Medieval Sourcebook: Tacitus: Germania, trans. Thomas
Gordon
Introductory Note
The dates of the birth and death of Tacitus are uncertain, but it
is probable that he was born about 54 A. D. and died after 117.
He was a contemporary and friend of the younger Pliny, who
addressed to him some of his most famous epistles. Tacitus was
apparently of the equestrian class, was an advocate by training,
and had a reputation as an orator, though none of his speeches
has survived. He held a number of important public offices, and
married the daughter of Agricola, the conqueror of Britain,
whose life he wrote.
The two chief works of Tacitus, the "Annals" and the
"Histories," covered the history of Rome from the death of
Augustus to A. D. 96; but the greater part of the "Histories" is
lost, and the fragment that remains deals only with the year 69
and part of 70. In the "Annals" there are several gaps, but what
survives describes a large part of the reigns of Tiberius,
Claudius, and Nero. His minor works, besides the life of
Agricola, already mentioned, are a "Dialogue on Orators" and
the account of Germany, its situation, its inhabitants, their
character and customs, which is here printed.
Tacitus stands in the front rank of the historians of antiquity for
the accuracy of his learning, the fairness of his judgments, the
richness, concentration, and precision of his style. His great
successor, Gibbon, called him a "philosophical historian, whose
writings will instruct the last generations of mankind"; and
Montaigne knew no author "who, in a work of history, has taken
so broad a view of human events or given a more just analysis
of particular characters."
The "Germany" treatise is a document of the greatest interest
and importance, since it gives us by far the most detailed
account of the state of culture among the tribes that are the
ancestors of the modern Teutonic nations, at the time when they
first came into contact with the civilization of the
Mediterranean.
Germany - Part I
The whole of Germany is thus bounded; separated from Gaul,
from Rhoetia and Pannonia, by the rivers Rhine and Danube;
from Sarmatia and Dacia by mutual fear, or by high mountains:
the rest is encompassed by the ocean, which forms huge bays,
and comprehends a tract of islands immense in extent: for we
have lately known certain nations and kingdoms there, such as
the war discovered. The Rhine rising in the Rhoetian Alps from
a summit altogether rocky and perpendicular, after a small
winding towards the west, is lost in the Northern Ocean. The
Danube issues out of the mountain Abnoba, one very high but
very easy of ascent, and traversing several nations, falls by six
streams into the Euxine Sea; for its seventh channel is absorbed
in the Fenns.
The Germans, I am apt to believe, derive their original from no
other people; and are nowise mixed with different nations
arriving amongst them: since anciently those who went in
search of new buildings, travelled not by land, but were carried
in fleets; and into that mighty ocean so boundless, and, as I may
call it, so repugnant and forbidding, ships from our world rarely
enter. Moreover, besides the dangers from a sea tempestuous,
horrid and unknown, who would relinquish Asia, or Africa, or
Italy, to repair to Germany, a region hideous and rude, under a
rigorous climate, dismal to behold or to manure1 unless the
same were his native country? In their old ballads (which
amongst them are the only sort of registers and history) they
celebrate Tuisto, a God sprung from the earth, and Mannus his
son, as the fathers and founders of the nation. To Mannus they
assign three sons, after whose names so many people are called;
the Ingaevones, dwelling next the ocean; the Herminones, in the
middle country; and all the rest, Instaevones. Some, borrowing
a warrant from the darkness of antiquity, maintain that the God
had more sons, that thence came more denominations of people,
the Marsians, Gambrians, Suevians, and Vandalians, and that
these are the names truly genuine and original. For the rest, they
affirm Germany to be a recent word, lately bestowed: for that
those who first passed the Rhine and expulsed the Gauls, and
are now named Tungrians, were then called Germans: and thus
by degrees the name of a tribe prevailed, not that of the nation;
so that by an appellation at first occasioned by terror and
conquest, they afterwards chose to be distinguished, and
assuming a name lately invented were universally called
Germans.
[Footnote 1: To cultivate.]
They have a tradition that Hercules also had been in their
country, and him above all other heroes they extol in their songs
when they advance to battle. Amongst them too are found that
kind of verses by the recital of which (by them called Barding)
they inspire bravery; nay, by such chanting itself they divine
the success of the approaching fight. For, according to the
different din of the battle, they urge furiously, or shrink
timorously. Nor does what they utter, so much seem to be
singing as the voice and exertion of valour. They chiefly study a
tone fierce and harsh, with a broken and unequal murmur, and
therefore apply their shields to their mouths, whence the voice
may by rebounding swell with greater fulness and force. Besides
there are some of opinion, that Ulysses, whilst he wandered
about in his long and fabulous voyages, was carried into this
ocean and entered Germany, and that by him Asciburgium was
founded and named, a city at this day standing and inhabited
upon the bank of the Rhine: nay, that in the same place was
formerly found an altar dedicated to Ulysses, with the name of
his father Laertes added to his own, and that upon the confines
of Germany and Rhoetia are still extant certain monuments and
tombs inscribed with Greek characters. Traditions these which I
mean not either to confirm with arguments of my own or to
refute. Let every one believe or deny the same according to his
own bent.
For myself, I concur in opinion with such as suppose the people
of Germany never to have mingled by inter-marriages with other
nations, but to have remained a people pure, and independent,
and resembling none but themselves. Hence amongst such a
mighty multitude of men, the same make and form is found in
all, eyes stern and blue, yellow hair, huge bodies, but vigorous
only in the first onset. Of pains and labour they are not equally
patient, nor can they at all endure thrift and heat. To bear
hunger and cold they are hardened by their climate and soil.
Their lands, however somewhat different in aspect, yet taken all
together consist of gloomy forests or nasty marshes; lower and
moister towards the confines of Gaul, more mountainous and
windy towards Noricum and Pannonia; very apt to bear grain,
but altogether unkindly to fruit trees; abounding in flocks and
herds, but generally small of growth. Nor even in their oxen is
found the usual stateliness, no more than the natural ornaments
and grandeur of head. In the number of their herds they rejoice;
and these are their only, these their most desirable riches. Silver
and gold the Gods have denied them, whether in mercy or in
wrath, I am unable to determine. Yet I would not venture to
aver that in Germany no vein of gold or silver is produced; for
who has ever searched? For the use and possession, it is certain
they care not. Amongst them indeed are to be seen vessels of
silver, such as have been presented to their Princes and
Ambassadors, but holden in no other esteem than vessels made
of earth. The Germans however adjoining to our frontiers value
gold and silver for the purposes of commerce, and are wont to
distinguish and prefer certain of our coins. They who live more
remote are more primitive and simple in their dealings, and
exchange one commodity for another. The money which they
like is the old and long known, that indented,2 or that impressed
with a chariot and two horses. Silver too is what they seek more
than gold, from no fondness or preference, but because small
pieces are more ready in purchasing things cheap and common.
[Footnote 2: With milled edges.]
Neither in truth do they abound in iron, as from the fashion of
their weapons may be gathered. Swords they rarely use, or the
larger spear. They carry javelins or, in their own language,
framms, pointed with a piece of iron short and narrow, but so
sharp and manageable, that with the same weapon they can fight
at a distance or hand to hand, just as need requires. Nay, the
horsemen also are content with a shield and a javelin. The foot
throw likewise weapons missive, each particular is armed with
many, and hurls them a mighty space, all naked or only wearing
a light cassock. In their equipment they show no ostentation;
only that their shields are diversified and adorned with curious
colours. With coats of mail very few are furnished, and hardly
upon any is seen a head-piece or helmet. Their horses are
nowise signal either in fashion or in fleetness; nor taught to
wheel and bound, according to the practice of the Romans: they
only move them forward in a line, or turn them right about, with
such compactness and equality that no one is ever behind the
rest. To one who considers the whole it is manifest, that in their
foot their principal strength lies, and therefore they fight
intermixed with the horse: for such is their swiftness as to
match and suit with the motions and engagements of the
cavalry. So that the infantry are elected from amongst the most
robust of their youth, and placed in front of the army. The
number to be sent is also ascertained, out of every village an
hundred, and by this very name they continue to be called at
home, those of the hundred band: thus what was at first no more
than a number, becomes thenceforth a title and distinction of
honour. In arraying their army, they divide the whole into
distinct battalions formed sharp in front. To recoil in battle,
provided you return again to the attack, passes with them rather
for policy than fear. Even when the combat is no more than
doubtful, they bear away the bodies of their slain. The most
glaring disgrace that can befall them, is to have quitted their
shield; nor to one branded with such ignominy is it lawful to
join in their sacrifices, or to enter into their assemblies; and
many who have escaped in the day of battle, have hanged
themselves to put an end to this their infamy.
