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Full Download Test Bank For Governmental and Nonprofit Accounting 10th Edition by Freeman PDF Full Chapter
Full Download Test Bank For Governmental and Nonprofit Accounting 10th Edition by Freeman PDF Full Chapter
8. Which of the following is not a primary financial reporting objective of state and local
government (SLG) reporting?
A. Provide information necessary to assess the level of LG services and its ability to
continue to finance its activities and meet its obligations.
B. Provide information necessary for investment and credit decisions.
C. Provide a means of demonstrating the SLG’s accountability that enables users to assess
that accountability.
D. Provide information necessary to evaluate the SLG’s operating results for the period.
(Answer B; Difficult; LO4)
14. Expenses and expenditures are least likely to differ in amount for which type of transaction?
A. Salaries.
B. Capital asset purchases.
C. Debt principal retirements.
D. Depreciation on capital assets.
(Answer: A; Moderate; LO4)
15. The primary users of external financial reports, as identified by the GASB, include all of the
following except
A. Investors and creditors.
B. Other governments.
C. Citizens.
D. Legislative and oversight bodies.
(Answer: B; Moderate; LO5)
16. Which of the following organizations has had the least - impact on the development of
GAAP for state and local governments?
A. American Hospital Association.
B. Federal Accounting Standards Advisory Board
C. National Association of College and University Business Officers.
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D. National Committee on Governmental Accounting.
(Answer B: Easy; LO6)
17. The Financial Accounting Foundation does not have oversight responsibilities over
A. The Financial Accounting Standards Board (FASB).
B. The Federal Accounting Standards Advisory Board (FASAB).
C. The Financial Accounting Standards Advisory Council (FASAC).
D. The Governmental Accounting Standards Board (GASB).
(Answer: B; Easy; LO6)
18. What best describes the relationship of the FASB and the GASB?
A. They are co-equal bodies with different areas of responsibility for standards setting.
B. The FASB standards are authoritative for governments. However, the FASB asks the
GASB to establish guidelines for many unique transactions of government that the FASB
does not have time to consider.
C. GASB standards are authoritative for governments unless they have been overruled by
the FASB.
D. Governments are not permitted to apply any FASB standard under any circumstances for
any government operations.
(Answer: A; Moderate; LO6)
19. Which organization has the highest level of authority for a setting GAAP for nongovernment,
not-for-profit organizations?
A. Financial Accounting Standards Board (FASB).
B. Governmental Accounting Standards Board (GASB).
C. American Institute of Certified Public Accountants (AICPA).
D. National Council on Governmental Accounting (NCGA).
(Answer: A; Easy; LO6)
20. All not-for-profit organizations that do not meet the definition of governments must apply
A. FASB standards.
B. GASB standards.
C. FASAB standards.
D. AICPA Audit and Accounting Guide, Not-for-Profit Organizations.
(Answer: A; Moderate; LO6)
21. Each of the following would be defined as a governmental entity based on the definition of a
government that was jointly developed by the GASB and FASB except
A. A Historic Preservation District created by the governing board of the municipal
government.
B. A Charter School incorporated in accordance with state law and accountable to the state
oversight agency.
C. A hospital formerly owned by a local government entity that was sold to and is now
owned by a private, for-profit health care management corporation.
D. A financing authority that is legally separate from the municipal government, but
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extreme of skill the imitation in polished inlay of bird or beast or flower. At
its worst his work was seen in a piece he showed me as a tour de force of
manipulation, imitating a popular painting of a merry monk, but in his panels
for the Diwan-i-am he kept quite happily to the spirit of the earlier designs.
I was curious to learn from what far places the stones were gathered
which he cut and rubbed, and I noted as an instance those composing one
small panel of a bird which he had just completed. These included Green
Esmeraldite from Australia; Corniola from the Jumna; Abri and Jal from
Jeypore; Black from Liége; Chalcedony from Volterra; Colombino from Val
Mugnone; Lapis Lazuli from Colerado; Malachite from St Petersburg; other
Colombino from Fiesole; other Lapis Lazuli from Persia; other Malachite
from Siberia, and a grey stone from Cairo.
In Florence near the Ponte Vecchio the Italian craftsman's sister keeps a
shop going during his absence for the sale of inlay work, and at the same
time exercises her own more meticulous talent in making microscopically
fine mosaics and miniatures from scales of butterflies. Such a man as her
brother is without either the sorrows or the dreams of a great artist, but he
seemed as happy in his craft as the Gentle Pieman of the Bab Ballads, and I
have little doubt that something he exclaimed—which was too much for my
limited knowledge of Italian—might well have been translated by the
pieman's words:—
But what shall I say of the Diwan-i-Khas which forestalls the highest
reach of compliment by calling itself Heaven in a distich? Its marble walls
and jewel-petalled flowers, its carved graceful arches, and all its spacious
grandeur, appeared woefully deserted, and from this hall of heaven all the
dear delicate little angels have long since fled, so that I could not find the
tiniest feather. In the Rang Mahal near by I had a more tender impression.
