evolved
during the later stone age. This was characterized by great technical advance in
fashioning implements, carvings, and designs in stone, bone, ivory, and copper; by
the construction of dolmens and habitations of stone; by pottery-making; and
possibly even by a primitive system of writing.
A marked reaction has taken place during the last ten years among archæologists
respecting the course of cultural development in France. It was long believed that
after the first crude attempts of the palæolithic epoch an extended hiatus ensued,
followed by the sudden appearance of a more highly developed civilization, brought
by an immigrant broad-headed race from the East. Two waves of invasion were
described: the first bringing polished stone, a later one introducing bronze, cereals,
agriculture, and the domestication of animals. Not even credit for the construction
of the great stone dolmen tombs was granted to the natives in Gaul, for these were
all ascribed to an invasion from the North. The undoubted submergence of the
primitive long-headed population of France by a brachycephalic type from the East,
to which we have already adverted, was held accountable for a radical advance in
civilization. Even the existence of a bronze age was denied to this country, it being
maintained that the introduction of bronze was retarded until both metals came in
together from the Orient in the hands of the cultural deliverers of the land. The](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-45-320.jpg)
![absence of a distinct bronze age was speedily disproved; but the view that France
and western Europe were saved from barbarism only by a new race from the East
still held sway. It is represented by the classical school of G. de Mortillet, Bertrand,
Topinard, and a host of minor disciples. The new school, holding that a steady and
uninterrupted development of culture in situ was taking place, is represented
notably by Reinach[3] in France and by Sergi[4] in Italy. Their proof of this seems to
be unanswerable. Granting that it is easier to borrow culture than to evolve it, a
proposition underlying the older view, it seems nevertheless that the West has too
long been denied its rightful share in the history of European civilization.
Neolithic Ivory Carving. Mas d'Azil.
(By special permission. Further reproduction prohibited.)
A notable advance in the line of culture entirely indigenous to southwestern Europe
has been lately revealed through the interesting discoveries by Piette at the station
of Brassempuoy and in the grotto of Mas d'Azil. Carvings in ivory, designs upon
bone, evidence of a numerical system, of settled habitations, and, most important
of all, of a domestication of the reindeer, of the horse, and the ox in the pure stone
age have been found; and that, too, in the uttermost southwestern corner of
Europe. In the lake dwellings of Switzerland, as also in Scandinavia, a knowledge of
agriculture, pottery, and the domestication of animals is evinced, likewise as a
native discovery. From other quarters of the continent in the stone age comes
similar testimony to a marked advance of man culturally. The justly celebrated
carving of a reindeer from Thayngen, almost worthy of a modern craftsman,
betrays no mean artistic ability. The man who drew it was far from being a savage,
even if he knew no metals, and buried his dead instead of cremating them. The
evidence as to early domestication of animals is perhaps the most startling. Carved
horses' heads, with halters and rude bridles, have been surely identified by Piette
and others.](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-46-320.jpg)
![Bone Carving. Thayngen. (After Bertrand, 1891.)
A system of writing seems also to have been invented in western Europe as far
back as the stone age.[5] Letourneau and Bordier have advanced good evidence to
this effect, although it is not yet incontestably proved. The Phœnicians were
perhaps antedated in their noted invention by the dolmen builders, by the lake
dwellers of the earliest times, and, according to Sergi, also by the people of the
Villanova pre-Etruscan culture in Italy. In an earlier time still in the Po Valley, as far
back as the stone-age Terramare period, pottery was made, and that, too, of a very
decent sort. And all this time there is not the slightest evidence of contact with or
knowledge of the East. As Reinach says, in no dolmen, no lake station, no
excavation of the stone age is there any trace of an Assyrian or Babylonian cylinder,
or even an Egyptian amulet. Even the jade and nephrite found in western Europe
from Switzerland to Norway, which has so long been regarded as evidence of early
commerce with the East, he denies as proof of such contact. The case thus put may
perhaps be over-strenuously stated, yet one can not but realize from it that western
Europe has too long been libeled in respect of its native aptitude for civilization.
This is not constituted of bronze alone, nor is its trade-mark cremation. Thus, while
an intensive outbreak of culture of a high order may not have arisen west of the
Alps, it can no longer be denied that the general standard of intelligence was surely
rising of its own native volition.](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-47-320.jpg)
![II. Throughout the eastern Alpine highlands, a culture far more highly evolved than
the neolithic one in the West, and betraying certain Oriental affinities, appears at a
very early time, a thousand years or more before the Christian era. This prehistoric
civilization represents a transitional stage between bronze and iron.
In a secluded valley in upper Austria, close to the border line of Salzburg, by the
little Alpine hamlet of Hallstatt, a remarkable necropolis was discovered more than a
half century ago, which marked an epoch in archæological research. Excavations at
this place alone, far from any present considerable seat of population, have already
revealed more than three thousand graves. The primitive culture here unearthed,
represented by all kinds of weapons, implements, and ornaments, bore no
resemblance to any of the then known classical ones of the Mediterranean basin.
Its graves contained no Roman coins or relics. There was nothing Greek about it. It
contained no trace either of writing or chronology. It was obviously prehistoric;
there was no suggestion of a likeness to the early civilizations in Scandinavia. It was
even more primitive than the Etruscan, and entirely different from it, especially in
its lack of the beautiful pottery known to these predecessors of the Romans. Little
wonder that von Sacken, who first adequately described it in 1868, and Hochstetter,
who worthily carried on his researches, believed that Hallstatt represented an
entirely indigenous and extinct Alpine civilization. On the other hand, so exceedingly
rich and varied were the finds in this out-of-the-way corner of Europe, that another
and quite different view seemed justifiable. Might this not be an entirely exotic
culture? products gained by trade from all parts of the world, being here deposited
with their dead by a people who controlled the great and very ancient salt mines
hereabouts? Neither of these interpretations of this find at Hallstatt have been
exactly verified by later researches, and yet its importance has not lessened in the
least. By later discoveries all over eastern Europe south of the Danube, from the
Tyrol over to the Balkan peninsula, as well as throughout northern Italy,
Würtemberg, and even over into northeastern France, the wide extension of this
civilization[6] proves that it must in a large measure have developed upon the spot,
and not come as an importation from abroad. On the other hand, its affinity in
many details with the cultures both of Italy and Greece proved that it had made
heavy drafts upon each of these, profiting greatly thereby. The best opinion to-day
is, that it constitutes a link in the chain of culture between eastern and western
Europe. As such it is of primary importance in any study of European origins.
The primitive stage of European civilization, to which the term Hallstatt is
specifically applied by archæologists, is characterized by a knowledge both of
bronze and iron, although the latter is relatively insignificant. Its rarity indicates that
we have to do with the very beginnings of its use. In this early combination of
bronze and iron the Hallstatt culture is in strong contrast with the rest of Europe.
Almost everywhere else, as in Hungary for example, a pure bronze age—sometimes
one even of copper also—intervenes between the use of stone and iron. Here,
however, the two metals, bronze and iron, appear simultaneously. There is no](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-48-320.jpg)
![Bronze Situla.
Watsch, Austrian Tyrol.
[Larger Image]
evidence of a use of bronze alone.
Bearing in mind, what we shall
subsequently emphasize in the case
of Scandinavia, that in that remote
part of Europe man had to put up
with the inferior metal for close
upon a thousand years before the
acquisition of a better substitute, it
will be seen that at Hallstatt a
remarkable foreshortening of
cultural evolution had ensued. Iron,
as we have said, was still
comparatively rare. Only in the case
of small objects, less often in the
blades of bronze-handled swords,
does this more precious metal
appear. But it is far more common
than in the earliest Greek
civilizations made known to us by
Schliemann and others.
Pages of description would not give
so clear an idea of this early
civilization as the pictures of their
lives, which the Hallstatt people
have fortunately left to us. These
are found in repoussé upon their
bronzes, and particularly upon their
little situlæ, or metallic pails. These
situlæ are, in fact, the most
distinctive feature among all the
objects which they have left to us.
By means of them their civilization
has been most accurately traced and identified geographically. On the opposite
page we have reproduced the design upon the most celebrated of these situlæ,
discovered by Deschmann in 1882, at Watsch in the Tyrol. Another from Bologna,
typical of the pre-Etruscan Italian time, will be found upon a later page. Upon each
of these, the skill manifested in the representation of men and animals is no less
remarkable than the civilization which it depicts. The upper zone of this situla from
Watsch apparently shows a festal procession, possibly a wedding, for a lady rides in
the second chariot. The grooms and outriders betoken a party of distinction. As for
the second zone, doubt as to its exact interpretation prevails. Hochstetter declares
it to be a banquet, food and entertainment being offered to the personages seated
upon chairs at the left. Bertrand is disposed to give it more of a religious](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-49-320.jpg)
![interpretation. As for the contest between gladiators armed with the cestus, all is
plain. The spectators, judges, even the ram and the helmet for reward of the victor,
are all shown in detail. It is not necessary for us to cite more evidence. A civilization
already far from primitive is surely depicted. As for its date, all are agreed that it is
at least as early as ten centuries before Christ;[7] not far, that is to say, from the
supposed Homeric epoch in Greece.
The Hallstatt civilizations betray unmistakable affinities with three other prehistoric
European cultures, widely separated from one another. It contains many early
Greek elements; it is very similar to a notable prehistoric culture in the Caucasus
Mountains; and it resembles most nearly of all perhaps the pre-Etruscan civilization
in Italy. With the third of these—the Italian—it seems to have been most nearly
upon terms of equality, each borrowing from the other, after a fashion of which we
shall have occasion to speak shortly. On the other hand, the relation of the Hallstatt
culture to that of Greece and Caucasia seems to be somewhat more filial rather
than fraternal. In describing the area of this civilization, we have seen how firmly it
is intrenched all through the southern part of Austria-Hungary and well over into
the north of the Balkan peninsula. A comparison of Furtwaengler's magnificent
collection of objects from Olympia with those of Hallstatt instantly reveals their
similarities. To make this clear, we have reproduced one of the Olympian
breastplates, ornamented with figures, which at once suggest those upon the situla
from Watsch above described. This design is doubly interesting. It shows us a
slightly higher stage of the art of figural representation, as well as of conventional
design. Not only the men and horses, but the borders, are far better drawn. More
than this, we begin to detect a distinctly Oriental motive in other details. The bulls
and the lions—lions are not indigenous to Europe nowadays—at once remind us of
their Babylonian and Assyrian prototypes. We have entered the sphere of Asiatic
artistic influence, albeit very indistinctly. This design here represented, it should be
said, is rather above the average of the Olympian finds of the earlier epoch. Many
of the other objects, especially the little votive figures of beasts and men, are much
more crude, although always characteristic and rudely artistic in many ways.
Through this Olympian stage of culture we pass transitionally on to the Mycenæan,
which brings us into the full bloom of the classic Greek.](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-50-320.jpg)
![Bronze Breastplate from Olympia.
(After Furtwaengler's Olympia, 1892.)
[Larger Image]
The Oriental affinities of the Hallstatt culture have been especially emphasized by
recent archæological discoveries at Koban, in the Caucasus Mountains. A stage of
culture transitional between bronze and iron, almost exactly equivalent to that of
the eastern Alps, is revealed. Similarities in little objects, like fibulæ, might easily be
accounted for as having passed in trade, but the relationship is too intimate to be
thus explained. Hungary forms the connecting link between the two. In many
respects its bronze age is different from that of Hallstatt, notably in that the latter
seems to have acquired the knowledge of iron and of bronze at about the same
time. In Hungary the pure bronze age lasted a long time, and attained a full
maturity. A characteristic piece is represented herewith. In respect of the
representation of figures of animals such as these, Hallstatt, Hungary, and Koban
are quite alike.](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-51-320.jpg)
![physical type of the people is, of course, annihilated at once. It has become almost
an axiom among archæologists that bronze culture and incineration are constant
companions. Wherever one appears, the other may confidently be looked for.
Together they have long been supposed to be the special and peculiar attributes of
a new broad-headed immigrant race from the East. To prove this conclusively is, of
course, absolutely impossible for the above-mentioned reason. Of the two, it seems
as if incineration would be a more reliable test of race than a knowledge of bronze;
for burial customs, involving as they do the most sacred instincts and traditions of a
people, would be most persistently maintained, even throughout long-continued
migrations. The use of bronze, on the other hand, being a matter of obvious utility,
and capable of widespread dissemination commercially, is seemingly of far less
ethnic significance.
To indicate the uncertainty of proof in these matters, let us suppose that the
Hallstatt civilization, for example, is the result of an immigration of a brachycephalic
Oriental civilized race overlying a primitive native long-headed one. That seems best
to conform to the data, which northern Italy at least affords. Suppose the new
people—call them Celts with the best authorities, if you please—brought not only
bronze and iron, but the custom of incineration. Prior to their appearance
inhumation was the rule. What would be the result if one attempted to determine
the physical character of that people from a study of the remains in their necropoli?
All the crania to be found in the graves with the precious objects of bronze would in
no wise represent the people who brought that bronze. They burned their bridges
behind them at death, and disappeared for good and all. And the remains left to
the archæologist would represent precisely that class in the population which had
nothing to do with the main characteristics of its civilization. And then, again, we
must bear in mind that the interments in these necropoli as a whole, both with
burned or buried dead, constitute a selected type. Neither Hallstatt, Watsch, nor
any of the burial places of their type were open to the great mass of the common
people. They were sacred spots, far removed among the mountains from any
centers of population. Only the rich or powerful presumably had access to them.
They are no more typical of the Hallstatt people, therefore, than interments in
Westminster Abbey are representative of the English masses. All our data are
necessarily drawn from a class within a class. Inductions from them must be very
gingerly handled.
