Ebook PDF Fundamentals of Taxation 2018 Edition 11th Edition by Ana Cruz

(eBook PDF) Fundamentals of Taxation
2018 Edition 11th Edition by Ana Cruz

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8
page vi
Updates to the 2018 Edition

For the 2018 edition of Fundamentals of Taxation, the Cruz author
team has spent considerable time making careful revisions to the
textbook and its supplements. All chapters and tax forms have
been updated for new tax law, making them current through
September 2017. Other updates beyond September can be found in
Connect.
Additional chapter-by-chapter enhancements that have been
made in the 2018 edition include the following:
Chapter 1
Updated text for new tax rate schedules and tax tables as well as
permitted deductions from income.
Updated text for new social security limit.
Chapter 2
Revised the exemption amounts for the dependency deduction and
the standard deduction to reflect applicable inflation-adjustments.
Chapter 3
Changed the maximum deduction and phase out ranges for
employer-provided adoption assistance.
Included updated inflation-adjusted phase out amounts for interest
income exclusion for savings bonds.
Chapter 4
Revised the limits for Health Savings Accounts (HSAs)
The phase out limits for student loan interest were updated.
Moving expense mileage rates were revised.
Expanded coverage of the educator expense deduction.
9
Chapter 5
Modified coverage of deductible medical expenses to reflect that
the 10% AGI threshold now applies to all taxpayers.
Medical-related mileage rates were revised.
The maximum deductible premiums for medical insurance and
long-term care were revised.
Revised the phase-out amounts for the limitation of total itemized
deductions for high income taxpayers.
Chapter 6
The rules and limits for section 179 expense were revised and
updated.
Mileage rates for travel expense were revised.
Chapter 9
Revised phase out amounts for limitation of education credits.
Revised modified adjusted gross income thresholds for the
retirement savings contribution credit.
Revised credit amount and income phase out limitations for the
adoption credit.
Revised income and phase out limitations for the Earned Income
Tax Credit.
Adjusted poverty level amounts used to calculate the premium tax
credit.
Chapter 10
Modified and clarified text related to reporting payroll taxes and
Form 941.
Revised penalty amounts for incorrect or late filing of W-2s.
Chapter 11
Revised contribution limits for defined contribution plans.
Revised phase out thresholds for traditional IRA and Roth IRA
plans.
Chapter 15
Updated text for changes to filing due dates for corporations.
10
11
page vii
Four Primary Teaching

Advantages of Fundamentals
of Taxation
First, we organize the content of Fundamentals of Taxation to
1
closely follow IRS tax forms. We introduce students to
standard IRS forms early and reinforce their use throughout
the text. Actual tax forms are incorporated throughout
giving students the opportunity to understand the principles
behind tax law while they learn how to work with clients to
obtain the information they will need to complete tax forms.
Second, we illustrate the proper reporting of tax issues.
2
We present a tax issue, discuss the legal requirements,
illustrate the proper tax form placement, and show the
completed form in the text. By effectively leading the student
through each issue, we demonstrate how tax form preparation
is the result of a careful process that balances legal
knowledge with practical experience using tax forms.
Third, we integrate an individual income tax software
3
package into the content and refer to its examples. We
instruct students how to use the software to complete returns
using sample “taxpayers” who appear from chapter to
chapter. An important consideration in writing Fundamentals
of Taxation was to allow instructor flexibility. You can
choose to rely heavily on the software, you can incorporate
the software only after you cover the law and the reporting, or
you can deemphasize the software component. This flexible
approach allows you to structure your taxation course the
way you want to.
Fourth, we supplement the content with citations of relevant
4
tax authorities such as the Internal Revenue Code, Treasury
Regulations, Revenue Rulings, Revenue Procedures, and
court cases. These citations are almost always provided in
footnotes. Thus, you and your students can easily use, or not
12
use, the footnote material.
Ana Cruz
Dr. Ana Cruz is Chair of the Business Department at Miami

Dade College, Wolfson Campus, where she utilizes her
extensive experience in the areas of general business,
management, accounting, and taxes. She has worked in the
service, retailing, and manufacturing industries, as well as in
the federal government sector, where she served as a field
examiner for the Internal Revenue Service. Dr. Cruz, a
certified public accountant, has published several articles in
business journals, has participated in several SACS On-Site
Committiees, and has received the Southeast Banking
Corporation Foundation Endowed Teaching Chair (1998) and
the Wolfson Senior Foundation Endowed Teaching Chair
(2002). She was also named the Professor of the Year for the
State of Florida by the Council for Advancement and Support
of Education and the Carnegie Foundation (2005).
13
page viii
How Does Fundamentals
of Taxation Help
Students Better
Understand Tax?
Forms-Based Approach
Examples of completed tax forms demonstrate how tax theory covered
in the text translates to real returns.
Incorporation of real-world tax returns into the text for electronic as
well as manual preparation forces students to learn hands-on skills.
Appendix B includes comprehensive problems for 1040 Schedules A,
C, D, and E. These longer problems include both easy and difficult
schedules to test students'’ comprehension of a range of topics covered
across multiple chapters.
14
The forms-based approach to tax concepts in this

text gives students the opportunity to apply concepts by -
completing actual tax forms both manually and through
tax software—not only giving them a valuable skill but
ultimately making them more employable in today’s
workplace.
—Angela Deaton Mott, Northeast Mississippi Community College
page ix
15
Connect Tax Form Simulations
The Auto-graded Tax Form Simulation, assignable within Connect,

