Solution Manual for Introductory Financial Accounting for Business, 1st Edition Thomas Edmon

Solution Manual for Introductory Financial

Accounting for Business, 1st Edition
Thomas Edmonds Christopher Edmonds

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Learning Financial Accounting can often feel like learning a foreign
language to students. Before students even grasp the underlying concepts
of Accounting, they are immersed in unfamiliar terms, and before students
fully realize the purpose of financial statements, they are asked to make
detailed recording procedures. This early emphasis on terminology and
recording can be a struggle for non-accounting majors to see the relevancy,
leading to increased dropouts and higher failure rates. This creates a
challenge for Financial Accounting instructors, who must balance the need
to engage and retain non-majors while fully preparing Accounting majors
for the next level. The authors of Introductory Financial Accounting for
Business offer a solution emphasizing an analytical approach to Accounting
– teaching students to think like business professionals and speak in terms
of bottom-line consequences: How will a given transaction impact my
overall business? How can I make better business decisions whether I’m
an accountant, manager, or entrepreneur? Business leaders are
demanding that new graduates have these critical thinking skills in order to
handle a rapidly changing modern business environment. Today's students
will encounter new technological advances in automated data capture, data
analytics, and artificial intelligence – processes that are automating
traditional recording procedures. Rather than tallying transactions, students
will be required to analyze and interpret data, making decisions early and
often and thinking like business professionals. The Edmonds/Olds team’s
fresh approach and modern pedagogy helps prepare students for their
business careers.

Chapter 1: An Introduction to Accounting

Chapter 2: Accounting for Accruals
Chapter 3: Accounting for Deferrals
Chapter 4: Accounting for Merchandising Businesses
Chapter 5: Accounting for Inventories
Chapter 6: Internal Control and Accounting for Cash
Chapter 7: Accounting for Receivables
Chapter 8: Accounting for Long-Term Operational Assets
Chapter 9: Accounting for Current Liabilities and Payroll
Chapter 10: Accounting for Long-Term Debt
Chapter 11: Proprietorships, Partnerships, and Corporations
Chapter 12: Statement of Cash Flows
Chapter 13: The Double-Entry Accounting System
Chapter 14: Financial Statement Analysis (Available online in Connect)
Appendix A: Accessing the EDGAR Database through the Internet
Appendix B: Portion of the Form 10-K for Target Corporation
Appendix C: Summary of Financial Ratios
Appendix D: General Ledger Capstone Project
Appendix E: Capstone Financial Statement Analysis and Annual Report Projects
Appendix F: Accounting for Investment Securities
Appendix G: Time Value of Money
Appendix H: Big Data and Data Visualizations Overview
Appendix I: Chart of Accounts
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in the future Pantheon of the Jewish people and of whom legends will be
told in Palestine, Arabia and Armenia. Just returned from a difficult task in
the service of humanity in the service of the idea of nationality, and about to
perform great things for the Jewish people, he fell as a hero at our side.

There it ends! Shakespeare himself could use no more than the

commonplace to express what is incapable of expression. “The rest is
silence!”

We say: “The rest is immortality—in the annals of Zionism.”

P , April, 1919.
 CHAPTER XLIX .
Chovevé Zion and Zionists in England—Louis Loewe—Nathan Marcus Adler—Albert
Löwy—Abraham Benisch—The Rev. M. J. Raphall—Dr. M. Gaster—Rabbi Samuel
Mohilewer—English representation at the Second and Third Congresses—The Fourth
Congress in London.

