Financial accounting information for decisions 7th edition wild solutions manual 1

Chapter 04 - Reporting and Analyzing Merchandising Operations

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Chapter 4 Reporting and Analyzing Merchandising Operations QUESTIONS 1.

Merchandising companies report Merchandise Inventory on the balance sheet; service companies do not. Also, merchandising companies report both Sales (of

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Chapter 04 - Reporting and Analyzing Merchandising Operations

goods) and Cost of Goods Sold on the income statement, while service companies do not.

2.

Additional accounts of a merchandising company likely include Merchandise Inventory, Sales (of goods), Cost of Goods Sold, Sales Discounts, and Sales Returns and Allowances (and possibly Delivery Expense).

3.

A company can have a net loss if its expenses (absent cost of goods sold) are greater than its gross profit from sales of merchandise.

4.

A cash discount can be offered to encourage customers to promptly pay. This provides cash more quickly to the seller and avoids the costs of additional collection activities. Of course, the seller must perform a costs vs. benefits analysis on the merits and terms of any cash discount offered to customers.

5.

For a perpetual inventory system, inventory shrinkage is determined by taking a physical count of the inventory available at the end of a period and comparing that amount with the amount recorded in the Merchandise Inventory account.

6.

Cash discounts are granted in return for early payment and reduce the amount paid below the negotiated price. Cash discounts are recorded in the accounting records (as a reduction of Merchandise Inventory). Trade discounts are deducted from the list or catalog price to determine the purchase (negotiated) price. Trade discounts are not recorded in the accounting records.

7.

Sales discount is a term used by a seller to describe a cash discount granted to a customer. Purchase discount is a term used by a purchaser to describe a cash discount received from a seller. (It is a matter of perspective: seller versus buyer.)

8.

A manager is concerned about the quantity of its purchase returns because the company incurs costs in receiving, inspecting, identifying, and returning the merchandise. More returns create more expenses. By knowing more about returns, the manager can decide if they are a problem and how they can be minimized.

9.

The sender (maker) of a debit memorandum records a debit in an account of the recipient; and the recipient records a credit in an account maintained for the sender.

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Financial Accounting, 7th Edition

Chapter 04 - Reporting and Analyzing Merchandising Operations

10. The single-step income statement format presents cost of goods sold and expenses in one list, totals the list, and subtracts the total from net sales in one step. The multiple-step format presents intermediate totals, including gross profit (the difference between net sales and cost of goods sold) and sub-categories of expenses (often by key activities).

11. Apple calls its inventory account “Inventories.” A detailed calculation of cost of sales is not presented by Apple.

12. Google titles its cost of sales accounts as “Cost of revenues” Google presents costs of sales separate for “Google (advertising and other)” and “Motorola Mobile (hardware and other)”.

13. Samsung titles its cost of goods sold account “Cost of sales.”

14. Samsung reports a separate gross margin figure on its consolidated income statement. Its 2012 gross profit is ₩74,451,682 (in millions of Korean won).

15. A buyer should attempt to negotiate the shipping terms FOB destination. In this case, title will pass after the goods are safely delivered to the buyer’s business and transportation charges will be the responsibility of the supplier (seller).

QUICK STUDIES Quick Study 4-1 (10 minutes) 1.

G.

6.

H.

2.

B.

7.

I.

3.

A.

8.

F.

4.

J.

9.

C.

5.

E.

10.

D.

Quick Study 4-2 (5 minutes) Answer: d

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Chapter 04 - Reporting and Analyzing Merchandising Operations

Quick Study 4-3 (15 minutes) Nov. 5 Merchandise Inventory .....................................

Accounts Payable .....................................

6,000 6,000

To record credit purchase [(600 x $10].

Nov. 7 Accounts Payable .............................................

Merchandise Inventory ............................

250 250

Returned defective units [(25 x $10].

Nov. 15 Accounts Payable ............................................

Cash ...........................................................

Merchandise Inventory* ...........................

5,750 5,635 115

Paid for purchase less cash discount *[(6,000 - $250) x 2%].

Quick Study 4-4 (10 minutes) Apr. 1 Accounts Receivable ..................................... 3,000 Sales .......................................................

3,000

To record credit sale.

1 Cost of Goods Sold ........................................ 1,800 Merchandise Inventory .........................

1,800

To record cost of credit sale.

4 Sales Returns and Allowances ..................... 600 Accounts Receivable ............................

600

To record sales return.

4 Merchandise Inventory ..................................

Cost of Goods Sold ...............................

360 360

Restore cost of returned goods to inventory.

11 Cash ................................................................. 2,352 Sales Discounts* ............................................

48 Accounts Receivable .............................

2,400

Received payment less cash discount *[($3,000 - $600) x 2%].

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Financial Accounting, 7th Edition

Chapter 04 - Reporting and Analyzing Merchandising Operations

Quick Study 4-5 (10 minutes)

Sales.......................................

Sales discounts.....................

Sales returns and allowances .

Net sales ................................

Cost of goods sold ...............

Gross profit ...........................

(a) $150,000 (5,000) (20,000) 125,000 (79,750) $ 45,250

(b) $550,000 (17,500) (6,000) 526,500 (329,589) $196,911

(c) $38,700 (600) (5,100) 33,000 (24,453) $ 8,547

(d) $255,700 (4,800) (900) 250,000 (126,500) $123,500

Gross margin ratio: (Gross profit / Net sales) ........

36.2%

37.4%

25.9%

49.4%

Interpretation of gross margin ratio for case a: The ratio of 36.2% implies that for each dollar in net sales the company earns 36.2 cents in gross profit.

The company must still deduct other expenses that it incurs in running the business when computing net income.

Quick Study 4-6 (10 minutes) July 31 Cost of Goods Sold ....................................

Merchandise Inventory .....................

1,900 1,900

To adjust for shrinkage based on physical count [$37,800 - $35,900].

Quick Study 4-7 (10 minutes) July 31 Sales .............................................................. 160,200 Income Summary .................................

160,200

To close temporary accounts with credit balances.

July 31 Income Summary ......................................... 165,900 Sales Discounts ..................................

Sales Returns and Allowances ..........

Cost of Goods Sold* ............................

Depreciation Expense .........................

Salaries Expense .................................

Miscellaneous Expenses .....................

4,700 6,500 106,900 10,300 32,500 5,000

To close temporary accounts with debit balances. (*$105,000 + $1,900 —from QS 4-6)

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General Mifflin continued to discharge the duties of the chief executive with great ability, and was re-elected twice, serving in all three terms, the limit allowed by the Constitution.

Governor Mifflin was elected to the Legislature at the end of his service as Governor, and died at Lancaster, January 21, 1800, while serving in that body.

General Edward Hand, Distinguished Officer of Revolution, Died September 3, 1802 eneral Edward Hand, M.D., a native of Clyduff, Kings County, Province of Leinster, Ireland, born December 31, 1744, became a resident of Lancaster, Pennsylvania, and one of the first distinguished officers of the Revolution. He died at his fine farm “Rockford,” near Lancaster, September 3, 1802.

In 1767 he was appointed by King George III surgeon of the Eighteenth Royal Irish Regiment of Foot, and sailed with the regiment from Cork, May 20 of the same year, arriving at Philadelphia July 11.

Dr. Hand was appointed ensign in the same regiment in 1772, and accompanied the command to Fort Pitt, returning to Philadelphia in 1774, when he resigned his commission and was regularly discharged from the service.

In the same year he went to Lancaster, with recommendations, in order to practice his profession in that place.

The following year he married Catherine, daughter of Captain John Ewing and Sarah Yeates, a sister of Hon. Jasper Yeates.