provides a much-improved student experience when solving the tax-
form based problems. The Auto-graded Tax Form Simulation allows
students to apply tax concepts by completing the actual tax forms online
with automatic feedback and grading for both students and professors.
Michael P. Deschamps
16
Michael P. Deschamps received a bachelor of science degree in

accounting, graduating magna cum laude from the University of
San Diego, where he served as the chapter president for Beta
Alpha Psi, the accounting honor society. After working in public
accounting and obtaining his CPA license, he returned to San
Diego State University, where he earned a master’s degree in
taxation and a certificate in financial planning. In addition, he
earned his Enrolled Agent Certificate in 2004. He is currently the
lead accounting instructor at MiraCosta College in Oceanside,
CA, where he has developed a highly regarded tax program
certified by the State of California. He is an active member of
Teachers of Accounting at Two Year Colleges (TACTYC) and
has been a frequent presenter on tax topics at the organization’s
national conventions. He has also given presentations on tax
issues to a variety of organizations.
17
page x
How Does Fundamentals of
Taxation Provide a Clear
Path to Student Success?
Clear Objectives for Your Students

Learning income tax return preparation requires constant reinforcement
and practice. The authors have set up the text to provide an easy-to-
follow format starting with a list of learning objectives, which are then
repeated throughout the text where the related material appears.
Concept Checks are mini-quizzes that test students’ understanding of

each objective.
A summary of the learning objectives appears at the end of each

chapter, providing a quick reference chart for students as they prepare
for exams.
18
The same learning objectives are also referenced in the end-of-chapter

material next to each discussion question, multiple-choice question, and
problem. Additionally, marginal EA tags in the end-of-chapter
material help instructors and students identify specific questions that
will help prepare students for the Enrolled Agent Exam.
Debra Prendergast
Dr. Debra Prendergast has a doctor of philosophy degree in

public policy from the University of Illinois at Chicago, a
master’s of business administration degree from Governors State
University, and a bachelor of arts degree in business
19
administration with a concentration in accounting from Saint

Xavier University in Chicago. She is a licensed and practicing
certified public accountant in Illinois and a certified management
accountant. She began her professional accounting career as a
management advisory services consultant with Grant Thornton
before taking a position as the controller for a corporation in
Chicago. To spend more time with her family, she left her
controller position in 1988 and began a 21-year career with
Northwestern College. In 2010, Dr. Prendergast became the dean
of Business, Mathematics, and Science at Prairie State College.
She served as an officer on the board of Teachers of Accounting
at Two Year Colleges (TACTYC) and on the Precertification
Education Executive committee of the AICPA.
page xi
Surgent Enrolled Agent Exam Review Course!
Surgent has partnered with McGraw Hill Education and is making the
Enrolled Agent Exam Review Course available to you. The Enrolled
Agent credential is awarded by the Internal Revenue Service to tax
preparers who pass the three-part IRS Special Enrollment Examination.
By earning the Enrolled Agent credential, tax preparers are awarded the
same client representation rights as CPAs and attorneys. In addition,
Enrolled Agents historically have a higher lifetime earning potential
20
than tax preparers who do not earn the Enrolled Agent credential.
As a student using Cruz, Fundamentals of Taxation 2018 edition,
you are eligible to receive six months of free access to Part One
(Individual Taxation) of the Surgent Enrolled Agent Exam Review. To
start your free access, please visit
https://www.Surgent.com/McGrawHill/EA and complete the
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McGraw-Hill Customer Experience Group Contact Information

At McGraw-Hill, we understand that getting the most from new
technology can be challenging. That’s why our services don’t stop after
you purchase our products. You can contact our Product Specialists 24
hours a day to get product training online. Or you can search the
knowledge bank of Frequently Asked Questions on our support Web
site. For Customer Support, call 800-331-5094, or visit
www.mhhe.com/support. One of our Technical Support Analysts will
be able to assist you in a timely fashion.
Dan Schisler
Dr. Dan Schisler is a Professor and Research Fellow in the

Accounting Department at East Carolina University. He holds a
doctor of philosophy degree from Memphis State University, a
master’s degree in accounting—tax concentration from Auburn -
University, and a bachelor of science degree in accounting from
Southeastern Louisiana University. In addition to public
accounting experience with Peat Marwick Main & Co, Dr.
21
Schisler has published numerous articles in national academic

and practitioner journals such as Journal of the American
Taxation Association, Advances in Taxation, and Accounting
Horizons. He teaches tax and accounting at the graduate and
undergraduate levels at East Carolina, where he has been
recognized for teaching excellence by numerous teaching awards
at the department, school, and university levels. Dr. Schisler
holds CPA certificates in North Carolina and Louisiana.
page xii
Fundamentals of Taxation features an integrated tax software package

from TaxAct, one of the leading tax preparation software companies in
the market today. Students are instructed in the practical applications of
tax software with exercises that teach how software can be used to
prepare all types of tax returns.
Sample “taxpayers” are used throughout the book, in varying situations,

to give students full exposure to the many types of tax preparation
challenges they will face. This exposure allows students to make the
connection between the tax law, the software inputs, and the tax
output on the appropriate tax forms.
22
Fundamentals of Taxation also provides the instructor with the

flexibility needed in an individual income tax course. Each chapter can
be used with or without the tax software, depending on the objectives
of an individual instructor’s course.
TaxAct features in-depth form instructions that supplement the

Fundamentals of Taxation, making it easier than ever to integrate
software into the classroom. Students are provided with the latest tax
forms via the Check for Updates from the Online tab in the
program, so that at the start of the semester, each student will be
prepared to work with the most up-to-date information available. With
over 120 tax forms, schedules, and worksheets, TaxAct is sure to
have the course materials you will need throughout the semester.
For instructions on how to install the software, please refer to