T Chovevé Zion movement in England was not very powerful, yet it

enjoyed a certain amount of popularity. If we examine, for instance, the
records for 1892‒7—the years which preceded the First Zionist Congress
(Basle, 1897)—we find among the leading representatives not only the
Chief Rabbi of the Spanish and Portuguese Communities, Dr. M. Gaster,
Mr. Herbert Bentwich, Rabbi Professor H. Gollancz, the late Colonel Albert
Goldsmid, Dr. S. A. Hirsch, Mr. S. B. Rubenstein, Mr. E. W. Rabbinowicz
and other English Jews of standing, who are even now more or less active
in the Zionist Organization; but we read the names of the late Chief Rabbi
of Great Britain, Dr. H. Adler, the late Lord Swaythling, Mr. Elkan Adler,
Albert Jessel, Mr. Joseph Prag (who was one of the most active members),
Joseph Nathan, Louis Schloss, Haim Guedalla, Captain H. Lewis-Barned,
Bernard Birnbaum, Mr. Herman Landau and other distinguished members
of the community, as among those of the prominent enthusiastic supporters
of the Chovevé Zion movement who did not join the new Zionist
Organization. The same phenomenon strikes us in France. There the new
Zionism was confronted on the part of the Chovevé Zion by an opposition
that was even stronger than in England.

An impartial historian, desirous of reviewing the facts as they were

revealed in Jewish life and literature, would in vain endeavour to discover
any essential difference between the Chovevé Zion and the Zionist
fundamental principles. He could trace a complete and clear conception of
political Zionism through centuries of English history or Jewish history in
England, and on the other hand also efforts and undertakings in the
direction of colonization pursued with great energy and care by forces that
are generally found to be co-operating with political Zionism. A sober and
dispassionate examination of all these ideas without regard to mere
catchwords must lead to the conclusion that Sir Moses Montefiore’s
representations to Mehemet Ali in 1838 were substantially the same as
Herzl made to Abdul Hamid in 1898. However, both aimed at a legally
assured home and both insisted that Palestine should belong to the Jewish
people. And no real student of contemporary Jewish history will imagine
that Sir Moses was an isolated dreamer. He never undertook anything in
Jewish affairs without consulting the authorities of his time. One of his
advisers was Louis Loewe, the well-known Jewish scholar and his secretary
for many years.

Dr. Louis Loewe (1809‒88), who was educated at the Yeshibot of Lissa,
Nikolsburg, Presburg, and at the University of Berlin, came to England in
1839 and was appointed by the Duke of Sussex to be his Orientalist. He
then travelled in the East, where he studied languages. In Cairo he was
presented to Mehemet Ali, for whom he translated some hieroglyphic
inscriptions. On his return from Palestine he met at Rome Sir Moses and
Lady Montefiore, who invited him to travel with them to Palestine. When,
in 1840, Sir Moses went on his Damascus expedition, Loewe accompanied
him as his interpreter. Since that time Loewe was attached to Sir Moses as
his personal friend and secretary. He accompanied Sir Moses on nine
different missions. He wrote several valuable works on oriental subjects:
The Origin of the Egyptian Language, London, 1837; A Dictionary of the
Circassian Language, 1859; a Nubian Grammar and several pamphlets—
and translated J. B. Levinsohn’s Efes Damim (1871) and David Nieto’s
Matteh Dan (1842). Dr. Loewe was an ardent supporter of all schemes in
favour of Palestine and strongly assisted David Gordon, the editor of the
Ha-Magid, who was an enthusiastic and outspoken political Zionist years
before Herzl.

We have already mentioned to what an extent the Chief Rabbi, Dr.

N. M. Adler, influenced Sir Moses’ works in Palestine. Nathan Adler was
born at Hanover in 1803. He received his education at the Universities of
Göttingen, Erlangen and Würzburg. Already as a youth his abilities proved
him to be particularly adapted to the discharge of rabbinical functions. In
1829 he was appointed Chief Rabbi of Oldenburg; in 1830 his jurisdiction
was transferred to Hanover and all its provinces. His fame spread beyond
the Rhine and reached England just when the Jewish population there was
in need of a spiritual leader. In 1844 the election took place for Chief Rabbi
of the Ashkenazi Congregations of Great Britain and the choice fell on Dr.
Adler. He was inducted into office on July 9th, 1845. His activity and
influence during his lengthy career as Chief Rabbi proved a blessing and
were attended with most invaluable results. His calling did not prevent him
from contributing excellent literary productions, mostly in Hebrew, the
principal of which is Nethino La-Ger’s commentary on the Targum of
Onkelos. There is no doubt that this famous Rabbi and great Jew was in
close touch with Sir Moses in all the steps the latter took for the colonizing
of Palestine for a political as well as philanthropic purpose.