In the choice of kings they are determined by the splendour of
their race, in that of generals by their bravery. Neither is the
power of their kings unbounded or arbitrary: and their generals
procure obedience not so much by the force of their authority as
by that of their example, when they appear enterprising and
brave, when they signalise themselves by courage and prowess;
and if they surpass all in admiration and pre-eminence, if they
surpass all at the head of an army. But to none else but the
Priests is it allowed to exercise correction, or to inflict bonds or
stripes. Nor when the Priests do this, is the same considered as
a punishment, or arising from the orders of the general, but
from the immediate command of the Deity, Him whom they
believe to accompany them in war. They therefore carry with
them when going to fight, certain images and figures taken out
of their holy groves. What proves the principal incentive to
their valour is, that it is not at random nor by the fortuitous
conflux of men that their troops and pointed battalions are
formed, but by the conjunction of whole families, and tribes of
relations. Moreover, close to the field of battle are lodged all
the nearest and most interesting pledges of nature. Hence they
hear the doleful howlings of their wives, hence the cries of their
tender infants. These are to each particular the witnesses whom
he most reverences and dreads; these yield him the praise which
affect him most. Their wounds and maims they carry to their
mothers, or to their wives, neither are their mothers or wives
shocked in telling, or in sucking their bleeding sores.3 Nay, to
their husbands and sons whilst engaged in battle, they
administer meat and encouragement.
[Footnote 3: Nec illae numerare aut exigere plagas pavent.]
In history we find, that some armies already yielding and ready
to fly, have been by the women restored, through their
inflexible importunity and entreaty, presenting their breasts,
and showing their impending captivity; an evil to the Germans
then by far most dreadful when it befalls their women. So that
the spirit of such cities as amongst their hostages are enjoined
to send their damsels of quality, is always engaged more
effectually than that of others. They even believe them endowed
with something celestial and the spirit of prophecy. Neither do
they disdain to consult them, nor neglect the responses which
they return. In the reign of the deified Vespasian, we have seen
Veleda for a long time, and by many nations, esteemed and
adored as a divinity. In times past they likewise worshipped
Aurinia and several more, from no complaisance or effort of
flattery, nor as Deities of their own creating.
Of all the Gods, Mercury is he whom they worship most. To him
on certain stated days it is lawful to offer even human victims.
Hercules and Mars they appease with beasts usually allowed for
sacrifice. Some of the Suevians make likewise immolations to
Isis. Concerning the cause and original of this foreign sacrifice
I have found small light; unless the figure of her image formed
like a ialley, show that such devotion arrived from abroad. For
the rest, from the grandeur and majesty of beings celestial, they
judge it altogether unsuitable to hold the Gods enclosed within
walls, or to represent them under any human likeness. They
consecrate whole woods and groves, and by the names of the
Gods they call these recesses; divinities these, which only in
contemplation and mental reverence they behold.
To the use of lots and auguries, they are addicted beyond all
other nations. Their method of divining by lots is exceedingly
simple. From a tree which bears fruit they cut a twig, and divide
it into two small pieces. These they distinguish by so many
several marks, and throw them at random and without order
upon a white garment. Then the Priest of the community, if for
the public the lots are consulted, or the father of a family about
a private concern, after he has solemnly invoked the Gods, with
eyes lifted up to heaven, takes up every piece thrice, and having
done thus forms a judgment according to the marks before
made. If the chances have proved forbidding, they are no more
consulted upon the same affair during the same day: even when
they are inviting, yet, for confirmation, the faith of auguries too
is tried. Yea, here also is the known practice of divining events
from the voices and flight of birds. But to this nation it is
peculiar, to learn presages and admonitions divine from horses
also. These are nourished by the State in the same sacred woods
and groves, all milk-white and employed in no earthly labour.
These yoked in the holy chariot, are accompanied by the Priest
and the King, or the Chief of the Community, who both
carefully observed his actions and neighing. Nor in any sort of
augury is more faith and assurance reposed, not by the populace
only, but even by the nobles, even by the Priests. These account
themselves the ministers of the Gods, and the horses privy to
his will. They have likewise another method of divination,
whence to learn the issue of great and mighty wars. From the
nation with whom they are at war they contrive, it avails not
how, to gain a captive: him they engage in combat with one
selected from amongst themselves, each armed after the manner
of his country, and according as the victory falls to this or to
the other, gather a presage of the whole.
Affairs of smaller moment the chiefs determine: about matters
of higher consequence the whole nation deliberates; yet in such
sort, that whatever depends upon the pleasure and decision of
the people, is examined and discussed by the chiefs. Where no
accident or emergency intervenes, they assemble upon stated
days, either, when the moon changes, or is full: since they
believe such seasons to be the most fortunate for beginning all
transactions. Neither in reckoning of time do they count, like
us, the number of days but that of nights. In this style their
ordinances are framed, in this style their diets appointed; and
with them the night seems to lead and govern the day. From
their extensive liberty this evil and default flows, that they meet
not at once, nor as men commanded and afraid to disobey; so
that often the second day, nay often the third, is consumed
through the slowness of the members in assembling. They sit
down as they list, promiscuously, like a crowd, and all armed. It
is by the Priests that silence is enjoined, and with the power of
correction the Priests are then invested. Then the King or Chief
is heard, as are others, each according to his precedence in age,
or in nobility, or in warlike renown, or in eloquence; and the
influence of every speaker proceeds rather from his ability to
persuade than from any authority to command. If the
proposition displease, they reject it by an inarticulate murmur:
if it be pleasing, they brandish their javelins. The most
honourable manner of signifying their assent, is to express their
applause by the sound of their arms.
In the assembly it is allowed to present accusations, and to
prosecute capital offences. Punishments vary according to the
quality of the crime. Traitors and deserters they hang upon
trees. Cowards, and sluggards, and unnatural prostitutes they
smother in mud and bogs under an heap of hurdles. Such
diversity in their executions has this view, that in punishing of
glaring iniquities, it behoves likewise to display them to sight;
but effeminacy and pollution must be buried and concealed. In
lighter transgressions too the penalty is measured by the fault,
and the delinquents upon conviction are condemned to pay a
certain number of horses or cattle. Part of this mulct accrues to
the King or the community, part to him whose wrongs are
vindicated, or to his next kindred. In the same assemblies are
also chosen their chiefs or rulers, such as administer justice in
their villages and boroughs. To each of these are assigned an
hundred persons chosen from amongst the populace, to
accompany and assist him, men who help him at once with their
authority and their counsel.
Without being armed they traisact nothing, whether of public or
private concernment. But it is repugnant to their custom for any
man to use arms, before the community has attested his capacity
to wield them. Upon such testimonial, either one of the rulers,
or his father, or some kinsman dignify the young man in the
midst of the assembly, with a shield and javelin. This amongst
them is the manly robe, this the first degree of honour conferred
upon their youth. Before this they seem no more than part of a
private family, but thenceforward part of the Commonweal. The
princely dignity they confer even upon striplings, whose race is
eminently noble, or whose fathers have done great and signal
services to the State. For about the rest, who are more vigorous
and long since tried, they crowd to attend: nor is it any shame to
be seen amongst the followers of these. Nay, there are lilkewise
degrees of followers, higher or lower, just as he whom they
follow judges fit. Mighty too is the emulation amongst these
followers, of each to be first in favour with his Prince; mighty
also the emulation of the Princes, to excel in the number and
valour of followers. This is their principal state, this their chief
force, to be at all times surrounded with a huge band of chosen
young men, for ornament and glory in peace, for security and
defence in war. Nor is it amongst his own people only, but even
from the neighbouring communities, that any of their Princes
reaps so much renown and a name so great, when he surpasses
in the number and magnanimity of his followers. For such are
courted by Embassies, and distinguished with presents, and by
the terror of their fame alone often dissipate wars.