This is where the chief Sultana lived, and the painted decoration on the
marble walls is of exquisite colour. Pale blues mingle with paler tints of
green, and soft red-edged flowers seemed still to brim their cups with
memories. Here leaned a woman's shoulder: here pressed a cheek wet with
very human tears, and on that marble stamped a little foot, jealous and angry,
while light laughter rang, or baskets of ripe figs from the bazaar were
searched in breathless hush for hidden messages of love.
To see old Delhi at closer quarters than such a distant view as that from
the minaret of the Jama Masjid, I drove east from the city by many great
dome-topped tombs, mostly in a half-ruined condition as in an Indian
Campagna, and visited on the way the Mausoleum of Humayun, which
divides architectural with historic interest. The design of the building is
similar to that from which the Taj was later evolved. In its general
proportions the total height appears too little for the great and high-terraced
platform on which the triple octagon of the great building stands.
Underneath this platform I walked through a low dark passage to the vault
where the Emperor Humayun was actually buried. With the help of matches
I could distinguish a plaster plinth one and a half feet high, and upon this a
plaster tomb. I noticed one great hole in the plaster base and another in the
ground beside it, and learned that these were made, not by any latterday
members of that most repulsive of all Hindoo sects the Aghoris, but by
porcupines which I was assured might be seen in numbers on any moonlight
night, and one of whose quills I picked up from the floor.
Humayun's tomb is now identified in the pages of our history with a deed
of no doubtful daring which was too swiftly followed by one no less
doubtfully unwarrantable. It was here that Hodson of Hodson's Horse, with a
few troopers and superb audacity, summoned an armed crowd to lay down
their weapons, while the King of Delhi surrendered himself.
Driving on past domes and ruined walls for some miles farther I came at
last to the great Tower of Victory, the famed Kutab Minar, and to the ruins of
a magnificent mosque with a series of superb arches, and a courtyard of
cloisters divided by Jain pillars.
THE KUTAB MINAR AND THE IRON PILLAR, FATEHPUR SIKRI.
In height the red sandstone monument, called the Kutab Minar, is less
than a fourth of the Eiffel Tower in Paris, less than half the Washington
Column, or Cologne Cathedral, and not much over half of the Great
Pyramid. It was built in the early Pathan period, before 1320, and a few
decades earlier than Giotto's Campanile in Florence. The latter never
received the addition of its intended spire, but as it stands is already fifty feet
higher than the Kutab. This actual height is largely discounted in appearance
by the close proximity of Brunelleschi's tremendous dome, and the
Campanile becomes as was intended but an apanage of the Cathedral. Near
the Kutab Minar no rival enters the vast arena of the upper air, and neither
the noble arches of the adjacent mosque, gigantic though they are, nor its
cloisters with their richly-ornamented pillars taken from the Jain buildings
the Mohammedans replaced, do more than dignify the splendid monument
of Victory. It gives an impression of soaring strength unrivalled in any
building I have seen, an impression practically impossible to be received
from pictures or photographs or any representations upon a diminished scale.
Almost blue in colour against the warm sun-lit red sandstone of this
mighty tower, the Iron Pillar, fifteen centuries old, stands within the
precincts of the ruined mosque, no more than four times a man's height,
smooth and undecorated, save for a small inscription on one side and a
simple capital with a fluted bulb surmounted by a little flat square slab. A
man standing on this, unclothed save for a loin-cloth, looked like a bronze
statue. Sometime, it is said, an image of Vishnu stood there.
Next day on the other side of Delhi, between the Flagstaff Tower and the
Mutiny Monument, on the rough ground of the Ridge, I was looking at
another curious pillar, one of the stone "Lats of Asoka," which is said to date
from some centuries before Christ. An inscription at the base of the column
states:—
There was a tearing horrible wind and clouds of dust blowing along the
Ridge. The Mutiny memorial is not beautiful.
Tucked away among narrow streets of the old city, where blood-red
hand-prints marked the white walls (I think in some connection with the
imminent "Holi" festival of the Hindoos), I found the most strange as well as
one of the oldest of Delhi's Mohammedan buildings, the Black Mosque, the
numerous small domes of which I had seen from the minaret of the Jama
Masjid. It belongs to that sloping style of architecture which seems kindred
to Egyptian work, and gives an appearance of massive strength. A wide
flight of twenty-eight steep stone steps leads up between two tall cones of
masonry, which flank the entrance and rise above its battlements.
A grey squirrel dropped from the roof on to the table, scrambled over the
papers beside the magistrate's hand, and scampered away into the adjoining
room.
The guns, painted a pale coffee colour, are worked by Punjabis, and one
of these posed for me to paint him in the blazing sun with extraordinary
patience. I was told that these troops very rarely suffer from sunstroke, but
that when some of them went to China a regular epidemic of heat apoplexy
was experienced, due probably in large part to the power of suggestion
aroused by two or three cases of such an unusual trouble.
In his khaki turban the Punjabi wears a roll or crest of scarlet cloth which
glows far more brightly in the sun than can be represented on canvas. Beside
this burning red the most brilliant tint I could command was as far from the
true pitch as the dry watercourse in the valley was different from its flooded
aspect after rain.