The situation above described seems to prevail almost everywhere in the Hallstatt
cultural area. Two distinct burial customs denote possibly two separate peoples, the
inhumers being certainly the older. In the Hallstatt necropolis, for example, about
one third of the graves once contained human remains, all the others containing
mere ashes. So ancient are these graves that only eight crania from the hundreds
of interments of the first class are available for study. These are of a pronounced
long-headed type.[8] The modern populations of this part of Europe are, as we have
seen, among the broadest-headed people in the world, as are also all the modern](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-53-320.jpg)
![Illyrians. Yet from the great necropolis at Glasinac in Bosnia, with its twenty
thousand tumuli, the meager Hallstatt returns are amply corroborated.[9] The
ancient inhabitants were as long-headed as they are pronouncedly of the opposite
type to-day. Up in Bohemia and Moravia also, according to Niederle, the first
bronze-age people, such as we know them, were still dolichocephalic quite like their
predecessors in the pure stone age. And here also is incineration just about
frequent enough to make it uncertain whether the human remains are typical or
not.
Under these circumstances, three suppositions are open to us. We may hold that
these long-headed crania of the Hallstatt people are worthless for any
anthropological purposes whatever. This one would certainly be tempted to do were
the testimony, such as it is, not so unanimous. Or, secondly, we may assume that
these long-headed Hallstatt people belonged to a period subsequent to the
appearance of the brachycephalic type in western Europe. If we do so, we place
them in the same class with the Teutonic race which so certainly appears to overlie
this one in the later iron age in Switzerland and throughout southern Germany; for
the Helvetians and the Reihengräber conquerors from the north surely imposed a
novel culture, albeit a militant one, upon the long-settled Alpine people, racially
speaking. The Hallstatt civilization is immeasurably too early to permit of this
hypothesis. At this time the long-headed Teutonic peoples about Scandinavia were
certainly vastly inferior in culture, as we shall attempt to prove shortly. Thus we are
forced to the third conclusion if we admit the competency of our cranial evidence—
namely, that the Hallstatt people in this early bloom of civilization in Europe were
allied to the Mediterranean type of the south. No other source for such a
dolichocephalic population is possible. Our stock of types of this kind is exhausted.
It does not require a great credulity to admit of this hypothesis, that the Hallstatt
people were of Mediterranean type. Were not the Greeks, the Phœnicians, and the
Egyptians all members of this same race? One single difficulty presents itself. Over
in Italy, throughout the valley of the Po, an entirely analogous civilization to that of
the eastern Alps occurs. Hallstatt and Villanova, Watsch and Bologna, are almost
identical culturally. And yet over here in Italy the new culture of bronze and of
incineration seems to be borne by a broad-headed people of the same type as the
modern one. Thus, for example, at Novilara so long as the bodies were all inhumed,
the people were of the long-headed Mediterranean type once indigenous to the
whole of Italy, now surviving, as we have seen, only in the southern half. On the
other hand, when incineration begins to appear in this place, the human remains
still left to us are of a mixed and far more broad-headed type. It would seem
admissible to assume that when the modern brachycephalic Alpine race submerged
the native one it brought new elements of civilization with it. Many Italian
authorities, at all events, agree in ascribing the new culture—call it Umbrian with
Sergi, or proto-Etruscan with Helbig—to a new race of Veneto-Illyrian or Alpine
physical proclivities. What they have not definitely proved, however, is that any](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-54-320.jpg)
![necessary connection between race and culture exists. There is much to show that
the broad-headed race came in some time before the introduction of the new arts.
Even in the later Terramare period, preceding the Italian Hallstatt culture, when
stone and copper only are in evidence, a change of physical type in the people
apparently begins, just as also in France in the neolithic period.
The most indubitable testimony that the Alpine race did not appear in western
Europe, armed cap-à-pie with bronze and other attributes of culture, is afforded by
the lake dwellings of Switzerland. Here in the pile-built villages of the Swiss lakes
we can trace an uninterrupted development of civilization from the pure stone age
through bronze and into iron. Beginning at a stage of civilization about equal to that
of the ancient Aryan-speaking peoples, judged by the root words known to us; not
only knowledge of the metals, but of agriculture, of the domestication of animals,
and of the finer arts of domestic life, have little by little been acquired. Equally
certain is it that no change of physical type has occurred among these primitive
Swiss, at least until the irruptions of the Teutonic Helvetians and others at the
opening of the historic period. From the very earliest times in the stone age a
broad-headedness no less pronounced than that of the modern Swiss prevailed
among these people.[10] Here would seem to be pretty conclusive proof that the
Alpine race entered Europe long before the culture with which its name has been all
too intimately associated.
In the outlying parts of Europe, perhaps even in Gaul, it is extremely doubtful
whether any closer connection between race and culture exists than in the Alps. It
has long been maintained that the brachycephalic people of the Round Barrows
introduced bronze into Britain. Surely, as we have already shown, things point to
that conclusion.[11] Beddoe, Dawkins, and other authorities maintain it at all
events. Yet Canon Taylor makes it pretty evident that the new race arrived in
Britain, as it certainly did in Gaul, considerably in advance of any knowledge of the
metals. As for Scandinavia, much the same relation holds true. Both race and
culture, as we shall see, came from the south, but it is by no means clear that they
arrived at the same time or that one brought the other. In Spain, Siret has asserted
that bronze came in the hands of a new immigrant broad-headed race, but the
authoritative opinion of Cartailhac discovers no direct evidence to this effect.
The final conclusions which would seem to follow from our tedious summary is this:
That the nearly contemporaneous appearance of a brachycephalic race and the first
knowledge of metals indicative of Oriental cultural influences in western Europe, is
more or less a coincidence. The first civilized peoples of the Hallstatt period seem to
have been closely allied, both in physical type and culture, with the Greeks and
other peoples of the classic East. Among them, perhaps over them, swept the
representatives of our broad-headed Alpine type who came from the direction of
Asia. These invaders may have been the Scythians, although the matter is incapable
of proof. Pressure from this direction set both culture and population in motion](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-55-320.jpg)
![Arnoaldi Situla, Bologna.
(From Revue Archéologique, 1885, vol. ii, Plate XXV.)
[Larger Image]
The influence of the second or native element in prehistoric Italian civilization
appears most clearly in the Etruscan period. Etruria, lying south of the Apennines,
was more essentially Italian, as we might expect, than the region about Bologna,
where the Umbro-Hallstatt or continental culture flourished. It is easy to note the
superiority in the former case. It is most clearly indicated in the pottery. Here we
find an art which is truly indigenous to the climate and soil of the Mediterranean.
Popularly, the word "Etruscan" at once suggests the ceramic art; the progress
effected in a short time was certainly startling. To give an idea of the sudden
change, we have reproduced upon page 30 illustrations of typical bits of Italian
pottery.[12] The first vase, prior to the full Etruscan culture, shows its crudity at
once, both in its defects of form and the plainness and simplicity of its
ornamentation. Such a vessel might have been made in Mexico or even by our own
Pueblo Indians. In a century or two some teacher made it possible to produce the
sample depicted in the next cut. Perfect in form, superb in grace of outline, its
decoration is most effective; yet it betrays greater skill in geometrical design than in
the representation of animate life. The dog drawn on the girdle is still far from
lifelike. Then come—probably after inspiration from Greek art—the possibilities in
complex ornamentation represented by our third specimen. Not more pleasing in
form, perhaps less truly artistic because of its ornateness, it manifests much skill in
the delineation of human and animal forms. The culture culminates at this point.
From profusion of ornament and overloaded decoration, degeneracy begins. It is
the old story of the life and decay of schools of art, time in and time out, the world
over.](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-57-320.jpg)
![Early Etruscan. Later Etruscan. Greek Etruscan.
[Larger Image]
The advance in culture typified by our vases was equaled in all the details of life.
The people built strongly walled cities; they constructed roads and bridges; their
architecture, true predecessor of the Roman, was unique and highly evolved. All the
plain and good things of life were known to these people, and their civilization was
rich in its luxury, its culture and art as well. In costumes, jewelry, the paraphernalia
of war, in painting and statuary they were alike distinguished. Their mythology was
very complex, much of the Roman being derived from it. Most of our knowledge of
them is derived from the rich discoveries in their chambered tombs, scattered all
over Italy from Rome to Bologna. There can be no doubt of a very high type of
civilization attained long before the Christian era. Roman history is merged in the
obscurity of time, five or six hundred years later than this. The high antiquity of the
Etruscan is therefore beyond question. But its highly evolved art and culture show
that we have no longer to do with European origins; to discuss it further would lead
us to trench upon the field of classical rather than prehistoric archæology.
V. The northwestern corner of Europe, including Scandinavia, Denmark, and the
Baltic plain of Germany, throughout the prehistoric period has been characterized
by backwardness of culture as compared with the rest of Europe. It was populated
from the south, deriving a large part of such primitive civilization as it possessed
from the south and the southeast as well.
That this region was necessarily uninhabited during the Glacial epoch, long after the
advent of man in southern Europe, is indubitable. It is proved by the extent of the
glaciated area, which extends on the mainland as far south as Hamburg, Berlin, and
Posen, and over the entire British Isles at the same time.[13] It was by the melting
of this vast sheet of ice that those high level river terraces in France and Belgium
were formed, in which the most ancient and primitive implements of human](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-58-320.jpg)
![manufacture occur. In the area beneath this ice sheet no trace of human occupation
until long after this time occurs. This fact of itself, is not absolutely conclusive, for
glaciation would have obliterated all traces of anterior habitation or activity. As to
the possibility of a tertiary population before the Glacial epoch, it presents too
remote a contingency for us to consider, although we do not deny its possibility. It
too far antedates prehistory, so to speak.
At the notable International Congress of Anthropology and Prehistoric Archæology
at Stockholm in 1874 a landmark in these sciences was established by substantial
agreement among the leading authorities from all over Europe upon the proposition
now before us.[14] First of all, every one subscribed to the view that the palæolithic
or oldest stone age was entirely unrepresented in Sweden. The earliest and
simplest stone implements discovered in the southern part of that country betray a
degree of skill and culture far above that so long prevalent in France and Germany.
Stone is not only rubbed and polished into shape, but the complicated art of boring
holes in it has been learned. Norway also seems to be lacking in similar evidence of
a human population in the very lowest stage of civilization. Stone implements
anterior to the discovery of the art of rubbing or polishing are almost unknown.