In the day of battle, it is scandalous to the Prince to be
surpassed in feats of bravery, scandalous to his followers to fail
in matching the bravery of the Prince. But it is infamy during
life, and indelible reproach, to return alive from a battle where
their Prince was slain. To preserve their Prince, to defend him,
and to ascribe to his glory all their own valorous deeds, is the
sum and most sacred part of their oath. The Princes fight for
victory; for the Prince his followers fight. Many of the young
nobility, when their own community comes to languish in its
vigour by long peace and inactivity, betake themselves through
impatience to other States which then prove to be in war. For,
besides that this people cannot brook repose, besides that by
perilous adventures they more quickly blazon their fame, they
cannot otherwise than by violence and war support their huge
train of retainers. For from the liberality of their Prince, they
demand and enjoy that war-horse of theirs, with that victorious
javelin dyed in the blood of their enemies. In the place of pay,
they are supplied with a daily table and repasts; though grossly
prepared, yet very profuse. For maintaining such liberality and
munificence, a fund is furnished by continual wars and plunder.
Nor could you so easily persuade them to cultivate the ground,
or to await the return of the seasons and produce of the year, as
to provoke the foe and to risk wounds and death: since stupid
and spiritless they account it, to acquire by their sweat what
they can gain by their blood.
Upon any recess from war, they do not much attend the chase.
Much more of their time they pass in indolence, resigned to
sleep and repasts.4 All the most brave, all the most warlike,
apply to nothing at all; but to their wives, to the ancient men,
and to every the most impotent domestic, trust all the care of
their house, and of their lands and possessions. They themselves
loiter.5 Such is the amazing diversity of their nature, that in the
same men is found so much delight in sloth, with so much
enmity to tranquillity and repose. The communities are wont, of
their own accord and man by man, to bestow upon their Princes
a certain number of beasts, or a certain portion of grain; a
contribution which passes indeed for a mark of reverence and
honour, but serves also to supply their necessities. They chiefly
rejoice in the gifts which come from the bordering countries,
such as are sent not only by particulars but in the name of the
State; curious horses, splendid armour, rich harness, with
collars of silver and gold. Now too they have learnt, what we
have taught them, to receive money.
[Footnote 4: "Dediti somno, ciboque:" handed over to sloth and
gluttony.]
[Footnote 5: Are rude and lazy.]
That none of the several people in Germany live together in
cities, is abundantly known; nay, that amongst them none of
their dwellings are suffered to be contiguous. They inhabit apart
and distinct, just as a fountain, or a field, or a wood happened
to invite them to settle. They raise their villages in opposite
rows, but not in our manner with the houses joined one to
another. Every man has a vacant space quite round his own,
whether for security against accidents from fire, or that they
want the art of building. With them in truth, is unknown even
the use of mortar and of tiles. In all their structures they employ
materials quite gross and unhewn, void of fashion and
comeliness. Some parts they besmear with an earth so pure and
resplendent, that it resembles painting and colours. They are
likewise wont to scoop caves deep in the ground, and over them
to lay great heaps of dung. Thither they retire for shelter in the
winter, and thither convey their grain: for by such close places
they mollify the rigorous and excessive cold. Besides when at
any time their enemy invades them, he can only ravage the open
country, but either knows not such recesses as are invisible and
subterraneous; or must suffer them to escape him, on this very
account that he is uncertain where to find them.
For their covering a mantle is what they all wear, fastened with
a clasp or, for want of it, with a thorn. As far as this reaches not
they are naked, and lie whole days before the fire. The most
wealthy are distinguished with a vest, not one large and flowing
like those of Sarmatians and Parthians, but girt close about them
and expressing the proportion of every limb. They likewise wear
the skins of savage beasts, a dress which those bordering upon
the Rhine use without any fondness or delicacy, but about which
such who live further in the country are more curious, as void of
all apparel introduced by commerce. They choose certain wild
beasts, and, having flayed them, diversify their hides with many
spots, as also with the skins of monsters from the deep, such as
are engendered in the distant ocean and in seas unknown.
Neither does the dress of the women differ from that of the men,
save that the women are orderly attired in linen embroidered
with purple, and use no sleeves, so that all their arms are bare.
The upper part of their breast is withal exposed.
Yet the laws of matrimony are severely observed there; nor in
the whole of their manners is aught more praiseworthy than
this: for they are almost the only Barbarians contented with one
wife, excepting a very few amongst them; men of dignity who
marry divers wives, from no wantonness or lubricity, but
courted for the lustre of their family into many alliances.
To the husband, the wife tenders no dowry; but the husband, to
the wife. The parents and relations attend and declare their
approbation of the presents, not presents adapted to feminine
pomp and delicacy, nor such as serve to deck the new married
woman; but oxen and horse accoutred, and a shield, with a
javelin and sword. By virtue of these gifts, she is espoused. She
too on her part brings her husband some arms. This they esteem
the highest tie, these the holy mysteries, and matrimonial Gods.
That the woman may not suppose herself free from the
considerations of fortitude and fighting, or exempt from the
casualties of war, the very first solemnities of her wedding
serve to warn her, that she comes to her husband as a partner in
his hazards and fatigues, that she is to suffer alike with him, to
adventure alike, during peace or during war. This the oxen
joined in the same yoke plainly indicate, this the horse ready
equipped, this the present of arms. 'Tis thus she must be content
to live, thus to resign life. The arms which she then receives she
must preserve inviolate, and to her sons restore the same, as
presents worthy of them, such as their wives may again receive,
and still resign to her grandchildren.
They therefore live in a state of chastity well secured; corrupted
by no seducing shows and public diversions, by no irritations
from banqueting. Of learning and of any secret intercourse by
letters, they are all equally ignorant, men and women. Amongst
a people so numerous, adultery is exceeding rare; a crime
instantly punished, and the punishment left to be inflicted by
the husband. He, having cut off her hair, expells her from his
house naked, in presence of her kindred, and pursues her with
stripes throughout the village. For, to a woman who has
prostituted her person, no pardon is ever granted. However
beautiful she be, however young, however abounding in wealth,
a husband she can never find. In truth, nobody turns vices into
mirth there, nor is the practice of corrupting and of yielding to
corruption, called the custom of the Age. Better still do those
communities, in which none but virgins marry, and where to a
single marriage all their views and inclinations are at once
confined. Thus, as they have but one body and one life, they
take but one husband, that beyond him they may have no
thought, no further wishes, nor love him only as their husband
but as their marriage.6 To restrain generation and the increase
of children, is esteemed an abominable sin, as also to kill
infants newly born. And more powerful with them are good
manners, than with other people are good laws.
In all their houses the children are reared naked and nasty; and
thus grow into those limbs, into that bulk, which with marvel
we behold. They are all nourished with the milk of their own
mothers, and never surrendered to handmaids and nurses. The
lord you cannot discern from the slave, by any superior delicacy
in rearing. Amongst the same cattle they promiscuously live,
upon the same ground they without distinction lie, till at a
proper age the free-born are parted from the rest, and their
bravery recommend them to notice. Slow and late do the young
men come to the use of women, and thus very long preserve the
vigour of youth. Neither are the virgins hastened to wed. They
must both have the same sprightly youth, the like stature, and
marry when equal and able-bodied. Thus the robustness of the
parents is inherited by the children. Children are holden in the
same estimation with their mother's brother, as with their father.
Some hold this tie of blood to be most inviolable and binding,
and in receiving of hostages, such pledges are most considered
and claimed, as they who at once possess affections the most
unalienable, and the most diffuse interest in their family. To
every man, however, his own children are heirs and successors:
wills they make none: for want of children his next akin
inherits; his own brothers, those of his father, or those of his
mother. To ancient men, the more they abound in descendants;
in relations and affinities, so much the more favour and
reverence accrues. From being childless, no advantage nor
estimation is derived.
[Footnote 6: "Sed tamquam matrimonium ament."]
