Accounting 25th Edition Warren Test

Bank
Go to download the full and correct content document:
https://testbankfan.com/product/accounting-25th-edition-warren-test-bank/
More products digital (pdf, epub, mobi) instant
download maybe you interests ...

Accounting 25th Edition Warren Solutions Manual

https://testbankfan.com/product/accounting-25th-edition-warren-
solutions-manual/

Payroll Accounting 2015 25th Edition Bieg Test Bank

https://testbankfan.com/product/payroll-accounting-2015-25th-
edition-bieg-test-bank/

Accounting 27th Edition Warren Test Bank

https://testbankfan.com/product/accounting-27th-edition-warren-
test-bank/

Accounting 26th Edition Warren Test Bank

https://testbankfan.com/product/accounting-26th-edition-warren-
test-bank/
Payroll Accounting 2015 25th Edition Bieg Solutions
Manual

https://testbankfan.com/product/payroll-accounting-2015-25th-
edition-bieg-solutions-manual/

Financial Accounting 13th Edition Warren Test Bank

https://testbankfan.com/product/financial-accounting-13th-
edition-warren-test-bank/

Managerial Accounting 12th Edition Warren Test Bank

https://testbankfan.com/product/managerial-accounting-12th-
edition-warren-test-bank/

Managerial Accounting 13th Edition Warren Test Bank

https://testbankfan.com/product/managerial-accounting-13th-
edition-warren-test-bank/

Financial Accounting 14th Edition Warren Test Bank

https://testbankfan.com/product/financial-accounting-14th-
edition-warren-test-bank/
Chapter 10--Fixed Assets and Intangible Assets

Student: ___________________________________________________________________________

1. Long-lived assets that are intangible in nature, used in the operations of the business, and not held for sale in
the ordinary course of business are called fixed assets.
True False

2. The acquisition costs of property, plant, and equipment should include all normal, reasonable and necessary
costs to get the asset in place and ready for use.
True False

3. When land is purchased to construct a new building, the cost of removing any structures on the land should
be charged to the building account.
True False

4. Land acquired as a speculation is reported under Investments on the balance sheet.

True False

5. To a major resort, timeshare properties would be classified as property, plant and equipment.
True False

6. Standby equipment held for use in the event of a breakdown of regular equipment is reported as property,
plant, and equipment on the balance sheet.
True False

7. The cost of repairing damage to a machine during installation is debited to a fixed asset account.
True False

8. During construction of a building, the cost of interest on a construction loan should be charged to an expense
account.
True False
9. The cost of computer equipment does not include the consultant's fee to supervise installation of the
equipment.
True False

10. When cities give land or buildings to a company to locate in the community, no entry is made since there is
no cost to the company.
True False

11. Capital expenditures are costs of acquiring, constructing, adding, or replacing property, plant and
equipment.
True False

12. The cost of new equipment is called a revenue expenditure because it will help generate revenues in the
future.
True False

13. Expenditures that increase operating efficiency or capacity for the remaining useful life of a fixed asset are
betterments.
True False

14. The cost of replacing an engine in a truck is an example of ordinary maintenance.

True False

15. A capital lease is accounted for as if the asset has been purchased.
True False

16. An operating lease is accounted for as if the lessee has purchased the asset.
True False

17. An intangible asset is one that has a physical existence.

True False
18. A capitalized asset will appear on the balance sheet as a long term asset.
True False

19. Long lived assets held for sale are classified as fixed assets.
True False

20. Functional depreciation occurs when a fixed asset is no longer able to provide services at the level for which
it was intended.
True False

21. The normal balance of the accumulated depreciation account is debit.

True False

22. As a company records depreciation expense for a period of time a corresponding cash inflow from investing
activities is reported on the statement of cash flows.
True False

23. All property, plant, and equipment assets are depreciated over time.
True False

24. The book value of a fixed asset reported on the balance sheet represents its market value on that date.
True False

25. The depreciable cost of a building is the same as its acquisition cost.
True False

26. It is necessary for a company to use the same depreciation method for all of its depreciable assets.
True False
27. It is not necessary for a company to use the same depreciation method for financial statements and for
determining income taxes.
True False

28. An estimate of the amount which an asset can be sold at the end of its useful life is called residual value.
True False

29. The units of production depreciation method provides a good match of expenses against revenue.
True False

30. Once the useful life of a depreciable asset has been estimated and the amount to be depreciated each year
has been determined, the amounts can not be changed.
True False

31. Residual value is not incorporated in the initial calculations for double-declining-balance depreciation.
True False

32. The double-declining-balance method is an accelerated depreciation method.

True False

33. The double declining balance depreciation method calculates depreciation each year by taking twice the
straight line rate times the book value of the asset at the beginning of each year.
True False

34. When minor errors occur in the estimates used in the determination of depreciation, the amounts recorded
for depreciation expense in the past should be corrected.
True False

35. The amount of depreciation expense for the first full year of use of a fixed asset costing $95,000, with an
estimated residual value of $5,000 and a useful life of 5 years, is $19,000 by the straight-line method.
True False
36. The amount of depreciation expense for a fixed asset costing $95,000, with an estimated residual value of
$5,000 and a useful life of 5 years or 20,000 operating hours, is $21,375 by the units-of-production method
during a period when the asset was used for 4,500 hours.
True False

37. The amount of the depreciation expense for the second full year of use of a fixed asset costing $100,000,
with an estimated residual value of $5,000 and a useful life of 4 years, is $25,000 by the declining-balance
method at twice the straight-line rate.
True False

38. When depreciation estimates are revised, all years of the asset’s life are affected.
True False

39. For income tax purposes most companies use an accelerated deprecation method called double declining
balance.
True False

40. Assets may be grouped according to common traits and depreciated by using a single composite rate.
True False

41. Regardless of the depreciation method, the amount that will be depreciated during the life of the asset will
be the same.
True False

42. Revising depreciation estimates does affect the amounts of depreciation expense recorded in past periods.
True False

43. Capital expenditures are costs that are charged to Stockholders' Equity accounts.
True False

44. Though a piece of equipment is still being used, the equipment should be removed from the accounts if it
has been fully depreciated.
True False
45. When selling a piece of equipment for cash, a loss will result when the proceeds of the sale are less than the
book value of the asset.
True False

46. When a property, plant, and equipment asset is sold for cash, any gain or loss on the asset sold should be
recorded.
True False

47. Ordinary gains from the sale of fixed assets should be reported in the other income section of the income
statement.
True False

48. A gain can be realized when a fixed asset is discarded.

True False

49. When old equipment is traded in for a new equipment, the difference between the list price and the trade in
allowance is called boot.
True False

50. When a plant asset is traded for another similar asset, losses on the asset traded are not recognized.
True False

51. When exchanging equipment, if the trade-in allowance is greater than the book value a loss results.
True False

52. If a fixed asset with a book value of $10,000 is traded for a similar fixed asset, and a trade-in allowance of
$15,000 is granted by the seller, if the transaction is deemed to have commercial substance, the buyer would
report a gain on disposal of fixed assets of $5,000.
True False