Only about Christiania have any finds at all been made. In Denmark some few very
rude implements have been found. They are so scarce as to suggest that they are
mere rejects or half-finished ones of a later type. The kitchen middens, or shell
heaps, of Jutland, for which the region is most notable, as described by Steenstrup,
abound in stone implements. They all represent man in the neolithic age. Polished
stones are as abundant as the rudely hammered ones are rare. From the absence
of all the very early stone implements, and from the sudden appearance of others
of a far more finished type, the possibility of a gradual evolution of culture about
Scandinavia in situ is denied on all hands. The art of working stone has surely been
introduced from some more favored region. The only place to look for the source of
this culture is to the south.](https://image.slidesharecdn.com/3916-250306131619-2f1891ee/85/Solution-manual-for-Auditing-A-Risk-Based-Approach-to-Conducting-a-Quality-Audit-Johnstone-Gramling-Rittenberg-9th-Edition-59-320.jpg)
Solution manual for Auditing: A Risk-Based Approach to Conducting a Quality Audit Johnstone Gramling Rittenberg 9th Edition
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- 5. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-1 AUDITING: A RISK-BASED APPROACH TO CONDUCTING A QUALITY AUDIT JOHNSTONE GRAMLING RITTENBERG 9TH Full chapter download at: https://testbankbell.com/product/solution-manual-for-auditing-a- risk-based-approach-to-conducting-a-quality-audit-johnstone-gramling-rittenberg-9th-edition/ Solutions for Chapter 2 True/False Questions 2-1 F 2-2 F 2-3 T 2-4 F 2-5 T 2-6 T 2-7 F 2-8 T 2-9 F 2-10 T 2-11 T 2-12 F Multiple Choice Questions 2-13 B 2-14 B 2-15 B 2-16 E 2-17 D 2-18 C 2-19 C 2-20 D 2-21 A 2-22 D 2-23 E 2-24 B Review and Short Case Questions 2-25
- 6. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-2 Fraud is an intentional act involving the use of deception that results in a material misstatement of the financial statements. Two types of misstatements are relevant to auditors’ consideration of fraud (a) misstatements arising from misappropriation of assets and (b) misstatements arising from fraudulent financial reporting. Intent to deceive is what distinguishes fraud from errors. 2-26 Three common ways that fraudulent financial reporting can be perpetrated include: Manipulation, falsification or alteration of accounting records or supporting documents Misrepresentation or omission of events, transactions, or other significant information Intentional misapplication of accounting principles 2-27 The reporter’s statement makes sense. Asset misappropriations are much easier to accomplish in small organizations that don’t have sophisticated systems of internal control. Fraudulent financial reporting is more likely to occur in large organizations because management often has ownership of or rights to vast amounts of the company’s stock. As the stock price goes up, management’s worth also increases. However, the reporter may have the mistaken sense that financial fraud only occurs rarely in smaller businesses. That is not the case. Many smaller organizations are also motivated to misstate their financial statements in order to (a) prop up the value of the organization for potential sale, (b) obtain continuing financing from a bank or other financial institution, or (c) to present a picture of an organization that is healthy when it may be susceptible to not remaining a going concern. Finally, smaller organizations may conduct a fraud of a different sort, i.e. misstating earnings by understating revenue or masking owner distributions as expenses. This is often done to minimize taxes. It would also be a mistake to think that asset misappropriations do not happen in larger organizations. Whenever controls are weak, there is an opportunity for asset misappropriation. When the opportunity is coupled with motivation and a belief that the fraud could be covered up, some of those opportunities will result in asset misappropriation. 2-28 a. A Ponzi scheme occurs when the deposits of current investors are used to pay returns on the deposits of previous investors; no real investment is happening. b. The key elements of the Bernie Madoff fraud include: Fabricated “gains” of almost $65 billion
- 7. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-3 Defrauded thousands of investors Took advantage of his high profile investment leader status to establish trust in his victims Accomplished the scheme by keeping all the fraudulent transactions off the real financial statements of the company Employed a CPA who conducted a sham audit Led to the PCAOB now having oversight of the audits of SEC-registered brokers and dealers c. The Bernie Madoff fraud is primarily a case of asset misappropriation. However, it is important to note that asset misappropriation then led Madoff to commit fraudulent financial reporting to hide the asset misappropriation. 2-29 a. Management perpetrated the fraud by filling inside containers with water in the larger containers filled with oil. Further, they transferred the oil from tank to tank in the order in which they knew the auditors would proceed through the location. b. The goal was to overstate inventory assets, thereby understanding cost of goods sold and overstating income. c. The Great Salad Oil Swindle is primarily a case of fraudulent financial reporting. 2-30 Incentives relate to the rationale for the fraud, e.g., need for money, desire to enhance stock price. Opportunities relate to the ability of the fraudster to actually accomplish the fraud, e.g., through weak internal controls. Rationalization is the psychological process of justifying the fraud. 2-31 The fraud triangle recognizes that when these three factors appear together the likelihood of fraud increases. For example, an individual needs to have an opportunity to commit the fraud, such as a weakness in internal controls. Second, there must be some pressure or incentive to conduct the fraud, e.g. there is a real or perceived economic problem. Third, the perpetrator must be able to rationalize, or somehow justify his/her otherwise unacceptable behavior. Therefore, if one of the three elements is not present, fraud can still be perpetrated, but it is less likely. 2-32 Factors, or red flags, that would be strong indicators of opportunity to commit fraud include: inadequate segregation of duties, opportunities for management override, absence of monitoring controls, complex organizational structure,
- 8. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-4 unauthorized access to physical assets, inadequate reconciliations of key accounts, especially bank accounts, access to cash that it not supervised or reconciled by someone else. 2-33 The ability to rationalize is important. Unless fraudsters are outright criminals, they will often be able to come up with an excuse for their behavior. “Accounting rules don’t specifically disallow it” or “the company owes me” are potential rationales. Other common rationalizations include: Financial pressures for either improved earnings or improved balance sheet Personal factors, including the personal need for assets Debt covenants Personal wealth tied to either financial results or survival of the company Unfair financial treatment (perceived) in relationship to other company employees “It is only temporary”, or “it’s a loan from the company” “I deserve it” “The company is so big they won’t miss it” “ The company is unethical” “The company comes by its profits in a way that exploits people”. 2-34 a. incentive b. incentive c. opportunity d. incentive e. rationalization f. opportunity 2-35 Refer to Exhibit 2.3 for brief descriptions. a. Enron: fraudulent financial reporting b. WorldCom: fraudulent financial reporting c. Parmalat: fraudulent financial reporting
- 9. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-5 d. HealthSouth: fraudulent financial reporting e. Dell: fraudulent financial reporting f. Koss Corporation: asset misappropriation g. Olympus: fraudulent financial reporting h. Longtop Financial Technologies: fraudulent financial reporting 2-36 a. Professional skepticism is an attitude that includes a questioning mind and a critical assessment of audit evidence; requires an ongoing questioning of whether the information and audit evidence obtained suggests that a material misstatement due to fraud may exist. b. Professional skepticism is necessary to detecting fraud because without it the external auditor will be easily convinced of alternative explanations to the fraud that management will provide to conceal the fraud. c. The key behaviors necessary to successfully exercise professional skepticism include validating information through probing questions, critically assessing evidence, and paying attention to inconsistencies. d. It is difficult to exercise professional skepticism in practice for a variety of reasons including, the nature tendency to trust people (especially client personnel with whom you have worked), lack of repeated exposure to fraud, many repeated exposures to situations that do NOT involve fraud. e. Personal characteristics and behaviors that might make you skeptical about an individual include some of the following: Providing inaccurate or conflicting evidence Interacting in a difficult or unhelpful manner Acting in an untrustworthy fashion Engaging in conspicuous consumption of material possessions beyond the level to which their salary would normally make that lifestyle possible. Publicly available evidence exists that might help you assess whether an individual warrants increased skepticism. Information can include: tax liens, credit scores, and legal filings. 2-37 a. If a company has good products, it would be expected that it should have comparable profitability with other industry participants. The fact that it does not have that profitability,
- 10. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-6 coupled with a weakness in internal controls over disbursements, should lead the auditor to embrace the idea that there is an opportunity for a disbursements fraud and that such a fraud could be hurting the reported profitability of the company. b. The company is doing better than its competitors and it appears to have achieved these better results through cost control. While cost control might be a valid explanation, the auditor should consider other potential explanations such as inappropriately capitalizing expenses, inappropriately recognizing revenue, etc. c. The company would appear to be using ‘window dressing’ in order to bypass debt covenants. It is doing so by sharply discounting current sales. These actions are not necessarily fraudulent, but they may be created to portray a misleading picture of the current economic health of the organization. d. This brief description mirrors that of the Koss case where the CFO was very intimidating, not a CPA, and possessed limited accounting experience. The company did not increase profit during her tenure. The external auditor should consider these factors to suggest a heightened risk of fraud. 2-38 Some of the key findings of the COSO study included: The amount and incidence of fraud remains high. The median size of company perpetrating the fraud rose tenfold to $100 million during the 1998-2007 period. There was heavy involvement in the fraud by the CEO and/or CFO. The most common fraud involved revenue recognition. Many of the fraud companies changed auditors. The majority of the frauds took place at companies that were listed on the Over-The- Counter (OTC) market rather than those listed on the NYSE or NASDAQ. 2-39 a. The various failures and environmental characteristics during the time of the Enron fraud include: Weak management accountability. Weak corporate governance. Accounting became more rule-oriented and complex. The financial analyst community was unduly influenced by management pressure. Bankers were unduly influenced by management pressure. Arthur Andersen was unduly influenced by management pressure, especially since consulting revenues at Enron were very high. b. In terms of the fraud triangle,
- 11. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-7 Incentives: management was very concerned about managing stock prices through keeping debt off the balance sheet; the underlying business model of the company was not working; the company had strayed too far away from its “utility” roots and employees were taking significant risks in the financial markets that did not yield expected profits, thereby creating strong incentives for top management to conduct the fraud. Opportunity: corporate governance and external auditor accountability were lacking. Rationalization: although not discussed in the text specifically, there have been speculations in the press that management thought they were smarter than everyone else and that they were very confident that they could get away with the fraud. It is difficult to know the internal rationalizations of top management. 2-40 Auditing standards historically have reflected a belief that it is not reasonable for auditors to detect cleverly implemented frauds. However, it is increasingly clear that the general public, as reflected in the orientation of the PCAOB, expects that auditors have a responsibility to detect and report on material frauds. Professional auditing standards do require the auditor to plan and perform an audit that will detect material misstatements resulting from fraud. As part of that requirement, auditors will begin an audit with a brainstorming session that focuses on how and where fraud could occur within the organization. Auditors also need to communicate with the audit committee and management about the risks of fraud and how they are addressed. The auditor should then plan the audit to be responsive to an organization’s susceptibility to fraud. 2-41 The three ways in which individuals involved in the financial reporting process, including the external auditor, can mitigate the risk of fraudulent financial reporting include: Acknowledging that there needs to exist a strong, highly ethical tone at the top of an organization that permeates the corporate culture, including an effective fraud risk management program. Continually exercising professional skepticism, a questioning mindset that strengthens professional objectivity, in evaluating and/or preparing financial reports. Remember that strong communication among those involved in the financial reporting process is critical. Will these actions be effective? This should promote a lively debate among students if this question is discussed in class. Some will argue that frauds happen no matter what, so these types of actions will be futile. Others will be more optimistic, arguing that these actions, if consistently applied, could help to mitigate fraud risk. 2-42
- 12. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-8 a. The financial literacy, integrity, and reputation of Board members enhance credibility of the regulation and oversight of the auditing profession. Inspections by the PCAOB act as a highly visible enforcement mechanism, hopefully leading to higher quality audits. Further, information that is learned through the inspection process can be used as a basis for modifying and enhancing auditing standards. b. These sections improve auditor independence by separating consulting and auditing by the same audit firm. The partner rotation requirement ensures that a “fresh set of eyes” will be responsible for oversight on the engagement. c. The “cooling off” period helps to avoid conflicts of interest between top members of the engagement team and the client. By requiring a cooling off period, an auditor will not be unduly influenced (or appear to be unduly influenced) by the possibility of high-level employment with the client. d. Audit committees clearly serve the role of the “client” of the auditor. They act as surrogates for the shareholders who are the actual audit client. They act as the liaison between management and the external auditor. By being independent they gain credibility and ensure that the external auditor can rely on them to perform their governance role. By requiring that audit committees can hire their own attorneys and by ensuring that they have adequate monetary resources the external auditor has confidence that they will act as truly independent monitors of management. e. The certification requirements help address the risk of fraud by forcing the CEO and CFO to take internal controls and high quality financial reporting seriously. By forcing them to sign, they will likely require individuals below them to provide assurance that those departments or organizational units are each committed to internal controls and high quality financial reporting as well. Of course, a signature is just a signature! So, the likelihood that a CFO who is committing fraud will certify falsely is probably 100%. Thus, this mechanism is not without practical flaws. f. It addresses off-balance sheet transactions and special purpose entities, which were the main mechanisms used to conduct the Enron fraud. g. A strong internal control system is critical to preventing fraud. These sections of Sarbanes- Oxley Act mandate the disclosure of weak internal controls, thereby providing a strong motivation to managers to ensure that controls are effective. By requiring external auditor assurance on management’s assessment, financial statement users can believe in management’s assertions about controls. h. One member of the audit committee needs to be a financial expert to ensure that there is the knowledge necessary on the audit committee to critically evaluate management’s financial reporting and internal control choices. Without that knowledge, the committee may be unduly influenced by management’s preferences. i. It imposes strict penalties for destroying documents, which is what caused the downfall of Andersen.
- 13. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-9 2-43 No, nonpublic organizations are not required to abide by the Sarbanes-Oxley Act. However, many organizations view these requirements as “best practice” and so nonpublic organizations sometimes adhere to certain requirements of the Sarbanes-Oxley Act voluntarily. 2-44 The major parties involved in corporate governance, and their role/activities are as follows: Party Overview of Responsibilities Stockholders Broad Role: Provide effective oversight through election of board members, through approval of major initiatives (such as buying or selling stock), and through annual reports on management compensation from the board Board of Directors Broad Role: The major representatives of stockholders; they ensure that the organization is run according to the organization's charter and that there is proper accountability. Specific activities include: • Selecting management • Reviewing management performance and determining compensation • Declaring dividends • Approving major changes, such as mergers • Approving corporate strategy • Overseeing accountability activities Management Broad Role: Manage the organization effectively; provide accurate and timely accountability to shareholders and other stakeholders Specific activities include: • Formulating strategy and risk management • Implementing effective internal controls • Developing financial and other reports to meet public, stakeholder, and regulatory requirements • Managing and reviewing operations • Implementing an effective ethical environment Audit Committees of the Board of Directors Broad Role: Provide oversight of the internal and external audit function and over the process of preparing the annual financial statements and public reports on internal control Specific activities include: • Selecting the external audit firm • Approving any nonaudit work performed by the audit firm • Selecting and/or approving the appointment of the Chief
- 14. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-10 Audit Executive (Internal Auditor) • Reviewing and approving the scope and budget of the internal audit function • Discussing audit findings with internal and external auditors, and advising the board (and management) on specific actions that should be taken Regulatory Organizations: SEC, AICPA, FASB, PCAOB, IAASB Broad Role: Set accounting and auditing standards dictating underlying financial reporting and auditing concepts; set the expectations of audit quality and accounting quality Specific activities include: • Establishing accounting principles • Establishing auditing standards • Interpreting previously issued standards Enforcing adherence to relevant standards and rules for public companies and their auditors 2-45 These principles include the following: • The board's fundamental objective should be to build long-term sustainable growth in shareholder value for the corporation. • Successful corporate governance depends upon successful management of the company, as management has the primary responsibility for creating a culture of performance with integrity and ethical behavior. • Effective corporate governance should be integrated with the company's business strategy and not viewed as simply a compliance obligation. • Transparency is a critical element of effective corporate governance, and companies should make regular efforts to ensure that they have sound disclosure policies and practices. • Independence and objectivity are necessary attributes of board members; however, companies must also strike the right balance in the appointment of independent and non-independent directors to ensure an appropriate range and mix of expertise, diversity, and knowledge on the board. 2-46 a. Independent directors are more likely to stand up to management and report fraud than those directors that are not independent. b. Holding meetings without management present enables a frank and open discussion, including enabling board members with concerns about potential fraud or weak management to alert other board members to express those concerns. c. By having a nominating/corporate governance committee composed of independent directors, the organization is more likely to attract high quality board members that are not unduly
- 15. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-11 influenced by management. And by having a corporate governance committee, this important element of control achieves prominence in the organization and acts as a deterrent to fraud. d. Having a written charter and an annual performance evaluation ensures that the committee responsibilities are appropriate, and that the responsibilities are actually accomplished (or shareholders are alerted if they are not accomplished). Accomplishing such activities acts as a deterrent to fraud. e. By having an independent compensation committee, top management will be less able to inappropriately influence compensation decisions for themselves. f. Having a written charter and an annual performance evaluation ensures that the committee responsibilities are appropriate, and that the responsibilities are actually accomplished (or shareholders are alerted if they are not accomplished). Accomplishing such activities acts as a deterrent to fraud. g. This requirement ensures an adequate size and independence of the audit committee, which acts to strengthen governance and deter fraud. h. Having a written charter and an annual performance evaluation ensures that the committee responsibilities are appropriate, and that the responsibilities are actually accomplished (or shareholders are alerted if they are not accomplished). Accomplishing such activities acts as a deterrent to fraud. i. These requirements encourage a high quality set of corporate governance behaviors, which taken together act as a deterrent to fraud. j. By making the ethics issue a prominent disclosure, it encourages management and other individuals within the organization to take it more seriously. It acts to encourage a high quality “tone at the top”. k. By requiring this disclosure, users of the financial statements can evaluate for themselves whether the foreign companies’ governance is adequate, or gain an appreciation for governance differences. This knowledge encourages companies to adopt corporate governance mechanisms that they otherwise may not, thereby affecting the control environment and the opportunity for fraud. It also helps users know where deficiencies may exist, making them more skeptical. l. It attempts to ensure that the top-level executives place the appropriate importance on corporate governance and that they would be required to disclose if their company is not compliant, which would alert users to heightened fraud risk. m. An internal audit function is important to the control environment. Having that oversight internally improves internal control, thereby deterring fraud. 2-47
- 16. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-12 a. This requirement forces audit committees to take internal controls seriously, and to consider any potential independence impairments for the external auditor. Both internal controls and high quality external auditing are critical for the prevention and/or detection of fraud. b. This requires the audit committee to be engaged and informed about financial accounting at the company; being engaged and informed enhances the ability of the audit committee to detect fraud. c. Analyst interactions and the pressure to meet their expectations provide incentives for fraud. By requiring that the audit committee discuss the earnings release process, audit committees have more control over what and how management engages with analysts, and that control should assist in deterring fraud. d. Understanding risk assessment and risk management should alert the audit committee to weaknesses therein, thereby encouraging positive change, which should thereby deter fraud. e. Meeting separately with these groups encourages frank conversations about concerns, and such communication is key to deterring or detecting fraud. f. By understanding the nature of any problems that the external auditor is having with management, the audit committee gets a good sense of potential management aggressiveness, and the sources of disagreement between the auditor and management. In addition, this requirement gives the external auditor someone to turn to in reporting fraud on the part of management. g. By setting hiring policies regarding employees of the external audit firm, the audit committee can ensure that management is not exerting undue influence over the members of the audit team by possibly promising them employment at the company. h. By reporting regularly to the board of directors, the audit committee is put in a position of power in the organization, thereby giving them the clout necessary to oversee management and deter fraud. 2-48 a. The audit committee must be comprised of “outside” independent directors, one of whom must be a financial expert. The audit committee now has the authority to hire and fire the external auditor, and will therefore serve as the auditor’s primary contact, especially for accounting and audit related issues. In addition, at many organizations the audit committee sets the scope for and hires internal auditors. They would also review the work of both internal and external auditors. b. The audit committee certainly takes on much more responsibility with the new regulation. They will now be much more informed about the audit function and financial reporting processes within their company. The auditor must report all significant problems to the audit committee. For auditors, the reporting relationship should reinforce the need to keep the third-party users in mind in dealing with reporting choices.