All the enmities of your house, whether of your father or of
your kindred, you must necessarily adopt; as well as oll their
friendships. Neither are such enmities unappeasable and
permanent: since even for so great a crime as homicide,
compensation is made by a fixed number of sheep and cattle,
and by it the whole family is pacified to content. A temper this,
wholesome to the State; because to a free nation, animosities
and faction are always more menacing and perilous. In social
feasts, and deeds of hospitality, no nation upon earth was ever
more liberal and abounding. To refuse admitting under your
roof any man whatsoever, is held wicked and inhuman. Every
man receives every comer, and treats him with repasts as large
as his ability can possibly furnish. When the whole stock is
consumed, he who had treated so hospitably guides and
accompanies his guest to a new scene of hospitality; and both
proceed to the next house, though neither of them invited. Nor
avails it, that they were not: they are there received, with the
same frankness and humanity. Between a stranger and an
acquaintance, in dispensing the rules and benefits of hospitality,
no difference is made. Upon your departure, if you ask
anything, it is the custom to grant it; and with the same facility,
they ask of you. In gifts they delight, but neither claim merit
from what they give, nor own any obligation for what they
receive. Their manner of entertaining their guests is familiar
and kind.
The moment they rise from sleep, which they generally prolong
till late in the day, they bathe, most frequently in warm water;
as in a country where the winter is very long and severe. From
bathing, they sit down to meat; every man apart, upon a
particular seat, and at a separate table. They then proceed to
their affairs, all in arms; as in arms, they no less frequently go
to banquet. To continue drinking night and day without
intermission, is a reproach to no man. Frequent then are their
broils, as usual amongst men intoxicated with liquor; and such
broils rarely terminate in angry words, but for the most part in
maimings and slaughter. Moreover in these their feasts, they
generally deliberate about reconciling parties at enmity, about
forming affinities, choosing of Princes, and finally about peace
and war. For they judge, that at no season is the soul more open
to thoughts that are artless and upright, or more fired with such
as are great and bold. This people, of themselves nowise subtile
or politic, from the freedom of the place and occasion acquire
still more frankness to disclose the most secret motions and
purposes of their hearts. When therefore the minds of all have
been once laid open and declared, on the day following the
several sentiments are revised and canvassed; and to both
conjectures of time, due regard is had. They consult, when they
know not how to dissemble; they determine, when they cannot
mistake.
For their drink, they draw a liquor from barley or other grain;
and ferment the same, so as to make it resemble wine. Nay, they
who dwell upon the bank of the Rhine deal in wine. Their food
is very simple; wild fruit, fresh venison, or coagulated milk.
They banish hunger without formality, without curious dressing
and curious fare. In extinguishing thirst, they use not equal
temperance. If you will but humour their excess in drinking, and
supply them with as much as they covet, it will be no less easy
to vanquish them by vices than by arms.
Of public diversions they have but one sort, and in all their
meetings the same is still exhibited. Young men, such as make
it their pastime, fling themselves naked and dance amongst
sharp swords and the deadly points of javelins. From habit they
acquire their skill, and from their skill a graceful manner; yet
from hence draw no gain or hire: though this adventurous gaiety
has its reward namely, that of pleasing the spectators. What is
marvellous, playing at dice is one of their most serious
employments; and even sober, they are gamesters: nay, so
desperately do they venture upon the chance of winning or
losing, that when their whole substance is played away, they
stake their liberty and their persons upon one and the last throw.
The loser goes calmly into voluntary bondage. However
younger he be, however stronger, he tamely suffers himself to
be bound and sold by the winner. Such is their perseverance in
an evil course: they themselves call it honour.
Slaves of this class, they exchange away in commerce, to free
themselves too from the shame of such a victory. Of their other
slaves they make not such use as we do of ours, by distributing
amongst them the several offices and employments of the
family. Each of them has a dwelling of his own, each a
household to govern. His lord uses him like a tenant, and
obliges him to pay a quantity of grain, or of cattle, or of cloth.
Thus far only the subserviency of the slave extends. All the
other duties in a family, not the slaves, but the wives and
children discharge. To inflict stripes upon a slave, or to put him
in chains, or to doom him to severe labour, are things rarely
seen. To kill them they sometimes are wont, not through
correction or government, but in heat and rage, as they would an
enemy, save that no vengeance or penalty follows. The
freedmen very little surpass the slaves, rarely are of moment in
the house; in the community never, excepting only such nations
where arbitrary dominion prevails. For there they bear higher
sway than the free-born, nay, higher than the nobles. In other
countries the inferior condition of freedmen is a proof of public
liberty.
A
ACC 206 Week Two Assignment
Please complete the following exercises below in either Excel
or a word document (but must be single document). You must
show your work where appropriate (leaving the calculations
within Excel cells is acceptable). Save the document, and
submit it in the appropriate week using the Assignment
Submission button.
1. Analysis of stockholders' equity
Star Corporation issued both common and preferred stock
during 20X6. The stockholders' equity sections of the company's
balance sheets at the end of 20X6 and 20X5 follow:
20X6
20X5
Preferred stock, $100 par value, 10%
$580,000
$500,000
Common stock, $10 par value
2,350,000
1,750,000
Paid-in capital in excess of par value
Preferred
24,000
—
Common
4,620,000
3,600,000
Retained earnings
8,470,000
6,920,000
Total stockholders' equity
$16,044,000
$12,770,000
a. Compute the number of preferred shares that were issued
during 20X6.
b. Calculate the average issue price of the common stock sold in
20X6.
c. By what amount did the company's paid-in capital increase
during 20X6?
d. Did Star's total legal capital increase or decrease during
20X6? By what amount?
2. Bond computations: Straight-line amortization
Southlake Corporation issued $900,000 of 8% bonds on March
1, 20X1. The bonds pay interest on March 1 and September 1
and mature in 10 years. Assume the independent cases that
follow.
· Case A—The bonds are issued at 100.
· Case B—The bonds are issued at 96.
· Case C—The bonds are issued at 105.
Southlake uses the straight-line method of amortization.
Instructions:
Complete the following table:
Case A
Case B
Case C
a. Cash inflow on the issuance date
_______
_______
_______
b. Total cash outflow through maturity
_______
_______
_______
c. Total borrowing cost over the life of the bond issue
_______
_______
_______
d. Interest expense for the year ended December 31, 20X1
_______
_______
_______
e. Amortization for the year ended December 31, 20X1
_______
_______
_______
f. Unamortized premium as of December 31, 20X1
_______
_______
_______
g. Unamortized discount as of December 31, 20X1
_______
_______
_______
h. Bond carrying value as of December 31, 20X1
_______
_______
_______
3. Definitions of manufacturing concepts
Interstate Manufacturing produces brass fasteners and incurred
the following costs for the year just ended:
Materials and supplies used
Brass
$75,000
Repair parts
16,000
Machine lubricants
9,000
Wages and salaries Machine operators
128,000
Production supervisors
64,000
Maintenance personnel
41,000
Other factory overhead Variable
35,000
Fixed
46,000
Sales commissions
20,000
Compute:
a. Total direct materials consumed
b. Total direct labor
c. Total prime cost
d. Total conversion cost
4. Schedule of cost of goods manufactured, income statement
The following information was taken from the ledger of
Jefferson Industries, Inc.:
Direct labor
$85,000
Administrative expenses
$59,000
Selling expenses
34,000
Work in. process:
Sales
300,000
Jan. 1
29,000
Finished goods
Dec. 31
21,000
Jan. 1
115,000
Direct material purchases
88,000
Dec. 31
131,000
Depreciation: factory
18,000
Raw (direct) materials on hand
Indirect materials used
10,000
Jan. 1
31,000
Indirect labor
24,000
Dec. 31
40,000
Factory taxes
8,000
Factory utilities
11,000
Prepare the following:
a. A schedule of cost of goods manufactured for the year ended
December 31.
b. An income statement for the year ended December 31.
5. Manufacturing statements and cost behavior
Tampa Foundry began operations during the current year,
manufacturing various products for industrial use. One such
product is light-gauge aluminum, which the company sells for
$36 per roll. Cost information for the year just ended follows.
Per Unit
Variable Cost
Fixed Cost
Direct materials
$4.50
$ —
Direct labor
6.5
—
Factory overhead
9
50,000
Selling
—
70,000
Administrative
—
135,000
Production and sales totaled 20,000 rolls and 17,000 rolls,
respectively There is no work in process. Tampa carries its
finished goods inventory at the average unit cost of production.