It is not only the Punjabi turban that cries gaiety aloud at Dehra Dun. I
saw the dak tree here which bears large scarlet blossoms, and when in flower
finely justifies its popular name of "Flame of the Forest." There are many
kinds of trees to make the Dun beautiful, and when I started early one
February morning for Mussoorie I drove in a tumtum at first through tall
bamboos, eucalyptus, fir trees, mangoes, sal, peepul, plum, cherry and a host
of others. Before me the great foothills of the Himalayas blushed warm and
rosy, and along the crest of the higher ridges above, the white houses of
Mussoorie showed in streaks and lines and patches as if a little snow had
remained unmelted after a recent fall. I passed the tents of the X-Ray
Institute of India and drove steadily on to Rajpur, gradually acquiring a
considerable escort of boys from that village mounted on ponies, which they
urged me to engage for the ascent to Mussoorie.
Rajpur consists of one long straggling street of small shops, and here I
left the tumtum and hired two coolies, to carry my baggage, and a horse for
myself. On this road I passed again and again living embodiments of toil—
men carrying baulks of timber on their backs. They looked almost
dramatically terrible, not like Leighton's exultant Samson bearing the doors
of the city gate in triumph to the hilltop, but weary in mute submission to the
burden of mortality.
This good woman, a nurse by profession, had living with her three
grandchildren, a girl of twelve and two boys rather younger, neither of
whose parents (of pure English blood) India born, had ever been out of the
country. These children were the first examples I had met of a second
generation of English born in India, and a very healthy and merry trio they
were. The father had been an engine-driver, and the mother, since his death,
had had to get work at a distant town. These bonny, apple-faced youngsters
certainly showed the possibility of healthy rearing of English children in
India, but they had spent their little lives as yet entirely in the healthy
mountain air of Landour, and far from enervating influences.
Mrs Sharp was a genial old lady of optimistic temperament, whose chief
anxiety seemed to be to keep on good terms with her native cook and to
make other people happy. A young railway guard was staying with her for a
short holiday, and in the evening I was asked to look in on a homely party in
their living-room, where a young English girl from a Mussoorie milliner's
store played a piano and sang songs called—"We're all the world to each
other, Daddy."—"For I've got you and you've got me," and "I'll love you,
dear, for ever." The last-named brought easy tears to the eyes of Mrs Sharp,
who declared with heaving unction "that's my favourite song." The more
treacly the sentiment the more they all enjoyed the words, and the whole
scene with the badinage and byplay of the English lower class was a curious
contrast to the Indian life I had been seeing.
Happy and innocent people they were, with all their affectations on the
surface, through which sterling qualities peeped unobtrusively—people
(whose æsthetic sense was far less than that of a bower-bird) lacking all
delicacy of either eye or ear, lacking any faintest spiritual conception beyond
a heaven of solid twangable golden harps and paper decorations called
Jacob's Ladders, open and honest as the day—feeding all the stray cats of
Landour as well as the five they delight to own—in a word so essentially
British that in a distant land one of the same nation is moved first to smile at
meeting them and then to run his fleetest!
It was an easy stroll in the morning to the top of Landour where my feet
crunched dry hard snow, and it was cold—very cold work to sit painting. I
spent most of the day up there. Looking back over the plains all was haze in
the afternoon and mist in the morning, and in the opposite direction clouds
covered the snow-peaks of the Himalayas. The best view I had of the plains,
however, was on the next day from Mussoorie, lower down—Mussoorie,
that growing collection of bungalows and hotels soon to be filled for the
season by the annual rush from below for health and cooler air.
I walked down to Rajpur and being directed upon a wrong path was
involved in a tramp of fourteen miles instead of the six taken by the old road
from Mussoorie. There was little to vary the monotony of the road—a flock
of white sheep—an English lady and her children being carried up in
"dandies"—a tree fallen across the path. All through the hottest hours of the
day I kept steadily on, and Tambusami, if he was not actually done up,
pretended to be so, and when I insisted on watching a native tightrope dancer
at Rajpur instead of getting into our tumtum, he was as near active revolt as
his
CHAPTER XV
AN EVENING OF GOLD
About the time when many obscure fishing-folk in the British Isles were
reaping rich harvest from Spanish galleons dismantled by storm and tempest,
and the chief literary glory of England was paying scores at the Mermaid
Tavern for men whose humour his genius turned to undying springs as it
splashed on him from their cups, a woman in India who carried her husband
in a basket, he being maimed and without hands or feet, placed him within
the shadow of a tree while she sought alms from a neighbouring village.
Now the man was no sluggard and had his eyes about him, and a lame crow,
by reason of his own calamity, drew his attention. He watched the bird fly to
an adjacent pool of water. To his amazement the crow no sooner dipped its
legs than they became cured, so that it could walk, and its plumage turned at
the same time to a milky whiteness. Rolling out of his basket the poor
cripple himself reached the pool, and on his wife's return showed her a
restored and perfect husband, with normal extremities, sitting upon the
basket. At first it is said the woman declined to believe his identity, but Mr
Buta Singh, the Amritsar bookseller, who tells the story in his History of the
Golden Temple, asserts that "she was subsequently satisfied when the Guru
attested the power of the Amrit" (which is the water of immortality).