At the beginning of the American Revolution Dr. Hand gave his allegiance to the colonies, and was commissioned, June 25, 1775, lieutenant-colonel in Colonel William Thompson’s Battalion of Riflemen.

This battalion consisted of nine companies of troops enlisted in the counties of Cumberland, York, Lancaster, Northumberland, Bedford,

Berks and Northampton. After January 1, 1776, it became known as the First Regiment of the Army of the United Colonies.

Lieutenant-Colonel Hand accompanied Colonel Thompson and the battalion to Boston, where they arrived August 17, 1775. He was on Prospect Hill, August 20, when the battalion distinguished itself, and participated in the siege of Boston during the following autumn and winter.

The officers and men of the battalion were publicly thanked by General Washington in general orders the day following the skirmish at Lechmere’s Point, November 9, when each man demeaned himself with unusual skill and daring. The British had landed under cover of a fire from their batteries on Bunker, Breed’s and Copp’s Hills, as well as from a frigate which lay three hundred yards off the point, which at high tide was an island. The regiment marched instantly, and, though the day was stormy, regarded not the tide, nor waited for boats, but took to the water, although up to their armpits, for a quarter of a mile and, notwithstanding the regulars’ fire, reached the island and drove the enemy from behind their cover into their boats.

March 7, 1776, Hand was appointed colonel of the regiment he had commanded since February 2, and, with his command, left Cambridge March 15 to join General John Sullivan in New York.

During May and June this regiment was on Long Island. It picketed the shores until August.

Colonel Hand took part, with his regiment, in the battle of Long Island, and assisted to successfully protect the retreat of the American army. This was a skillful maneuver which effected the retreat of twelve thousand men, within sight of a strong enemy, possessed of a mighty fleet, without any loss of troops and saving all the baggage.

Colonel Hand took part in the battles of White Plains, Trenton and Princeton. At the last of these conflicts, says General Wilkinson, “at the time General Mercer engaged the 17th Regiment, Colonel Hand endeavored, by a rapid movement, to turn the enemy’s left flank, and had nearly succeeded when they fled in disorder ... the riflemen were therefore the first in the pursuit, and in fact took the greatest part of the prisoners; they were accompanied by General Washington in person with a squad of the Philadelphia Troop.”

Colonel Hand continued in command of his regiment until April 1, 1777, when he was promoted to be brigadier-general, and was soon thereafter sent to Fort Pitt in command of the western frontiers of Pennsylvania.

A new fort was erected in Westmoreland County, named Fort Hand.

General Hand did not meet with the expected success in fighting Indians and asked to be relieved of his command, which Congress, May 2, 1778, resolved to do. But before leaving Fort Pitt, General Hand conducted a successful treaty with the Indians June 17, 1778.

In October following he succeeded General Stark in command at Albany, and the next spring General Hand was ordered to take part in General Sullivan’s campaign against the Six Nations. Although the youngest of the generals engaged, Hand held the most important position after that of General Sullivan. His experience in fighting Indians gained on the western frontier was of great value in the expedition.

General Hand afterward joined General Washington and encamped at Morristown, N. J., during the winter.

On the formation of the light infantry corps of the army, August, 1780, General Hand was given command of one of the two brigades.

He was a member of the tribunal that tried and convicted Major André.

General Hand was appointed Adjutant-General of the Army of the United States January 8, 1781. He was present at the siege of Yorktown and returned with the troops to Philadelphia.

September 30, 1783, he was commissioned Major-General of the Pennsylvania Line.

Upon the close of the war he resumed his practice of medicine at Lancaster.

He was a delegate to the Continental Congress in 1784 and 1785, and a member of the General Assembly 1785, and an Elector for the first election of a President and Vice President of the United States in 1789.

General Hand helped frame the Constitution of Pennsylvania of 1790, and held other positions of honor and trust.

He was an original member of the Society of the Cincinnati, and served as President in 1799. He was the lover of fine horses and was himself an excellent horseman.

As a citizen he was highly esteemed, and as a physician greatly sought after and much beloved. He was a great Pennsylvanian.

First Permanent Settlement and Earliest Church, Dedicated September 4, 1646 he first European settlement in what is now Pennsylvania was made on Tinicum Island, now Essington, not far distant from the mouth of Darby Creek on the Delaware River. The beautiful buildings of the Corinthian Yacht Club are now located on this historic spot.

A monument was unveiled June 14, 1923, to mark the place where the first permanent settlement in what is now Pennsylvania was made. This shaft was erected by the Swedish Colonial Society and was unveiled by Miss Nancy J. Paxson, tenth in descent from one of the original founders of the colony.

Here it was that Colonel John Printz, a Swedish military officer of note, who had recently been knighted by the Swedish Government for the conspicuous role he enacted in the Thirty Years’ War, accompanied by a few adventurers of the same nationality, located in 1643, erected a fort of green logs and named the settlement he founded New Gottenberg.

The fort was mounted with four cannon. Provisions were made for the planting of corn and tobacco.

A short time thereafter Printz built a pretentious mansion on Tinicum Island, “very splendid,” with an orchard and pleasure house, and it bore the name of Printz Hof or Printz Hall. This mansion house was two stories high and built of hewn logs, while two or more fireplaces and ovens were made of bricks imported from Sweden for that purpose.

There were even glass windows. The utensils were of copper and tin.

Their light was candle. Printz Hall also contained a fine library and every convenience known at that period. This great house stood 160 years, when it was accidentally destroyed by fire.

Printz planted orchards, cleared fields and firmly established himself on the place he determined should be the seat of government for the Swedish colony on the South River, as the Delaware was then known.

Printz sent Maus Kling, the engineer for the colony, to make a settlement on the Schuylkill. Log houses were built there, and Kling built on the east bank of the Schuylkill, near its mouth, probably on what was afterward called Providence Island, a small fort which was called New Korsholm.

These operations of Kling, the plantation and the fort, form the first authenticated occupancy by Europeans of the site of the City of Philadelphia.

On April 17, 1640, the Swedish ship Kalmer Nyckel sailed into the Christiana Creek. Among the immigrants was the Reverend Reorus Torkillus, a clergyman of the Swedish Lutheran Church, who thus became the first minister of the gospel on the Delaware River. Soon after this preacher’s arrival in the colony a meeting house was built, in which the services of the Lutheran Church were conducted.

Governor Printz built a church on Tinicum Island, which had a bell and belfry. It was succeeded by a more imposing and commodious edifice in 1646, built of logs, with a roof of clapboards and an altar with a silver cloth. This church was dedicated by the Reverend John Campanius on September 4, 1646.

Printz reported to his home Government he had the church finished and dedicated, “adorning and decorating it according to our Swedish fashion, so far as our limited means and resources would allow.”

There was a graveyard located adjacent to the church, in which was interred the corpse of Andrew Hanson’s daughter Catherine, who was buried October 28, 1646. This was the first burial of any European in Pennsylvania, certainly the first in any regularly established cemetery.

The marriage of Governor Printz’s daughter, Armegot, to Johan Papegoja, the commandant at Fort Christina, was solemnized in this old church at Tinicum, in 1644, and it is believed to have been the first instance in which a matrimonial ceremony was performed between Europeans within the limits of the present State of Pennsylvania.

The Old Swedes’ Church called the worshippers together with the sound of the first “church-going bell” on the American Continent. But in May, 1673, Armegot Papegoja was in such dire distress for funds that she sold the bell to the congregation of the adherents of the Augsburg Confession, at Laus Deo. The worshippers believed this bell should be nowhere but in their own Swedes’ Church and they determined to repurchase it, when the members of the congregation gave their labor for two years at harvest time as the consideration. The bell was brought back to Tinicum, but the facts relating to its subsequent history are lacking.[6] 6. Colonel Henry D. Paxon says this original bell was recast, with some additional metal, and now hangs in “Gloria Dei,” Old Swedes’ Church, Philadelphia.