Instructions:
a. Determine the cost of the finished goods inventory of light-
gauge aluminum.
b. Prepare an income statement for the current year ended
December 31
c. On the basis of the information presented:
1. Does it appear that the company pays commissions to its
sales staff? Explain.
2. What is the likely effect on the $4.50 unit cost of direct
materials if next year's production increases? Why?
Medieval Sourcebook
Tacitus 
Germania, trans. Thomas GordonInt.docx

Medieval Sourcebook
Tacitus 
Germania, trans. Thomas GordonInt.docx

  • 1.
    Medieval Sourcebook: Tacitus:Germania, trans. Thomas Gordon Introductory Note The dates of the birth and death of Tacitus are uncertain, but it is probable that he was born about 54 A. D. and died after 117. He was a contemporary and friend of the younger Pliny, who addressed to him some of his most famous epistles. Tacitus was apparently of the equestrian class, was an advocate by training, and had a reputation as an orator, though none of his speeches has survived. He held a number of important public offices, and married the daughter of Agricola, the conqueror of Britain, whose life he wrote. The two chief works of Tacitus, the "Annals" and the "Histories," covered the history of Rome from the death of Augustus to A. D. 96; but the greater part of the "Histories" is lost, and the fragment that remains deals only with the year 69 and part of 70. In the "Annals" there are several gaps, but what survives describes a large part of the reigns of Tiberius, Claudius, and Nero. His minor works, besides the life of Agricola, already mentioned, are a "Dialogue on Orators" and the account of Germany, its situation, its inhabitants, their character and customs, which is here printed. Tacitus stands in the front rank of the historians of antiquity for the accuracy of his learning, the fairness of his judgments, the richness, concentration, and precision of his style. His great successor, Gibbon, called him a "philosophical historian, whose writings will instruct the last generations of mankind"; and Montaigne knew no author "who, in a work of history, has taken so broad a view of human events or given a more just analysis of particular characters." The "Germany" treatise is a document of the greatest interest and importance, since it gives us by far the most detailed account of the state of culture among the tribes that are the ancestors of the modern Teutonic nations, at the time when they
  • 2.
    first came intocontact with the civilization of the Mediterranean. Germany - Part I The whole of Germany is thus bounded; separated from Gaul, from Rhoetia and Pannonia, by the rivers Rhine and Danube; from Sarmatia and Dacia by mutual fear, or by high mountains: the rest is encompassed by the ocean, which forms huge bays, and comprehends a tract of islands immense in extent: for we have lately known certain nations and kingdoms there, such as the war discovered. The Rhine rising in the Rhoetian Alps from a summit altogether rocky and perpendicular, after a small winding towards the west, is lost in the Northern Ocean. The Danube issues out of the mountain Abnoba, one very high but very easy of ascent, and traversing several nations, falls by six streams into the Euxine Sea; for its seventh channel is absorbed in the Fenns. The Germans, I am apt to believe, derive their original from no other people; and are nowise mixed with different nations arriving amongst them: since anciently those who went in search of new buildings, travelled not by land, but were carried in fleets; and into that mighty ocean so boundless, and, as I may call it, so repugnant and forbidding, ships from our world rarely enter. Moreover, besides the dangers from a sea tempestuous, horrid and unknown, who would relinquish Asia, or Africa, or Italy, to repair to Germany, a region hideous and rude, under a rigorous climate, dismal to behold or to manure1 unless the same were his native country? In their old ballads (which amongst them are the only sort of registers and history) they celebrate Tuisto, a God sprung from the earth, and Mannus his son, as the fathers and founders of the nation. To Mannus they assign three sons, after whose names so many people are called; the Ingaevones, dwelling next the ocean; the Herminones, in the middle country; and all the rest, Instaevones. Some, borrowing a warrant from the darkness of antiquity, maintain that the God had more sons, that thence came more denominations of people,
  • 3.
    the Marsians, Gambrians,Suevians, and Vandalians, and that these are the names truly genuine and original. For the rest, they affirm Germany to be a recent word, lately bestowed: for that those who first passed the Rhine and expulsed the Gauls, and are now named Tungrians, were then called Germans: and thus by degrees the name of a tribe prevailed, not that of the nation; so that by an appellation at first occasioned by terror and conquest, they afterwards chose to be distinguished, and assuming a name lately invented were universally called Germans. [Footnote 1: To cultivate.] They have a tradition that Hercules also had been in their country, and him above all other heroes they extol in their songs when they advance to battle. Amongst them too are found that kind of verses by the recital of which (by them called Barding) they inspire bravery; nay, by such chanting itself they divine the success of the approaching fight. For, according to the different din of the battle, they urge furiously, or shrink timorously. Nor does what they utter, so much seem to be singing as the voice and exertion of valour. They chiefly study a tone fierce and harsh, with a broken and unequal murmur, and therefore apply their shields to their mouths, whence the voice may by rebounding swell with greater fulness and force. Besides there are some of opinion, that Ulysses, whilst he wandered about in his long and fabulous voyages, was carried into this ocean and entered Germany, and that by him Asciburgium was founded and named, a city at this day standing and inhabited upon the bank of the Rhine: nay, that in the same place was formerly found an altar dedicated to Ulysses, with the name of his father Laertes added to his own, and that upon the confines of Germany and Rhoetia are still extant certain monuments and tombs inscribed with Greek characters. Traditions these which I mean not either to confirm with arguments of my own or to refute. Let every one believe or deny the same according to his
  • 4.
    own bent. For myself,I concur in opinion with such as suppose the people of Germany never to have mingled by inter-marriages with other nations, but to have remained a people pure, and independent, and resembling none but themselves. Hence amongst such a mighty multitude of men, the same make and form is found in all, eyes stern and blue, yellow hair, huge bodies, but vigorous only in the first onset. Of pains and labour they are not equally patient, nor can they at all endure thrift and heat. To bear hunger and cold they are hardened by their climate and soil. Their lands, however somewhat different in aspect, yet taken all together consist of gloomy forests or nasty marshes; lower and moister towards the confines of Gaul, more mountainous and windy towards Noricum and Pannonia; very apt to bear grain, but altogether unkindly to fruit trees; abounding in flocks and herds, but generally small of growth. Nor even in their oxen is found the usual stateliness, no more than the natural ornaments and grandeur of head. In the number of their herds they rejoice; and these are their only, these their most desirable riches. Silver and gold the Gods have denied them, whether in mercy or in wrath, I am unable to determine. Yet I would not venture to aver that in Germany no vein of gold or silver is produced; for who has ever searched? For the use and possession, it is certain they care not. Amongst them indeed are to be seen vessels of silver, such as have been presented to their Princes and Ambassadors, but holden in no other esteem than vessels made of earth. The Germans however adjoining to our frontiers value gold and silver for the purposes of commerce, and are wont to distinguish and prefer certain of our coins. They who live more remote are more primitive and simple in their dealings, and exchange one commodity for another. The money which they like is the old and long known, that indented,2 or that impressed with a chariot and two horses. Silver too is what they seek more than gold, from no fondness or preference, but because small
  • 5.
    pieces are moreready in purchasing things cheap and common. [Footnote 2: With milled edges.] Neither in truth do they abound in iron, as from the fashion of their weapons may be gathered. Swords they rarely use, or the larger spear. They carry javelins or, in their own language, framms, pointed with a piece of iron short and narrow, but so sharp and manageable, that with the same weapon they can fight at a distance or hand to hand, just as need requires. Nay, the horsemen also are content with a shield and a javelin. The foot throw likewise weapons missive, each particular is armed with many, and hurls them a mighty space, all naked or only wearing a light cassock. In their equipment they show no ostentation; only that their shields are diversified and adorned with curious colours. With coats of mail very few are furnished, and hardly upon any is seen a head-piece or helmet. Their horses are nowise signal either in fashion or in fleetness; nor taught to wheel and bound, according to the practice of the Romans: they only move them forward in a line, or turn them right about, with such compactness and equality that no one is ever behind the rest. To one who considers the whole it is manifest, that in their foot their principal strength lies, and therefore they fight intermixed with the horse: for such is their swiftness as to match and suit with the motions and engagements of the cavalry. So that the infantry are elected from amongst the most robust of their youth, and placed in front of the army. The number to be sent is also ascertained, out of every village an hundred, and by this very name they continue to be called at home, those of the hundred band: thus what was at first no more than a number, becomes thenceforth a title and distinction of honour. In arraying their army, they divide the whole into distinct battalions formed sharp in front. To recoil in battle, provided you return again to the attack, passes with them rather for policy than fear. Even when the combat is no more than doubtful, they bear away the bodies of their slain. The most
  • 6.