And when the time came the temple arose and all Amritsar. The great
shrine itself stands in the middle of a large square tank, and its precincts
include the whole of the wide pavements that surround the water. On these
pavements one must go barefoot or wearing velvet footgear, supplied at a
small boothlike office at the entrance to the square enclosure. This is
attached to a police station, which boasts a speciality in the way of Indian
clubs. A row of these, gigantic in size and of considerable weight, stands
outside the door, and a Punjabi is ready (for a consideration) to display his
splendid muscles like the "strong man" generally to be seen along the quays
of Paris near the Institut de France.
Immediately behind the Granth sat a high priest taking his four-hour turn
of duty. A large bundle of peacock feathers lay to hand for dusting; but
pigeons, catholic as to the place of their droppings, flew constantly in and
out.
Outside, across the long causeway with its marble balustrade and rows of
lamps, the entrance gate faces an open stone-flagged square surrounded by
buildings, the chief of which is the gilt-domed Akal Bunga where, I was
informed, "Sikhs are made." This institution is partly subsidized by
Government and partly depends for income upon the offerings made by
those who come to be initiated. It is a kind of house of investiture and
ordination, and contains various historic treasures—"irons" of old time
including weapons which belonged to some of the Gurus. Every orthodox
Sikh must wear five things, and these are—first, the Kunga, a comb of wood
or ivory; second, the Kara, a circlet of iron; third, the Kash or loincloth;
fourthly, Kesh (pronounced Kaish) which means long hair, and lastly, a Kard
or knife, a miniature specimen of which was given to me when I was
garlanded in the Akal Bunga.
I walked round the border of the tank past various other "Bungas," built
by princes and rajahs for their use when visiting Amritsar, till I reached the
side farthest from the causeway; here, entering a garden, I passed an
enclosed well and came to the tall tower called Baba Attal and climbed its
seven storeys.
When I had reached Amritsar the evening before the whole place was
under a pall. Dense clouds of white dust, choking and almost intolerable,
swept along on the wings of a strong wind, hiding the side of the road like a
thick fog and even driving along the passage-ways and corridors of the hotel
and entering at every door and window; so it was with anxiety that I looked
out next morning and with much relief beheld bright sunshine through a
clearer air. Though, however, the wind-storm had abated, as I stood on the
top of the tower, a pall of dust still hung over the city spoiling what should
have been a wide and distant view.
The tower was built to commemorate a son of the sixth Guru who
recalled to life a playmate who had died. The Guru is said to have been very
wroth with his son for this act, whereupon Baba Attal lay down and died
saying he gave his own life to his friend. The inside walls of several of the
storeys are covered with painted frescoes, and on one floor true fresco
painting upon wet plaster was actually going on. Small boys were grinding
the colours, and an artist of skill and invention was covering the surface with
scenes of crowded life illustrating sacred stories. His naïveté made me think
a little of Benozzo Gozzoli, especially in his frescoes at San Gimignano, but
this work was on a very much smaller scale and, for an Oriental artist,
strangely lacking in design.
I returned late in the afternoon to the flagged square facing the entrance
gate through which the marble causeway leads across the water. I said the
pavement was stone—it is all of marble. About it sat many flower-sellers,
men in white, red and black robes with baskets heaped with orange-coloured
marigolds, blue cornflowers, pink roses and scarlet poppies. The silver doors
stand open, and through the white marble gateway a constant stream of
people come and go along the causeway with its rows of golden lamps on
short marble standards leading to the Golden Shrine itself in the middle of
the water.
Close by, from octagonal marble bases rise two tall masts of gold, at
least sixty feet high and ending in spear-heads; a yellow flag hangs from
each, one pale canary colour and one dark like the marigold flowers. Ropes
keep these masts firm, ropes with grand curves that sweep from the iron
collars, necking the masts high up, to iron rings fixed in the surrounding
buildings.
Under a little shrine in the wall sits a blind man. The water of the sacred
tank may bring him inner vision, but to-day has no such virtue as to cure
aggravated cataract. A stranger stops a moment at the shrine, and when he is
gone the blind man rises and gropes with his hands to feel if any pice had
been put down on the small marble ledge that projects before the painting of
a Guru.
The sun has now just set and a light that seems to cast no shadows
spreads and grows, suffusing all the scene in soft effulgence. Most of the
women are dressed in long trousers, close fitting from the ankles to the knees
and then bagging out loosely. They all have long veils which they wear like
a hood; some are white but others scarlet, crimson, or orange, and some of
green silk tissue strewn with silver stars and bordered with a ribbon of bright
gold. It is the hour when even humble clothes take on luxurious tints, and
richer stuffs show all their utmost beauty in enhanced perfection. One passes
near wearing trousers of pale blue with silver pattern, a silk coat of deep
rose-pink, and over all a veil of pale canary-coloured tissue painted with
roses and bordered deeply with gold. I thought "Was Solomon in all his
glory..." but just then some children playing with a ball butted against me in
sudden collision, and at the same time I encountered a Sikh gentleman who
claimed direct descent from the second Guru, spoke English softly, and in
leisured talk deplored to me the vanity of women.