- 17. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-13 c. The audit committee is basically in a position of mediator, but not problem solver. One member must be a financial expert, but all members must be well versed in the field. This financial knowledge can help the audit committee to understand the disagreement. Ultimately, the company would like to receive an unqualified audit opinion. If the external auditor believes a certain accounting treatment to be wrong, they do not have to give an unqualified opinion. The audit committee’s responsibility is to assist in resolution of the dispute so that financial reporting is accurate. Skills of audit committee members that would assist in this type of situation include interpersonal skills, negotiation skills, and communication skills. 2-49 Factors Explain Your Reasoning and the Implications of Poor Governance a. The company is in the financial services sector and has a large number of consumer loans, including mortgages, outstanding. This is not necessarily poor governance. However, the auditor needs to determine the amount of risk that is inherent in the current loan portfolio and whether the risk could have been managed through better risk management by the organization. The lack of good risk management by the organization increases the risk that the financial statements will be misstated because of the difficulty of estimating the allowance for loan losses. b. The CEO’s and CFO’s compensation is based on three components: (a) base salary, (b) bonus based on growth in assets and profits, and (c) significant stock options. This is a rather common compensation package and, by itself, is not necessarily poor corporate governance. However, in combination with other things, the use of ‘significant stock options’ may create an incentive for management to potentially manage reported earnings in order to boost the price of the company’s stock. The auditor can determine if it is poor corporate governance by determining the extent that other safeguards are in place to protect the company. c. The audit committee meets semi-annually. It is chaired by a retired CFO who knows the company well because she had served as the CFO of a division of the firm before retirement. The other two members are local community members – one is the President of the Chamber of Commerce and the other is a retired executive from a successful local manufacturing firm. This is a strong indicator of poor corporate governance. If the audit committee meets only twice a year, it is unlikely that it is devoting appropriate amounts of time to its oversight function, including reports from both internal and external audit. There is another problem in that the chair of the audit committee was previously employed by the company and would not meet the definition of an independent director. Finally, the other two audit committee members may not have adequate financial experience. This is an example of poor governance because (1) it signals
- 18. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-14 Factors Explain Your Reasoning and the Implications of Poor Governance that the organization has not made a commitment to independent oversight by the audit committee, (2) the lack of financial expertise means that the auditor does not have someone independent that they can discuss controversial accounting or audit issues that arise during the course of the audit. If there is a disagreement with management, the audit committee does not have the expertise to make independent judgments on whether the auditor or management has the appropriate view of the accounting or audit issues. d. The company has an internal auditor who reports directly to the CFO, and makes an annual report to the audit committee. The good news is that the organization has an internal audit function. However, the reporting relationship is not ideal. Further, the bad news is that a staff of one isn’t necessarily as large or as diverse as it needs to be to cover the major risks of the organization. e. The CEO is a dominating personality – not unusual in this environment. He has been on the job for 6 months and has decreed that he is streamlining the organization to reduce costs and centralize authority (most of it in him). A dominant CEO is not especially unusual, but the centralization of power in the CEO is a risk that many aspects of governance, as well as internal control could be overridden. The centralization of power in the CEO is a risk that many aspects of governance, as well as internal control could be overridden, which of course increases the risk of fraud and the risk faced by the external auditor. f. The Company has a loan committee. It meets quarterly to approve, on an ex-post basis all loans that are over $300 million (top 5% for this institution). There are a couple of elements in this statement that yield great risk to the audit and to the organization, and that are indicative of poor governance. First, the loan committee only meets quarterly. Economic conditions change more rapidly than once a quarter, and thus the review is not timely. Second, the only loans reviewed are (a) large loans that (b) have already been made. Thus, the loan committee does not act as a control or a check on management or the organization. The risk is that many more loans than would be expected could be delinquent, and need to be written down. g. The previous auditor has resigned because of a dispute regarding the accounting treatment and fair value assessment of some of the loans. This is a very high risk indicator that is indicative of poor governance. The auditor would look extremely bad if the previous auditor resigned over a valuation issue and the new auditor failed to adequately address the same issue. Second, this is a risk factor because the organization shows that it is willing to get rid of auditors with whom they do not agree. This is a problem of auditor independence and coincides with the above identification of the weakness of the audit committee.
- 19. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-15 Contemporary and Historical Cases 2-50 a. Management at Koss may have placed a high level of trust in Sachdeva because they knew her for a long period of time and she did not exhibit behaviors that caused concern. Further, management at the company was reportedly quite relaxed in its approach to monitoring and control. These behaviors led to a lack of professional skepticism on the part of management. b. Grant Thornton was obligated to uncover the fraud in the sense that they ignored red flags (weakening financial condition, poor internal control and monitoring) that should have alerted them to problems in the company. Grant Thornton experienced an audit failure because they issued unqualified audit opinions on materially misstated financial statements. c. Sachdeva’s lavish lifestyle should have raised suspicions because her level of conspicuous consumption far exceeded her apparent ability to pay given her relatively modest salary. However, her lifestyle may have been explained away or ignored because of her husband’s prominent medical practice. People likely assumed that her lifestyle was none of their business and that she simply used her family’s joint money to fund her lavish purchases. Even when confronted with a known fraud, individuals that know a fraudster often have difficulty believing that it is true – denial is a common factor even in the face of seemingly obvious signs of fraud. d. Management and the audit committee should have been skeptical of Sachdeva because of the weak internal controls in place, coupled with deteriorating financial conditions at the company. The auditors should have been more skeptical of her explanations for the financial condition of the company. The auditors should have collected more audit evidence to better understand the increase in cost of goods sold. The auditors should have realized that there was a risk of fraud given the lack of monitoring and the high level access to corporate bank accounts that Sachdeva had. e. The audit committee plays an important oversight role in any organization. The benefit of the audit committee should be that they are independent from the daily operations of the organization, and should therefore be in a position to more critically evaluate the personalities and behaviors of senior management, including the CFO in this particular case. Further, audit committees of public companies are required to have at least one financial expert, and it is the obligation of that individual to consider and initiate investigation of anomalies in the financial statements. Clearly this oversight did not occur in the case of Koss. f. Whenever an organization uses corporate credit cards, there should be controls over their use. Most typically, such controls involve review and approval of payment by a senior official. In Sachdeva’s case, senior management allowed her to use the credit cards without review, and she was the individual in charge of making payments on the cards. Thus, basic controls involving review and segregation of duties were not used at Koss.
- 20. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-16 g. Top-level managers should have been skeptical about the reasons for Sachdeva’s behavior. In retrospect, it seems that she was purposely trying to intimidate her subordinates through this dominating behavior. Management may have questioned why she was trying to intimidate her subordinates. Was there something that she was trying to cover up? This tactic was also used at Enron, whereby top-level management would explicitly indicate that any questioning of its actions (from employees, external analysts, etc.) was an indication of how dense the questioner was. Top-level managers should have wondered why she felt the need to behave in this manner, and they should have objected to it in person or at least told her in private to eliminate the behavior if for no other reason than to establish and maintain a more professional tone in the workplace. This kind of behavior puts subordinates in a very awkward position. In Sachdeva’s case, she reportedly acted dominating to the vast majority of her subordinates. In such a setting where one individual is not singled out, it should be easier for the group to act cohesively and approach senior management privately to complain about the situation. In a setting where one individual is singled out, that individual should consider finding a formal or informal mentor to help them decide how to garner the support to approach senior management with their concerns. 2-51 a. Yes, the members of the audit committee appear to be professionally qualified. They have all held financially responsible leadership positions at large companies in industries similar to those as Koss Corporation. The committee meets less frequently than quarterly, which is fairly infrequent. Prior to SOX, this level of audit committee involvement was common, but it is now more common for audit committees of public companies to meet at least bi-monthly, if not monthly. Without frequent meetings, committee members are not able to generate sufficient questions and then gather sufficient evidence in order to develop a professionally skeptical view of the true situation at the company, and that is what appears to have happened at Koss. You might consider gathering evidence to support your conclusions about the professional qualifications of audit committee members. For example, you might observe the questions that they ask during meetings, and their level of preparedness. You might inquire about their continuing professional education and experiences. You will obtain this information in various ways, but personal observation will likely be very important. b. Lawrence Mattson is the audit committee financial expert. He is a retired president of a large consumer products company, which should make him financially knowledgeable. However, the fact that he has clearly been retired for quite some time (he is in his late 70’s) calls into question whether he is currently “up to speed” on the financial reporting demands faced by a public company. Without adequate financial knowledge, it is nearly impossible to exercise adequate professional skepticism – knowledge is one of the bases upon which skepticism rests. Financial expertise is important for audit committee members because they play a significant role in corporate governance over financial matters – they are a key defense in potential problems with financial reporting. c. Their compensation is very low given the important role that they play in the company, and the fact that this is a public board. Further, many audit committee members at public companies receive stock options or stock grants to align their interests with the long-term goals of
- 21. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-17 stockholders. These audit committee members receive no stock options, and hold very few (if any) shares. d. Theodore Nixon is the only audit committee member who is still an active, working financial professional. The other members of the audit committee are relatively older, and are no longer working in the public sector. This certainly does not disqualify them, but coupled with the relatively few meetings that the committee has, it calls into the question whether the audit committee is really functioning in a strong oversight capacity. The responsibilities that the proxy statement outlines seem reasonable, but it seems impossible that an audit committee with these characteristics could carry out those responsibilities in so few meetings. 2-52 This exercise is based on an article in the Wall Street Journal (Dell Investors Protest CEO in Board Vote, by: JOANN S. LUBLIN and DON CLARK, Aug 18, 2010). The article provides more details on shareholder voting for directors if the instructor is interested in pursuing that aspect of governance. In terms of the specific questions: a. The following are the corporate governance principles presented in the chapter. Students could argue that many of the principles could be in question at Dell. Of great concern is that management has a great deal of control over the governance and there are questions about management’s ethics and integrity. If the financial statements were intentionally misstated, this calls into question the company’s commitment to transparency. Further, given Mr. Dell’s roles, there are questions about the independence of the board. The Board’s fundamental objective should be to build long-term sustainable growth in shareholder value for the corporation Successful corporate governance depends upon successful management of the company, as management has the primary responsibility for creating a culture of performance with integrity and ethical behavior Good corporate governance should be integrated with the company's business strategy and not viewed as simply a compliance obligation. Transparency is a critical element of good corporate governance, and companies should make regular efforts to ensure that they haves sound disclosure policies and practices. Independence and objectivity are necessary attributes of board members; however, companies must also strike the right balance between the appointment of independent and non- independent directors to ensure that there is an appropriate range and mix of expertise, diversity and knowledge on the board. b. The discussion in part a. suggests that Dell’s auditors should have some concerns about the quality of governance at Dell. And this in turn suggests that the audit might have heightened risk. c. Dell’s auditor can respond in various ways. At the extreme, the auditor may decide to not retain Dell as a client. Another approach would be to increase the audit work and audit rigor to mitigate any risks that may be associated with the lower quality governance. However, if the
- 22. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-18 governance is really poor, extra audit work may not be sufficient. Further, if the auditors have reason to question the integrity and ethics of Mr. Dell it could be hard to “audit around that.” d. In general, having an independent board chair would improve governance. Given the alleged behavior of Mr. Dell, it may be even more important at Dell, Inc. Recall however that no individual or company admitted wrongdoing in this case. e. Removing Mr. Dell from his CEO position may not be as likely as removing him from his board position. Student discussion will likely not come to a consensus on this point. Application Activities 2-53 a. The PCAOB sets standards for audits of public companies and defines the profession’s responsibilities for detecting fraud and other financial misdeeds. They also establish and test quality control guidelines for external audit firms that audit public companies. The inspection process keeps the external audit profession acutely alert to its responsibilities of assuring audit quality, i.e., the threat of inspection should lead to more consistently high audit quality on all engagements even though not all engagements will actually be inspected. b. The rationale for the requirement was probably to get people from diverse disciplines to comprise the Board. This way, more thoughts are generated. Congress probably was under the impression that CPA’s tend to think alike. The disadvantage to having only two CPA’s on the board is that they do not form a majority and that the board may not have a sufficient level of accounting and auditing expertise. The Board sets standards for an industry made up almost entirely of CPA’s, yet the strongest voice may not be that of a CPA. c. No, the audit standards promulgated by the PCAOB apply only to public listed companies in the U.S. However, many of the audit standards that have been adopted by the PCAOB include U.S. audit standards originally developed by the Auditing Standards Board of the AICPA. 2-54 a. Shareholders would normally not know what qualifications are important for their external auditors. If the CEO or CFO had these responsibilities, the auditor would be more likely to bend to their wishes rather than take the hard stances that may be required for fair financial reporting. Part of the purpose of designating the audit committee to oversee the audit is to have an advocate for the stockholders of the company. b. Factors to consider in evaluating the external auditor’s independence include: The nature and extent of non-audit services provided to the client. The policies and procedures the external auditor’s firm has to assure independence. The lengths of time individuals have been in charge of the audit.