Chapter 1, Appendix C of this text. You can also visit
www.TaxAct.com today for more information.
I currently use TaxAct for my tax practice, and I

like your choice.
—Natasha Librizzi, Milwaukee Area Technical

College
23
page xiii
How Does Fundamentals
of Taxation Better
Prepare My Students?
From Shoebox to Software
The From Shoebox to Software examples in each chapter help students

understand how they start with a mass of paper provided by a client and
proceed to a completed tax return using tax software. The student can
actually see the jump from the theoretical tax world to practical
application.
Most importantly, students learn how to apply

what they learned by preparing tax returns at the end of
the chapter, and the bonus is they learn how to use tax
software. In 16 weeks, students would have prepared over
24
30 tax returns. This is what attracts students to enroll in

the course. It not only meets their requirement for their
course of study—they walk away with a life skill.
—Lolita M. Lockett, Florida Community

College at Jacksonville
The simulation of real-world situations in each Shoebox example helps

students become professional tax preparers. Their first day of work is
far less stressful because it is not the first time they have seen a Form
1040 or a Schedule D. They are far more productive because they know
where to start and how to complete the work.
25
Another random document with
no related content on Scribd:
the regulation of the pendulum is performed by adding to, or
diminishing the mercury, in the part where the tube is widest.”
In addition to the foregoing description of the mechanism of this Time-piece,
obligingly furnished to the Writer of these Memoirs by Mr. Voight, he has been
likewise favoured by Robert Patterson, Esq. director of the mint, with the
following account of the same extremely accurate instrument, which will
greatly assist the reader in understanding the principles on which it is
constructed.
“In the Astronomical Clock made by Dr. Rittenhouse, and now in

the Hall of the Philosophical Society, I do not know,” says Mr.
Patterson, “that there is any thing peculiar, which requires
mentioning, except the pendulum; especially the apparatus for
counteracting the effects of change of temperature.
“For this purpose, there is fastened on the pendulum-rod (which is

of iron or steel) a glass tube of about thirty-six inches long; bent in
the middle into two parallel branches, at the distance of about an
inch from each other; the bend being placed downwards,
immediately above the bob of the pendulum. The tube is open at one
end, and close at the other: the arm which is close at top is filled,
within about two inches of the lower end or bend, with alcohol, and
the rest of the tube, within about one half of an inch of the upper
extremity or open end, with mercury; a few inches of the tube, at this
extremity, being about twice the width of the rest of the tube.
“Now, when the heat of the air encreases, it will expand the
pendulum-rod; and would thus lower the centre of oscillation, and
cause the clock to go slower: but this effect is completely
counteracted, by the expansion of the alcohol chiefly, and of the
mercury in part; which equally raises the centre of oscillation; and
thus preserves an equable motion in all the variable temperatures of
the atmosphere.”
Description of an Hygrometer; first contrived and used by Dr.
Rittenhouse, about the year 1782.[A45]
The essential part of this Hygrometer consists of two very thin

strips of wood, about a foot long and half an inch broad, glued
together, in such a manner that the grain or fibres of the one shall be
at right angles with the other; so that when this compound strip was
placed in erect position, the grain of one of the pieces of wood would
have a vertical, and that of the other an horizontal position. One end
of this simply constructed instrument is to be made fast to a wall, or
plane board, with the edge outward, and the other end is to be at
liberty to move.
Then, as moisture has little or no effect on the length of a piece of

wood, or in the direction of its fibres, but a very sensible one on its
breadth, or transverse direction, especially when thin, it follows, that
on any increase of moisture in the air, this Hygrometer becomes bent
into a curve, convex on the side of the transverse fibres; and vice
versâ. The degrees, from the greatest dryness to the greatest
moisture, are to be marked on a curve drawn on the board or wall,
described by the motion of the free end of the Hygrometer; and an
index, attached to the moving end of it, will point out, on this
graduated arch, the existing state of the atmosphere at the moment,
in relation to its condition of moisture or dryness: The relative degree
of either, on the smallest change from the one to the other, will be
indicated with much precision; and probably, with much more
uniformity and truth, in the results of long-continued observations,
than can be attained to by the use of Hygrometers constructed of
metal, or any other substance than wood.[A46]
Astronomical Observations, made in the years 1776, 1777 and 1778,

at Philadelphia, by the Rev. Dr. W. Smith, and David Rittenhouse,
John Lukens, and Owen Biddle, Esquires: copied from a
manuscript account of those Observations, drawn up by Dr. Smith;
never before published.
ASTRONOMICAL OBSERVATIONS, 1776.

This year exhibiting little else but scenes of confusion and distress
amidst the calamities of an unhappy war, scarce any attention was
paid, by the members of the American Philosophical Society, to
astronomical or any other literary subjects. It was agreed, however,
by Mr. Rittenhouse, Mr. Lukens and myself, to look out whether
Mercury would touch the Sun’s disc the 2d of November this year; as
a very small difference of latitude from what the Tables give, would
have carried the planet clear of the Sun: but, from our observation of
the transit of this planet, in 1769, we had reason to expect it would
pass further on the Sun, than Halley’s Catalogue gives it.
The following were the observations made, viz.
Nov. 2d, 1776. I got ready the two f. reflector with the largest
object-glass, and shortest eye-tube, magnifying about 95 times.
At 4h per clock—No appearance of the planet on the Sun, and did