53. The entry to record the disposal of fixed assets will include a credit to accumulated depreciation.
True False
54. Both the initial cost of the asset and the accumulated depreciation will be taken off the books with the
disposal of the asset.
True False

55. Minerals removed from the earth are classified as intangible assets.
True False

56. The method used to calculate the depletion of a natural resource is the straight line method.
True False

57. Intangible assets differ from property, plant and equipment assets in that they lack physical substance.
True False

58. The transfer to expense of the cost of intangible assets attributed to the passage of time or decline in
usefulness is called amortization.
True False

59. The cost of a patent with a remaining legal life of 10 years and an estimated useful life of 7 years is
amortized over 10 years.
True False

60. Costs associated with normal research and development activities should be treated as intangible assets.
True False

61. Patents are exclusive rights to manufacture, use, or sell a particular product or process.
True False

62. When a major corporation develops its own trademark and over time it becomes very valuable, the
trademark may not be shown on their balance sheet due to lack of a material cost.
True False
63. When a company establishes an outstanding reputation and has a competitive advantage because of it, the
company should record goodwill on its financial statements.
True False

64. The difference between the balance in a fixed asset account and its related accumulated depreciation
account is the asset's book value.
True False

65. When a seller allows a buyer an amount for old equipment that is traded in for new equipment of similar
use, this amount is known as boot.
True False

66. An exchange is said to have commercial substance if future cash flows remain the same as a result of the
exchange.
True False

67. A characteristic of a fixed asset is that it is

A. intangible
B. used in the operations of a business
C. held for sale in the ordinary course of the business
D. a short-term investment

68. Land acquired so it can be resold in the future is listed in the balance sheet as a(n)
A. fixed asset
B. current asset
C. investment
D. intangible asset

69. Which of the following should be included in the acquisition cost of a piece of equipment?
A. transportation costs
B. installation costs
C. testing costs prior to placing the equipment into production
D. all are correct
70. Which of the following is included in the cost of constructing a building?
A. insurance costs during construction
B. cost of paving parking lot
C. cost of repairing vandalism damage during construction
D. cost of removing the demolished building existing on the land when it was purchased

71. Which of the following is included in the cost of land?

A. cost of paving a parking lot
B. brokerage commission
C. outdoor parking lot lighting attached to the land
D. fences on the land

72. Accumulated Depreciation

A. is used to show the amount of cost expiration of intangibles
B. is the same as Depreciation Expense
C. is a contra asset account
D. is used to show the amount of cost expiration of natural resources

73. A building with an appraisal value of $154,000 is made available at an offer price of $172,000. The
purchaser acquires the property for $40,000 in cash, a 90-day note payable for $45,000, and a mortgage
amounting to $75,000. The cost basis recorded in the buyer's accounting records to recognize this purchase is
A. $154,000
B. $172,000
C. $160,000
D. $120,000

74. A used machine with a purchase price of $77,000, requiring an overhaul costing $8,000, installation costs of
$5,000, and special acquisition fees of $3,000, would have a cost basis of
A. $93,000
B. $90,000
C. $82,000
D. $85,000

75. A new machine with a purchase price of $109,000, with transportation costs of $12,000, installation costs of
$5,000, and special acquisition fees of $6,000, would have a cost basis of
A. $114,000
B. $126,000
C. $121,000
D. $132,000
76. Expenditures that add to the utility of fixed assets for more than one accounting period are
A. committed expenditures
B. revenue expenditures
C. utility expenditures
D. capital expenditures

77. A capital expenditure results in a debit to

A. an expense account
B. a capital account
C. a liability account
D. an asset account

78. Which of the following below is an example of a capital expenditure?

A. cleaning the carpet in the front room
B. tune-up for a company truck
C. replacing an engine in a company car
D. replacing all burned-out light bulbs in the factory

79. In a lease contract, the party who legally owns the asset is the
A. lessee
B. lessor
C. operator
D. banker

80. All leases are classified as either

A. capital leases or long-term leases
B. capital leases or operating leases
C. operating leases or current leases
D. long-term leases or current leases

81. The journal entry for recording an operating lease payment would
A. be a memo entry only
B. debit the fixed asset and credit Cash
C. debit an expense and credit Cash
D. debit a liability and credit Cash
82. When determining whether to record an asset as a fixed asset, what two criteria must be met?
A. Must be an investment and must be long lived.
B. Must be long lived and must use the asset in a productive manner.
C. Must be short lived and must be a tangible asset.
D. Must be a tangible asset and must be an investment.

83. Factors contributing to a decline in the usefulness of a fixed asset may be divided into the following two
categories
A. salvage and functional
B. physical and functional
C. residual and salvage
D. functional and residual

84. A fixed asset's estimated value at the time it is to be retired from service is called
A. book value
B. residual value
C. market value
D. carrying value

85. All of the following below are needed for the calculation of straight-line depreciation except
A. cost
B. residual value
C. estimated life
D. units produced

86. The method of determining depreciation that yields successive reductions in the periodic depreciation
charge over the estimated life of the asset is
A. units-of-production
B. declining-balance
C. straight-line
D. time-valuation

87. When the amount of use of a fixed asset varies from year to year, the method of determining depreciation
expense that best matches allocation of cost with revenue is
A. declining-balance
B. straight-line
C. units-of-production
D. MACRS
88. A machine with a cost of $120,000 has an estimated residual value of $15,000 and an estimated life of 5
years or 15,000 hours. It is to be depreciated by the units-of-production method. What is the amount of
depreciation for the second full year, during which the machine was used 5,000 hours?
A. $ 5,000
B. $35,000
C. $21,000
D. $45,000

89. Equipment with a cost of $220,000 has an estimated residual value of $30,000 and an estimated life of 10
years or 19,000 hours. It is to be depreciated by the straight-line method. What is the amount of depreciation for
the first full year, during which the equipment was used 2,100 hours?
A. $19,000
B. $21,000
C. $22,000
D. $30,000

90. A machine with a cost of $75,000 has an estimated residual value of $5,000 and an estimated life of 4 years
or 18,000 hours. What is the amount of depreciation for the second full year, using the double declining-balance
method?
A. $17,500
B. $37,500
C. $18,750
D. $16,667

91. The most widely used depreciation method is

A. straight-line
B. double-declining-balance
C. units-of-production
D. units-of-production or double-declining-balance

92. Equipment with a cost of $160,000, an estimated residual value of $40,000, and an estimated life of 15 years
was depreciated by the straight-line method for 4 years. Due to obsolescence, it was determined that the useful
life should be shortened by 3 years and the residual value changed to zero. The depreciation expense for the
current and future years is
A. $11,636
B. $16,000
C. $11,000
D. $8,000
93. The depreciation method that does not use residual value in calculating the first year's depreciation expense
is
A. straight-line
B. units-of-production
C. double-declining-balance
D. none of the above