- 23. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-19 Any pending or completed investigations by the SEC or PCAOB of the firm. c. This part of the problem will vary based upon the company that each student selected. This is a good problem to assign if you feel that your students are unfamiliar with locating basic public company filings using the SEC online data system. 2-55 This research question asks students to summarize the PCAOB’s concerns with respect to problems their inspection teams have noted in auditors’ performance in each of the following areas. a. Auditors’ overall approach to the detection of fraud Problems noted: 1. auditors often document their consideration of fraud merely by checking off items on standard audit programs and checklists rather than by considering unique features of their individual clients 2. lack of involvement by senior members of the engagement team 3. failure to expand audit procedures despite recognition of heightened fraud risk b. Brainstorming sessions Problems noted: 1. Engagement teams have been found not to conduct brainstorming sessions 2. Brainstorming sessions were sometimes conducted AFTER audit evidence collection had begun, rather than as an integral part of the planning process 3. Key members of the engagement team did not attend the brainstorming session. c. Auditors’ responses to fraud risk factors Problems noted: 1. Auditors sometimes do not address known fraud risk factors via evidence. 2. Auditors sometimes collect evidence, but do not tie it to specific known fraud risk factors.
- 24. © 2014 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. 2-20 d. Financial statement misstatements Problems noted: 1. Failure to appropriately determine whether items are material or not. 2. Failure to investigate known departures from GAAP to determine if those departures were indicative of fraud. 3. Failure to post material items to a summary sheet indicating material misstatements, or inappropriately netting misstatements. This causes senior engagement personnel and audit committee members to be unaware of problems that engagement teams encountered on the engagement that could be indicative of fraud. e. Risk of management override of controls Problems noted: 1. Failure to evaluate the risk of management override of controls. 2. Failure to evaluate the fraud risk potential associated with end of period journal entries or accounting estimates. 3. Failure to document or test management’s assumptions about accounting estimates. f. Other areas to improve fraud detection Problems noted: 1. Improper use of analytical procedures in fraud detection. 2. Failure to adequately audit accounts receivables, which are related to revenue recognition (an area in which auditors are supposed to presume fraud) 3. Failure to determine that interim audit testing appropriately rolled forward to apply to end of year conclusions. 2-56
- 25. Another Random Scribd Document with Unrelated Content
- 29. The Project Gutenberg eBook of Appletons' Popular Science Monthly, May 1899
- 30. This ebook is for the use of anyone anywhere in the United States and most other parts of the world at no cost and with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this ebook or online at www.gutenberg.org. If you are not located in the United States, you will have to check the laws of the country where you are located before using this eBook. Title: Appletons' Popular Science Monthly, May 1899 Author: Various Editor: William Jay Youmans Release date: February 12, 2014 [eBook #44880] Most recently updated: October 24, 2024 Language: English Credits: Produced by Judith Wirawan, Greg Bergquist, and the Online Distributed Proofreading Team at http://www.pgdp.net (This file was produced from images generously made available by The Internet Archive) *** START OF THE PROJECT GUTENBERG EBOOK APPLETONS' POPULAR SCIENCE MONTHLY, MAY 1899 ***
- 31. Established by Edward L. Youmans APPLETONS' POPULAR SCIENCE MONTHLY EDITED BY WILLIAM JAY YOUMANS VOL. LV MAY TO OCTOBER, 1899 NEW YORK D. APPLETON AND COMPANY 1899 Copyright, 1899, By D. APPLETON AND COMPANY.
- 32. WILLIAM PENGELLY. APPLETONS' POPULAR SCIENCE MONTHLY. FEBRUARY, 1899.
- 33. ALASKA AND THE KLONDIKE. A JOURNEY TO THE NEW ELDORADO. By ANGELO HEILPRIN, professor of geology at the academy of natural sciences of philadelphia, fellow of the royal geographical society of london. I.—IN BY THE WHITE PASS AND OUT BY THE CHILKOOT. Hardly two years ago the names Dawson and Klondike were entirely unknown to the outside world, and geographers were as ignorant of their existence as was at that time the less learned laity. To-day it may be questioned if any two localities of foreign and uncivilized lands are as well known, by name at least, as these that mark the approach to the arctic realm in the northwest of the American continent. One of those periodic movements in the history of peoples which mark epochs in the progress of the world, and have their source in a sudden or unlooked-for discovery, directed attention to this new quarter of the globe, and to it stream and will continue to stream thousands of the world's inhabitants. Probably not less than from thirty-five thousand to forty thousand people, possibly even considerably more, have in the short period following the discovery of gold in the Klondike region already passed to or beyond the portals of what has not inaptly been designated the New Eldorado. To some of these a fortune has been born; to many more a hope has been shattered in disappointment; and to still more the arbiter of fate, whether for good or for bad, has for a while withheld the issue. In its simplest geographical setting Dawson, this Mecca of the north, is a settlement of the Northwest Territory of Canada, situated at a point thirteen hundred miles as the crow flies northwest of Seattle. It is close to, if not quite on, the Arctic Circle, and it lies the better part of three hundred miles nearer to the pole than does St. Petersburg in Russia. By its side one of the mighty rivers of the globe hurries its course to the ocean, but not too swiftly to permit of sixteen hundred miles of its lower waters being navigated by craft of the size of nearly the largest of the Mississippi steamers, and five hundred miles above by craft of about half this size. In its own particular world, the longest day of the year drawls itself out to twenty- two hours of sunlight, while the shortest contracts to the same length of sun absence. During the warmer days of summer the heat feels almost tropical; the winter cold is, on the other hand, of almost the extreme Siberian rigor. Yet a beautiful
- 34. vegetation smiles not only over the valleys, but on the hilltops, the birds gambol in the thickets, and the tiny mosquito, either here or near by, pipes out its daily sustenance to the wrath of man. The hungry forest stretches out its gnarled and ragged arms for still another hundred or even three hundred miles farther to the north. Up to within a few years the white man was a stranger in the land, and the Indian roamed the woods and pastures as still do the moose and caribou. To-day this has largely changed. The banks of the once silent river now give out the hum of the sawmill, the click of the hammer, and the blast of the time-whistle, commanding either to rest or to work. A busy front of humanity has settled where formerly the grizzly bear lapped the stranded salmon from the shore, and where at a still earlier period—although perhaps not easily associated with the history of man—the mammoth, the musk ox, and the bison were masters of the land. The red man is still there in lingering numbers, but his spirit is no longer that which dominates, and his courage not that of the untutored savage. The modern history of Dawson begins with about the middle of 1896, shortly after the "public" discovery of gold in the Klondike tract. Three or four months previous there was hardly a habitation, whether tent or of logs, to deface the landscape, and the voice of animate Nature was hushed only in the sound of many waters. At the close of the past year, as nearly as estimate can make it, there were probably not less than from fourteen thousand to fifteen thousand men, women, and children, settled on the strip of land that borders the Yukon, both as lowland and highland, for about two miles of its course near the confluence of the Klondike. Many of these have located for a permanence, others only to give way to successors more fortunate than themselves. Some of the richest claims of the Bonanza, now a famed gold creek of the world, are located hardly twelve miles distant, and the wealth of the Eldorado is discharged within a radius of less than twenty miles. Over the mountains that closely limit the head springs of Bonanza and Eldorado, Hunker, Dominion, and Sulphur Creeks thread their own valleys of gold in deep hollows of beautiful woodland—fascinating even to-day, but already badly scarred by the work that man has so assiduously pressed in the region. This is the Klondike, a land full of promise and of equal disappointment, brought to public notice in the early part of 1897, when intelligence was received by the outside world regarding the first important gold location on Bonanza Creek in August of the year previous.
- 35. Looking down the Lynn Canal—Skaguay River, with Skaguay on the Left. On the 24th of July of the past year I found myself on the principal thoroughfare of Skaguay, the ubiquitous Broadway, contemplating a journey to the new north. The route of travel had been determined for me in part by the non-arrival at Seattle of the expected steamers from the mouth of the Yukon River, and by that woeful lack of knowledge regarding "conditions" which so frequently distinguishes steamship companies. It was to be, therefore, the overland route, and from Skaguay it was merely the alternative between the White Pass and the Chilkoot Pass or Dyea trails. The two start from points barely four miles apart, cross their summits at very nearly the same distance from one another, and virtually terminate at the same body of inland water, Lake Lindeman, the navigable head of the great Yukon River. A more than generous supply of summer heat gave little warning of that bleak and severe interior with which the world had been made so well familiar during the last twelvemonth, and from which we were barely six hundred miles distant; nor did the character of the surroundings betray much of an approach to the Arctic Circle. Mountains of aspiring elevations, six thousand to seven thousand feet, most symmetrically separated off into pinnacles and knobs, and supporting here and there enough of snow to form goodly glaciers, look down upon the narrow trough which to-day is the valley of the Skaguay River. At the foot of this ancient fiord lies the boom town of Skaguay. Charming forests, except where the hand of man has leveled the work of Nature to suit the requirements of a constructing railway, yet clothe the mountain slopes and fill in the gap that lies between them, shadowing the dense herbage and moss which almost everywhere form an exquisite carpeting to the underlying rock. The ear may catch the strains of a few mosquitoes, or the
- 36. mellow notes of the robin or thrush, but rising far above these in the majesty of tone and accent is the swish of the tumbling cataracts which bring the landscape of Norway to America. Man, it is claimed, is much the same the world over; but there is a limitation. The second habitation of white man in Skaguay was established less than a year before my visit; yet at that time, presumably to meet the demands of a resident population of nearly five thousand, and of the wandering hordes pressing to the interior, the destructive hand of the advertiser had already inscribed on the walls of rock, in characters twenty feet or more in height, and sufficiently elevated to make them nearly the most conspicuous elements of the landscape, the glories of cigars, the value of mental and physical specifics, and of other abominations which were contrived to fatten the Yankee pocket. A Summer Day on the Skaguay. Had it not been for the kindly advice of one who had just returned from the Klondike, and who claimed to have crossed both passes fifty times, I should almost unhesitatingly have taken the White Pass trail; but the representation that beyond the summit the mud would be neck-deep and virtually impenetrable for a distance of twenty miles or more, cast the decision in favor of the Chilkoot. The fortunate or unfortunate circumstance that a billowy sea made a landing of passengers at Dyea impossible on that day threw me back upon my first resource, and about two hours before midday of the 30th I was mounted on a horse following out the Skaguay trail. By seven o'clock in the evening of the following day I had reached Lake Lindeman, and about a half hour later Lake Bennett, the starting point of the lines of Upper Yukon steamers which had just recently been established. We had made the forty miles of the dreaded White Pass trail without serious hindrance or delay, up over the summit of 2,860 feet elevation, and down over a course which was
- 37. depicted in colors of hardship that would have done more truthful service in describing a pass in the Himalayas. There was no mud, not a trace of snow or ice except on the mountain declivities, and had it not been for a horse that was both stiff and lame, and required my attention as pedestrian to an extent that had not been bargained for, the journey would have been an exceptionally delightful one. Coming down the White Pass—Winter. It is true that an unfortunate fall at one time almost deprived me of my animal, but the service of tackle soon put him to rights and to his feet, and but few blood marks were left on the rocks to tell of the struggle. The most disagreeable incident of the journey was a dense and shifting fog, which so blocked out the landscape of early evening as to necessitate "feeling" the brokenness of a glaciated country in order to ascertain wherein lay the trail. But beyond this there was a perpetual delight in the landscape—in the narrow rocky defile, the bursting torrent, the open meadows, with their carpet of green and variegated with fireweed, gentian, rose, and forget-me-not, which more than compensated for the little vexations that allied themselves with the journey. It is not often that the selection of a route of travel is determined by the odorous or malodorous qualities which appertain thereto. Such a case was, however, presented here. It was not the depth of mud alone which was to deter one from essaying the White Pass route; sturdy pioneers who had toiled long and hard in opening up one or more new regions, laid emphasis upon the stench of decaying horse-flesh as a factor of first consideration in the choice of route. So far as stench and decaying horse-flesh were concerned, they were in strong evidence. The Desert of Sahara, with its lines of skeletons, can boast of no such exhibition of carcasses. Long before Bennett was reached I had taken count of more than a thousand unfortunates
- 38. whose bodies now made part of the trail; frequently we were obliged to pass directly over these ghastly figures of hide, and sometimes, indeed, broke into them. Men whose veracity need not be questioned assured me that what I saw was in no way the full picture of the "life" of the trail; the carcasses of that time were less than one third of the full number which in April and May gave grim character to the route to the new Eldorado. Equally spread out, this number would mean one dead animal for every sixty feet of distance! The poor beasts succumbed not so much to the hardships of the trail as to the inhuman treatment, or lack of care and assistance, which they received on the part of their owners. Once out of the line of the mad rush, perhaps unable to extricate themselves from the holding meshes of soft snow and of quagmires, they were allowed to remain where they were, a food offering to the army of carrion eaters which were hovering about, only too certain of the meal which was being prepared for them. Oftentimes pack saddles, and sometimes even the packs, were allowed to remain with the struggling or sunken animal—such was the mad race which the greed of gold inspired. On October 9th I was again at Bennett, this time returning from my journey into the interior, and full of experience of what steam navigation on the upper six hundred miles of Yukon waters might mean. There was now a change in the sentiment regarding the quality of the two passes. The Pacific and Arctic Railway, the pioneer of Alaska steam railways, was operating twelve miles of track, and had thus materially reduced the "hardships" of the Skaguay trail; the Chilkoot, on the other hand, was represented to be in the worst of mood, and prepared to put the passing traveler into the same condition. It was more than late in the season, but the winter's blasts had been stayed off by a full month, and there were still no signs of their coming. A little ice had begun to form along the river's margin and over sheltered pools, and an occasional cool night made demands for moderately warm clothing proper; but, on the whole, the temperature was mild and balmy, and to its influence responded a vegetation which in its full glory might easily have called to mind the region of the Juniata. Although strongly warned against taking the Chilkoot Pass so late in the season, many of the outgoers, whose recollections of events in the early part of the year were still vividly fresh, and who could not be persuaded that the period of a few months had so effaced the conditions of the past as to permit a steam railway to enter for twelve miles into the region, chose it in preference to the White Pass. My own mind had been cast in the same direction; not, however, from a point of judicious preference, but merely because I was anxious to see for myself that which had become historic in the movement of 1898, and of instituting a direct comparison of the physical features and general characteristics of the two routes. With no serious hindrance, the journey from Bennett out was that of a full day only, and there was no particular reason to suspect that there would be delay. Snow had fallen on the summit and whitened all the higher points, but seemingly it hung in only a measurably thin crust, and with not enough to necessitate breaking a trail.