It is quite probable that this Old Swedes’ Church remained the active center for worship long after the Swedes were swept from power on the Delaware.

Peter Stuyvesant, at the head of a large fleet and formidable expedition, September, 1654, captured Fort Cassimer, or Trinity, as the Swedes called it, then after a siege of fourteen days compelled the surrender of Fort Christina, which was defended by Governor Johan Claesson Rysingh.

In the articles of capitulation, which were formally drawn up and signed September 25 by the two commanders on the “parade ground” outside the fort, it was agreed that the Swedish soldiers were to march out with the honors of war.

The “guns, ammunition, implements, victuals and other effects belonging to the Crown of Sweden and to the South Company,” in the fort or its vicinity, were to remain their property. The Swedish settlers might stay or go, as they chose, and for a year and six weeks, if they stayed, need not take the Dutch oath of allegiance. Swedes who remained should enjoy the Lutheran faith, the “liberty of the Augsburg Confession,” and have a minister to instruct them.

When the English came to the South River in the fall of 1664, the Swedes at Tinicum still were worshiping in their Lutheran Church.

After the departure of Governor Rysingh, in 1653, there was only one minister among the Swedes on the river, the man who was variously called Laers, Laurentius Carolus, Lock, Lokenius, etc., was a poor fellow whose missteps and mischances, moral lapses and legal misdemeanors are repeatedly mentioned in the scanty chronicles of the time. He preached in the Swedes’ Church at Tinicum and at Crane Hook, between Christina and New Castle, where a log church was built about 1667.

Lock died in 1688.

When Governor Andros visited the Delaware, in 1675, the New Castle Court decreed, when designating places of meeting for worship, “that the church at Tinicum Island do serve for Upland and parts adjacent.”

Great Tinicum Island stands with Jamestown and Plymouth as one of the birthplaces of America.

Lewis, in the history of Chester County, says that the Swedes came from New Castle and places along the Delaware, both above and below, to worship in that building.

About this time the settlement at Upland, now Chester, began to thrive, and it was not long before it became a more important place than Tinicum.

First Continental Congress Meets in Carpenters’ Hall, Philadelphia, September 5, 1774 he Assembly of Pennsylvania promptly responded to the “Instructions” of the great meeting of the Provincial deputies held in the State House July 15, 1774, and appointed Joseph Galloway, speaker, Samuel Rhoads, Thomas Mifflin, John Morton, Charles Humphreys, George Ross, Edward Biddle, and, subsequently, John Dickinson as delegates to the Congress to be held in Philadelphia in September.

This body assembled September 5 in Carpenters’ Hall and chose Peyton Randolph, of Virginia, president, and Charles Thomson, of Pennsylvania, secretary, of what proved to be the first Continental Congress.

The Declaration of Rights was agreed upon. This claimed, first, as natural rights, the enjoyment of life, liberty and fortune; secondly, they claimed, as British subjects, to be bound by no law to which they had not consented by their chosen representatives. They denied to Parliament all power of taxation and vested the right of legislation in their own Assemblies.

The common law of England they declared to be their birthright, including the rights of trial by jury of the vicinage, of public meetings and petition. They protested against the maintenance in the Colonies of standing armies without their full consent, and against all legislation by councils depending on the Crown.

Having thus proclaimed their rights, they calmly enumerated the various acts which had been passed in derogation of them. There were eleven in number, passed in as many years—the Sugar Act, the Stamp Act, the Tea Act, those which provided for the quartering of troops, for the supersedure of the New York Legislature, for the trial in Great Britain of offenses committed in America, for the regulation of the government of Massachusetts, for the closing of the port of Boston, and the last straw, known as the Quebec bill.

On October 18, articles of confederation were adopted, the signing of which, two days afterward, should be regarded as the commencement of the American Union, based upon freedom and equality.

On October 26, an address to the people of Great Britain was adopted, also a memorial to the inhabitants of British America, and a loyal address to His Majesty. The Congress then adjourned to meet in Philadelphia on the 10th of May following.

Dickinson was a powerful member of this first Congress, his master hand being first employed in the “Address to the inhabitants of Quebec,” forwarded under date of October 26. This address set forth the reasons why the people of that province should join with those of the Colonies in their political interests.

Over the Pennsylvania delegation Galloway, with his wealth, education and political prestige, and with some claim on their gratitude as their advocate against the Proprietaries, was both presiding officer and presiding genius. His influence was clearly seen in the selection of delegates, for both Dickinson and Wilson were omitted in the original list. The failure to name Mr. Dickinson was a grave error, but was corrected when Mayor Rhoads could not serve.

As Congress assembled Galloway did the honors, but his conduct soon revealed him acting as a volunteer spy for the British Government, and he did everything in his power to exert a control over the first Congress.

He even went so far as to hold secret meetings with the Governor of New Jersey and the Lieutenant Governor of New York, when he proposed in Congress a government for America to consist of a President General appointed by the King, and holding office during his pleasure, and a Grand Council chosen once in three years by the assemblies of the various colonies, the members thereof to be apportioned according to population.

His celebrated scheme was not popular, but in presenting it to Congress, said: “I am as much a friend to liberty as exists, and no man shall go further in point of fortune or in point of blood than the man who now addresses you.”

The plan was favored by New York and South Carolina and on final vote was rejected by the close vote of six colonies against five. “With this defeat,” says Bancroft, “Galloway lost his mischievous importance.”

At the October election Galloway was re-elected to the Assembly, but the many changes in the membership foretold the decided advancement of the Whigs. Edward Biddle was elected Speaker. Galloway did not attend until after the report of the preceding Congress had been made.

The Assembly of Pennsylvania, which met on December 8, 1774, was the first Provincial Legislature to which report of the congressional proceedings was made. The Assembly unanimously approved them December 15, and recommended them to the inviolable observance of the people. This body then appointed Messrs. Biddle, Dickinson, Mifflin, Galloway, Humphreys, Morton and Ross as delegates to the new Congress. Mr. Samuel Rhoads, who was then the Mayor of Philadelphia, was too occupied with those duties and was omitted from this delegation.

Upon the return of Benjamin Franklin from London, he was immediately added to the congressional delegation, together with Messrs. James Wilson and Thomas Willing. Mr. Galloway, who had repeatedly requested to be excused from serving, was permitted to withdraw. Galloway had become too much alarmed at the length to which the opposition to the mother country was carried.

Hitherto Governor John Penn had looked upon the proceedings of the Assembly without attempting to direct or control them. He was supposed to favor the efforts made in support of American principles; but now a semblance of regard to the instructions of the Crown induced him to remonstrate in mild terms against the continental system of petition and remonstrance.

In England the proceedings of the Americans were viewed with great indignation by the King and his ministry, and the petition of Congress, although declared by the Secretary of State, after a day’s perusal, “to be decent and proper and received graciously by His Majesty, did not receive much favor at the hands of the ministry, which resolved to compel the obedience of the Americans.”

The remonstrances of three millions of people were therefore treated, perhaps believed, as the clamors of an unruly multitude.

Both houses of Parliament joined in an address to the King, declaring “that they find a rebellion actually exists in the Province of Massachusetts.” That was followed by an act for restraining the trade and commerce of the New England Provinces and prohibiting them from carrying on the fisheries on the banks of Newfoundland, which was subsequently extended to New Jersey, Pennsylvania, Maryland, Virginia, South Carolina and the Lower Counties on the Delaware.