not expect it until about half an hour past 4; but as Mr. Lukens and
Mr. Rittenhouse had not yet come to me in the college, I sent to
hasten them.
At 4h 5′ per clock—took my eye from the tube to adjust it, and fix
the smoked glass, to give clearer vision, the atmosphere being hazy.
Having fixed the smoked glass in the proper place, so as to prevent
its sliding or falling with its own weight, and before I had applied my
eye to the telescope again, Mr. Rittenhouse came in; and I desired
him to see if the focus and dark glass were all suitable to his eye, as
they were to mine. I had been about 4′ employed in this adjustment.
At 4h 9′, Mr. Rittenhouse having put his eye to the tube,

immediately called out, that he saw the planet on the Sun.
h
At 4 10′ per clock, we judged ☿ had entered one-third of his
diameter on the Sun.
At 4h 17′, we clearly noted the internal contact of the limbs.

At 4h 45′, we judged the least distance of the nearest limbs to be
rather more than one diameter of ☿; or that the distance of the limbs
was 10″. We-did not apply the micrometer to make any measures; as
we presumed that we could judge the distance as accurately by the
eye, as it could be measured; on account of the haziness of the
atmosphere and the small altitude of the Sun. We kept viewing the
planet till sun-set, the distance of the limbs continuing so nearly the
same, that we could scarce perceive any diminution thereof; though
we were sure also, that it did increase above 10″.[A47]
The following were the Observations made for ascertaining the

Going of the Clock, by William Smith.
Equal Altitudes.
dh ′ ″ h ′ \″
Nov. 39 14 9 2 37 12 ☉ on Merid. per clock h ′ ″
15 44 2 35 35 or mean noon 11 55 40
Equat. Correspond. Alt. + 14.4
Correct Noon per Clock 11 55
54.4
49 32 48 20 56 Mean Noon, or ☉ on 11 56 53
34 33 19 13 Merid. per. Clock
36 14 17 31 Equat. of equal + 13.8
37 20 16 23 Altitudes
14 39
40 54 2 12 53 Correct Noon per Clock 11 57 6.8
78 51 9 9 29 Mean 12 0 19
Noon
52 37 80 per Equat Eq. Alt. + 12
Clock
54 1 3 6 37 12 0 19
Cor. 12 0 31
Noon
per Clock
Per Meridian Mark.
d h ′ ″
8 ☉ West Limb on Merid. 12 0 36
East Limb on do. 12 2 52
—-——
Centre 12 1 44
Correct Noon per Clock.
Applied to Going of Clock.

Nov. 3d, at Noon ′ ″
Clock slower than ☉ 4 5.6 Daily gaining of the Clock over
☉ faster than mean time 16 11 mean or equal time.
Clock faster than m. time 12 5.4
4th,
Clock slower than ☉ 2 53.2 ′ ″
☉ faster than mean time 16 9 From 3d to 4th 1 10.4
Clock faster than m. time 13 15.8
7th,
Clock faster than ☉ 0 31
From 4th mean to
☉ faster than mean time 16 00 7 that a mean 1 5.1
Clock faster than m. time 16 31 per day
8th,
Clock faster than ☉ 1 44
☉ faster than mean time 15 56 From 7th to 8th 1 9
Clock faster than m. time 17 40
Thus the Clock gains at a
mean, per day, 1′ 8″.
Whence, Nov. 2d, at noon, the Clock was 10′ 57″ faster than mean
time, gaining 68″ per day; and 4h 17′ gains 12″, wherefore at the
internal contact, the Clock was 11′ 9″ faster than mean time.
Whence the contact was at 4h 5′ 51″ mean time; or 4h 21′ 2″

apparent time.
Eclipse of the Sun, January 9th, 1777.
The Gregorian Reflector, with the magnifying power of 95, was

made use of for this Observation; which, as well as the Observation
of the Transit of Mercury, was made in the College-Library, to which
the Telescope belongs.
While Mr. Rittenhouse was endeavouring to adjust the two-f.

reflector belonging to the Library of the city of Philadelphia, made by
Short, and which had been borrowed on this occasion, I observed
with the greatest certainty the first contact of ☾’s limb with the ☉,
which was shining very bright, and the telescope in the best order,
viz. at 8h 57′ 27″ per clock.
The same was visible, in about 3″ more, to Mr. Lukens, with the
equal altitude instrument, magnifying about 25 times.
Mr. Rittenhouse had not got the other reflector ready to observe
the beginning of the eclipse: but the end was observed by both of us
to the same instant, viz. at 11h 48′ 50″ per clock.
The clock, at noon, was 23″ slower than mean time, whence
Beginning of the Eclipse 8h 49′ 55″

Apparent time.
End of the same 11 41 15
N.B. The clock stopped once during the Observation, owing, it was
supposed, to the cold weather; but was oiled a little, and set a going
again by a stop-watch that beats seconds, and which was set with
the clock at the beginning of the eclipse: so that she lost no time.
She was examined at noon, and found as above by the meridian
mark. But this mark itself, having been lately shaken with the stormy
weather, is to be re-examined, and also equal altitudes taken the
following days.
The annexed micrometer measures were taken for determining

the quantity of the eclipse, chiefly by Mr. Rittenhouse. More would
have been taken, but the Sun was hid under clouds for about an
hour after the middle of the eclipse, and broke out again a little
before the end.
Micrometer Measures.
h ′ ″ inches. tenths. 500ths.
9 15 0 2 2 6
distances of the cusps.
31 0 3 1 ½
10 17 5 1 1 14 enlightened parts
22 0 1 1 23 remaining.
11 37 0 1 7 6
38 46 1 5 21 distances of the cusps.
42 26 1 2 18
Continuation of the Observations for adjusting the Clock.