94.
If a fixed asset, such as a computer, were purchased on January 1st for $3,750 with an estimated life of 3 years
and a salvage or residual value of $150, the journal entry for monthly expense under straight-line depreciation
is:
(Note: EOM indicates the last day of each month.)
A. EOM Depreciation Expense 100
Accumulated Depreciation 100
B. EOM Depreciation Expense 1,200
Accumulated Depreciation 1,200
C. EOM Accumulated Depreciation 1,200
Depreciation Expense 1,200
D. EOM Accumulated Depreciation 100
Depreciation Expense 100

95. The proper journal entry to purchase a computer costing $975 on account on January 2 to be utilized within
the business would be:
A. Jan 2 Office Supplies 975
Accounts Payable 975
B. Jan 2 Office Equipment 975
Accounts Payable 975
C. Jan 2 Office Supplies 975
Accounts Receivable 975
D. Jan 2 Office Equipment 975
Accounts Receivable 975

96. Residual value is also known as all of the following except

A. scrap value
B. trade in value
C. salvage value
D. net book value
97. The formula for depreciable cost is
A. initial cost + residual value
B. initial cost - residual value
C. initial cost - accumulated depreciation
D. depreciable cost = initial cost

98. Expected useful life is

A. calculated when the asset is sold.
B. estimated at the time that the asset is placed in service.
C. determined each year that the depreciation calculation is made.
D. none of the answers are correct.

99. The calculation for annual depreciation using the straight-line depreciation method is
A. initial cost / estimated useful life
B. depreciable cost / estimated useful life
C. depreciable cost * estimated useful life
D. initial cost * estimated useful life

100. The calculation for annual depreciation using the units-of-production method is
A. (initial cost/estimated output) * the actual yearly output
B. (depreciable cost / yearly output) * estimated output
C. depreciable cost / yearly output
D. (depreciable cost / estimated output) * the actual yearly output

101. Computer equipment was acquired at the beginning of the year at a cost of $57,000 that has an estimated
residual value of $9,000 and an estimated useful life of 5 years. Determine the 2nd year’s depreciation using
straight-line depreciation.
A. $13,200
B. $19,200
C. $ 9,600
D. $ 9,000
102. Which of the following is true?
A. If using the double-declining-balance the total amount of depreciation expense during the life of the asset
will be the highest.
B. If using the units-of-production method, it is possible to depreciate more than the depreciable cost.
C. If using the straight line method, the amount of depreciation expense during the first year is higher than that
of the double-declining-balance.
D. Regardless of the depreciation method, the amount of total depreciation expense during the life of the asset
will be the same.

103. An asset was purchased for $120,000 on January 1, 2010 and originally estimated to have a useful life of
10 years with a residual value of $10,000. At the beginning of 2012, it was determined that the remaining
useful life of the asset was only 4 years with a residual value of $2,000. Calculate the 2012 depreciation
expense using the revised amounts and straight line method.
A. $25,000
B. $11,000
C. $24,000
D. $24,500

104. A fixed asset with a cost of $52,000 and accumulated depreciation of $47,500 is traded for a similar asset
priced at $60,000 in a transaction with commercial substance. Assuming a trade-in allowance of $5,000, the
cost basis of the new asset is
A. $54,000
B. $59,500
C. $60,000
D. $60,500

105. A fixed asset with a cost of $41,000 and accumulated depreciation of $36,000 is traded for a similar asset
priced at $50,000. Assuming a trade-in allowance of $4,000, the cost basis of the new asset is
A. $54,000
B. $45,000
C. $51,000
D. $50,000

106. A fixed asset with a cost of $41,000 and accumulated depreciation of $36,500 is traded for a similar asset
priced at $60,000. Assuming a trade-in allowance of $3,000, the recognized loss on the trade is
A. $3,000
B. $4,500
C. $ 500
D. $1,500
107. A fixed asset with a cost of $30,000 and accumulated depreciation of $28,500 is sold for $3,500. What is
the amount of the gain or loss on disposal of the fixed asset?
A. $2,000 loss
B. $1,500 loss
C. $3,500 gain
D. $2,000 gain

108. The Bacon Company acquired new machinery with a price of $15,200 by trading in similar old machinery
and paying $12,700. The old machinery originally cost $9,000 and had accumulated depreciation of
$5,000. In recording this transaction, Bacon Company should record
A. the new machinery at $16,700
B. the new machinery at $12,700
C. a gain of $1,500
D. a loss of $1,500

109. When a company discards machinery that is fully depreciated, this transaction would be recorded with the
following entry
A. debit Accumulated Depreciation; credit Machinery
B. debit Machinery; credit Accumulated Depreciation
C. debit Cash; credit Accumulated Depreciation
D. debit Depreciation Expense; credit Accumulated Depreciation

110. When a company sells machinery at a price equal to its book value, this transaction would be recorded
with an entry that would include the following:
A. debit Cash and Accumulated Depreciation; credit Machinery
B. debit Machinery; credit Cash and Accumulated Depreciation
C. debit Cash and Machinery; credit Accumulated Depreciation
D. debit Cash and Depreciation Expense; credit Accumulated Depreciation

111. When a company exchanges machinery and receives a trade-in allowance greater than the book value, this
transaction would be recorded with the following entry (assuming the exchange was considered to have
commercial substance):
A. debit Machinery and Accumulated Depreciation; credit Machinery, Cash, and Gain on Disposal
B. debit Machinery and Accumulated Depreciation; credit Machinery and Cash
C. debit Cash and Machinery; credit Accumulated Depreciation
D. debit Cash and Machinery; credit Accumulated Depreciation and Machinery
112. When a company exchanges machinery and receives a trade-in allowance less than the book value, this
transaction would be recorded with the following entry:
A. debit Machinery and Accumulated Depreciation; credit Machinery and Cash
B. debit Cash and Machinery; credit Accumulated Depreciation
C. debit Cash and Machinery; credit Accumulated Depreciation and Machinery
D. debit Machinery, Accumulated Depreciation, and Loss on Disposal; credit Machinery and Cash

113. On December 31, Strike Company has decided to discard one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The following will be included in the entry to record the disposal.
A. Accumulated Depreciation Dr. $310,000
B. Loss on Disposal of Asset Dr. $260,000
C. Equipment Cr. $310,000
D. Gain on Disposal of Asset Cr. $50,000

114. On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The company found a company that is willing to buy the equipment for $50,000. What is the
amount of the gain or loss on this transaction?
A. Gain of $50,000
B. Loss of $50,000
C. No gain or loss
D. Cannot be determined

115. On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The company found a company that is willing to buy the equipment for $20,000. What is the
amount of the gain or loss on this transaction?
A. Gain of $20,000
B. Loss of $30,000
C. No gain or loss
D. Cannot be determined

116. On December 31, Strike Company has decided to sell one of its batting cages. The initial cost of the
equipment was $310,000 with an accumulated depreciation of $260,000. Depreciation has been taken up to the
end of the year. The company found a company that is willing to buy the equipment for $55,000. What is the
amount of the gain or loss on this transaction?
A. Cannot be determined
B. No gain or loss
C. Gain of $ 5,000
D. Gain of $55,000
117. On December 31, Strike Company has decided to trade-in one of its batting cages for another one that has
a cost of $500,000. The seller of the batting cage is willing to allow a trade-in amount of $11,000. The initial
cost of the old equipment was $215,000 with an accumulated depreciation of $185,000. Depreciation has been
taken up to the end of the year. The difference will be paid in cash. What is the amount of the gain or loss on
this transaction?
A. Loss of $11,000
B. Gain of $11,000
C. Loss of $19,000
D. No loss or gain will be recorded.