Conciliatory measures were introduced in Parliament, which provided a relief from tax or duties for those colonies which would yield strict obedience to the laws of the mother country. This proposition was opposed as an admission of the correctness of the American views. Upon

Pennsylvania’s reply to the resolutions of Parliament much depended, and the Assembly acted promptly and with unanimity.

By reason of Edward Biddle’s illness, John Morton was elected Speaker, March 15, 1775.

Fort Montgomery Withstands Attack of British and Indians, September 6, 1780 n the early days of the Revolution the settlers on the frontiers suffered much at the hands of the Indians, and this was particularly true in the region of the Susquehanna valleys. A chain of forts or blockhouses was established from Fort Jenkins on the North Branch of the Susquehanna, about midway between the present towns of Berwick and Bloomsburg, to Fort Reid, in the present borough of Lock Haven.

Each of these forts was garrisoned by troops from large Fort Augusta at the forks of the Susquehanna, and each in its turn was attacked by Indians or by British and Indians, during the period of the Revolution, and all but one or two of them were destroyed.

The most important attack on any of the above forts occurred July 28, 1779, when the British under Captain John MacDonald and Seneca Indians, under Chief Hiakatoo, defeated the garrison at Fort Freeland, took all the men and boys prisoners and destroyed the fort. This story is told on July 28.

In 1769, William Patterson patented 700 acres of land in what is now Lewis Township, Northumberland County, which he named Paradise.

Two years later he sold his Paradise farm to John Montgomery, of Paxtang, and removed to White Deer Creek, to reside with his daughter, Mrs. Hunter. John Montgomery established his family at Paradise, and his descendants still reside in that beautiful valley.

At the time of the battle at Fort Freeland, John Montgomery heard the firing, mounted two of his young sons on horses and sent them to the top of a hill to learn the cause of the shooting. They soon discovered the fort on fire and a fight raging in the timber below them. They hurriedly

returned and reported what they had seen, when their father loaded his family in a wagon, with what provisions and clothing they could carry, and rapidly drove across the country to the cabin of Philip Davis, on Chillisquaque Creek, near the present village of Pottsgrove. Davis gathered up his family and together they hurriedly journeyed to Fort Augusta, then down the river to Paxtang, where they remained until after the war was closed.

The precaution of Montgomery was intuitive, for the victorious British and Indians soon reached Paradise and burned his home and buildings.

With Fort Freeland destroyed and Montgomery’s home in ruins, it was necessary that one of these places be immediately rebuilt and fortified.

A detachment of the German Regiment, then in that vicinity, was sent to Paradise under command of Captain John Rice, and in the winter of 1779–80 they built a stockade around a fine spring of water, which forms the headwaters of Muddy Run. This was built permanently out of limestone found in that locality and today is in an excellent state of preservation and used by the tenant of the farm.

After completing this real fort they ably defended it, as an attack took place there early in September, 1780, which is told in a letter written by Colonel Samuel Hunter, county lieutenant, dated Fort Augusta, September 21, 1780, as follows: “We were alarmed by a large party of the enemy making their appearance in our county on the 6th inst. They came first to a small fort that Colonel Weltner’s troops had erected on the headwaters of the Chillisquaque, calling it Fort Rice, about thirteen miles from Sunbury.

(Three errors: Headwaters of Muddy Run; should be Fort Montgomery, the owner and original builder, and not Fort Rice, just because such a soldier was in charge of the detail, and the distance is seventeen miles from Sunbury, or about four from Milton).

“When the German Regiment marched off the enemy attacked the fort about sundown, and fired very smartly. The garrison returned the fire with spirit, which made them withdraw a little off, and in the night they began to set fire to a number of houses and stacks of grain which they consumed.

“In the meantime our militia had collected to the number of one hundred men under command of Colonel John Kelly, who marched to the relief of the garrison, and arrived there next day. The people of the garrison acquainted Colonel Kelly that there must be two hundred and fifty or three Hundred of the Enimy, which he did not think prudent to

engage without being Reinforced. The confusion this put the inhabitants in, it was not easy to collect a party equal to fight the savages.

“I immediately sent off an express to Col. Purdy on Juniata whom I heard was marching to the Frontiers of Cumberland County with the militia, he came as quick as possible to our assistance with one Hundred and ten of the militia and about Eighty Volunteers, which was no small Reinforcement to us.

“Genl. Potter just coming home from camp at this critical time came up to Sunbury and took command of the party that went in Quest of the Enimy. But previous to his marching, discharged the Volunteers as he concluded by the information he had received from spyes we had out that the enemy did not exceed one Hundred and fifty and that they had withdrawn from the inhabitants to some Remote place.

“General Potter, However, marched on to Muncy Hills, but was a little baffled by the information to their route and did not come on their track till the 13th and followed on about 50 miles up Fishing Creek, the road the enemy took, but finding they had got too far ahead returned here the 17th inst. The enemy got but one scalp and one prisoner. (Colonel Hunter did not know of the Sugar Loaf Massacre when he wrote.)

“We all concluded the enimy had got off, but on the 18th there was a small party made their appearance on the West Branch about fourteen miles above this place, they killed one man and wounded another, and killed their horses they had in the plow, which plainly shows they have scattered into small parties to Harass the inhabitants, which I am afraid will prevent the people from getting crops put in the ground this fall.

“When the German Regiment marched off from here I gave orders for the Frontier’s Companys to embody and keep one-fourth of the men Constantly Reconnoitering.

“After garrisoning Fort Jenkins, Fort Rice and Fort Swartz with twenty men in each of them, this was the only method I could think of encouraging the people as we were left to our own exertions. Only about thirty of Capt. McCoy’s company of Volunteers from Cumberland County, until the 10 inst., that two companies of militia came here from the same county in the whole about eighty men.

“When I received the intelligence of a large party of savages and tories coming against Fort Rice, I gave orders to evacuate Fort Jenkins as I did not look upon it to be tenable, which is since burned by the Enimy, and would have shared the same had the men staid there on act. of the Buildings, that were adjoining it, etc.”

John Montgomery and his family returned after peace was declared.

Finding the buildings of his farm destroyed and a good, strong stone house supplying its place, he at once occupied the fort, which, with additions, made him a comfortable home for years.

Colonel Hartley Leads Expedition Against Six Nation Indians—Born September 7, 1746 olonel Thomas Hartley, who was one of the most prominent Pennsylvanians during the period of the Revolution, was born in Colebrookdale Township, Berks County, Pennsylvania, September 7, 1746.

He was the son of George Hartley, a well-to-do farmer, who was able to give his son a good classical education at Reading.

At the age of eighteen he began to read law in the office of Samuel Johnson, at York, a prominent lawyer and relative of his mother.

He was admitted to practice in the courts of York County July 25, 1769, and in the courts of Philadelphia a month later. He rose rapidly in his profession, and was enjoying a lucrative practice when the War for Independence opened.

He served on the Committee of Observation for York County in 1774– 75; he represented York County as a deputy in the Provincial Conference held at Philadelphia July 15, 1774, and in the Provincial Convention, January 23, 1775.

In December, 1774, he was chosen first lieutenant of Captain James Smith’s company of Associators and a year later lieutenant colonel of the First Battalion of York County. He was elected by Committee of Safety January 10, 1776, to be lieutenant colonel of the Sixth Battalion, commanded by Colonel William Irvine, of Carlisle, and served with distinction in the Canadian campaign.

In December, 1776, Congress authorized General Washington to raise sixteen battalions of infantry additional to those in service, and the command of one of these was given to Colonel Hartley.

In the campaign for the defense of Philadelphia Hartley’s regiment bore a conspicuous part. At the Battles of Brandywine and Germantown it was attached to the First Philadelphia Brigade, of General Wayne’s division, Colonel Hartley commanding the brigade, and was also at Paoli.