- 39. Cutting Grade for the Pacific and Arctic Railway—Tunnel Mountain, White Pass Route. A crude steam ferry across Lake Lindeman cuts off about six miles from the first part of the trail, after which a rapidly rising path, sufficiently distinct to permit it to be easily followed, winds over the rocks and among rock débris to Long Lake, situated at an elevation of some twenty-six hundred feet, where night shelter is found in a fairly comfortable tent. Up to this point we had encountered but little snow, and the condition of the trail was such as to allow of rapid travel. A wise caution detained us here for the night, and the incoming of a solitary traveler warned us that a blizzard had struck the summit of the pass, and buried it beneath a heavy mantle of snow. Had we been a day earlier we might have crossed dry shod, a very exceptional condition at this time of the year, but now the possibilities of a struggle gravely presented themselves. A light frost of the night had fairly congealed the soil, but the lake did not carry enough surface ice to interfere with the progress of a scow, and we reached the farther end without difficulty. The two-mile portage to Crater Lake was largely a snow traverse, but an easy one; at this time, however, it began to snow heavily, and the immediate prospect was anything but cheerful. A low fog hung over the waters, but not so low or so dense as to prevent us from occasionally catching glimpses of the rocks which projected with disagreeable frequency from an assumed bottomless pit or "crater." The ascent from Crater Lake to the summit, somewhat less than three hundred and fifty feet, was made in about half an hour, and then began the steep and sudden plunge which marks the southern declivity of this famous mountain pass. Some little caution was here required to keep a foothold, and a too sudden break might have led to an exhilarating, even if not anxiously sought after, glissade; but in truth, to any one only moderately practiced in mountaineering, even this steep face, which descends for a thousand feet or more from a summit elevation of thirty-four hundred feet, presents little difficulty and hardly more danger. What there is of a trail zigzags in
- 40. wild and rapid courses over an almost illimitable mass of rock débris, at times within sheltered or confined hollows, but more generally on the open face of the declivity. This it is more particularly that carries to many a certain amount of fear in the making of the passage, but, with proper caution and the right kind of boots, nothing of danger need be apprehended. Unfortunately for the enjoyment of the scenery of the pass, I could see but a modest part of it. Although snow was no longer falling, and the atmosphere had settled down to a condition of almost passive inactivity—much to the surprise, if not disappointment, of a few who had prophesied a stiff and biting wind the moment we passed the divide—heavy cloud banks hovered about the summits, and only at intervals did they afford glimpses of the majestic mountain peaks by which we were surrounded. Enough, however, could be seen to justify for the pass the claims of most imposing scenery, and its superiority in this respect over the White Pass. The temperature at the time of our crossing was a few degrees below freezing, perhaps 25° or 27° F., but our rapid walk brought on profuse perspiration, and it would have been a pleasure, if a sense of proper caution had permitted, to divest ourselves of mackinaws and travel in summer fashion. We made Sheep Camp, with its surroundings of beautiful woodland, shortly after noon, and Cañon City, which, as the terminus of a good coach road to Dyea, virtually marks the end or beginning of the Chilkoot trail, at two o'clock. To a mountaineer or traveler of ordinary resource neither the White Pass nor the Chilkoot Pass will appear other than it actually is—i. e., a mountain pass, sufficiently rough and precipitous in places, and presenting no serious obstacle to the passage of man, woman, or child. True, I did not see them at their worst, but they were both represented to be frightfully bad even at the time of my crossing. The seasonal effects, doubtless, do much to modify the character of the trails, and even local conditions must mold them to a very considerable extent. It is not difficult to conceive of miry spots along the White Pass trail, or of snow-swept areas on the Chilkoot, and there certainly must be times when both trails are in a measure or way impassable. All trails are, however, subject to modifications in character, and even the best is at times sufficiently bad. Trains of pack animals cross the White Pass both winter and summer, and, even with the great loss to their "forefathers," their testimony of steady work is a recommendation of the class of service in which they are engaged. A limited number of cattle and horses have also found their way over the summit of the Chilkoot Pass—some crossing immediately after us—but the trail is too steep on the ocean side to fit it for animal service, although I strongly suspect that were the location in Mexico instead of in Alaska, there would be a goodly number of caballeros and arrieros to smile at the proposition of presented difficulties. Indian women seem to consider it no hardship to pack a fifty-pound sack of flour and more over the summit, and there are many men who do not hesitate to take double this load, and make several journeys during the same day. It is the load that kills, and it was, doubtless, this influence, united to a cruel
- 41. method, which so strongly impressed the pioneers with the notion of extreme hardship. The most level and perfect road, to one carrying for miles a pack of from sixty to eighty pounds, soon begins to loom up a steep incline. The Final Ascent to Chilkoot Summit—Winter. Both the northern and southern slopes of the Chilkoot Pass are largely surfaced with shattered rocks, over which, with occasional deflections across more pleasant snow banks, a fairly well-defined trail mounts on either side to the summit. In its grim landscape effects, more particularly on the inner face, where a number of rock-bound tarns—Crater Lake, Long Lake, Deep Lake—afford a certain relief to the degree of desolation which the scene carries, it reminded me much of the famous Grimsel Pass, and here as well as there the modeling of the surface through glacial action was strongly in evidence. The vastly towering Alpine peaks were, however, wanting, and the glaciers that still appeared showed that they had long since passed their better days. The actual summit is trenched by a narrow rocky gap, roughly worn through walls of granite, and by it have passed the thousands who have pressed to the interior. There is no timber growth at or near this summit, nor is there soil sufficient to give support to an arboreal vegetation. Nearest to the top line a prostrate form of scrubby hemlock (Tsuga Pattoniana) alone makes pretense to being a tree, but below it of itself grows to majestic proportions, and about "Sheep Camp," with Menzie's spruce, a birch, and cottonwood (Populus balsamifera), forms part of the beautiful woodland, which with ever-increasing freshness descends to the lower levels.
- 42. Lest I be accused of too freely seeing the beauties of the northern landscape, I venture in my defense the following graphic description of the Dyea Valley from the pen of another traveler and geologist, Prof. Israel Russell: "In the valley of the Taiya the timber line is sharply drawn along the bordering cliffs at an elevation of about twenty-five hundred feet. Above that height the mountain sides are stern and rugged; below is a dense forest of gigantic hemlocks, festooned with long streamers of moss, which grows even more luxuriantly than on the oaks of Florida. The ground beneath the trees and the fallen monarchs of the forest are densely covered with a soft, feathery carpet of mosses, lichens, and ferns of all possible tints of brown and green. The day I traversed this enchanted valley was bright and sunny in the upper regions, but the valley was filled with drifting vapors. At one minute nothing would be visible but the somber forest through which the white mist was hurrying; and the next the veil would be swept aside, revealing with startling distinctness the towering mountain spires, snowy pinnacles, and turquoise cliffs of ice towering heavenward. These views through the cloud rifts seemed glimpses of another world. Below was a sea of surging branches that filled all the valley bottom and dashed high on the bordering cliffs. Much space could be occupied with descriptions of the magnificent scenery about Lynn Canal, and of the wonderful atmospheric effects to be seen there, but the poetry of travel is foreign to these pages, and must be left for more facile pens." The Chilkoot Trail—Power House of the Aërial Tramway. In its present condition the Chilkoot trail has the advantage over the Skaguay in its shorter length, the distance from Dyea to the head of Lake Lindeman, the virtual head of river navigation, being about twenty-four miles; from Skaguay to Bennett, along the usual White Pass trail, the distance is fully ten or twelve miles longer,
- 43. although a cut-off by way of the summit lakes reduces the traverse considerably. At intervals along both routes fairly good accommodation can now be had. One condition of the Chilkoot Pass, and that a not altogether light one, places it during certain months at a disadvantage as compared with the White Pass. I refer to the dangers from avalanches. These are of the true Alpine type, having their source in the heavy beds of snow which cling with bare support to the steeply pitching mountain walls, in places along some of the narrowest parts of the pass. The appalling catastrophe of April, 1898, which caused the loss of sixty-three lives, and followed closely upon an earlier event of like nature, had its seat in the steep, rocky ledges of the east wall between Sheep Camp and the Scales. It is claimed that the Indians along the trail clearly foresaw the impending event, and announced it in unmistakable language, but their warnings were allowed to go unheeded. They themselves did not make the traverse on that day. The minor disaster of the following December (9th), when but six lives were sacrificed, took place on the steep declivity which faces Crater Lake, not far from the service house of the Chilkoot Pass Aërial Tramway Company. Here the mountain face is very precipitous and gives but insecure lodgment to the snow. The Indians carefully watch all natural signals and urge a rapid journey. However useful these trails may have been in the past, how well or how indifferently they may have met the wants of the pioneers of 1897 and 1898, they are destined before long to be thrown into that same obscurity which they held when the Indians and a few adventurous trappers and traders alone made use of them as avenues of communication between the inner and outer worlds. The advance of the iron horse is now an assured fact, and the Pacific and Arctic Railway, whose construction is engineered by some of the most experienced mechanical talent of Great Britain and America, will minister before many months not alone to the professional interlopers in the new land, but to hosts of tourists as well. The road, which in reaching White Pass summit will have a maximum gradient of a little more than five per cent, is of narrow-gauge construction, solidly supported on dressed ties brought from the forests of Oregon. No terminal appears to have been as yet definitely determined upon, although the charter act recites Fort Selkirk on the Yukon, about one hundred and sixty miles above Dawson, as such. Operating as it now does sixteen miles or more of road, it is already an extensive freight carrier; but until its completion to Bennett or to some point close to a navigable part of the Yukon River, the Chilkoot Pass tramway, a remarkable construction which crosses over the summit and deposits at Crater Lake, must continue to handle a large part of the business intended for the interior.
- 44. Summit of the Chilkoot Pass, with Impedimenta of Prospectors, April, 1898. It is safe to say that the stirring scenes which were enacted on the passes during the winter of 1897-'98, when the impedimenta of travel and occupation were packed together in the manner of an army camp, will not be repeated again. The past history was a short one, and it gives way to one of greater promise. Note.—For most of the photographic illustrations the author is indebted to the work of Curtis, Barley, and E. A. Hegg; especially to the last-named gentleman, of Skaguay and Dawson, is he under obligations for permission to use several of the copyrighted views.