118. When a company replaces a component of property, plant and equipment, which statement below does not
account for one of the steps in the process?
A. book value of the replaced component is written off to depreciation expense
B. the asset cost of the replaced component is credited
C. any cost to remove the old component is charged to expense
D. the identifiable direct costs associated with the new component are capitalized

119. The accumulated depletion account is

A. an expense account
B. an intangible asset account
C. reported on the income statement as other expense
D. reported on the balance sheet as a deduction from the cost of the mineral deposit

120. The process of transferring the cost of metal ores and other minerals removed from the earth to an expense
account is called
A. depletion
B. deferral
C. amortization
D. depreciation

121. The Weber Company purchased a mining site for $1,750,000 on July 1, 2014. The company expects to
mine ore for the next 10 years and anticipates that a total of 400,000 tons will be recovered. The estimated
residual value of the property is $150,000. During 2014 the company extracted 6,500 tons of ore. The
depletion expense for 2014 is
A. $17,500
B. $16,000
C. $26,000
D. $15,000
122. Expenditures for research and development are generally recorded as
A. current operating expenses
B. assets and amortized over their estimated useful life
C. assets and amortized over 40 years
D. current assets

123. The term applied to the amount of cost to transfer to expense resulting from a decline in the utility of
intangible assets is
A. amortization
B. depletion
C. depreciation
D. allocation

124. Xtra Company purchased goodwill from Argus for $96,000. Argus had developed the goodwill over 12
years. How much would Xtra amortize the goodwill for its first year?
A. $7,000
B. $ 8,000
C. Goodwill is not amortized.
D. Not enough information.

125. Which intangible assets are amortized over their useful life?
A. trademarks
B. goodwill
C. patents
D. all of the above

126. The exclusive right to use a certain name or symbol is called a

A. goodwill
B. patent
C. trademark
D. copyright

127. Fixed assets are ordinarily presented in the balance sheet

A. at current market values
B. at replacement costs
C. at cost less accumulated depreciation
D. in a separate section along with intangible assets
128. Machinery was purchased on January 1, 2010 for $51,000. The machinery has an estimated life of 7 years
and an estimated salvage value of $9,000. Double-declining balance depreciation for 2011 would be
A. $10,929
B. $6,000
C. $10,500
D. $10,408

129. On June 1, 2014, Aaron Company purchased equipment at a cost of $120,000 that has a depreciable cost of
$90,000 and an estimated useful life of 3 years and 30,000 hours.

Using straight line depreciation, calculate depreciation expense for the first year.

A. $17,500
B. $30,000
C. $12,500
D. $40,000

130. On June 1, 2014, Aaron Company purchased equipment at a cost of $120,000 that has a depreciable cost of
$90,000 and an estimated useful life of 3 years and 30,000 hours.

Using straight line depreciation, calculate depreciation expense for the second year.

A. $17,500
B. $30,000
C. $12,500
D. $40,000

131. On June 1, 2014, Aaron Company purchased equipment at a cost of $120,000 that has a depreciable cost of
$90,000 and an estimated useful life of 3 years and 30,000 hours.

Using straight line depreciation, calculate depreciation expense for the last year.