To repel the inroads of the Tories and Indians from New York and for the protection of the frontiers following the “Great Runaway,” Colonel Hartley and his regiment, July 14, 1778, were ordered to Sunbury. The order continues: “A detachment of Colonel Hartley’s Regiment to march from New Jersey to Easton, there to join Colonel Kowatz, who has under his command a small number of horse. The remainder of Colonel Hartley’s Reg’t, now in Philad’a, to march immediately to Sunbury and join the Two Companies lately raised at Wioming. Col. Brodhead’s Regiment, now on their march to Pittsburgh, to be ordered to the Standing Stone.

But it is necessary to add to these Continental troops a considerable body of Militia. Council have therefore determined to order to Sunbury three hundred Militia from the County of Northumberland, four hundred from the County of Lancaster & one hundred and fifty from the County of Berks.”

The troops at Standing Stone and Easton were also to be re-enforced by militia.

This arrangement for the frontier defense was intended to rendezvous at Sunbury 1050 troops, as follows: Part of Hartley’s Regiment at Philadelphia, 100; two companies recruited at Wyoming, 100; militia from Lancaster County, 400; from Berks, 150, and Northumberland, 300.

On July 16 the Board of War advised Council that they learned by letters that General McIntosh, who was at Carlisle, hearing of the Indian incursions, ordered Colonel Brodhead, then on his way to Fort Pitt, to hurry his Eighth Pennsylvania Regiment to the Susquehanna, “to stop the progress of the enemy & encourage the militia to stand in their own defence.”

Then General J. P. DeHaas, who was stationed at Lebanon, sent an express to Colonel Samuel Hunter, at Fort Augusta, to learn the exact situation, when he offered his services to the Board of War. Colonel Brodhead and the Eighth Pennsylvania Regiment arrived at Fort Augusta and soon as the colonel learned he could not be of assistance there, he took up his march and arrived at Fort Muncy July 23, and immediately sent out scouting parties in every direction.

When Colonel Hartley and 300 of his command arrived at Fort Augusta, General John P. DeHaas was already there and had assumed command.

General James Potter wrote from Fort Augusta August 1, 1778: “I came here last week to station the militia. I found General DeHaas here, who said he commanded all the troops. The next day Colonel Hartley came and showed me his orders to command the troops, and politely requested me to take the command, which I declined, as I never was very fond of command, and this is a disagreeable one.”

Colonel Hartley wrote to Council from Fort Augusta August 1, advising the conditions when he arrived, and that General DeHaas, who was in command, had given the command to him. Hartley gave a very correct statement of the distressed situation following the great Wyoming Massacre of July 3.

Soon as Colonel Hartley arrived at Fort Muncy, Colonel Brodhead led his troops off toward Fort Pitt, via Carlisle, and Colonel Hartley settled down to the difficult task of handling the unfortunate conditions on that harassed frontier.

Colonel Hartley’s men built Fort Muncy. It was about a half a mile above the present Hall’s Station, on the Philadelphia and Reading Railway, in Lycoming County, a few hundred yards directly in front of the famous Hall’s Stone House, built in 1769. It was intended to be the most important stronghold, next to Fort Augusta, on the West Branch of the Susquehanna.

Colonel Hartley immediately planned an expedition against the Indians, as he believed the way to successfully combat the savage foe was to carry the war into his own country.

He marched from Fort Muncy, September 18, with two hundred troops and twelve days’ rations. In his report to Congress, the Colonel says: “In our route we met with great rains and prodigious swamps, mountains, defiles and rocks which impeded our march, we had to open and clear the way as we passed.

“We waded or swam the River Lycoming upward of twenty times. In lonely woods and groves we found where the Indians had dressed and dried scalps of the frontier victims. On the morning of the 26th, the advance party met nineteen Indians in a skirmish. An important Indian chief was killed and scalped.” They burnt Tioga, Queen Esther’s Town and other settlements.

Colonel Hartley performed the marvelous feat of marching his small army 300 miles and fighting several severe battles with Indians and

Tories in two weeks; bringing in fifty head of cattle, twenty-eight canoes and much plunder and above all else rendered such signal service to the frontiers that the settlers could return to their habitations and harvest their crops in safety.

Both the Provincial Council and the Continental Congress, Nov. 14, 1778, adopted resolutions of commendation to Colonel Hartley for the success of his expedition.

Colonel John Armstrong Destroyed Indian Town of Kittanning September 8, 1756

efore Governor Robert Morris was superseded by William Denny he concerted with Colonel John Armstrong an expedition against the Indian town of Kittanning, on the Allegheny, the stronghold of Captains Jacobs and Shingas, the most active Indian chiefs, and from which place they distributed their war parties along the frontier.

When Governor Denny assumed the office of Governor his predecessor communicated to him his plans for this expedition, which were favorably received by the Governor and his Council.

The details of this enterprise had been perfected in great secrecy. It is quite likely that Colonel Armstrong was selected for this purpose, not only on account of his well-known military prowess, but for the further fact that his beloved brother, Lieutenant Edward Armstrong, had been killed in the attack and destruction of Fort Granville, and for the many other depredations which the Indians had committed in the Juniata Valley.

Colonel Armstrong collected his forces at Fort Shirley, at Aughwick, now Huntingdon County, consisting of 300 troops, divided into seven companies. Among the captains were James Hamilton, Hugh Mercer, Edward Nord and James Potter, all afterward distinguished officers of the Revolution and leading citizens of the State.

On September 2, 1756, he came up with the advanced party at “Beaver Dams,” a few miles south of Frankstown, on the north branch of the Juniata. Here the little army struck the celebrated Kittanning path, well trodden by Indians in their travels to the westward.

On the 7th, the evening, within six miles of Kittanning, the scouts discovered a fire in the road, and four Indians about it, but these could not be attacked, as one or more might escape and alarm the town.

Lieutenant Hogg and twelve men were left to watch them, with orders to fall upon them at daybreak. The main body then made a circuit and proceeded to the village.

Guided by the whooping of the Indians at a dance, the army approached the place by the river, about 100 perches below the town.

They arrived at 3 o’clock on the morning of the 8th near a cornfield in which some of the enemy were lodged, sleeping in the open on account of the excessive heat of the weather.

As soon as the dawn of the new day made the town visible the troops attacked it through the cornfield, killing several of the enemy. The men

were wearied by a forced march of thirty miles and had been aroused from sound sleep to make the attack, but they fought with great eagerness.

When the firing began Captain Jacobs immediately sounded the war whoop, and with a number of Indians, as the English prisoners afterward told Colonel Armstrong, cried: “The white men are at last come, we will soon have scalps enough,” but at the same time ordered their squaws and children to flee to the woods.

Captain Jacobs defended his house bravely and through loopholes in the logs a deadly fire was poured into the provincial troops.

The Indians refused quarter, saying they were men and would not be prisoners. At this point Colonel Armstrong turned his attention to the houses from which the Indians were making such a stand. He received a bad wound in his shoulder, but continued to direct the attack. He found the houses must be destroyed, and ordered the contiguous buildings set on fire, which was performed by his officers and soldiers with much dispatch.

The Indians fired at every moving object and as their aim was deadly many soldiers were killed or wounded.

Soon as the buildings were set on fire the Indians were given another opportunity to surrender themselves prisoners, but again they refused.

One Indian declared he did not care for death; he could kill four or five more before he died, and some began to sing as the flames burned near them. The few who burst from the burning buildings and ran for the river were shot down by the soldiers.

Captain Jacobs was shot as he attempted to get out of an upper window. Armstrong’s soldiers identified the powder horn and pouch he wore as one he had lately received from a French officer in exchange for Lieutenant Edward Armstrong’s boots, which he carried from Fort Granville, where the lieutenant was killed.