    glaring disgrace thatcan befall them, is to have quitted their shield; nor to one branded with such ignominy is it lawful to join in their sacrifices, or to enter into their assemblies; and many who have escaped in the day of battle, have hanged themselves to put an end to this their infamy. In the choice of kings they are determined by the splendour of their race, in that of generals by their bravery. Neither is the power of their kings unbounded or arbitrary: and their generals procure obedience not so much by the force of their authority as by that of their example, when they appear enterprising and brave, when they signalise themselves by courage and prowess; and if they surpass all in admiration and pre-eminence, if they surpass all at the head of an army. But to none else but the Priests is it allowed to exercise correction, or to inflict bonds or stripes. Nor when the Priests do this, is the same considered as a punishment, or arising from the orders of the general, but from the immediate command of the Deity, Him whom they believe to accompany them in war. They therefore carry with them when going to fight, certain images and figures taken out of their holy groves. What proves the principal incentive to their valour is, that it is not at random nor by the fortuitous conflux of men that their troops and pointed battalions are formed, but by the conjunction of whole families, and tribes of relations. Moreover, close to the field of battle are lodged all the nearest and most interesting pledges of nature. Hence they hear the doleful howlings of their wives, hence the cries of their tender infants. These are to each particular the witnesses whom he most reverences and dreads; these yield him the praise which affect him most. Their wounds and maims they carry to their mothers, or to their wives, neither are their mothers or wives shocked in telling, or in sucking their bleeding sores.3 Nay, to their husbands and sons whilst engaged in battle, they administer meat and encouragement. [Footnote 3: Nec illae numerare aut exigere plagas pavent.]
  • 7.
    In history wefind, that some armies already yielding and ready to fly, have been by the women restored, through their inflexible importunity and entreaty, presenting their breasts, and showing their impending captivity; an evil to the Germans then by far most dreadful when it befalls their women. So that the spirit of such cities as amongst their hostages are enjoined to send their damsels of quality, is always engaged more effectually than that of others. They even believe them endowed with something celestial and the spirit of prophecy. Neither do they disdain to consult them, nor neglect the responses which they return. In the reign of the deified Vespasian, we have seen Veleda for a long time, and by many nations, esteemed and adored as a divinity. In times past they likewise worshipped Aurinia and several more, from no complaisance or effort of flattery, nor as Deities of their own creating. Of all the Gods, Mercury is he whom they worship most. To him on certain stated days it is lawful to offer even human victims. Hercules and Mars they appease with beasts usually allowed for sacrifice. Some of the Suevians make likewise immolations to Isis. Concerning the cause and original of this foreign sacrifice I have found small light; unless the figure of her image formed like a ialley, show that such devotion arrived from abroad. For the rest, from the grandeur and majesty of beings celestial, they judge it altogether unsuitable to hold the Gods enclosed within walls, or to represent them under any human likeness. They consecrate whole woods and groves, and by the names of the Gods they call these recesses; divinities these, which only in contemplation and mental reverence they behold. To the use of lots and auguries, they are addicted beyond all other nations. Their method of divining by lots is exceedingly simple. From a tree which bears fruit they cut a twig, and divide it into two small pieces. These they distinguish by so many several marks, and throw them at random and without order
  • 8.
    upon a whitegarment. Then the Priest of the community, if for the public the lots are consulted, or the father of a family about a private concern, after he has solemnly invoked the Gods, with eyes lifted up to heaven, takes up every piece thrice, and having done thus forms a judgment according to the marks before made. If the chances have proved forbidding, they are no more consulted upon the same affair during the same day: even when they are inviting, yet, for confirmation, the faith of auguries too is tried. Yea, here also is the known practice of divining events from the voices and flight of birds. But to this nation it is peculiar, to learn presages and admonitions divine from horses also. These are nourished by the State in the same sacred woods and groves, all milk-white and employed in no earthly labour. These yoked in the holy chariot, are accompanied by the Priest and the King, or the Chief of the Community, who both carefully observed his actions and neighing. Nor in any sort of augury is more faith and assurance reposed, not by the populace only, but even by the nobles, even by the Priests. These account themselves the ministers of the Gods, and the horses privy to his will. They have likewise another method of divination, whence to learn the issue of great and mighty wars. From the nation with whom they are at war they contrive, it avails not how, to gain a captive: him they engage in combat with one selected from amongst themselves, each armed after the manner of his country, and according as the victory falls to this or to the other, gather a presage of the whole. Affairs of smaller moment the chiefs determine: about matters of higher consequence the whole nation deliberates; yet in such sort, that whatever depends upon the pleasure and decision of the people, is examined and discussed by the chiefs. Where no accident or emergency intervenes, they assemble upon stated days, either, when the moon changes, or is full: since they believe such seasons to be the most fortunate for beginning all transactions. Neither in reckoning of time do they count, like us, the number of days but that of nights. In this style their
  • 9.
    ordinances are framed,in this style their diets appointed; and with them the night seems to lead and govern the day. From their extensive liberty this evil and default flows, that they meet not at once, nor as men commanded and afraid to disobey; so that often the second day, nay often the third, is consumed through the slowness of the members in assembling. They sit down as they list, promiscuously, like a crowd, and all armed. It is by the Priests that silence is enjoined, and with the power of correction the Priests are then invested. Then the King or Chief is heard, as are others, each according to his precedence in age, or in nobility, or in warlike renown, or in eloquence; and the influence of every speaker proceeds rather from his ability to persuade than from any authority to command. If the proposition displease, they reject it by an inarticulate murmur: if it be pleasing, they brandish their javelins. The most honourable manner of signifying their assent, is to express their applause by the sound of their arms. In the assembly it is allowed to present accusations, and to prosecute capital offences. Punishments vary according to the quality of the crime. Traitors and deserters they hang upon trees. Cowards, and sluggards, and unnatural prostitutes they smother in mud and bogs under an heap of hurdles. Such diversity in their executions has this view, that in punishing of glaring iniquities, it behoves likewise to display them to sight; but effeminacy and pollution must be buried and concealed. In lighter transgressions too the penalty is measured by the fault, and the delinquents upon conviction are condemned to pay a certain number of horses or cattle. Part of this mulct accrues to the King or the community, part to him whose wrongs are vindicated, or to his next kindred. In the same assemblies are also chosen their chiefs or rulers, such as administer justice in their villages and boroughs. To each of these are assigned an hundred persons chosen from amongst the populace, to accompany and assist him, men who help him at once with their authority and their counsel.
  • 10.