A. $17,500
B. $30,000
C. $12,500
D. $40,000
Another random document with
no related content on Scribd:
and a timidity protective to the child. From this the very fertile mother
has no opportunity to recover. Hence many of the silly old ladies who
cannot cross roads unaided by a policeman. With birth-control, in
two years a determined mother can completely restore her nerve,
her joy in life, and her full muscular powers.
The author of Lysistrata suggests that by diet we may produce thin
babies and therefore have easier confinements. This may be true,
but it is a curious fact that the experience of some mothers and
doctors goes to show that much protein (which Mr. Ludovici suggests
we should avoid) produces a thin baby and a corpulent mother; that,
on the other hand, light and nitrogenous foods, while keeping the
mother slim and supple, yield a plump 8 to 9 lbs. baby. I think the
size of our babies is perhaps not so much under our control as many
might wish to suggest. Heredity enters in. Children sometimes have
large fathers. The sheep-breeder knows that he dare not mate
certain larger types of rams with small-made ewes.
In all these problems, however, it is the frankness and intelligence
which feminism has made possible for women which will bring
solution and progress, rather than a return to the unguided instincts
of our forefathers. The lore of motherhood is a science which is now
beginning, but it is not following the lines which convention and the
moralists expect. It defies sentiment, ridicules unnecessary and
unintelligent sacrifice, is not content to suffer, but makes demands. It
begins with birth control, which to many seems the negation of
motherhood, but which to the creative mother is the key-stone of her
work.
Suppose we have educated our young women sanely about
physical matters, as suggested earlier in this chapter. As they reach
the age of maturity and activity, what will they find? If they are
middle- or upper-class, an existence that is not too intolerable.
Feminism has won for them the right of entry to most professions
and, provided they are fairly able, they can get work. None the less,
it must be admitted that the years since the War have borne hardly
upon wage-earning women of all classes. The lack of sexual
freedom is a terrible burden, but the remedy ultimately lies in their
own hands. Life in marriage still offers reasonable comfort and good
food for man and wife and two or three children. But late marriages,
from the lack of opportunity for men and the expense of living, cause
girls’ young bodies to be worn with longing unless they are bold
enough to follow our modern Aspasias. This waiting to marry is a
real danger to young women’s health which conventional,
unimaginative people refuse to face. It produces nervous disorders
bordering at times on insanity.
As regards the care of her body in pregnancy and childbirth, and
the feeding of her children, the middle-class mother is in a position to
carry out what modern science has to teach. She cannot have a
large family, it is true, and the cry goes up on all sides that it is very
hard for the middle-classes to pay for the proper education of their
children.[10] The best stocks are being penalized and extinguished,
so we are told. This is part of a much bigger problem, and a problem
that involves the class-war. All ambitious mothers, from miners’
wives to the aristocracy, would like to breed the fine types who
receive a thorough education and then enter one of the intellectual
professions. Obviously this cannot be. And, given equal ability in two
children of different classes of life, there is no just reason for driving
the worker’s child, who has less good food and conditions and is
therefore less fitted to stand the strain, through the worry of the
scholarship system, whilst the other child’s path is made smooth to a
ruling position. Man for man, woman for woman, the workers would
be the equals of the middle-class in strength and ability, given the
same nourishment, comfort and training. In actual fact, the middle-
class is perpetually being replenished in one generation, or two at
most, from below. Middle-class fathers and mothers have no right to
claim the privilege of a large family unless their children, if they are
strong but not clever, are prepared to work the railways or dig coal in
the mines. Professional people, scientists, artists, research workers,
pure mathematicians, as well as skilled engineers, are, indeed, the
salt of the earth, and the community that fails to produce them and
give them scope is doomed in this modern world. But they are
supported by manual labor, and it cannot be denied that their
number cannot be indefinitely extended except by an increase of
productivity and wealth. A more equal system of society will diminish
drudgery and make it possible for all to have a fine development of
intelligence and understanding, whatever the work on which they are
employed.
[10] An instance of the incredible snobbery surrounding this question is given by
the decision of the conference of Headmasters of Secondary Schools, January,
1925, against free secondary education. While the middle-class parent groans
against the cost of his children’s education, he also refuses to take the obvious
remedy of making education free, for fear the working class should get some of it.
Class difficulties would not exist if health and education were adequately dealt
with.
Feminism in the mother has led us far from maternity. That is what
it is bound to do. The working mother to-day looks straight from her
kitchen, if she is lucky enough to have one, on to one of the most
complex situations in history. And the intelligent ones are not blind to
the situation. That is why I suggested that, though middle-class
feminism has conquered the professions, the feminism of working
mothers might bring a new and powerful contribution to our work.
The life of the working woman who intends maternity is becoming
well-nigh impossible, and she knows it. When she has found a
husband the community denies them a decent house. Possibly they
find one room or two at an exorbitant rent, with no water and a grate
unsuited for cooking. There are no restaurants at which the pair can
afford to feed. Therefore they exist on partially or casually-cooked
food, innutritious bread, and food from tins. Things may not be so
bad if the wife can go on with work at a mill and get food that is fairly
good at the canteen, her wages helping the meals taken at home.
The coming of a baby too often means a search for another
lodging. The Bishops and the Generals like babies, but landladies
don’t. Another room is found, perhaps. The mother works till the last
moment, has a difficult confinement and inadequate attention, and
gets up too soon. It is not easier for her than for a delicately-nurtured
woman, and it is not less painful. Probably it is worse, because the
working mother has from birth been underfed and has weaknesses
and deformities—a contracted pelvis, perhaps—that a woman well-
fed and cared for escapes. Then it goes on, baby after baby up to
ten and eleven,[11] always in one room and no more money coming
in. The mother works whenever she can to help keep the family.
Frequently she is cursed or beaten by her husband for her fertility.
Should the husband die, she must work continually and harder or
send her children to the workhouse. In the opinion of the Bishops,
she deserves the “stigma of the Poor Law,” and, in the opinion of all
right-thinking people, anything done for her by individuals or the
State is in the nature of a charity.
[11] A woman of 45 years of age gave birth recently at Queen Charlotte’s Hospital,
Paddington, to her 23rd child. Ten children is not uncommon.
If I but had the eloquence of Hecuba mourning her slaughtered
sons! The crime of war is bad enough: this butchery of hope and
promise and human lives is one so black that the heart and mind of
every woman who has borne a child should revolt against it until it is
tolerated no more. It is easy to escape into an aristocratic theory of
society. It has been done before, and ends in the guillotine. These
working mothers are the people who must be lied to and terrified by
bogies for fear that they use their votes to help themselves. And it is
they who, when they sit in conference, demand of the State the right
to stem the tide of children, to endow mothers, to pension widows, to
teach and tend maternity and ensure rest for pregnant and nursing
women; to see that houses and schools are built, and to control and
purify the food-supply. Here is the most serious problem for the
mothers, and one which the middle-class politician does not touch,
because for the middle-class pure and fresh food is almost always
obtainable. It is for the working mother to tackle those tins. She
cannot now destroy industrialism, which dragged her work and her
after it to the mill; but she can claim her right to control it in the name
of life and the destiny of her children. Control of the population is
essential to solving the food-problem and improving national health.
Women in small houses know it. They know, moreover, that
contraceptives are better than infanticide and war. The survival of the
fittest is a false doctrine in child-bearing as in fighting. Every child
which starts with a reasonably good constitution can, by the right
care up to one year and food up to five, grow up to be strong and
well. And, if the weak and unhealthy are discouraged from breeding
and healthy mothers given proper care, great improvements are
possible. Poor food and over-crowding are the ladder down which
we go to mental deficiency and ultimate complete feebleness of
mind.[12] If we cared for life, the best food would by law go to the
pregnant and nursing mothers instead of, as at present, to clubs for
fat old gentlemen and the frequenters of palatial hotels. It is probable
that at present we do not produce enough milk, or produce and
import enough butter and eggs to distribute adequately to all.[13] But,
by stabilizing or decreasing our population, and by co-operation,
intensive culture and control of marketing abroad and of marketing
and purity at home, we could see to it that everybody had enough
and that what they had was really good.
[12] Professor MacBride, dealing recently with the “Inheritance of Defect” (Daily
Telegraph, January 8, 1925) said: “The question of questions was whether the
failure of the lowest strata of society was due to their surroundings or to their
inborn characters. Such questions must be ultimately decided by experiment; and
proper experimental work could only be done with animals; we were not entitled to
make corpora vilia of our fellow human beings. For this reason he would direct
attention to the common goldfish, whose weird monstrosities were all originally due
to the starvation of the eggs with respect to light and air in the earliest stages of
development. The result of this starvation was to weaken the developmental power
and to produce a disharmonious arrest of growth of various organs. Similar arrests
of growth occurred in human beings, and were the causes of mental and bodily
defects. Their original cause, however, must be sought in the starvation and
poisoning of the blood of the mother, but, once started, they were hereditary.”
[13] Working people live on tinned milk, margarine, and substitute eggs—all
deficient in necessary vitamins.
To feed an industrial population in a small island is a peculiar and
special problem and one demanding expert care and advice. Food
must come long distances and must “keep.” Hence the preservatives
and tins and the need to be watchful beyond measure against
poisoning and the loss of what is vital to our well-being. With
research, the problem would be easy; but we must make it clear that
it is important. Science would easily enable us to produce more from
the soil, and, as regards the food of mothers, since the assimilation
of extra minerals, salts, etc., in their natural state is not always
satisfactory or easy during pregnancy, we might find ways of growing
food, through treatment of the soil, to provide for the special needs of
their condition.
 What then must feminist mothers demand? The right first of all to
the recognition of their work—the most dangerous of all trades and
the most neglected and despised. They should ask for endowment
from the community. This is opposed by many on the ground that
fathers delight to support their children, and it is they who should
claim from the community an adequate family-wage. But, after all, it
is the mother who bears and tends the child, and, although many
women receive the whole of their husbands’ wages, others must
fight a humiliating battle against drink and tobacco for the
wherewithal to build their children’s bodies. This struggle is
exemplified on a large scale in the spending of State revenue, most
of which goes on armaments and the forces of destruction, and an
infinitesimal portion to aid and support life. If Jason cannot give up
his murderous playthings, let him have neither sons to destroy nor
daughters to drag through misery. His children shall never be
conceived. I have indicated that this is happening already, not as a
deliberate revolt, but as a counsel of despair in a world which offers
no hope, no joy, and no opportunity to the young.
The mother has a right to demand two years’ rest between
pregnancies; and the right to decide the number of her children. For
some the call of motherhood is insistent and its charm grows with
experience; they would be good mothers and might well have large
families. They could help others by superintending nursery-schools
in which children from one to five years might have their important
meal of the day. But it is imperative that the woman who has children
should not be shut out from public life. The ideal would be for a
woman to continue her education at least till eighteen, have the first
child at twenty-four, then perhaps three others at two-year intervals.
This assumes that large numbers of women do not choose to breed.
At thirty-five every mother of four children would, in a community of
good schools, convenient houses, and well-run restaurants, be free
again to take part in public life. It does not follow that she would be
separated from her children; they would go to day-schools. But the
mother would do the work for which she was best fitted in school,[14]
kitchen, hospital, shop, mill, or Parliament. In this way her opinion
would count, and her attitude to life help to permeate the community,
which is otherwise left to be guided by the outlook of the single
woman and the male. Problems of unemployment and competition
due to married women’s work are really questions of population
pressure, muddled thinking, and bad organization. To discuss all this
in close detail is hardly within the scope of this book.
[14] I am strongly of opinion that experience of maternity, even more than of
marriage alone, would help the teacher. Some women, even teachers, are bored
by children until they have one of their own, whereupon all children of all ages
become interesting.
In conclusion, it may be said that the community should never,
except on the strongest grounds, deny parenthood to man or
woman. Therefore marriages which after two years did not result in a
child should be dissoluble at the wish of either party to the contract.
This, apart from all other reasons for which the cancelling of
marriage should be allowed. Partnership in marriage should in effect
be regarded as a partnership for parenthood, and as such should not
be entered upon lightly.
 V
Jason and Admetus
Men