- 45. THE ORIGIN OF EUROPEAN CULTURE.[1] By WILLIAM Z. RIPLEY, Ph. D., assistant professor of sociology, massachusetts institute of technology, boston, lecturer in anthropology at columbia university, new york. Prehistoric archæology is possessed of a distinct advantage over linguistics in the investigation of racial problems; for human remains are often discovered in connection with the implements, utensils, or trinkets by which the civilization of an extinct people is archæologically determined. To attempt even an outline of the cultural history of Europe would be obviously impossible in this place. It would fill a complete volume by itself alone. Furthermore, the short span of forty years since the inception of archæological science has not sufficed to produce complete unanimity of opinion among the leading authorities. Many important questions, especially concerning eastern Europe, are still awaiting settlement. All that we can hope to do is to describe what may be termed a few fixed points in European cultural history. This, as in our discussion of physical origins,[2] we shall attempt to do by means of definite propositions, concerning which there is now substantial agreement. I. In western and southern Europe an entirely indigenous culture gradually evolved during the later stone age. This was characterized by great technical advance in fashioning implements, carvings, and designs in stone, bone, ivory, and copper; by the construction of dolmens and habitations of stone; by pottery-making; and possibly even by a primitive system of writing. A marked reaction has taken place during the last ten years among archæologists respecting the course of cultural development in France. It was long believed that after the first crude attempts of the palæolithic epoch an extended hiatus ensued, followed by the sudden appearance of a more highly developed civilization, brought by an immigrant broad-headed race from the East. Two waves of invasion were described: the first bringing polished stone, a later one introducing bronze, cereals, agriculture, and the domestication of animals. Not even credit for the construction of the great stone dolmen tombs was granted to the natives in Gaul, for these were all ascribed to an invasion from the North. The undoubted submergence of the primitive long-headed population of France by a brachycephalic type from the East, to which we have already adverted, was held accountable for a radical advance in civilization. Even the existence of a bronze age was denied to this country, it being maintained that the introduction of bronze was retarded until both metals came in together from the Orient in the hands of the cultural deliverers of the land. The
- 46. absence of a distinct bronze age was speedily disproved; but the view that France and western Europe were saved from barbarism only by a new race from the East still held sway. It is represented by the classical school of G. de Mortillet, Bertrand, Topinard, and a host of minor disciples. The new school, holding that a steady and uninterrupted development of culture in situ was taking place, is represented notably by Reinach[3] in France and by Sergi[4] in Italy. Their proof of this seems to be unanswerable. Granting that it is easier to borrow culture than to evolve it, a proposition underlying the older view, it seems nevertheless that the West has too long been denied its rightful share in the history of European civilization. Neolithic Ivory Carving. Mas d'Azil. (By special permission. Further reproduction prohibited.) A notable advance in the line of culture entirely indigenous to southwestern Europe has been lately revealed through the interesting discoveries by Piette at the station of Brassempuoy and in the grotto of Mas d'Azil. Carvings in ivory, designs upon bone, evidence of a numerical system, of settled habitations, and, most important of all, of a domestication of the reindeer, of the horse, and the ox in the pure stone age have been found; and that, too, in the uttermost southwestern corner of Europe. In the lake dwellings of Switzerland, as also in Scandinavia, a knowledge of agriculture, pottery, and the domestication of animals is evinced, likewise as a native discovery. From other quarters of the continent in the stone age comes similar testimony to a marked advance of man culturally. The justly celebrated carving of a reindeer from Thayngen, almost worthy of a modern craftsman, betrays no mean artistic ability. The man who drew it was far from being a savage, even if he knew no metals, and buried his dead instead of cremating them. The evidence as to early domestication of animals is perhaps the most startling. Carved horses' heads, with halters and rude bridles, have been surely identified by Piette and others.
- 47. Bone Carving. Thayngen. (After Bertrand, 1891.) A system of writing seems also to have been invented in western Europe as far back as the stone age.[5] Letourneau and Bordier have advanced good evidence to this effect, although it is not yet incontestably proved. The Phœnicians were perhaps antedated in their noted invention by the dolmen builders, by the lake dwellers of the earliest times, and, according to Sergi, also by the people of the Villanova pre-Etruscan culture in Italy. In an earlier time still in the Po Valley, as far back as the stone-age Terramare period, pottery was made, and that, too, of a very decent sort. And all this time there is not the slightest evidence of contact with or knowledge of the East. As Reinach says, in no dolmen, no lake station, no excavation of the stone age is there any trace of an Assyrian or Babylonian cylinder, or even an Egyptian amulet. Even the jade and nephrite found in western Europe from Switzerland to Norway, which has so long been regarded as evidence of early commerce with the East, he denies as proof of such contact. The case thus put may perhaps be over-strenuously stated, yet one can not but realize from it that western Europe has too long been libeled in respect of its native aptitude for civilization. This is not constituted of bronze alone, nor is its trade-mark cremation. Thus, while an intensive outbreak of culture of a high order may not have arisen west of the Alps, it can no longer be denied that the general standard of intelligence was surely rising of its own native volition.
- 48. II. Throughout the eastern Alpine highlands, a culture far more highly evolved than the neolithic one in the West, and betraying certain Oriental affinities, appears at a very early time, a thousand years or more before the Christian era. This prehistoric civilization represents a transitional stage between bronze and iron. In a secluded valley in upper Austria, close to the border line of Salzburg, by the little Alpine hamlet of Hallstatt, a remarkable necropolis was discovered more than a half century ago, which marked an epoch in archæological research. Excavations at this place alone, far from any present considerable seat of population, have already revealed more than three thousand graves. The primitive culture here unearthed, represented by all kinds of weapons, implements, and ornaments, bore no resemblance to any of the then known classical ones of the Mediterranean basin. Its graves contained no Roman coins or relics. There was nothing Greek about it. It contained no trace either of writing or chronology. It was obviously prehistoric; there was no suggestion of a likeness to the early civilizations in Scandinavia. It was even more primitive than the Etruscan, and entirely different from it, especially in its lack of the beautiful pottery known to these predecessors of the Romans. Little wonder that von Sacken, who first adequately described it in 1868, and Hochstetter, who worthily carried on his researches, believed that Hallstatt represented an entirely indigenous and extinct Alpine civilization. On the other hand, so exceedingly rich and varied were the finds in this out-of-the-way corner of Europe, that another and quite different view seemed justifiable. Might this not be an entirely exotic culture? products gained by trade from all parts of the world, being here deposited with their dead by a people who controlled the great and very ancient salt mines hereabouts? Neither of these interpretations of this find at Hallstatt have been exactly verified by later researches, and yet its importance has not lessened in the least. By later discoveries all over eastern Europe south of the Danube, from the Tyrol over to the Balkan peninsula, as well as throughout northern Italy, Würtemberg, and even over into northeastern France, the wide extension of this civilization[6] proves that it must in a large measure have developed upon the spot, and not come as an importation from abroad. On the other hand, its affinity in many details with the cultures both of Italy and Greece proved that it had made heavy drafts upon each of these, profiting greatly thereby. The best opinion to-day is, that it constitutes a link in the chain of culture between eastern and western Europe. As such it is of primary importance in any study of European origins. The primitive stage of European civilization, to which the term Hallstatt is specifically applied by archæologists, is characterized by a knowledge both of bronze and iron, although the latter is relatively insignificant. Its rarity indicates that we have to do with the very beginnings of its use. In this early combination of bronze and iron the Hallstatt culture is in strong contrast with the rest of Europe. Almost everywhere else, as in Hungary for example, a pure bronze age—sometimes one even of copper also—intervenes between the use of stone and iron. Here, however, the two metals, bronze and iron, appear simultaneously. There is no
- 49. Bronze Situla. Watsch, Austrian Tyrol. [Larger Image] evidence of a use of bronze alone. Bearing in mind, what we shall subsequently emphasize in the case of Scandinavia, that in that remote part of Europe man had to put up with the inferior metal for close upon a thousand years before the acquisition of a better substitute, it will be seen that at Hallstatt a remarkable foreshortening of cultural evolution had ensued. Iron, as we have said, was still comparatively rare. Only in the case of small objects, less often in the blades of bronze-handled swords, does this more precious metal appear. But it is far more common than in the earliest Greek civilizations made known to us by Schliemann and others. Pages of description would not give so clear an idea of this early civilization as the pictures of their lives, which the Hallstatt people have fortunately left to us. These are found in repoussé upon their bronzes, and particularly upon their little situlæ, or metallic pails. These situlæ are, in fact, the most distinctive feature among all the objects which they have left to us. By means of them their civilization has been most accurately traced and identified geographically. On the opposite page we have reproduced the design upon the most celebrated of these situlæ, discovered by Deschmann in 1882, at Watsch in the Tyrol. Another from Bologna, typical of the pre-Etruscan Italian time, will be found upon a later page. Upon each of these, the skill manifested in the representation of men and animals is no less remarkable than the civilization which it depicts. The upper zone of this situla from Watsch apparently shows a festal procession, possibly a wedding, for a lady rides in the second chariot. The grooms and outriders betoken a party of distinction. As for the second zone, doubt as to its exact interpretation prevails. Hochstetter declares it to be a banquet, food and entertainment being offered to the personages seated upon chairs at the left. Bertrand is disposed to give it more of a religious
- 50. interpretation. As for the contest between gladiators armed with the cestus, all is plain. The spectators, judges, even the ram and the helmet for reward of the victor, are all shown in detail. It is not necessary for us to cite more evidence. A civilization already far from primitive is surely depicted. As for its date, all are agreed that it is at least as early as ten centuries before Christ;[7] not far, that is to say, from the supposed Homeric epoch in Greece. The Hallstatt civilizations betray unmistakable affinities with three other prehistoric European cultures, widely separated from one another. It contains many early Greek elements; it is very similar to a notable prehistoric culture in the Caucasus Mountains; and it resembles most nearly of all perhaps the pre-Etruscan civilization in Italy. With the third of these—the Italian—it seems to have been most nearly upon terms of equality, each borrowing from the other, after a fashion of which we shall have occasion to speak shortly. On the other hand, the relation of the Hallstatt culture to that of Greece and Caucasia seems to be somewhat more filial rather than fraternal. In describing the area of this civilization, we have seen how firmly it is intrenched all through the southern part of Austria-Hungary and well over into the north of the Balkan peninsula. A comparison of Furtwaengler's magnificent collection of objects from Olympia with those of Hallstatt instantly reveals their similarities. To make this clear, we have reproduced one of the Olympian breastplates, ornamented with figures, which at once suggest those upon the situla from Watsch above described. This design is doubly interesting. It shows us a slightly higher stage of the art of figural representation, as well as of conventional design. Not only the men and horses, but the borders, are far better drawn. More than this, we begin to detect a distinctly Oriental motive in other details. The bulls and the lions—lions are not indigenous to Europe nowadays—at once remind us of their Babylonian and Assyrian prototypes. We have entered the sphere of Asiatic artistic influence, albeit very indistinctly. This design here represented, it should be said, is rather above the average of the Olympian finds of the earlier epoch. Many of the other objects, especially the little votive figures of beasts and men, are much more crude, although always characteristic and rudely artistic in many ways. Through this Olympian stage of culture we pass transitionally on to the Mycenæan, which brings us into the full bloom of the classic Greek.
- 51. Bronze Breastplate from Olympia. (After Furtwaengler's Olympia, 1892.) [Larger Image] The Oriental affinities of the Hallstatt culture have been especially emphasized by recent archæological discoveries at Koban, in the Caucasus Mountains. A stage of culture transitional between bronze and iron, almost exactly equivalent to that of the eastern Alps, is revealed. Similarities in little objects, like fibulæ, might easily be accounted for as having passed in trade, but the relationship is too intimate to be thus explained. Hungary forms the connecting link between the two. In many respects its bronze age is different from that of Hallstatt, notably in that the latter seems to have acquired the knowledge of iron and of bronze at about the same time. In Hungary the pure bronze age lasted a long time, and attained a full maturity. A characteristic piece is represented herewith. In respect of the representation of figures of animals such as these, Hallstatt, Hungary, and Koban are quite alike.