    Without being armedthey traisact nothing, whether of public or private concernment. But it is repugnant to their custom for any man to use arms, before the community has attested his capacity to wield them. Upon such testimonial, either one of the rulers, or his father, or some kinsman dignify the young man in the midst of the assembly, with a shield and javelin. This amongst them is the manly robe, this the first degree of honour conferred upon their youth. Before this they seem no more than part of a private family, but thenceforward part of the Commonweal. The princely dignity they confer even upon striplings, whose race is eminently noble, or whose fathers have done great and signal services to the State. For about the rest, who are more vigorous and long since tried, they crowd to attend: nor is it any shame to be seen amongst the followers of these. Nay, there are lilkewise degrees of followers, higher or lower, just as he whom they follow judges fit. Mighty too is the emulation amongst these followers, of each to be first in favour with his Prince; mighty also the emulation of the Princes, to excel in the number and valour of followers. This is their principal state, this their chief force, to be at all times surrounded with a huge band of chosen young men, for ornament and glory in peace, for security and defence in war. Nor is it amongst his own people only, but even from the neighbouring communities, that any of their Princes reaps so much renown and a name so great, when he surpasses in the number and magnanimity of his followers. For such are courted by Embassies, and distinguished with presents, and by the terror of their fame alone often dissipate wars. In the day of battle, it is scandalous to the Prince to be surpassed in feats of bravery, scandalous to his followers to fail in matching the bravery of the Prince. But it is infamy during life, and indelible reproach, to return alive from a battle where their Prince was slain. To preserve their Prince, to defend him, and to ascribe to his glory all their own valorous deeds, is the sum and most sacred part of their oath. The Princes fight for
  • 11.
    victory; for thePrince his followers fight. Many of the young nobility, when their own community comes to languish in its vigour by long peace and inactivity, betake themselves through impatience to other States which then prove to be in war. For, besides that this people cannot brook repose, besides that by perilous adventures they more quickly blazon their fame, they cannot otherwise than by violence and war support their huge train of retainers. For from the liberality of their Prince, they demand and enjoy that war-horse of theirs, with that victorious javelin dyed in the blood of their enemies. In the place of pay, they are supplied with a daily table and repasts; though grossly prepared, yet very profuse. For maintaining such liberality and munificence, a fund is furnished by continual wars and plunder. Nor could you so easily persuade them to cultivate the ground, or to await the return of the seasons and produce of the year, as to provoke the foe and to risk wounds and death: since stupid and spiritless they account it, to acquire by their sweat what they can gain by their blood. Upon any recess from war, they do not much attend the chase. Much more of their time they pass in indolence, resigned to sleep and repasts.4 All the most brave, all the most warlike, apply to nothing at all; but to their wives, to the ancient men, and to every the most impotent domestic, trust all the care of their house, and of their lands and possessions. They themselves loiter.5 Such is the amazing diversity of their nature, that in the same men is found so much delight in sloth, with so much enmity to tranquillity and repose. The communities are wont, of their own accord and man by man, to bestow upon their Princes a certain number of beasts, or a certain portion of grain; a contribution which passes indeed for a mark of reverence and honour, but serves also to supply their necessities. They chiefly rejoice in the gifts which come from the bordering countries, such as are sent not only by particulars but in the name of the State; curious horses, splendid armour, rich harness, with collars of silver and gold. Now too they have learnt, what we
  • 12.
    have taught them,to receive money. [Footnote 4: "Dediti somno, ciboque:" handed over to sloth and gluttony.] [Footnote 5: Are rude and lazy.] That none of the several people in Germany live together in cities, is abundantly known; nay, that amongst them none of their dwellings are suffered to be contiguous. They inhabit apart and distinct, just as a fountain, or a field, or a wood happened to invite them to settle. They raise their villages in opposite rows, but not in our manner with the houses joined one to another. Every man has a vacant space quite round his own, whether for security against accidents from fire, or that they want the art of building. With them in truth, is unknown even the use of mortar and of tiles. In all their structures they employ materials quite gross and unhewn, void of fashion and comeliness. Some parts they besmear with an earth so pure and resplendent, that it resembles painting and colours. They are likewise wont to scoop caves deep in the ground, and over them to lay great heaps of dung. Thither they retire for shelter in the winter, and thither convey their grain: for by such close places they mollify the rigorous and excessive cold. Besides when at any time their enemy invades them, he can only ravage the open country, but either knows not such recesses as are invisible and subterraneous; or must suffer them to escape him, on this very account that he is uncertain where to find them. For their covering a mantle is what they all wear, fastened with a clasp or, for want of it, with a thorn. As far as this reaches not they are naked, and lie whole days before the fire. The most wealthy are distinguished with a vest, not one large and flowing like those of Sarmatians and Parthians, but girt close about them and expressing the proportion of every limb. They likewise wear the skins of savage beasts, a dress which those bordering upon
  • 13.
    the Rhine usewithout any fondness or delicacy, but about which such who live further in the country are more curious, as void of all apparel introduced by commerce. They choose certain wild beasts, and, having flayed them, diversify their hides with many spots, as also with the skins of monsters from the deep, such as are engendered in the distant ocean and in seas unknown. Neither does the dress of the women differ from that of the men, save that the women are orderly attired in linen embroidered with purple, and use no sleeves, so that all their arms are bare. The upper part of their breast is withal exposed. Yet the laws of matrimony are severely observed there; nor in the whole of their manners is aught more praiseworthy than this: for they are almost the only Barbarians contented with one wife, excepting a very few amongst them; men of dignity who marry divers wives, from no wantonness or lubricity, but courted for the lustre of their family into many alliances. To the husband, the wife tenders no dowry; but the husband, to the wife. The parents and relations attend and declare their approbation of the presents, not presents adapted to feminine pomp and delicacy, nor such as serve to deck the new married woman; but oxen and horse accoutred, and a shield, with a javelin and sword. By virtue of these gifts, she is espoused. She too on her part brings her husband some arms. This they esteem the highest tie, these the holy mysteries, and matrimonial Gods. That the woman may not suppose herself free from the considerations of fortitude and fighting, or exempt from the casualties of war, the very first solemnities of her wedding serve to warn her, that she comes to her husband as a partner in his hazards and fatigues, that she is to suffer alike with him, to adventure alike, during peace or during war. This the oxen joined in the same yoke plainly indicate, this the horse ready equipped, this the present of arms. 'Tis thus she must be content to live, thus to resign life. The arms which she then receives she must preserve inviolate, and to her sons restore the same, as
  • 14.
    presents worthy ofthem, such as their wives may again receive, and still resign to her grandchildren. They therefore live in a state of chastity well secured; corrupted by no seducing shows and public diversions, by no irritations from banqueting. Of learning and of any secret intercourse by letters, they are all equally ignorant, men and women. Amongst a people so numerous, adultery is exceeding rare; a crime instantly punished, and the punishment left to be inflicted by the husband. He, having cut off her hair, expells her from his house naked, in presence of her kindred, and pursues her with stripes throughout the village. For, to a woman who has prostituted her person, no pardon is ever granted. However beautiful she be, however young, however abounding in wealth, a husband she can never find. In truth, nobody turns vices into mirth there, nor is the practice of corrupting and of yielding to corruption, called the custom of the Age. Better still do those communities, in which none but virgins marry, and where to a single marriage all their views and inclinations are at once confined. Thus, as they have but one body and one life, they take but one husband, that beyond him they may have no thought, no further wishes, nor love him only as their husband but as their marriage.6 To restrain generation and the increase of children, is esteemed an abominable sin, as also to kill infants newly born. And more powerful with them are good manners, than with other people are good laws. In all their houses the children are reared naked and nasty; and thus grow into those limbs, into that bulk, which with marvel we behold. They are all nourished with the milk of their own mothers, and never surrendered to handmaids and nurses. The lord you cannot discern from the slave, by any superior delicacy in rearing. Amongst the same cattle they promiscuously live, upon the same ground they without distinction lie, till at a proper age the free-born are parted from the rest, and their bravery recommend them to notice. Slow and late do the young
  • 15.
    men come tothe use of women, and thus very long preserve the vigour of youth. Neither are the virgins hastened to wed. They must both have the same sprightly youth, the like stature, and marry when equal and able-bodied. Thus the robustness of the parents is inherited by the children. Children are holden in the same estimation with their mother's brother, as with their father. Some hold this tie of blood to be most inviolable and binding, and in receiving of hostages, such pledges are most considered and claimed, as they who at once possess affections the most unalienable, and the most diffuse interest in their family. To every man, however, his own children are heirs and successors: wills they make none: for want of children his next akin inherits; his own brothers, those of his father, or those of his mother. To ancient men, the more they abound in descendants; in relations and affinities, so much the more favour and reverence accrues. From being childless, no advantage nor estimation is derived. [Footnote 6: "Sed tamquam matrimonium ament."] All the enmities of your house, whether of your father or of your kindred, you must necessarily adopt; as well as oll their friendships. Neither are such enmities unappeasable and permanent: since even for so great a crime as homicide, compensation is made by a fixed number of sheep and cattle, and by it the whole family is pacified to content. A temper this, wholesome to the State; because to a free nation, animosities and faction are always more menacing and perilous. In social feasts, and deeds of hospitality, no nation upon earth was ever more liberal and abounding. To refuse admitting under your roof any man whatsoever, is held wicked and inhuman. Every man receives every comer, and treats him with repasts as large as his ability can possibly furnish. When the whole stock is consumed, he who had treated so hospitably guides and accompanies his guest to a new scene of hospitality; and both proceed to the next house, though neither of them invited. Nor
  • 16.