Before we pass on to an attempt at a summary and conclusion of

the argument, it may be as well to re-state briefly what is the matter
with men. Certainly they are not such fierce tyrants as when first we
fought them; certainly they have some grounds to complain of the
feminine arrogance which, not content with proving equality, wants to
go on and prove women the superior sex. We might, on grounds of
science perhaps, advance this claim, urging that, since a female
being needs one more chromosome for its creation than a male, it
must, therefore, be of higher importance. Should we do so, and seek
to live alone on the planet, producing our children by
parthenogenesis, our pride would be doomed to a fall. Such children,
there is reason to believe, would all be males. At least, that is what
happens when the experiment is tried by sea-urchins. Men, on the
other hand, like to pretend that our assumption of intelligence and
independence is but a momentary spurt in a race which must end in
masculine victory and feminine submission. They admit that the
great development of our freedom in body and mind has given us a
serious advantage, and the more discerning among them urge their
fellows to press on and catch us up. Others trundle the golden
apples beseechingly, but still Atalanta runs.
I believe it to be true that the education and outlook of men is
more old-fashioned than that of women reared in the freedom of
feminist traditions. Men have not yet realized how women’s outlook
is changing, nor attempted very seriously to adapt themselves to the
change. They will do so, of a certainty; for, true as it may be that
above all desires in woman is that to be pleasing to men, it is still
truer that the desire of desires in man is to be pleasing to women. I
believe that Puritanism or asceticism, of which they accuse us, is
very strong in them. One of the compliments or insults that has been
hurled during the sex-war is that the feminine mind is pervaded by
the physical harmony of the feminine body. One may perhaps retort
that the dualism of mind and matter is a very masculine philosophy;
and one which, moreover, men have translated into their everyday
lives by the sharp division they like to make between fighters and
thinkers, games-playing idiots and thin intellectuals. Too often a
woman of vitality and intelligence must choose between a soldier-
gentleman and Chaucer’s clerk.[15] Should she choose the former,
she takes a plunge into the past. This man exults in murder, whether
of animals or of his fellow-creatures; deep down within him he is still
convinced that women are divided into good and bad—and both
require the handling of a master. His wife must beware how she
responds to his advances; she may be thought forward or impure.
Decency must above all things be preserved. Though games and the
classics may have taught the English gentleman the beauty of
paganism and the joy of the naked body where man is concerned,
he is still stuffy in his approach to sex. He rarely brings the freshness
of the morning and the joy of the open skies to the love of mistress
or of wife. Plush, gilt and silk stockings express the one; pipe, the
armchair at the fireside, dinner, and a coldly furnished bedroom, the
other. Conversation is a masculine monologue, punctuated by
assent. He will be good to his children, provided they are not odd,
and will protect his wife. He will never lift her to rapture. She fears,
and will probably deceive him.
[15]

A clerk ther was of Oxenford also

That unto logyk hadde longe y-go.
As leene was his hors as is a rake,
And he nas nat right fat, I undertake,
* * * * *
And him was lever have at his beddes heed
Twenty bokes clad in black or reed.