The soldiers got the scalp of the great Indian chief, as they also did of his squaw and a young Indian, called the “King’s Son.” Before this time Captain Hugh Mercer had been severely wounded in the arm and was carried to the top of the hill above the town, where a number of the wounded men gathered. These soon discovered from their elevated position that Indians were passing the river and taking to the hills, they thought with the intention of surrounding and cutting off the troops from any possible retreat. Colonel Armstrong would not believe this their design, but sent men in every direction to keep him posted upon

the enemy’s movements. The Indians in their hasty retreat left behind a number of English scalps and not a few white prisoners.

Instead of cutting down the cornfield, the colonel immediately assembled the wounded and loaded them upon the few Indian horses which they had collected.

The return march was slow and tedious, made so by the many wounded and the constant watch necessary to prevent a surprise attack from ambush. Captain Mercer was carried by some of his men over a different road and Colonel Armstrong was alarmed for his safety.

Colonel Armstrong in his report of the action at Kittanning said he could not estimate the loss of the enemy, as many were burned in the buildings, but he could account for thirty or forty killed. They brought back a dozen scalps and eleven English prisoners.

The loss sustained by the provincial forces was seventeen killed, thirteen wounded and nineteen missing. All the wounded recovered and all but two of the missing reached their homes.

In speaking of the horrible Indian massacres which followed Braddock’s defeat, Drake in his Indian history, says: “Shingas and Captain Jacobs were supposed to have been the principal instigators of them, and a reward of $700 was offered for their heads.“ King Shingas was the greatest Delaware warrior at that time.

Heckwelder, who knew him personally, says: “Were his war exploits all on record they would form an interesting document, though a shocking one.”

King Shingas happened to be at Fort Duquesne when Colonel Armstrong destroyed Kittanning.

The Corporation of Philadelphia, on the occasion of Colonel Armstrong’s victory, addressed a complimentary letter to him, January 5 following, thanking him and his officers for their gallant conduct and presented him with a piece of plate.

Many descendants of the gallant Colonel Armstrong are living today and well may they be proud of such a distinguished ancestor.

Franklin County Erected from Part of Cumberland County September 9, 1784 n January 27, 1759, Lancaster County was divided by act of Assembly, and the southern division thereof erected into a new county, to which the name of “Cumberland” was given, with the town of Carlisle as the seat of justice.

For a quarter of a century the county of Cumberland thus constituted, remained intact, when the wants of the southwestern part, known as the Conocheague settlement, led them to petition the General Assembly of 1784 that their territory might be set apart as a new county, with concomitant privileges setting forth in glowing terms the hardships they were compelled to endure traveling the long distance from their homes to the seat of justice at Carlisle, etc.

The General Assembly complied therewith and September 9, 1784, erected the new county to be named “Franklin,” in honor of the great Pennsylvanian, Benjamin Franklin.

By 1790 some doubts arose as to the correct boundary, and March 29, in that year, a re-adjustment of the lines was made by running a new line so as to leave the entire tract of land owned by Edward Shippen, of Lancaster, and upon which Shippensburg now stands, in Cumberland County.

On March 29, 1798, a portion of the then county of Bedford, known as the “Little Cove” was detached from that county and annexed to Franklin, and the county thus erected is the Franklin County of today.

By the terms of the act establishing the county of Franklin, James Maxwell, James McCalmont, Josiah Crawford, David Stoner, and John Johnson were appointed trustees on behalf of the county, and were directed to procure two lots of ground in the town of Chambersburg or Chamberstown, for seats of a court house and of a county gaol.

The original court house was a brick building of two stories, surmounted by a tall conical cupola and a spire. In the belfry was suspended a bell of Spanish make, which had rendered service in an old convent.

The first court in Franklin County was held September 15, 1784. As the court house was not yet completed this first session was convened in the stone house on the corner of the “square,” which was built by John

Jack in 1770. This historic building stood until July 30, 1864, when the rebel horde burned the town during the Civil War. The first court was held before Judges Humphrey Fullerton Thomas Johnston and James Findley. Edward Crawford, Jr., was prothonotary.

Jeremiah Talbot was commissioned sheriff October 20, 1784.

The following named persons sat as the first grand jury: James Poe, Henry Pawling, William Allison, William McDowell, Robert Wilkins, John McConnell, John McCarny, John Ray, John Jack, Jr., John Dickson, D. McClintock, Joseph Chambers, and Joseph Long.

As late as 1748 there were many Indians within the present limits of Franklin County. The first settlers of Franklin County were Scotch-Irish, many of whose descendants yet remain, but the larger proportion migrated west or south, giving way before the German element coming from the eastern counties of the state.

It is believed that Joseph and Benjamin Chambers located at the Falling Spring earlier than 1730. They had previously built at Fort Hunter, above Harrisburg, on the Susquehanna, but an accidental fire consumed their mill on the Fishing Creek, and they wandered westward, finally located at Falling Spring, where they erected a log house, and eventually a saw and grist mill.

Benjamin Chambers maintained a friendly intercourse with the Indians in his vicinity. They became attached to him; with them he traded, and had so much of their confidence and respect that they did not injure him or offer to molest him.

After Braddock’s defeat July, 1755, the Western Indians became so troublesome, and made so many incursions east of the mountains, that Colonel Chambers, for the security of his family and his neighbors, erected a large stone dwelling house, where Chambersburg now is. This house was surrounded by water from Falling Spring, and, to prevent the Indians from setting it on fire, the roof was made of lead. The dwelling, buildings and mill were surrounded with a stockade.

This fort was provided with a blunderbluss and swivel, and the garrison had an ample supply of smaller firearms. The Indians seldom assaulted this fort and none of its defenders was killed or carried off.

Benjamin Chambers reported the terrible massacre at Great Cove, Sunday morning, November 2, 1755. He wrote: “If you intend to go to the assistance of your neighbors, you need wait no longer for the certainty of the news. The Great Cove is destroyed.”

The Great Cove was burned by the Indians and fifty-seven persons out of ninety-three settlers were killed or taken captive.

A record of the persons killed or taken captive by the Indians during this period until the close of the Revolution reveals a long list of savage cruelty.

In the war of 1812–14, Franklin County played an important part.

Eight companies were mustered in the county; Chambersburg furnished four, Greencastle, Mercersburg, Waynesboro and Path Valley, each one.

During the Civil War Franklin County suffered as did no other border county of Pennsylvania.

First came the great Confederate raid in October, 1862, led by Generals J. E. B. Stuart and Wade Hampton; then during General Lee’s invasion, June, 1863; and finally General McCausland’s invasion when the town of Chambersburg was sacked and burned July 30, 1864. The scenes presented on the latter terrible occasion beggar description.

Wilson College is situated in Chambersburg, and Mercersburg Academy is in the borough of Mercersburg, which was also the home of Marshall College, now a part of Franklin and Marshall College, of Lancaster. The Soldiers’ Orphans’ Industrial School of the state is located at Scotland, and the Pennsylvania State Sanitarium for Tuberculosis, No. 1, is beautifully located at Mont Alto.

Green Castle and Waynesboro are the other towns of importance in old Franklin County. James Buchanan, President of the United States, and William Findlay, Governor of Pennsylvania, were both born in Mercersburg.

Commodore Perry Defeats British Squadron on Lake Erie, September 10, 1813 oreign nations, who still smiled incredulously at the pretensions of the United States in carrying on an ocean warfare with the proud “Mistress of the Seas,” as England was everywhere acknowledged to be, were not prepared to receive, in addition to the splendid victory of the United States frigate Constitution over the Guerriere, fresh and decisive proof of the naval supremacy of the youthful Republic, in the magnificent

triumph achieved by Commodore Oliver H. Perry on the waters of Lake Erie September 10, 1813.