In front of the building called the Akal Bunga, which faces the entrance
to the causeway, a great drugget stretched from the upper branches of a tree
heavy with leafage to staples set in the wall. The leaves shook and the
drugget swayed a little. Old priests with long white beards sat at large
window openings chanting—thousands of windows were in sight, but never
one pane of glass though sometimes wooden doors or gaily-painted shutters.
A woman passed arrayed like some princess of mediæval France, wearing a
golden head-dress shaped like a sugarloaf and tapering slenderly to a point
whence yards of pale blue tissue floated in the air behind her. In the same
clear air a child's kite high above caught glints of light. Oh! golden, golden
hour, how often on a wistful thread my thought like that child's kite will float
away, borne by easy airs of memory, into that distant scene and dream it all
again!
CHAPTER XVI
I reached Peshawar a little before dawn and got out at the cantonment
and not at the city station. A powerful electric light illuminated the wide
platform. It gleamed on the white sides of the carriages and caught with light
the creepers on long strips of wooden trellis between the upright posts of the
long station veranda. A man huddling a blanket round him was leaning back
against the bookstall, and as he turned his head, his beard shone fiery red. In
a drizzling rain (thrice blessed for previous shortage) mail-bags were being
pitched from the train into a trolley-box. In the stationmaster's room a group
of great-coated men with rifles crowded round a fire. The city station had
been raided only one week before, and although the cantonment was safer
"than houses" there was an invigorating air of excitement.
I drove to the Alexandra Hotel and slept for a few hours in a tent in the
compound, as the rooms were all occupied by the wives of officers returning
from a military expedition.
All that day Peshawar seemed a veritable slough, but the night was clear
and starry and the following morning sunshine reigned. Snow glittered on
the distant mountains, white cherry-blossom gleamed in orchard and garden.
English children, some on ponies and some in "prams," were out with their
ayahs, and the wide tree-bordered and well-kept roads through the
cantonment looked not unlike English parkland in spring.
I entered the city by the Kissa Kahani—the Peshawar Lombard Street—
through the pointed arch of the Edwardes Gate, the Kabuli Dariwaza. This
led me to the Kotwali, with its own wide gateway leading off at right angles
into the silk market and the older parts of the city. Immediately on the other
side of this white-washed police station is a wide and busy space. The
Kotwali faces an octagonal rest-place, called the Hastings Memorial, with
seats on a platform some ten feet above the road at the other end, and
between the two was a dazzling scene.
Red and white and yellow, hung out to dry in the sun after being dyed,
were a myriad skeins of silk (brought hither from Bokhara and from China),
on long lines up and down one side of the oval space. Opposite to these,
bordering as it were the central way, were stalls of bankers and money-
changers—four of them side by side and each with their large pile of rupees
and other coins (which is really a mud-cone covered outside to look like a
solid heap of silver). Then at the back, behind the silk on the one side and
the money stalls on the other, were the lines of bazaar shops.
We went first up to the roof of the building from which there is a fine
view over both country and city. Mr Agha Khan was a short Mohammedan
with a black beard, many clothes, and a large stick. He pointed out to me a
small Hindoo temple about forty yards away called the Gorak Nat, the name
of a Hindoo saint who lived there many years ago and gave the name Gor
Khatri. This building was originally a guest-house built by Nour Jehan,
Jehangir's queen, and is sometimes called still the Sarai of Nour Jehan
Begum. Its greatest title to fame, however, lies in its having been occupied
for many years and largely added to by the Italian General Paolo Crescenzo
Martino Avitabile, one of the most romantic characters in history and, under
Runjeet Singh, Governor of Peshawar, which he was the first man to keep
really in order.
Walking on the flat roof with Agha Khan I looked over all the city. In the
distance to the right rose Mount Tartara from the line of hills that surround
Peshawar on three sides like a horseshoe. Cutting through the flat-roofed
town, and coming straight to our feet, was the long sharp shadow of the Bara
Bazaar. To the left I could see the red-brick Mission Hospital; the large
cupola of the mosque of Dilawar Khan, a Kardar in the time of Chaghatta;
and still farther to the left, a tower called the Burj of Said Khan; while far
away beyond Peshawar, a dip in the nearer hills, marked the position of
Jamroud guarding the entrance to the Khyber Pass. Behind us, across the
compound of space belonging to the Gor Khatri, was another of its buildings
used at times of Mohammedan festival and as quarters for any representative
of the Amir of Afghanistan coming to Peshawar.
The Gor Khatri itself is now used for municipal offices. The unglazed
window spaces are fitted with dull red wooden shutters; shoes were lying
about everywhere in the large rooms, and the brick floors, covered with rush
matting, were littered with books of paper made in the Peshawar gaol—that
revered building which gives compulsory shelter to so many saintly
characters. Amid a heap of documents officials squatted with reed pens, each
under his own particular cupboard let into the thickness of the wall.
Here upon dhurries spread over the rough matting sat the "Siahnavis"
who keeps the general revenue accounts of the Tahsil. Opposite to him, also
on the floor, sat the cashier, the "Devidial" (salary 15 rupees per month).