The intellectual—perhaps by reason of the monastic tradition of

learning, perhaps because he finds Jason so revolting—does all that
he can to forget the needs of the body. Woman counts as one of
them. She is a burden, a responsibility, a distraction, an incursion of
the material into a world of contemplation. As for children and
domestic life, they would make an end to all thought, to all art. An
instinctive life—so he thinks—is possible only in spasm, if at all, for a
man with serious mental work to accomplish. If woman persists in
keeping him company, then she must shoulder the burdens, tend
him and care for him, and leave him alone when he doesn’t want her.
It is this contempt for the natural play of instinct which eats the heart
out of life for many intellectuals, men and women, of to-day. They
dread the gift of themselves, the loss of independence which passion
would bring, and therefore they never give freely. In part, they are
cherishing the medieval tradition that to be worthy of spiritual or
mental labour man and woman must go aside and renounce; in part,
they are inspired by a tight conception of materialism, in which
individuals are hurled like lumps of matter by dynamic forces through
space, unable to do more than come near, but never mingle one with
another. This view of life and the medieval are combining to destroy
our world in lovelessness and despair.
The old-fashioned mind clings to spiritual duties and consolations
and the framework of Church discipline, as a bulwark against
personal licence; the more modern mind is dominated by mechanism
—which is, after all, no more than the rational control of matter—and
seeks in an intelligent organization of the State, a framework within
which each individual is to perform the duties for which he is best
fitted. To neither conception is love between individuals, or sex-love
between man and woman, important. In effect, personal
relationships do not matter. The Christian doctrine of all-embracing
love was once potent, but fails to-day because of the foundation of
God, dogma, and Church on which it is built and which modern
people cannot accept. “To love thy neighbour as thyself” is also
inadequate without knowledge and understanding. But the rational
materialists’ attitude—such, for instance, is that of the Bolsheviks—
to human relationships, in particular to women and sex, is as lacking
in the sense of human dignity as the Christian. Monogamy and
undiscriminating licence rest upon a common basis of contempt for
love and personality, both asserting that the desire of a man is for a
woman, of a woman for a man, but no matter whom. Dualism, as
ever, is the culprit. Sex-love is to be no more than a physical need—
no part of the serious business of life. Science has brought a more
modern attitude to matter which by its effect upon the imagination
may change our conception of personality and sex. Force, struggle,
solidity, contact, may yield to gentleness, non-resistance,
intermingling and uniting—not by an ethical change, but by a change
in scientific thought. We shall no longer think of mind and matter as
wronging or thwarting one another, because they are not different
forces; and we shall no longer be able to separate physical from
mental virtue or depravity. We shall no longer value a love that
suppresses or disregards the union of personality.
Taboos and superstitions, struggling dynamic individuals or States
—how may we set up a new vision? Perhaps what I have written
above seems far-fetched to the reader, but I do not think our life can
be cut up into compartments. Philosophy and sex are more
important in politics than General Elections. The revolt against the
all-powerful Christian State began in the assertion of certain people
that their love of good fruit and wine or their enjoyment of sex were
not worthy of hell-fire. On personal conduct, on our standards of
personal relationship, man to woman, parents to children, are built
the customs and laws of States and ultimately their national and
international policy. It is here, then, with man and woman, that we
must begin. I have in mind, as I write, a piece of Chinese porcelain,
on which the sage or poet sits with his book and long pipe; a lovely
and elegant lady peeps over his shoulder, and close at hand plays
an impish child. I do not think that the Chinese who conceived it
expected that poet to write bad verses, or, if a sage, to compose
worthless philosophy. On the contrary, to love with devotion, to be
learned, to have children, are ideas which have shaped the harmony
of Chinese life. As compared with their generous acceptance of
instinct our Christian dread of sex and horror of the body are
obscene.
If we are to make peace between man and woman, and by their
unity and partnership change the ideas that govern our politics and
our outlook on the world, it is essential that men should make a more
determined attempt to understand what feminists are seeking. It is
useless to go on abusing, or pretending that this is a matter of minor
importance. It is essential also that women should think clearly and
continue in courage and honesty of word and action, neither
abandoning all for the pursuit of pleasure nor glorying in
opportunities for an oppressive morality belonging to past ages. First
and foremost, man or woman, we are human beings. There is a
great deal of the work in the community which we can each do with
equal ability, given equal training and opportunity. There are other
tasks which we must agree to delegate to one another, and neither
despise the other for performing them. Life and harmony, generosity
and peace are the ideals which the best thought of feminism has set
before us. We believe that States and individuals can put them into
practice. Will man not pause to understand before he continues on
the path of destruction and strife, cupidity and war? Can we not
persuade Jason from barbarity and Admetus to the abandonment of
his fears? To live with vigour, body and mind and imagination,
without fear or shame or dread of death; to drive these baser
passions from the hold they have upon our morality and our politics
—this is what we ask of modern men and women. They can come to
it only in a reckless love of one another, a passion that gives again
and again without fear of hurt or exhaustion. It is not an
abandonment to nature and to instinct that we need. Pure and
barbaric instinct is no more. Our bodies are too much impregnated
by inherited habit and knowledge, too much surrounded in their
growth by the findings of science. Men and women are not creatures
of clay, nor disembodied spirits; but things of fire intertwining in
understanding, torrents leaping to join in a cascade of mutual
ecstacy. There is nothing in life to compare with this uniting of minds
and bodies in men and women who have laid aside hostility and fear
and seek in love the fullest understanding of themselves and of the
universe. You cannot measure it in inches, nor turn it on and off like
a tap. You cannot stay it now and indulge it another time. You cannot
come to it by religion or by unaided reason, or by the brute courage
of sheer physical vitality. Jealousy is death. Dualism is nonsense,
compartments unavailing. You must have in you the thought that is
creation; life’s spring, and the daring of its unconquered waters—so
may you transform the world and people it with gods who know no
more the hates and littleness of men.

Transcriber’s Notes:
A Table of Contents has been provided for the convenience of the reader, and
is granted to the public domain.
Punctuation and spelling inaccuracies were silently corrected.
Archaic and variable spelling has been preserved.
Variations in hyphenation and compound words have been preserved.
*** END OF THE PROJECT GUTENBERG EBOOK HYPATIA; OR,
WOMAN AND KNOWLEDGE ***

Updated editions will replace the previous one—the old editions

will be renamed.

Creating the works from print editions not protected by U.S.

copyright law means that no one owns a United States copyright
in these works, so the Foundation (and you!) can copy and
distribute it in the United States without permission and without
paying copyright royalties. Special rules, set forth in the General
Terms of Use part of this license, apply to copying and
distributing Project Gutenberg™ electronic works to protect the
PROJECT GUTENBERG™ concept and trademark. Project
Gutenberg is a registered trademark, and may not be used if
you charge for an eBook, except by following the terms of the
trademark license, including paying royalties for use of the
Project Gutenberg trademark. If you do not charge anything for
copies of this eBook, complying with the trademark license is
very easy. You may use this eBook for nearly any purpose such
as creation of derivative works, reports, performances and
research. Project Gutenberg eBooks may be modified and
printed and given away—you may do practically ANYTHING in
the United States with eBooks not protected by U.S. copyright
law. Redistribution is subject to the trademark license, especially
commercial redistribution.

START: FULL LICENSE

THE FULL PROJECT GUTENBERG LICENSE
 PLEASE READ THIS BEFORE YOU DISTRIBUTE OR USE THIS WORK

To protect the Project Gutenberg™ mission of promoting the

free distribution of electronic works, by using or distributing this
work (or any other work associated in any way with the phrase
“Project Gutenberg”), you agree to comply with all the terms of
the Full Project Gutenberg™ License available with this file or
online at www.gutenberg.org/license.

Section 1. General Terms of Use and

Redistributing Project Gutenberg™
electronic works
1.A. By reading or using any part of this Project Gutenberg™
electronic work, you indicate that you have read, understand,
agree to and accept all the terms of this license and intellectual
property (trademark/copyright) agreement. If you do not agree to
abide by all the terms of this agreement, you must cease using
and return or destroy all copies of Project Gutenberg™
electronic works in your possession. If you paid a fee for
obtaining a copy of or access to a Project Gutenberg™
electronic work and you do not agree to be bound by the terms
of this agreement, you may obtain a refund from the person or
entity to whom you paid the fee as set forth in paragraph 1.E.8.