It was here for the first time in the history of the Western World the flag of a British squadron was struck, humiliatingly, to the Americans.

Great Britain had already been signally defeated in single naval combats during the War of 1812; she was now beaten in squadron; every one of her ships striking their colors to the Stars and Stripes.

The unexpected and disgraceful surrender of the Northern Army under General Hull to the British rendered a superior force on Lake Erie necessary for the defense of the American territory bordering on the lake, as well as for offensive operations in Canada.

Under those circumstances, Oliver H. Perry, a brave and capable young officer, was designated to the command on Lake Erie. But at this time the United States possessed no naval force on the lake; the only vessels belonging to the Government had been captured at Detroit.

Commodore Perry was directed to locate at Presque Isle, where a peninsula extended a considerable distance into the lake, encircling a harbor, on the borders of which was the port of Erie. He was to build ships, and the only materials at hand were the vast forests—shipbuilders, sailors, naval stores, guns and ammunition were all transported overland by wagons over 400 miles of bad roads from Albany, Buffalo and Philadelphia via Pittsburgh.

In spite of those embarrassments, by August 1, 1813, Perry had provided a flotilla, consisting of the ships Lawrence and Niagara, of twenty guns each, and seven smaller vessels, to wit: One of four guns, one of three, two of two and three of one.

The enemy appeared off the harbor while this navy was being built, but the shallowness of the water prevented their approach where the construction work could be destroyed.

After Perry succeeded in getting his navy into the deep waters of the lake, he proceeded to Put-in Bay, near where the British fleet lay under the guns of the fort. Here he watched the movements of the enemy and awaited a chance to offer battle.

On the morning of September 10, 1813, the enemy was discovered bearing down upon the American force, which immediately prepared to meet them. Perry had nine vessels with fifty-three guns and two swivels.

The British fleet consisted of six vessels, carrying sixty-three guns, four howitzers and two swivels.

Perry advised his officers he proposed to bring the enemy to close quarters. As soon, therefore, as the approach of the enemy warranted the

display of the signal, every vessel was under sail beating out against the wind with the boats ahead towing the others.

Perry endeavored to beat to the windward of the islands, which interposed between them and the two approaching squadrons, hoping thus to be able to bear down upon the enemy with the wind, but that proved to be too light and baffling, and so much time was lost by tacking that Perry suddenly changed his plans and ordered his ships to run to the leeward of the islands, when his sailing master replied: “Then we’ll have to engage the enemy from the leeward.” “I don’t care,” replied Perry; “to windward or leeward, they will fight today.”

Perry formed his line of battle and the two squadrons slowly approached each other. Realizing they would be in battle by the noon hour, grog and bread were served in advance, and in a moment every man was at quarters. Perry made a round of the deck, from gun to gun, carefully examining each and exchanging cheering words with the men.

At fifteen minutes after 11 a bugle was sounded on board the enemy’s flagship, the Detroit. Loud cheers burst from all their crews, and a tremendous fire opened upon the Lawrence from the British long guns, which on account of the range of the guns on the Lawrence the fire could not be returned for nearly forty minutes.

The Lawrence kept her course in gallant and determined style, but was badly cut up by the big guns of the Detroit. The enemy’s fire was clearly directed toward the Lawrence. She was hit in every direction and narrowly escaped several explosions.

Perry realized the seriousness of his situation and made full sail, directing the other vessels to follow, for the purpose of closing with the enemy. The terrible fire, however, to which he was exposed soon cut away every brace and bowline of the Lawrence, and the boat became unmanageable. The other vessels could not close up, and in this disastrous situation the Lawrence continued to sustain the main force of the enemy’s fire.

Throughout the ordeal order prevailed. There was no sign of fear, and as rapidly as the men at the guns were wounded they were quietly carried below, and others bravely stepped to their places. The dead remained where they fell until after the action.

At this juncture the enemy believed the battle won. The Lawrence was reduced to a mere wreck; her deck was streaming with blood and covered with mangled limbs and bodies of the slain; nearly the whole crew were either killed or wounded; her guns, too, were dismounted,

Commodore Perry and his officers working the very last one capable of firing a shot.

At 2 o’clock Captain Elliott was enabled to bring the Niagara into closer action; and Commodore Perry, finding he could get no further use from the Lawrence, suddenly shifted his flag to the Niagara and boarded her, leaving the gallant Lieutenant Yarnell in command of the Lawrence.

The transfer of Perry was made in the face of a terrible fire from the enemy ships, with the commodore standing erect in the small boat and directing his oarsmen.

The entire squadron was soon in action and Perry alongside the British Commodore Barclay, in the Lady Prevost. Approaching within half pistol shot, Perry’s fire was so deadly that the enemy’s men were compelled to run below.

The Caledonia opened a destructive fire upon the British, and she was closely followed by the other American vessels, and the enemy was soon enclosed between the Niagara and the American fleet, and in that position the British ships suffered a terrible fire on both quarters.

Thus, after a contest of three hours, a naval victory was achieved by the Americans, in which every vessel of the enemy fleet was captured. If anything could enhance its brilliancy it was the modest and laconic manner in which it was announced by the gallant victor—“We have met the enemy and they are ours!”

Lord Cornwallis Defeats American Forces on the Brandywine, September 11, 1777 he objective of the British forces, early in the Revolution, was to occupy Philadelphia, which was then the largest city in the revolting provinces. It was the seat of the Continental Congress, and the center of the colonies. Although commanding easy access to the sea, it was capable of being readily protected from the approach of a hostile fleet, and it lay in the heart of an open, extended country, rich, populous and so far but little disturbed by war.

Philadelphia was, in a sense, regarded as the capital of the new-born Nation, and the moral influence resulting from its occupation by Congress was great, so that it was deemed an important point would be gained by its conquest. There was much criticism hurled at an army which could not penetrate to the headquarters of the infant Nation.

Sir William Howe directed the campaign of 1777, and disposed the troops under his command to that purpose. The British fleet under Lord Howe, bearing a land force of 18,000, left New York in July, 1777, with the intention of approaching Philadelphia by way of the Delaware River.

When about to enter it, however, the British commander was informed that the Americans had placed obstructions in the channel, and he, therefore, proceeded to the Chesapeake, and on August 25, landed his forces at Turkey Point.

When the departure of the British fleet from New York was made known to General Washington, he was uncertain as to its objects, but directed the concentration of his army in Bucks County, so as to meet the enemy should he attempt to approach Philadelphia.

Washington soon learned that the fleet was off the Capes of the Chesapeake, and turned his attention in that direction. The very day the British landed the Americans marched to Wilmington with a force of about eleven thousand men.

Washington made immediate preparations to oppose the enemy. A severe though brief encounter occurred September 3 at Iron Hill, Delaware.

On the 8th the American Army took its position behind the Red Clay Creek, where a battle was anticipated. Washington saw that the object was to turn his right, cross the Brandywine, and cut off his communication with Philadelphia.

After reconnoitering the enemy, Washington withdrew to Chadd’s Ford, on the Brandywine, where he arrived on the 9th of September, and entrenched himself.

Maxwell’s Light Infantry occupied the advance posts, and during the night of the 10th threw up defenses on the west side at the approaches to the ford. Here Washington determined to take his stand.

On the evening of the 9th the British Army entered Chester County in two divisions, one of which, under General Knyphausen, encamped at New Garden and Kennet Square, and the other, under Lord Cornwallis, a short distance below Hockesson Meeting House.