Jan. 11th. W. limb on Merid. [A48]
☉’s
E. limb on do.
Centre on do.
Whence clock faster than mean time 0 1′ 46″ per merid. mark.
Equal Altitudes.
h ′ ″
20th. 9 37 20 59 49
39 1 58 6 Mean noon per clock 12 18 34
40 41 2 56 26
21st. W. limb on Merid. 12 20 3
E. limb on do. 22 22
Centre on do. 12 21 12.5
Eq. Alt.
22d. 9 14 10 3 31 10 Mean noon per clock 12 23 50
Eclipse of the Sun, June 24, 1778: Observed by D. Rittenhouse,

John Lukens, Owen Biddle, and William Smith, at the College of
Philadelphia.
The morning being very cloudy, the beginning of the eclipse was
not seen.
At 10h 7′ 40″ per clock, the following micrometer-measure of the

enlightened parts was taken, while the Sun appeared for a few
minutes between clouds, viz. 1in. 9-10ths. 13-500ths. = 16′ 23″.
11h 6′ 57″ per clock end of eclipse distinctly seen, the Sun having
shone clearly for several minutes, the clouds now wholly dispersing,
and the remainder of the day continuing clear.
Observations upon the Clock.

h ′ ″
27th. ☉ on meridian per clock 11 54 50
☉’s app. time of passing meridian 12 2 33.5
Clock slow of app. time 0 7 43.5
July 2d. ☉ on meridian per clock 11 54 50.5

☉’s app. time of passing meridian 12 3 33
Clock slow of app. time 0 8 42.5
A versification of “The Zephyrs”—from Gesner’s Idyls;—a fragment:

copied from a loose scrap of paper, containing, in the hand-writing
of the late Dr. Rittenhouse, all but the three last verses; which have
been now added, by a lady.
First Zephyr.
Why, amidst these blooming roses,

Idly fluttering, dost thou stay?
Come with me to yonder valley,
There we’ll spend the cheerful day.
There, in purest crystal fountain,
Sportive, bathe the am’rous maids;
Where tall willows, on the margin,
Form the closest deepest shades.
Second Zephyr.
No, with thee I will not wander;

To the vale alone repair:
Fan the nymphs you so admire;
A sweeter task employs my care.
Here, in the bosom of these roses,
I cool my wings in pearly dew,
As I lightly skim them over,
Gath’ring all their fragrance too.
First Zephyr.
Your wings in dew of roses steep’d

With all their grateful fragrance stor’d;—
Can you find employment sweeter,
Than yonder cheerful nymphs afford?
Second Zephyr.
Yes, in this path, along the mount,

Each rosy morn a maid appears,
To yon lonely cot advancing,
A basket on her arm she bears.
Two tender infants, and their mother,
Are by her constant bounty fed:
A helpless widow, there residing,
From her receives her daily bread.
See! where she comes,—of all the graces,
The youngest and the fairest too;
Her cheeks, with sweetest blushes glowing,
Are moist’ned with the morning dew.
I haste, with fragrant airs, so cooling,
To fan her tender glowing cheek,—
And kiss the pearly drops, while falling
From her blue eyes, so chaste and meek.[A49]
First Zephyr.
Yes! much more pleasing is your task;

I would imbrue my wings in dew,
And bear the fragrance of these flow’rs,
Melinda to refresh, like you.
But see! she breaks through yonder grove,
Refulgent as a summer’s morn;
Her step is grace—her lip of rose
The smiles of modest worth adorn.
Like you, transported, let me fan her;
Like you, admire the bounteous maid:
For, sure, a fairer face I never
Spread forth my cooling wings to aid.
Diploma.
Praeses et Professores Collegii, seu Universitatis, Gulielmi et

Mariæ, omnibus at quos præsentes literæ pervenerint, Salutem.—
Cum eum in finem gradus academici majoribus nostris prudenter
instituti fuerint, ut viri optimé meriti, seu in gremio nostræ matris
educati, seu aliundi bonarum artium disciplinis eruditi, istis insignibus
a literatorum vulgo secernerentur; sciatis, quod nos, ea sola quæ
possumus viâ, gradu Artium Magistri libenter studioséque concesso,
testamur quanti facimus Davidem Rittenhouse Philosophorum
Principem, qui ingenio nativo Machinam celeberrimam, motus et
phænomena cœlestium manifestius exhibentem, commentus est:—
Idcirco, in solenni convocatione, tricessimo die decembris, Anno
Domini millesimo septingentesimo octogesimo quarto, habito,
conspirantibus omnium suffragiis, eundem virum egregium, Davidem
Rittenhouse, Artium Magistrum creavimus et constituimus.—In
cujus rei testimonium, sigillum Universitatis, quo in hac parte utimur,
præsentibus apponi fecimus. Datum in domo nostræ convocationis,
anno domini, die et mense, prædictis.
J. Madison, Præses, et prof. Ma. and Nat. Phil. G. Wythe, Leg. et

Polit. Prof. Robertus Andrews, Math. Prof. Carolus Bellini,
Neot. Ling. Prof.
Diploma.
Præses et Curatores Collegii Neo-Cæsariensis, omnibus has

Literas lecturis, plurimam Satutem.
Quandoquidem æquum sit et ratione prorsus, consentaneum, ut ii

qui labore et studio bonas didicerunt artes præmia suis meritis digna
referant ut et ipsis benè sit, et aliorum provoceter industria.
Quando etiam huc potissimum spectant amplissima illa jura nostro