1.B. “Project Gutenberg” is a registered trademark. It may only

be used on or associated in any way with an electronic work by
people who agree to be bound by the terms of this agreement.
There are a few things that you can do with most Project
Gutenberg™ electronic works even without complying with the
full terms of this agreement. See paragraph 1.C below. There
are a lot of things you can do with Project Gutenberg™
electronic works if you follow the terms of this agreement and
help preserve free future access to Project Gutenberg™
electronic works. See paragraph 1.E below.
1.C. The Project Gutenberg Literary Archive Foundation (“the
Foundation” or PGLAF), owns a compilation copyright in the
collection of Project Gutenberg™ electronic works. Nearly all the
individual works in the collection are in the public domain in the
United States. If an individual work is unprotected by copyright
law in the United States and you are located in the United
States, we do not claim a right to prevent you from copying,
distributing, performing, displaying or creating derivative works
based on the work as long as all references to Project
Gutenberg are removed. Of course, we hope that you will
support the Project Gutenberg™ mission of promoting free
access to electronic works by freely sharing Project
Gutenberg™ works in compliance with the terms of this
agreement for keeping the Project Gutenberg™ name
associated with the work. You can easily comply with the terms
of this agreement by keeping this work in the same format with
its attached full Project Gutenberg™ License when you share it
without charge with others.

1.D. The copyright laws of the place where you are located also
govern what you can do with this work. Copyright laws in most
countries are in a constant state of change. If you are outside
the United States, check the laws of your country in addition to
the terms of this agreement before downloading, copying,
displaying, performing, distributing or creating derivative works
based on this work or any other Project Gutenberg™ work. The
Foundation makes no representations concerning the copyright
status of any work in any country other than the United States.

1.E. Unless you have removed all references to Project

Gutenberg:

1.E.1. The following sentence, with active links to, or other

immediate access to, the full Project Gutenberg™ License must
appear prominently whenever any copy of a Project
Gutenberg™ work (any work on which the phrase “Project
Gutenberg” appears, or with which the phrase “Project
Gutenberg” is associated) is accessed, displayed, performed,
viewed, copied or distributed:

This eBook is for the use of anyone anywhere in the United

States and most other parts of the world at no cost and with
almost no restrictions whatsoever. You may copy it, give it
away or re-use it under the terms of the Project Gutenberg
License included with this eBook or online at
www.gutenberg.org. If you are not located in the United
States, you will have to check the laws of the country where
you are located before using this eBook.

1.E.2. If an individual Project Gutenberg™ electronic work is

derived from texts not protected by U.S. copyright law (does not
contain a notice indicating that it is posted with permission of the
copyright holder), the work can be copied and distributed to
anyone in the United States without paying any fees or charges.
If you are redistributing or providing access to a work with the
phrase “Project Gutenberg” associated with or appearing on the
work, you must comply either with the requirements of
paragraphs 1.E.1 through 1.E.7 or obtain permission for the use
of the work and the Project Gutenberg™ trademark as set forth
in paragraphs 1.E.8 or 1.E.9.

1.E.3. If an individual Project Gutenberg™ electronic work is

posted with the permission of the copyright holder, your use and
distribution must comply with both paragraphs 1.E.1 through
1.E.7 and any additional terms imposed by the copyright holder.
Additional terms will be linked to the Project Gutenberg™
License for all works posted with the permission of the copyright
holder found at the beginning of this work.

1.E.4. Do not unlink or detach or remove the full Project

Gutenberg™ License terms from this work, or any files
containing a part of this work or any other work associated with
Project Gutenberg™.
 1.E.5. Do not copy, display, perform, distribute or redistribute
this electronic work, or any part of this electronic work, without
prominently displaying the sentence set forth in paragraph 1.E.1
with active links or immediate access to the full terms of the
Project Gutenberg™ License.

1.E.6. You may convert to and distribute this work in any binary,
compressed, marked up, nonproprietary or proprietary form,
including any word processing or hypertext form. However, if
you provide access to or distribute copies of a Project
Gutenberg™ work in a format other than “Plain Vanilla ASCII” or
other format used in the official version posted on the official
Project Gutenberg™ website (www.gutenberg.org), you must, at
no additional cost, fee or expense to the user, provide a copy, a
means of exporting a copy, or a means of obtaining a copy upon
request, of the work in its original “Plain Vanilla ASCII” or other
form. Any alternate format must include the full Project
Gutenberg™ License as specified in paragraph 1.E.1.

1.E.7. Do not charge a fee for access to, viewing, displaying,

performing, copying or distributing any Project Gutenberg™
works unless you comply with paragraph 1.E.8 or 1.E.9.

1.E.8. You may charge a reasonable fee for copies of or

providing access to or distributing Project Gutenberg™
electronic works provided that:

• You pay a royalty fee of 20% of the gross profits you derive from
the use of Project Gutenberg™ works calculated using the
method you already use to calculate your applicable taxes. The
fee is owed to the owner of the Project Gutenberg™ trademark,
but he has agreed to donate royalties under this paragraph to
the Project Gutenberg Literary Archive Foundation. Royalty
payments must be paid within 60 days following each date on
which you prepare (or are legally required to prepare) your
periodic tax returns. Royalty payments should be clearly marked
as such and sent to the Project Gutenberg Literary Archive
Foundation at the address specified in Section 4, “Information
 about donations to the Project Gutenberg Literary Archive
Foundation.”

• You provide a full refund of any money paid by a user who

notifies you in writing (or by e-mail) within 30 days of receipt that
s/he does not agree to the terms of the full Project Gutenberg™
License. You must require such a user to return or destroy all
copies of the works possessed in a physical medium and
discontinue all use of and all access to other copies of Project
Gutenberg™ works.

• You provide, in accordance with paragraph 1.F.3, a full refund of

any money paid for a work or a replacement copy, if a defect in
the electronic work is discovered and reported to you within 90
days of receipt of the work.

• You comply with all other terms of this agreement for free
distribution of Project Gutenberg™ works.

1.E.9. If you wish to charge a fee or distribute a Project

Gutenberg™ electronic work or group of works on different
terms than are set forth in this agreement, you must obtain
permission in writing from the Project Gutenberg Literary
Archive Foundation, the manager of the Project Gutenberg™
trademark. Contact the Foundation as set forth in Section 3
below.

1.F.

1.F.1. Project Gutenberg volunteers and employees expend

considerable effort to identify, do copyright research on,
transcribe and proofread works not protected by U.S. copyright
law in creating the Project Gutenberg™ collection. Despite
these efforts, Project Gutenberg™ electronic works, and the
medium on which they may be stored, may contain “Defects,”
such as, but not limited to, incomplete, inaccurate or corrupt
data, transcription errors, a copyright or other intellectual
property infringement, a defective or damaged disk or other