    avails it, thatthey were not: they are there received, with the same frankness and humanity. Between a stranger and an acquaintance, in dispensing the rules and benefits of hospitality, no difference is made. Upon your departure, if you ask anything, it is the custom to grant it; and with the same facility, they ask of you. In gifts they delight, but neither claim merit from what they give, nor own any obligation for what they receive. Their manner of entertaining their guests is familiar and kind. The moment they rise from sleep, which they generally prolong till late in the day, they bathe, most frequently in warm water; as in a country where the winter is very long and severe. From bathing, they sit down to meat; every man apart, upon a particular seat, and at a separate table. They then proceed to their affairs, all in arms; as in arms, they no less frequently go to banquet. To continue drinking night and day without intermission, is a reproach to no man. Frequent then are their broils, as usual amongst men intoxicated with liquor; and such broils rarely terminate in angry words, but for the most part in maimings and slaughter. Moreover in these their feasts, they generally deliberate about reconciling parties at enmity, about forming affinities, choosing of Princes, and finally about peace and war. For they judge, that at no season is the soul more open to thoughts that are artless and upright, or more fired with such as are great and bold. This people, of themselves nowise subtile or politic, from the freedom of the place and occasion acquire still more frankness to disclose the most secret motions and purposes of their hearts. When therefore the minds of all have been once laid open and declared, on the day following the several sentiments are revised and canvassed; and to both conjectures of time, due regard is had. They consult, when they know not how to dissemble; they determine, when they cannot mistake. For their drink, they draw a liquor from barley or other grain;
  • 17.
    and ferment thesame, so as to make it resemble wine. Nay, they who dwell upon the bank of the Rhine deal in wine. Their food is very simple; wild fruit, fresh venison, or coagulated milk. They banish hunger without formality, without curious dressing and curious fare. In extinguishing thirst, they use not equal temperance. If you will but humour their excess in drinking, and supply them with as much as they covet, it will be no less easy to vanquish them by vices than by arms. Of public diversions they have but one sort, and in all their meetings the same is still exhibited. Young men, such as make it their pastime, fling themselves naked and dance amongst sharp swords and the deadly points of javelins. From habit they acquire their skill, and from their skill a graceful manner; yet from hence draw no gain or hire: though this adventurous gaiety has its reward namely, that of pleasing the spectators. What is marvellous, playing at dice is one of their most serious employments; and even sober, they are gamesters: nay, so desperately do they venture upon the chance of winning or losing, that when their whole substance is played away, they stake their liberty and their persons upon one and the last throw. The loser goes calmly into voluntary bondage. However younger he be, however stronger, he tamely suffers himself to be bound and sold by the winner. Such is their perseverance in an evil course: they themselves call it honour. Slaves of this class, they exchange away in commerce, to free themselves too from the shame of such a victory. Of their other slaves they make not such use as we do of ours, by distributing amongst them the several offices and employments of the family. Each of them has a dwelling of his own, each a household to govern. His lord uses him like a tenant, and obliges him to pay a quantity of grain, or of cattle, or of cloth. Thus far only the subserviency of the slave extends. All the other duties in a family, not the slaves, but the wives and children discharge. To inflict stripes upon a slave, or to put him
  • 18.
    in chains, orto doom him to severe labour, are things rarely seen. To kill them they sometimes are wont, not through correction or government, but in heat and rage, as they would an enemy, save that no vengeance or penalty follows. The freedmen very little surpass the slaves, rarely are of moment in the house; in the community never, excepting only such nations where arbitrary dominion prevails. For there they bear higher sway than the free-born, nay, higher than the nobles. In other countries the inferior condition of freedmen is a proof of public liberty. A ACC 206 Week Two Assignment Please complete the following exercises below in either Excel or a word document (but must be single document). You must show your work where appropriate (leaving the calculations within Excel cells is acceptable). Save the document, and submit it in the appropriate week using the Assignment Submission button. 1. Analysis of stockholders' equity Star Corporation issued both common and preferred stock during 20X6. The stockholders' equity sections of the company's balance sheets at the end of 20X6 and 20X5 follow: 20X6 20X5 Preferred stock, $100 par value, 10% $580,000 $500,000 Common stock, $10 par value 2,350,000 1,750,000
  • 19.
    Paid-in capital inexcess of par value Preferred 24,000 — Common 4,620,000 3,600,000 Retained earnings 8,470,000 6,920,000 Total stockholders' equity $16,044,000 $12,770,000 a. Compute the number of preferred shares that were issued during 20X6. b. Calculate the average issue price of the common stock sold in 20X6. c. By what amount did the company's paid-in capital increase during 20X6? d. Did Star's total legal capital increase or decrease during 20X6? By what amount? 2. Bond computations: Straight-line amortization Southlake Corporation issued $900,000 of 8% bonds on March 1, 20X1. The bonds pay interest on March 1 and September 1 and mature in 10 years. Assume the independent cases that follow.
  • 20.
    · Case A—Thebonds are issued at 100. · Case B—The bonds are issued at 96. · Case C—The bonds are issued at 105. Southlake uses the straight-line method of amortization. Instructions: Complete the following table: Case A Case B Case C a. Cash inflow on the issuance date _______ _______ _______ b. Total cash outflow through maturity _______ _______ _______ c. Total borrowing cost over the life of the bond issue _______ _______ _______ d. Interest expense for the year ended December 31, 20X1 _______ _______ _______ e. Amortization for the year ended December 31, 20X1 _______
  • 21.
    _______ _______ f. Unamortized premiumas of December 31, 20X1 _______ _______ _______ g. Unamortized discount as of December 31, 20X1 _______ _______ _______ h. Bond carrying value as of December 31, 20X1 _______ _______ _______ 3. Definitions of manufacturing concepts Interstate Manufacturing produces brass fasteners and incurred the following costs for the year just ended: Materials and supplies used Brass $75,000 Repair parts 16,000 Machine lubricants
  • 22.
    9,000 Wages and salariesMachine operators 128,000 Production supervisors 64,000 Maintenance personnel 41,000 Other factory overhead Variable 35,000 Fixed 46,000 Sales commissions 20,000 Compute: a. Total direct materials consumed b. Total direct labor
  • 23.
    c. Total primecost d. Total conversion cost 4. Schedule of cost of goods manufactured, income statement The following information was taken from the ledger of Jefferson Industries, Inc.: Direct labor $85,000 Administrative expenses $59,000 Selling expenses 34,000 Work in. process: Sales 300,000 Jan. 1 29,000 Finished goods Dec. 31 21,000 Jan. 1 115,000 Direct material purchases 88,000 Dec. 31 131,000
  • 24.
    Depreciation: factory 18,000 Raw (direct)materials on hand Indirect materials used 10,000 Jan. 1 31,000 Indirect labor 24,000 Dec. 31 40,000 Factory taxes 8,000 Factory utilities 11,000 Prepare the following: a. A schedule of cost of goods manufactured for the year ended December 31. b. An income statement for the year ended December 31. 5. Manufacturing statements and cost behavior Tampa Foundry began operations during the current year, manufacturing various products for industrial use. One such product is light-gauge aluminum, which the company sells for $36 per roll. Cost information for the year just ended follows. Per Unit Variable Cost Fixed Cost
  • 25.
    Direct materials $4.50 $ — Directlabor 6.5 — Factory overhead 9 50,000 Selling — 70,000 Administrative — 135,000 Production and sales totaled 20,000 rolls and 17,000 rolls, respectively There is no work in process. Tampa carries its finished goods inventory at the average unit cost of production. Instructions: a. Determine the cost of the finished goods inventory of light- gauge aluminum. b. Prepare an income statement for the current year ended December 31 c. On the basis of the information presented: 1. Does it appear that the company pays commissions to its sales staff? Explain. 2. What is the likely effect on the $4.50 unit cost of direct materials if next year's production increases? Why?