Collegio publico Diplomate collata. Quumque clarissimus vir David
Rittenhouse sit non tantum Moribus inculpatus et Ingenio insignis,
sed et sibi tantam in Artibus liberalibus cognitionem Industria
laudabili acquisivit, ut summos Honores Academicos probe
mereatur.
Idcirco notum sit omnibus, quod nos, Senatus-consulto Academico

nec non Facultatis Artium decreto, supradictum Davidem
Rittenhouse Titulo Graduque Doctoris in Legibus adornandum,
et dehinc pro Adepto et Doctore habendum volumus; cujus, hæc
Membrana, Sigillo nostri Collegii rata et Chirographis nostris munita,
Testimonio sit.
Datum Aulæ Nassovicæ, Pridie Calendas Octobris Anno
MDCCLXXXIX.
Joannes Witherspoon, Præses. Joannes Rodgers, Joannes

Bayard, Joannes Woodhull, Guls. Paterson, Isaacus Snowden,
Jacobus Boyd, Joannes Beatty, Guliel. M. Tennent, Andreas Hunter,
Curatores.
An English Obituary Notice of Dr. Rittenhouse: Extracted from the

European Magazine, for July, 1796.
In the sixty-fourth year of his age, died David Rittenhouse, The

American Philosopher. His history is curious, from the admiration in
which his character was held.
Rittenhouse was a native of America; and, in the early part of his

life, he mingled the pursuits of science with the active employments
of a farmer and watch-maker.[A50] In 1769, he was invited by the
American Philosophical Society to join a number of gentlemen who
were then occupied in making some astronomical observations,
when he particularly distinguished himself by the accuracy of his
calculations and the comprehension of his mind. He afterwards
constructed an observatory,[A51] which he superintended in person,
and which was the source of many important discoveries, as well as
greatly tending to the diffusion of knowledge in the western world.
During the American war, he was an active assertor of the cause of
independence. Since the establishment of the peace, he
successively filled the offices of Treasurer of the State of
Pennsylvania and Director of the National Mint; in both of which
capacities, he was alike distinguished for strength of judgment and
integrity of heart. He succeeded the illustrious Franklin in the office
of President of the Philosophical Society; a situation which the bent
of his mind and the course of his studies had rendered him eminently
qualified to fill: and towards the close of his days, he retired from
public life to the enjoyment of domestic happiness; when he formed
a circle of private friends, who will continue to admire his Virtues as a
Man, while the world will applaud his Talents as a Philosopher.
Letter from the Rev. Mr. Cathcart, to the Writer of these Memoirs.
York, 13th. Nov, 1812.
Dear Sir,
The following is a statement of the conversation which took place

between Drs. Sproat and Rittenhouse, mentioned by me to Bishop
White.
At a time when Dr. Rittenhouse was confined by sickness to his

room, or perhaps to his bed,[A52] he sent for the Rev. Dr. Sproat to
visit him. The Doctor was somewhat surprised, on receiving the
message: but as he had made it an uniform rule to visit all who sent
for him, he expressed his surprise at being sent for; observing, that
he could offer no comfort or consolation to any person, who was not
a Believer in the Christian Religion. On hearing this declaration, Dr.
Rittenhouse immediately asked, if Dr. Sproat considered him among
the number of such? To which the Doctor answered; that the world
had generally classed him with them. Dr. Rittenhouse on hearing
this, with great mildness and a smile on his countenance, replied,
that the opinion of the world was sometimes wrong; and, as it
respected himself, he could with truth declare, that ever since he had
examined Christianity and thought upon the subject, he was a firm
believer in it; and, that he expected salvation only in the way and
manner, as proposed in the Gospel.
The above is the substance of what Dr. Sproat mentioned to

myself; and I might add, that when the good old man told it, his eyes
overflowed with tears of joy. It gives me pleasure to be able to
furnish you with this satisfactory proof of Dr. Rittenhouse’s faith; and
which I once introduced into a sermon preached in the city, as justice
due to the character of the deceased, and who had been
triumphantly claimed by the Infidels. I am happy to find that you are
engaged in the laudable business of writing the Life of that worthy
Man. Yours, respectfully,
Robert Cathcart.
William Barton, Esquire.
Character of Dr. Rittenhouse:
Communicated to the Author of the Memoirs of his Life, in a letter

from Andrew Ellicott, Esq.
Lancaster, December 30th, 1812.
Dear Sir,
I felt no small degree of pleasure and satisfaction, on

understanding that you are about publishing Memoirs of the Life of
Dr. Rittenhouse; knowing, from your connexion, and intimacy with
him for many years, you have it in your power to delineate, and
transmit his true character and a knowledge of his rare virtues to
posterity, with as much, if not more accuracy than any other person.
As I also have had the pleasure and advantage of Dr. Rittenhouse’s
acquaintance and friendship, I request you to accept of the following
short sketch of his character, as a small testimony of my esteem for
him when living, and of my veneration for his memory, now he is no
more. I am, dear Sir, your sincere friend,
Andrew Ellicott.
William Barton, Esq.
I became acquainted with the late Dr. Rittenhouse, in the sixteenth

year of my age, being first introduced to him, after he removed to the
city of Philadelphia, by the late Joseph Galloway, Esq. and my
Father; both of whom were sincerely attached to him, not only on
account of his scientific talents and acquirements, but for his public
and private virtues. From that period, to the end of his life, we
enjoyed an uninterrupted friendship.
In my scientific pursuits, I was frequently aided by him; particularly,