Then at 20 rupees per month, in the midst of a huge litter on a red and blue
striped dhurry, sat the Wasil Baganavis, keeping the accounts from the
separate villages of the Tahsil. Opposite to him again was the "Ghulam
Mahdi" (15 rupees per month). He keeps accounts of income tax and wears
silver studs. "Every man who makes a profit of 1000 rupees or more in a
year," said Agha Khan, "has to pay income tax."
In the next room, Mr Faujuin, a Pathan, fair, and speaking some English,
keeps for 20 rupees per month the Urdu records of cases, criminal, civil
revenue, and judicial revenue. He is called the judicial "Muharrir." Then I
came to the "Kanungo," the highest of these minor officials who keeps (for
40 rupees per month) records concerning crops and agricultural matters. In
this Tahsil, the Kanungo informed me, among the chief things grown are
rice, maize, cherry-maize, bajra, sugar-cane, cotton, chilis, cabbages, carrots,
turnips, wheat, barley, grain and sesamum—also a little tobacco and, among
fruits, grapes, pomegranates, melons and water-melons. There are eighty-
two patwaris, lesser officers for the villages in this Tahsil and four field
Kanungos who bring in the village reports. Finally, I was introduced to the
Tehsildar under whom, with his two assistants, all these other officials work.
The Tehsildar owns to 200 rupees per month and the assistant Tehsildars to
60 rupees each.
Inside the main gateway of the Gor Khatri, in a room behind iron
railings, were a couple of prisoners. In cases of non-payment of taxes the
Tehsildar has power to keep a prisoner for ten days before sending him for
trial before the Deputy Commissioner, who may then sentence him to a
month's imprisonment. In criminal cases the Tehsildar can himself sentence
up to six months.
Mr Agha Khan and I now drove half-way down the Bara Bazaar and
then walked up a very muddy side street called the street of Hakims (native
doctors). We stopped to talk to one sitting on the raised floor of his shop
with its rows of strange bottles and drug jars.
Mr Agha Khan and I were getting on famously. He did not seem at all
wearied by my questions, and appeared to enjoy my happiness in being in
what is largely still an Afghan, if not a Persian, city. But the doctor—this old
turbaned, black-bearded magician with so much spare drapery! I would not
ask his name lest I should be told it was not Abenazer and that he never had
a nephew, but I did ask what money he charged for his advice and drugs.
And the Hakim answered, "A rupee if I go to the patient's house, but if the
sick man come himself to the shop only the medicine do I charge him for
and the cost of that would be three to five rupees." I wondered if the latter
price was in expectation of any possible demands of my own and remarked,
"That would surely be a very great deal if the sick man were a poor man." "If
the illness is serious," said Mr Agha Khan, "he will be able to pay—
otherwise he will not."
We watched some goldsmiths for a while and then a baker making round
flat cakes called "gird" of wheaten flour and water and others of the Afghan
pattern shaped like a flat spoon. These are called "Nan," and have ghee
(butter) mixed with the flour so that they cost two annas each whereas the
girds cost but two pice. The oven is like a spherical kiln in the floor with the
fire inside on the bottom and a small round opening at the top on the floor
level where the baker sits. When he has kneaded the dough and marked his
cake with various thumb-marks for decoration, he takes a rafida, a kind of
small stiff pillow, wets it and on it puts the cake. Then, reaching down
through the oven-hole with his hand, he slaps it up on to the curved wall and
leaving the cake adhering brings out the pillow again. Then when the bread
is cooked, with a hooked bamboo stick called a kundi he brings out the
baked loaf. "I am very wise and clever to do this work," said the baker, "this
is not easy work."
With regard to the raid and the probability of its having been engineered
by friends living in the city, I was told the following native proverb:—
Near the Katchari Gate is the Government High School, a large red-brick
building next to a white Hindoo house. I went in one day and found the
lowest class sitting in a circle on a large dhurry in the garden, the boys' shoes
taken off and carefully put aside. The classmaster, Abdul Rahim, was
teaching reading and writing. These children pay from one to three annas per
month, while boys in the higher classes pay from three to eight rupees each.
Some higher classes were doing gymnastics in the playground. They were all
Mohammedans except four and very few of them were married, marriage in
the North-West Provinces being usually later than elsewhere. While Mr
Hargreaves, the enthusiastic headmaster, was telling me this, a small boy in
black velvet came up to him. The boy brought a message from two others in
one of the classes in the schoolhouse. He said he wanted "leave" for Chan
Bad Sha (which means moon king) and Phul Bad Sha (which means flower
king), because the sister of Chan Bad Sha's mother was sick. I was then
shown a boy whose father, the Shahzada, Abdul Karim, was King of
Kokand, the district from which Babar came. This lad, who wore a long-
sleeved Chitral coat, talks five languages—Turki, Urdu, Persian, Chitrali,
Pushtu and English. "My home is two months' journey from here—from the
way of Kabul, Bokhara and Samarkand," he said.
Another clever youngster was Fazal Rahman whose father was a C.S.I.