- 52. Hungarian Bronze Vessel. (After Hampel, 1876.) Have we proved that bronze culture came from Asia by reason of these recent finds in the Caucasus? Great stress has been laid upon them in the discussion of European origins. Are we justified in agreeing with Chantre that two currents of culture have swept from Asia into Europe—one by the Caucasus north of the Black Sea and up the Danube; the other across Asia Minor and into the Balkan peninsula, thence joining the first in the main center of Hallstatt civilization, east of the Alps? The point seems by no means established. Relationship does not prove parentage. Far more likely does it appear that the Koban culture is a relic or an offshoot rather than a cradle of bronze civilization. And even Chantre, ardent advocate as he is of Oriental derivations, seems to feel the force of this in his later writings, for he confesses that Koban is rather from Mediterranean European sources than that Europe is from Koban. Most probable of all is it, that both Hallstatt and Koban are alike derived from a common root in the neighborhood of Chaldea. III. The Hallstatt (or Celtic?) civilization of bronze and iron roughly overlies the present area occupied by the broad-headed Alpine race; yet this type is not always identified with the Oriental culture. It seems to have appeared in Europe in a far lower stage of civilization, and to have subsequently made progress culturally upon the spot. To trace any definite connection between race and civilization in Europe is rendered extremely hazardous scientifically by reason of the appearance along with bronze of the custom of burning instead of burying the dead, their ashes being disposed in cinerary urns, jars, or other receptacles. By this procedure all possible clew to the
- 53. physical type of the people is, of course, annihilated at once. It has become almost an axiom among archæologists that bronze culture and incineration are constant companions. Wherever one appears, the other may confidently be looked for. Together they have long been supposed to be the special and peculiar attributes of a new broad-headed immigrant race from the East. To prove this conclusively is, of course, absolutely impossible for the above-mentioned reason. Of the two, it seems as if incineration would be a more reliable test of race than a knowledge of bronze; for burial customs, involving as they do the most sacred instincts and traditions of a people, would be most persistently maintained, even throughout long-continued migrations. The use of bronze, on the other hand, being a matter of obvious utility, and capable of widespread dissemination commercially, is seemingly of far less ethnic significance. To indicate the uncertainty of proof in these matters, let us suppose that the Hallstatt civilization, for example, is the result of an immigration of a brachycephalic Oriental civilized race overlying a primitive native long-headed one. That seems best to conform to the data, which northern Italy at least affords. Suppose the new people—call them Celts with the best authorities, if you please—brought not only bronze and iron, but the custom of incineration. Prior to their appearance inhumation was the rule. What would be the result if one attempted to determine the physical character of that people from a study of the remains in their necropoli? All the crania to be found in the graves with the precious objects of bronze would in no wise represent the people who brought that bronze. They burned their bridges behind them at death, and disappeared for good and all. And the remains left to the archæologist would represent precisely that class in the population which had nothing to do with the main characteristics of its civilization. And then, again, we must bear in mind that the interments in these necropoli as a whole, both with burned or buried dead, constitute a selected type. Neither Hallstatt, Watsch, nor any of the burial places of their type were open to the great mass of the common people. They were sacred spots, far removed among the mountains from any centers of population. Only the rich or powerful presumably had access to them. They are no more typical of the Hallstatt people, therefore, than interments in Westminster Abbey are representative of the English masses. All our data are necessarily drawn from a class within a class. Inductions from them must be very gingerly handled. The situation above described seems to prevail almost everywhere in the Hallstatt cultural area. Two distinct burial customs denote possibly two separate peoples, the inhumers being certainly the older. In the Hallstatt necropolis, for example, about one third of the graves once contained human remains, all the others containing mere ashes. So ancient are these graves that only eight crania from the hundreds of interments of the first class are available for study. These are of a pronounced long-headed type.[8] The modern populations of this part of Europe are, as we have seen, among the broadest-headed people in the world, as are also all the modern
- 54. Illyrians. Yet from the great necropolis at Glasinac in Bosnia, with its twenty thousand tumuli, the meager Hallstatt returns are amply corroborated.[9] The ancient inhabitants were as long-headed as they are pronouncedly of the opposite type to-day. Up in Bohemia and Moravia also, according to Niederle, the first bronze-age people, such as we know them, were still dolichocephalic quite like their predecessors in the pure stone age. And here also is incineration just about frequent enough to make it uncertain whether the human remains are typical or not. Under these circumstances, three suppositions are open to us. We may hold that these long-headed crania of the Hallstatt people are worthless for any anthropological purposes whatever. This one would certainly be tempted to do were the testimony, such as it is, not so unanimous. Or, secondly, we may assume that these long-headed Hallstatt people belonged to a period subsequent to the appearance of the brachycephalic type in western Europe. If we do so, we place them in the same class with the Teutonic race which so certainly appears to overlie this one in the later iron age in Switzerland and throughout southern Germany; for the Helvetians and the Reihengräber conquerors from the north surely imposed a novel culture, albeit a militant one, upon the long-settled Alpine people, racially speaking. The Hallstatt civilization is immeasurably too early to permit of this hypothesis. At this time the long-headed Teutonic peoples about Scandinavia were certainly vastly inferior in culture, as we shall attempt to prove shortly. Thus we are forced to the third conclusion if we admit the competency of our cranial evidence— namely, that the Hallstatt people in this early bloom of civilization in Europe were allied to the Mediterranean type of the south. No other source for such a dolichocephalic population is possible. Our stock of types of this kind is exhausted. It does not require a great credulity to admit of this hypothesis, that the Hallstatt people were of Mediterranean type. Were not the Greeks, the Phœnicians, and the Egyptians all members of this same race? One single difficulty presents itself. Over in Italy, throughout the valley of the Po, an entirely analogous civilization to that of the eastern Alps occurs. Hallstatt and Villanova, Watsch and Bologna, are almost identical culturally. And yet over here in Italy the new culture of bronze and of incineration seems to be borne by a broad-headed people of the same type as the modern one. Thus, for example, at Novilara so long as the bodies were all inhumed, the people were of the long-headed Mediterranean type once indigenous to the whole of Italy, now surviving, as we have seen, only in the southern half. On the other hand, when incineration begins to appear in this place, the human remains still left to us are of a mixed and far more broad-headed type. It would seem admissible to assume that when the modern brachycephalic Alpine race submerged the native one it brought new elements of civilization with it. Many Italian authorities, at all events, agree in ascribing the new culture—call it Umbrian with Sergi, or proto-Etruscan with Helbig—to a new race of Veneto-Illyrian or Alpine physical proclivities. What they have not definitely proved, however, is that any
- 55. necessary connection between race and culture exists. There is much to show that the broad-headed race came in some time before the introduction of the new arts. Even in the later Terramare period, preceding the Italian Hallstatt culture, when stone and copper only are in evidence, a change of physical type in the people apparently begins, just as also in France in the neolithic period. The most indubitable testimony that the Alpine race did not appear in western Europe, armed cap-à-pie with bronze and other attributes of culture, is afforded by the lake dwellings of Switzerland. Here in the pile-built villages of the Swiss lakes we can trace an uninterrupted development of civilization from the pure stone age through bronze and into iron. Beginning at a stage of civilization about equal to that of the ancient Aryan-speaking peoples, judged by the root words known to us; not only knowledge of the metals, but of agriculture, of the domestication of animals, and of the finer arts of domestic life, have little by little been acquired. Equally certain is it that no change of physical type has occurred among these primitive Swiss, at least until the irruptions of the Teutonic Helvetians and others at the opening of the historic period. From the very earliest times in the stone age a broad-headedness no less pronounced than that of the modern Swiss prevailed among these people.[10] Here would seem to be pretty conclusive proof that the Alpine race entered Europe long before the culture with which its name has been all too intimately associated. In the outlying parts of Europe, perhaps even in Gaul, it is extremely doubtful whether any closer connection between race and culture exists than in the Alps. It has long been maintained that the brachycephalic people of the Round Barrows introduced bronze into Britain. Surely, as we have already shown, things point to that conclusion.[11] Beddoe, Dawkins, and other authorities maintain it at all events. Yet Canon Taylor makes it pretty evident that the new race arrived in Britain, as it certainly did in Gaul, considerably in advance of any knowledge of the metals. As for Scandinavia, much the same relation holds true. Both race and culture, as we shall see, came from the south, but it is by no means clear that they arrived at the same time or that one brought the other. In Spain, Siret has asserted that bronze came in the hands of a new immigrant broad-headed race, but the authoritative opinion of Cartailhac discovers no direct evidence to this effect. The final conclusions which would seem to follow from our tedious summary is this: That the nearly contemporaneous appearance of a brachycephalic race and the first knowledge of metals indicative of Oriental cultural influences in western Europe, is more or less a coincidence. The first civilized peoples of the Hallstatt period seem to have been closely allied, both in physical type and culture, with the Greeks and other peoples of the classic East. Among them, perhaps over them, swept the representatives of our broad-headed Alpine type who came from the direction of Asia. These invaders may have been the Scythians, although the matter is incapable of proof. Pressure from this direction set both culture and population in motion
- 56. toward the west, in much the same way that the fall of Constantinople in the fifteenth century induced the Renaissance in Italy. IV. The remarkable prehistoric civilization of Italy is due to the union of two cultures: one from the Hallstatt region having entered Europe by way of the Danube, the other coming from the southeast by sea being distinctly Mediterranean. From these evolved the Umbrian and the Etruscan civilizations, followed in the historic period by the early Latin. The earliest culture in Italy worthy the name is found in the palafitte or pile dwellings, in the northern lakes, and in the so-called terramare settlements in the valley of the Po. The former are not distinguishable from similar structures in the Swiss lake dwellings, but the terramare are entirely peculiar to Italy. Their like is not found anywhere else in Europe. Briefly described, they are villages built upon raised platforms of earth, encircled by a moat, and generally having a ditch or small pond in the middle, in which an altar is erected. These complicated structures are built upon the low, marshy, alluvial plains along the Po, but show many points of similarity with the true pile dwellings. The people of this early period were in the pure stone age, with few arts save that of making the coarser kinds of pottery. From their osseous remains, they seem to have been of a long-headed type, quite like their predecessors, who were cave dwellers. After a time, without any modification of the modes of construction of their settlements, new elements appear among these terramare people, bringing bronze and introducing cremation. At about the same period, as we have said, the Alpine broad-headed race began its submergence of the primitive Ligurian type, leading to the formation of the north Italian population as we see it to-day. This type surely invaded Italy from the north and northeast. From the foregoing considerations it will appear that there were two constituent streams of culture and also of men here uniting in the valley of the Po and on the northern slopes of the Apennines. Possibly, as Chantre affirms, these two streams were from a common Oriental source, here being reunited after long and independent migrations. At all events, a remarkable advance in culture speedily ensued, superior to either of those from which its elements were derived. For the civilization unearthed at Villanova, in the Certosa at Bologna, at Este, and elsewhere, while in much of its bronze work similar to the Hallstatt types, contained a number of added features, obviously either indigenous or brought directly from the south. The Hallstatt affinities are especially revealed in the situlæ to which we have already called attention. That of Arnoaldi, discovered at Bologna, betrays much the same grade of skill in manufacture as the one from Watsch. Its flat development is shown by the accompanying cut. The scenes represented are not dissimilar. The boxers armed with the cestus, the chariots, and horses closely resemble one another. No doubt of a close intercourse between the two regions of Bologna and Austria can possibly exist.
- 57. Arnoaldi Situla, Bologna. (From Revue Archéologique, 1885, vol. ii, Plate XXV.) [Larger Image] The influence of the second or native element in prehistoric Italian civilization appears most clearly in the Etruscan period. Etruria, lying south of the Apennines, was more essentially Italian, as we might expect, than the region about Bologna, where the Umbro-Hallstatt or continental culture flourished. It is easy to note the superiority in the former case. It is most clearly indicated in the pottery. Here we find an art which is truly indigenous to the climate and soil of the Mediterranean. Popularly, the word "Etruscan" at once suggests the ceramic art; the progress effected in a short time was certainly startling. To give an idea of the sudden change, we have reproduced upon page 30 illustrations of typical bits of Italian pottery.[12] The first vase, prior to the full Etruscan culture, shows its crudity at once, both in its defects of form and the plainness and simplicity of its ornamentation. Such a vessel might have been made in Mexico or even by our own Pueblo Indians. In a century or two some teacher made it possible to produce the sample depicted in the next cut. Perfect in form, superb in grace of outline, its decoration is most effective; yet it betrays greater skill in geometrical design than in the representation of animate life. The dog drawn on the girdle is still far from lifelike. Then come—probably after inspiration from Greek art—the possibilities in complex ornamentation represented by our third specimen. Not more pleasing in form, perhaps less truly artistic because of its ornateness, it manifests much skill in the delineation of human and animal forms. The culture culminates at this point. From profusion of ornament and overloaded decoration, degeneracy begins. It is the old story of the life and decay of schools of art, time in and time out, the world over.
- 58. Early Etruscan. Later Etruscan. Greek Etruscan. [Larger Image] The advance in culture typified by our vases was equaled in all the details of life. The people built strongly walled cities; they constructed roads and bridges; their architecture, true predecessor of the Roman, was unique and highly evolved. All the plain and good things of life were known to these people, and their civilization was rich in its luxury, its culture and art as well. In costumes, jewelry, the paraphernalia of war, in painting and statuary they were alike distinguished. Their mythology was very complex, much of the Roman being derived from it. Most of our knowledge of them is derived from the rich discoveries in their chambered tombs, scattered all over Italy from Rome to Bologna. There can be no doubt of a very high type of civilization attained long before the Christian era. Roman history is merged in the obscurity of time, five or six hundred years later than this. The high antiquity of the Etruscan is therefore beyond question. But its highly evolved art and culture show that we have no longer to do with European origins; to discuss it further would lead us to trench upon the field of classical rather than prehistoric archæology. V. The northwestern corner of Europe, including Scandinavia, Denmark, and the Baltic plain of Germany, throughout the prehistoric period has been characterized by backwardness of culture as compared with the rest of Europe. It was populated from the south, deriving a large part of such primitive civilization as it possessed from the south and the southeast as well. That this region was necessarily uninhabited during the Glacial epoch, long after the advent of man in southern Europe, is indubitable. It is proved by the extent of the glaciated area, which extends on the mainland as far south as Hamburg, Berlin, and Posen, and over the entire British Isles at the same time.[13] It was by the melting of this vast sheet of ice that those high level river terraces in France and Belgium were formed, in which the most ancient and primitive implements of human
- 59. manufacture occur. In the area beneath this ice sheet no trace of human occupation until long after this time occurs. This fact of itself, is not absolutely conclusive, for glaciation would have obliterated all traces of anterior habitation or activity. As to the possibility of a tertiary population before the Glacial epoch, it presents too remote a contingency for us to consider, although we do not deny its possibility. It too far antedates prehistory, so to speak. At the notable International Congress of Anthropology and Prehistoric Archæology at Stockholm in 1874 a landmark in these sciences was established by substantial agreement among the leading authorities from all over Europe upon the proposition now before us.[14] First of all, every one subscribed to the view that the palæolithic or oldest stone age was entirely unrepresented in Sweden. The earliest and simplest stone implements discovered in the southern part of that country betray a degree of skill and culture far above that so long prevalent in France and Germany. Stone is not only rubbed and polished into shape, but the complicated art of boring holes in it has been learned. Norway also seems to be lacking in similar evidence of a human population in the very lowest stage of civilization. Stone implements anterior to the discovery of the art of rubbing or polishing are almost unknown. Only about Christiania have any finds at all been made. In Denmark some few very rude implements have been found. They are so scarce as to suggest that they are mere rejects or half-finished ones of a later type. The kitchen middens, or shell heaps, of Jutland, for which the region is most notable, as described by Steenstrup, abound in stone implements. They all represent man in the neolithic age. Polished stones are as abundant as the rudely hammered ones are rare. From the absence of all the very early stone implements, and from the sudden appearance of others of a far more finished type, the possibility of a gradual evolution of culture about Scandinavia in situ is denied on all hands. The art of working stone has surely been introduced from some more favored region. The only place to look for the source of this culture is to the south.
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