in that part which relates to Astronomy, with which he was better
acquainted, both in theory and practice, than any other person in this
country; and when he ceased to calculate the Almanacks for the
middle states, at his request I continued them several years.
In the years 1784 and 1785, Dr. Rittenhouse and myself were
engaged in determining the boundaries between this commonwealth
and the state of Virginia; and in the year 1786, in determining the
boundary between this commonwealth and the state of New-York. In
those arduous employments, I had many opportunities of witnessing
his address in overcoming the numerous difficulties we necessarily
had to encounter, in the then wilderness, in which our operations
were performed.
As a gentleman of general science, Dr. Rittenhouse would have

held a respectable rank in any country; but as a Mechanist and
Astronomer, he has had but few equals. It has been frequently
asked,—why he has not left more evidences of his talents, for the
use of posterity? In answer to this question, it is to be observed, that
almost from his childhood, he had a complaint in his breast; which
increased so much with his age, that for the last fifteen years of his
life,—and in which he had the most leisure for composition,—it was
painful for him to support the position a person must occupy, when
writing. This circumstance I have frequently heard him lament, in a
feeling manner; as it prevented him from answering letters with
promptitude, and writing to his friends as often as he wished.
Though Dr. Rittenhouse had not the advantage of a liberal

education, he wrote not only correctly but with ease: he made
himself master of the German language, to which he was partial: and
of the French, so far as to read the scientific works in that tongue,
with facility.
As an Husband, and a Father, he might be taken as an example
and a pattern, in the most virtuous community that ever existed. He
was a good Citizen,—and warm and sincere in his friendships; and
though reserved in large mixed companies, he was cheerful and
communicative, when in a small circle of his friends. His mind
appeared formed for contemplation, and therefore not calculated for
the noisy and busy scenes of this world: from this placid turn of mind,
he had a singular antipathy to all mobs and riots; and I recollect to
have heard him speak of the riots of the Paxton-boys, (as they were
called,) with greater acrimony than on any other occasion,—more
than twenty years after they happened. Being a philanthropist by
nature, he wished the happiness and welfare of the whole human
race; and viewed slavery, in all its forms, with feelings of horrour:
from this attachment to the happiness, the rights, and the liberty of
his fellow-creatures, he was led to take an active and useful part in
favour of our revolution, which separated the colonies (now the
United States,) from the mother-country.
His contemplative mind naturally carried him to piety; but his

liberality was so great, that he did not appear to give a very decided
preference to any one of the sects into which Christianity is divided:
he practised the morality of a sincere Christian, without troubling
himself about the dogmas of the different churches.
His manners were plain and unassuming, though not without a

sufficient share of dignity; and, from a consciousness of his own
talents, he did not envy those of others.
It has too frequently happened, for the honour of science and

literature, that men of great and commanding talents, have been
obstinately dogmatical, and impatient of contradiction;—of those
blemishes, Dr. Rittenhouse had not the least tincture.
To conclude,—if Dr. Rittenhouse was not the greatest man, of the

age, his character has fewer blemishes in it; and, if his talents were
not of that kind which are usually considered the most brilliant, they
were—like those of Washington—of the most solid and useful
order.
Some particulars concerning the Residence, the Tomb, &c. of
Copernicus: communicated to the late Dr. Rittenhouse, Pres. A. P.
S. by the Earl of Buchan.
“In the year 1777,” says his Lordship, “my learned friend John
Bernouilli, of Berlin, on one of his tours having happened to meet
with the Bishop of Warmia,[A53] in the Abbey of Oliva, near Dantzic,
was informed by that prelate, that he had the pleasure to discover, in
the Cathedral of Frauenburg, the Tomb of Copernicus, so long
fruitlessly sought for.
“In the year 1778, Mr. Bernouilli having occasion to pass through
Frauenburg, on his road to St. Petersburg, did not fail to visit the
Cathedral, and explore the Monument of Copernicus. Acquainted
with no one in the place, he was yet lucky enough to meet with a
Canon, in the street, whose countenance invited him to accost him
on this subject, and who proved very attentive to his researches. He
informed him, that as for the Ashes of Copernicus, they were
mingled in the charnel-house with the bones of the fraternity of the
Canons; but that, for the Tombstone of the Philosopher, it was no
more than a tablet of marble, simple, as the mode was of his days,
and had no other inscription than these words—Nic. Copernicus,
Thor:—-That this tablet had remained hidden for some time, in
rubbish; and when recovered, was placed in the chapter-house, till a
more suitable place should be destined for it. Mr. Bernouilli
expresses his regret to me, that he had not urged the Canon to
indulge him with a sight of this Stone; and to look for a further
inscription, to support the assertion of Gassendi, who mentions
(page 325), That the Bishop Martin Cromer, an eminent Polish
historian, caused a mural marble monument to be inscribed and
erected to the memory of Copernicus, with the following inscription:
D. O. M.
R. D. NICOLAO COPERNICO,
Torunensi, Artium et
Medicinæ Doctori,
Canonico Warmiensi,
Præsenti Astrologo, et
Ejus Disciplinæ
Instauratori;
Martinus Cromerus,
Episcopus Warmiensis,
Honoris, et ad Posteritatem
Memoriæ, Causâ, posuit;
M. D. L. X. X. X. I.
“Gassendi adds, that this Monument was not erected until thirty-six
years after the death of Copernicus, which does not agree with this
date of 1581.
“The good Canon informed Bernouilli, that he was lodged in the