Fazal was enormously fat and appeared proportionately good-tempered.
Many of the boys show an altogether precocious and surprising memory. Mr
Hargreaves told me he had caught them knowing by heart, without
understanding it, an epitome of English history they had got hold of
surreptitiously to save all bother of studying the proper history book.
Several men and a boy who had been waiting some while for the
headmaster's attention now received audience. The youth was an Afridi,
whose name had been crossed off the books for continuous absence and who
wanted to be re-admitted. He was very fair, with beautiful brown eyes
unusually large, and declared he would never be absent again if they would
take him back. He had been sick—very sick—but was well again. His white
turban was dirty. His lungs had been wrong since June, but at last he had
been put in a freshly-flayed sheepskin for some hours and was quite cured!
Outside the school I passed an old Hajji who had lately come from
Mecca and was on his way home. A number of his fraternity, waiting for
some days in one of the Sarais, had just cost the schoolmaster twelve annas
for rope. The cause was as follows:—Moti (which means Pearl) was the
name of an exceptionally ugly buffalo whose only labour was the daily
drawing of a little water on a piece of land belonging to the school. Moti was
well fed, and at night was always taken by the man who had charge of him
to sleep in the Sarai, now crowded by the ponies of the Hajjis. The buffalo
resented the unusually close quarters and in the silence of the night, charged
right and left into the Hajjis and their ponies. The pilgrims thereupon
attacked Moti's guardian with sticks and belaboured him soundly, and thus it
was that Moti's keeper required 12 annas for new rope wherewith to bind the
outraged buffalo.
CHAPTER XVII
A military expedition was just over but convoys of stores had still to
return, and when I obtained permission to enter the Khyber and make a
painting of the fort of Ali Masjid, the pass had not yet been re-opened.
Four miles from Peshawar and five from Jamroud I stopped near some
big tamarind trees. The place, a military border police fort, was called
Harising Poor, and from it I could see the big fort of Jamroud on the level
plain and to the left, violet in the morning light, the hills of the Khyber
through a V-shaped dip in the horseshoe of mountain that nearly surrounds
the Peshawar country. Very far to the right, snow mountains watched over
the nearer hills and away to the left, where raiders come from above, was a
small blockhouse where twenty-five men were kept.
I saw a company of the Khyber Rifles being drilled in an open space near
the Sarai. I watched them marching in fours—marching in fours to a flank
and company opening fire in close order. The men were Afridis of various
tribes and the Subadar, the senior native officer of the company, was a
Malikdin Khel Afridi—all good fighters, cunning thieves and as light-
hearted as children. A great Jirga was about to be held at Peshawar and
armed tribesmen were dribbling in to attend it.
The Fort of Ali Masjid, in the Khyber Pass.
Before going on to the mouth of the Pass I looked into the Sarai. The
men in it were mostly Kabulis waiting to go up and not down. They were
taking tea, sugar and general supplies from Peshawar, having sold there the
raisins they had brought in from Afghanistan. Their camels were of the long-
haired Central Asian type, stronger than the Indian camels and very different
in appearance.
My permit having been examined at the fort, and a khaki clad sepoy of
the Khyber Rifles told off to accompany me by way of escort, I drove on
towards the mouth of the pass. The road enters by a sweeping curve along
which the wind blew strongly. Here the "fitten" horses began to jib, and in
spite of all Junno Kuchwan could do they flatly refused to go forward.
Kuchwan, who had been on foot for some time, at last began to heave rocks
at the horses which was still unproductive of the desired result. It became
clear that we could never reach Ali Masjid with these animals, and there was
nothing for it but to get back to Jamroud and try for a chance "tumtum,"
having come out from Peshawar earlier in the morning. We found, however,
there were only two and both were booked for immediate return. It seemed
hopeless and I was beginning to arrange for the next day when the officer in
command of the fort pointed out another "tumtum" just emerging from the
pass and exclaimed, with an eager twinkle in his eyes, and a peculiar
straightening of the back, "There's a lady in it."
There were two ladies in it—they had driven from Landi Kotal, having
made the journey from Kabul in eleven days. The younger said she was a
lady doctor just leaving the Amir's service, and they were both persuaded to
let me have their vehicle and drive on themselves to Peshawar in my
phaeton.
The fort of Ali Masjid crowns what looks like a steeply sloping squat
cone of hill in the middle of the pass, about half-way that is between
Jamroud and Landi Kotal, with the main line of hills on each side. It is of
tawny yellowish stone of much the same colour as the ground. I climbed up
to it from the roadway but found no one within. Hot and dusty with the
clamber I walked round the walls, banged at doors and shouted loudly to any
who might be inside, but to no purpose, and it was only later that I learned
how it was that no one was stationed up in the fort itself. The reason was that
the camp remaining from the expeditionary forces was pitched below by the
side of the road on what had been a few wheat-fields belonging to an
adjacent village of cave-dwelling Kuchi Khels.