Early on the morning of the 10th they united at Kennet Square, whence in the evening the forces under Knyphausen advanced toward

Welsh’s Tavern, later known as the Anvil, and those under Cornwallis remained encamped on the hills north and west of Kennet Square.

Early on the morning of the 11th the army divided into two columns— one division, under Knyphausen, marched to Chadd’s Ford, by the Philadelphia road; the other, under Cornwallis and accompanied by Sir William Howe, took a circuitous route and crossed the west branch of the Brandywine at Trimble’s Ford, and approached the Birmingham Meeting House. The object of these movements was to hem in the Americans between the two British forces and thus make them easy prey.

Both British columns had moved early and through a dense fog which did not lift until a later hour. The column under Knyphausen skirmished with the advance parties of the American Army sent forward to harass their march.

Maxwell’s corps, which occupied the hills west of the Brandywine, was driven across the stream after a severe engagement, and joined the main body of the American Army, which was already ranged in battle order, awaiting the attack of the enemy.

Several detachments of the Continental troops subsequently recrossed the creek and assailed the British, who were busy throwing up intrenchments and planting batteries. A footing having thus been gained on the western bank, General Maxwell returned in force, and a hot conflict ensued, the Americans driving the enemy from the ground.

The spirit of this action soon drew upon them overwhelming numbers, and the Americans were again repulsed.

Lord Cornwallis, with a larger division, under cover of the hills and forests and aided by the fog, proceeded in a circuitous route a considerable distance unobserved, and reached the hills south of Trimble’s Ford about the time Knyphausen moved from his position east of Kennet Square.

General John Sullivan, who commanded the right wing of the American Army, had received instructions to guard the fords as far up the stream as Buffingtons.

About 9 o’clock intelligence was brought that the British left wing was about crossing the Brandywine above its forks. Colonel Bland sent word to General Washington that a large force of the enemy was seen advancing up the road toward Trimble’s Ford.

That was confirmed by a note from Colonel Ross, who was in their rear, and who advised their strength was 5000. Those reports were in contradiction to one that Squire Thomas Cheney gave when he rode up to General Sullivan and advised him that the main body of the British

had crossed the Brandywine and was already near at hand, approaching from the north.

The squire was not believed, and demanded to be led to General Washington, who doubted his information, but was at length convinced of its truth and immediately disposed of his troops to meet the emergency.

General Sullivan attacked the Hessians, who were the advance guard, who returned the fire, and soon the action became general. The artillery of both sides opened with terrible effect, and while the Americans held their position, the carnage was great.

The right wing of the American army under General Debarre gave way first, and the left under General Sullivan, soon followed. The latter tried to rally his troops, but fled over the fields toward the main army at Chadd’s Ford.

Sterling’s division in the center remained firm. General Sullivan attached himself to this division, and with Lafayette he engaged personally in the hottest of the battle. Cornwallis used his artillery with telling effect. Two of Sullivan’s aides were killed and Lafayette fell with a wounded leg. The troops fled into the woods, but were again rallied and after a sharp conflict again retreated.

When Washington learned of the approach of the British, he pushed forward with Green’s division of Pennsylvanians and Virginians to the support of Sullivan, leaving Wayne at Chadd’s Ford to oppose Knyphausen. Green, by a skillful movement, opened his ranks and received the fleeing troops and closed them again.

Wayne was on the alert, and the moment Knyphausen moved forward he opened a heavy artillery fire upon him. Soon as he learned of Sullivan’s defeat he retreated.

The approach of night ended the bloody conflict, but not soon enough to prevent the American army from a defeat which was most distressing to the American cause at this critical period.

Mob Storms Mifflin County Courthouse September 12, 1791

eptember, 1791, an incident occurred during a term of court in Mifflin County, which has since been known as the Lewistown Riot.

The cause of the disturbance centered in the act of Samuel Bryson, then a resident of what is now the borough of Mifflintown, who for several years had served as county lieutenant, and while acting in that capacity refused to commission two colonels who had been elected by their regiments, which so incensed the members and their friends that when Mr. Bryson subsequently received the appointment of Associate Justice they were indignant and determined he should not act in that capacity.

On Monday, September 12, 1791, the Hon. William Brown, Samuel Bryson and James Armstrong, Esqs., met in the forenoon in order to open the Court and proceed to business, but Thomas Beale, Esq., one of the Associate Judges, not having arrived, the others did not attempt to convene the Court until he appeared, which was 3 o’clock, when he was requested to proceed with them to the court house. Mr. Beale declined to go, but the others went into the court room, where the commissions of the Judges were read, the Court duly opened, the officers sworn in, and Court adjourned until 10 o’clock next morning.

The following morning, John Clarke, Deputy State’s Attorney, received the intelligence that a large body of men was assembled below the Long Narrows, at David Jordan’s tavern, on the Juniata River shore.

They were armed with guns, swords and pistols, with an avowed intention to proceed to Lewistown and seize Judge Bryson on the bench and drag him from his seat, and march him off before them, and otherwise ill-treat him.

That information was immediately communicated to the Judges, who, acting upon the suggestion of Mr. Clarke, named Samuel Edminston, Esq., the Prothonotary; Judge Thomas Beale, Mr. Stewart, William Bell, Esq., and the Sheriff of Mifflin County, a committee to proceed to the place where the mob had assembled and meet with the rioters.

The Sheriff was commanded to inquire of them their object and intention, and if hostile, to order them to disperse and tell them the Court was alarmed at their proceedings.

Two hours after this the Court opened. A fife was heard playing, some guns were discharged and almost immediately the mob appeared, marching toward the court house. Three men on horseback were leading the column. The gentlemen who had been sent to counsel with them were being marched under a guard in the rear. When the column reached

Lewistown all the committee were permitted to go at large except George Wilson, the Sheriff, who was held by an armed guard of four men.

The Court ordered Mr. Clarke to go and meet the rioters and remonstrate against their proceedings and warn them of their danger, which order was obeyed, but his endeavors were in vain.

The mob cried out, “March on! March on! Draw your sword on him!

Ride over him!”

Mr. Clarke grabbed the reins of the leader’s horse, who refused to be held, and threatened to proceed to the bench and drag Judge Bryson off, take him down the Narrows to his own farm and there compel him to sign a written paper that he would never again sit there as a Judge.

This leader was a brother of Sheriff George Wilson. The mob cried out, “March on!” He drew his sword and ordered Clarke to let go the reins. The crowd pressed on him and one of them, a nephew of Judge Beale, pressed a pistol to his breast, when Clarke let go of the horse, and the mob reached the stairs on the outside of the court house. Clarke rushed ahead, and as he mounted the stairs he was met by Judge Armstrong, who said: “Since nothing else will do, let us defend the stairs.”

At that point several of the attorneys and citizens, who had been in the court, reached the stairs, where they were met by the rioters, now ably led by William Wilson, Colonel Walker and Colonel Holt. They cried: “March on, damn you; proceed and take him!”

Judge Armstrong replied, “You damned rascals, come on! We will defend the Court ourselves, and before you shall take Judge Bryson you shall kill me and many others, which seems to be your intention, and which you may do.”

At this moment Colonel Holt seized Judge Armstrong by the arm with the intention of dragging him down the stairs, but he freed himself.

Holt’s brother rushed to him with a sword and urged him to run it through the Judge. The other leaders drew swords and pistols.

Clarke suggested that they name three of their most respectable persons to meet with him to settle the dispute. Wilson, the leader, agreed to that, but it was with difficulty he was able to get the mob to move from the court house.

Mr. Hamilton went with Mr. Clarke to Alexander’s tavern, and soon after their arrival Messrs. Wilson, Walker and Sterritt, of the rioters, came in. Sterritt acted as their chief counselor.