apartment of Copernicus, of which he was very proud; and invited
the Prussian Philosopher to visit him in that place, which he
accordingly did; and was shewn by the Canon another place, above
the Dormitories, which had been used by Copernicus as his study
and observatory, in which the Canon had a portrait of that eminent
man, concerning the original of which he would not say. This little
Observatory had an extensive view; but when Copernicus had
occasion for one more extensive, he was wont to observe on the
gallery of the steeple, which communicates with this place.
“Charmed with these classic footsteps, Bernouilli forgot to look at

the Monument on the chapter-house, above mentioned. In a
repository adjoining to the Cathedral, the Canon shewed Bernouilli
the remains of a hydraulic machine said to have been invented and
used by Copernicus. The construction seemed interesting, but in
great disrepair; and Bernouilli had not leisure to examine it
particularly. The use of the machine was to force and convey water
into the most elevated apartments of the house of the Canons, who
are now under the necessity of having it fetched from a distance,
from the lower Town.”
“I remember to have seen (says Bernouilli), in some old German

Journal, that the Library of the ancient town of Konigsberg contained
some books, chiefly mathematical, which were part of the Library of
Copernicus; and also his Portrait, which had been purchased at
Thorn, where the remains of his family still possessed the house in
which he was born, as late as the year 1720. In P. Freher’s Theatrum
Virorum eruditorum, there is a Chronostick on the year of
Copernicus’s death, 1543. p. 1447.
eX hoC eXCessIt trIstI CopernICVs eVo,

IngenIo astronVM et CognItIone potens.
“In the above mentioned book, p. 1442, there is a neat little Print of
Copernicus. In Hartknoch’s Alter und newes Preusen, here is a print
of Copernicus, from a picture on wood which hangs in what they call
his Cenotaph, at Thorn; and which represents him kneeling, in his
canonicals, before a Crucifix;—and below this portrait are these
sapphic verses:
Non parem Pauli gratiam requiro,

Veniam Petri neque posco; sed quam
In Crucis ligno dederas sationi,
Sedulus oro.
(a little lower)
Nicolao Copernico, Thoruniensi, absolutæ subtilitatis

mathematico, ne tanti viri apud exteros celeb. in sua patria periret
memoria, hoc monumentum positum.
Mort. Varmiæ, in suo Canonicatu, Anno 1543—

die 4 + ætatis LXXIII.
(lastly, lowest.)
Nicolaus Copernicus, Thoruniensis, Mathematicus celeberrimus.
“This Monument of Copernicus was erected by Melchior
Pyrnesius, M. D., who died in 1589.
“On the same altar-piece, or picture, is represented the portrait of

John D’Albert, with the following inscription.
Illustris Princeps Dn. Joh. Albertus, Polo. Rex, apoplexiâ hic

Thoru. mortuus, Anno 1501, die 17 Maii, ætat. 41; cujus viscera hic
sepulta, Corpore Craco translato; Reg. Ann. VIII.
“Upon the whole,” concludes Lord Buchan, “it appears the likeness
I send, of Copernicus, is most to be depended on; and, as such, I
flatter myself it will be an Heir-loom to infant America! Concerning
Napier, it is needless for me to enlarge; the learned Dr. Minto having
enabled me to do justice to his memory.”
Although the following particulars respecting Dr. Rittenhouse were

not communicated by the writer, Professor Barton, until it was too
late to give them a place in the body of the work, the Author
nevertheless is glad to have an opportunity of presenting to the
public, even at the close of his book, the interesting circumstances
this communication contains.
As Optics were one of his favourite studies, so he at one time

contemplated a course of public, and I think popular, lectures on this
beautiful and important branch of physics. On this subject he
mentioned to me his intention in the winter of 1785-1786. The
enthusiasm, indeed, with which he developed his design, and I may
add the warmth of zeal with which his manner at the time inspired
me, I can never forget. And, indeed, I cannot but regret, that our
excellent friend never made his appearance in publick, as a
LECTURER. As such, he would, unquestionably, have greatly
advanced the love and the knowledge of natural philosophy in the
United-States. He may, perhaps, have wanted some of the

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“In the Astronomical Clock made by Dr. Rittenhouse, and now in

“For this purpose, there is fastened on the pendulum-rod (which is

The essential part of this Hygrometer consists of two very thin

Then, as moisture has little or no effect on the length of a piece of

Astronomical Observations, made in the years 1776, 1777 and 1778,

ASTRONOMICAL OBSERVATIONS, 1776.

The following were the observations made, viz.

At 4h per clock—No appearance of the planet on the Sun, and did

At 4h 9′, Mr. Rittenhouse having put his eye to the tube,

At 4h 17′, we clearly noted the internal contact of the limbs.

The following were the Observations made for ascertaining the

Applied to Going of Clock.

Whence the contact was at 4h 5′ 51″ mean time; or 4h 21′ 2″

Eclipse of the Sun, January 9th, 1777.

The Gregorian Reflector, with the magnifying power of 95, was

While Mr. Rittenhouse was endeavouring to adjust the two-f.

Beginning of the Eclipse 8h 49′ 55″

The annexed micrometer measures were taken for determining

Continuation of the Observations for adjusting the Clock.

Eclipse of the Sun, June 24, 1778: Observed by D. Rittenhouse,

At 10h 7′ 40″ per clock, the following micrometer-measure of the

Observations upon the Clock.

July 2d. ☉ on meridian per clock 11 54 50.5

A versification of “The Zephyrs”—from Gesner’s Idyls;—a fragment:

Why, amidst these blooming roses,

No, with thee I will not wander;

Your wings in dew of roses steep’d

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