What happened was that we came to a place where there was a sick
camel on the road, and the tumtum horses both took it into their heads to shy
violently and become generally rampant. The bamboo shafts of the vehicle
were not very strong and when, through the sudden plunging, they both
suddenly snapped short off at the body of the tumtum and left two splintered
ends I, being in front, was thrown upon one of the rearing ponies. I managed
to get clear without any hurt and none of us were harmed as much as the
driver himself, who was a bit bruised and had one finger torn. His face, by
the way, was disfigured by an old scar which he said was through a former
break-down.
Now whatever it was the tumtum driver said to the sepoy at this juncture
it roused his deepest feelings, and a torrent of execration raged between
them. It was clear that the whole affair was being laid upon the Afridi's
shoulders, and I don't know how long he would have kept his hands off the
driver if two young officers on their way back to the camp had not reined up
to know what was the extent of the damage. Dusk was not far away and they
insisted that I must ride back to Ali Masjid and spend the night in camp with
the 59th Scinde Rifles Frontier Force. I say insisted, but I was nothing loth.
Heaped about the camp was a great quantity of booser bales, and in the
wind, which was steadily rising, the chopped straw of the booser blew
everywhere. The very walls of the mess were built of booser bales for there
was no tent—only enough sailcloth to make a roof (absence of tents and
"travelling light" generally had greatly helped the success of the recent
expedition). After dinner, with the wind still rising higher and higher,
straining at every cord, tearing and ripping everything that could be torn or
ripped, howling so loudly that even coughing camels could not be heard
through it, most of us sat talking while the surgeon and another played
picquet by the light of a hurricane lantern.
There had been some of the enemy's people among our own troops (they
had had option) and stories were told of them. One tower in the Bazar valley
belonged to a Jemadar among the party about to demolish it. "Would you
like us to let your tower stand?" he was asked. "Oh! smash it up, sahib, I
shall get compensation." Apart from personal or family feuds it really
matters little to the Afridi which side he is on so long as there is a sure
chance of fighting; he loves it more than life. When they came to the Jirga
what was the first question asked by the "enemy"? Some Zakkha Khels went
up to the General and asked him, "Did we fight well, sahib?"
"If I'm charged for transport on this kit I refuse to go on service again,"
said a man with a green eyeshade. Four conversations were going on at the
same time and all were fighting with the noise of the wind. "Fourteen aces
and fourteen queens," called Hubby the surgeon from the depths of his
sheepskin coat. "I expect Hubby's going to pay for his transport," cried
another, and one, reading from regulations—"Any class of transport animal
may be provided except elephants." And one telling yarns of Tommies and
the vernacular—"I dunno wot 'ee says, sir. Look 'ere, I'll call my mate—'ee
can bowl over bat" (bol, i.e., speak, and bat, i.e., language). And of thirsty
Tommy on a railway platform—"Now, then, bring that there pani—don't be
lumba or I'll break your confounded seer," and again—"Know their lingo?
No, sir, I axes 'em once in English and then I brings the lakri."
Of camels—"We were going along a very narrow path with a steep drop
on one side of a thousand feet or so and a sheer rise on the other. Suddenly
one of the camels slipped and rolled down. We halted and looked over the
edge and saw the poor beast ever so far below. I sent some men down to cut
off what baggage had remained on the animal and to collect as much as
possible of the rest, and the man who looked after the camels went down to
cut the tail off to show the owner that he had not sold this one. He took his
knife out and was just getting 'home' when that camel gave a spring and
made for the ledge. We loaded him up again and—Oh, yes, the tail was all
right!"
Then of Afridi feuds and of the sepoy who would go on firing after an
officer rode up and told him to stop as the distance was much too great. How
he entirely ignored the officer and continued to fire, and then to a sharp
remonstrance only said: "Do let me have one more shot, sahib; it's my
uncle."
Among these hillmen there are very binding unwritten laws. No man
may kill his brother while he holds the plough in his hand. The blood-feud is
the life of the Afridi, but they prefer some reason in the start. Thus when a
certain rifleman ran amuck, and it was necessary that he should be shot,
some of his relatives appealed to the officer in command, begging that to
them might be given the killing of him since were it done by any not of his
own family a feud must be started and many deaths ensue.
In the morning I was out early watching the camels in the wind and later,
in a little shelter, I painted a portrait of Nasir Khan, a Subadar of the 59th
Scinde Rifles and a Eusaf Zai Pathan. He had a beard of fiery red, which I
was told is the result of using black dye and not being able to renew the
treatment.
On the hillside above the camp was a Kuchi Khel village of cave-
dwellings. I asked my sepoy escort to climb up to it with me but he firmly
declined, explaining that it was his own village and that he had a feud on, so
one of the officers accompanied me.
The hill, called Asrog, which means the veins of the horse, was now in
bright light. The fort on the round molehill shape in the middle of the pass
appeared sharply against a drift of cloud. Beyond it, towards Landi Kotal,
the silhouette of mountain was black purple, with two growing patches of
yellow light, where the sun got through behind the fort. And all the while the
wind, the Khyber wind, hustled and tore and screamed through the camp.
The loose shale glistened in the sun and the low bushes looked silver
grey as I again left Ali Masjid, following the little stream that spates in June
when the snows melt. Then these caves on the hillside will be empty and the
Kuchi Khels will be all away up in the Tirah hills.