Many of the most important Jewish scholars arriving in England, and

becoming in course of time the pride of English Jewry, were much attracted
by the idea that England was the classical soil for a fruitful work in
Palestine. It is worth noting that Dr. Albert Löwy belonged also to this
group. He was born on the 10th of December, 1816, at Aussig in Moravia.
After his barmizwah (attainment of his religious majority—the age of
thirteen) he was sent to a public school at Leipzig. Later he attended the
University and Polytechnic at Vienna. There he first met his lifelong
friends, Moritz Steinschneider and Abraham Benisch. Löwy and his friends
formed “Die Einheit,” a society whose object was to promote the welfare of
the Jewish people. In order to realize this object the colonization of
Palestine by the Austrian Jews was advocated. The first meeting of the new
society was held in 1838, in Löwy’s room. The object, however, had to be
kept secret for fear lest it would be defeated by the Government. England
was regarded as the country likely to welcome the new movement, and, as
an emissary of the Students’ Jewish National Society, Löwy was sent to
London in 1841. Years afterwards he took a leading part in London in the
foundation of a body with kindred objects, the Anglo-Jewish Association.

To the same group of noble-minded men who raised themselves to the

height of a national and Zionist conception of a superior kind belonged also
the afore-mentioned Abraham Benisch, one of the creators of the Anglo-
Jewish Press, the author of the Jewish School and Family Bible (1851), the
translator of Petahiah ben Jacob’s Travels (1856), and for many years editor
of the Jewish Chronicle. If there ever was a Jewish nationalist, this
important Anglo-Jewish writer was one beyond a doubt. He was a man of
great abilities and learning, and rendered valuable assistance in the
propaganda for and in the organization of the societies for the colonization
of Palestine. In several leading articles written by him, with great tact and
sagacity, he expounded—particularly in connection with the political events
of 1856 and of 1861—the root principles of political Zionism.

Another remarkable Jewish scholar and pioneer of Zionism in his time

was the Rev. M. J. Raphall, who was a brilliant writer and also a pioneer of
the Anglo-Jewish Press. He edited the Hebrew Review and Magazine for
Jewish Literature in 1837, which was resumed in 1859. Some years later he
edited, together with the Rev. A. de Sola, the Voice of Jacob, which had
been founded by Jacob Franklin in 1841. He afterwards settled in America
and assisted there in the fifties of last century, together with some
distinguished American Jews, in establishing in New York a society for the
colonization of Palestine. He was later engaged in similar work in Canada.
Essentially a student and a scholar, he devoted many years of his life to the
propaganda of the Jewish national ideas.

It is impossible to conjure away all the facts showing, firstly, that the
supposed differences between the Chovevé Zion movement and the new
Zionism are mere phraseology, and, secondly, that the best representatives
of Anglo-Jews were nationalist and Zionist. The refusal to accept the new
Zionism on the part of some representatives of the Chovevé Zion movement
for that reason can only be regarded as a temporary misunderstanding.

The new Zionism made headway in England especially through the

efforts of the two organizations: the English Zionist Federation and the
Ancient Order of Maccabeans.

The English Zionist Federation was formed in pursuance of a resolution

passed by the Clerkenwell Conference of March, 1898, for the purpose of
finding a common platform upon which Zionists of all shades of opinion
could co-operate. A committee was appointed by the Conference to draw up
a scheme, and that committee established the Federation. When the
Federation was started it received support from eight societies, representing
five towns: after six months, sixteen societies, representing nine towns, had
joined: at the time of the Fourth Congress, thirty-eight societies,
representing twenty-nine towns, were affiliated. This was the first stage of
development prior to the London Congress of the Zionist Organization.

The appearance of English Zionist Delegates at the First Congress has

already been alluded to. After the First Congress Dr. Gaster published the
following letter in the Times of the 29th of August, 1897:—

“The movement aims at the solution of one of the most complex

modern social problems in Europe, and the means which are to be
employed towards the solution are the realization of deep-seated religious
hopes and ideals. For this very reason men from all the ranks of Jewish
society and all shades of Jewish religion are here united in the common,
noble, lofty and humanitarian purpose—the restoration of Israel, which is,
moreover, the true fulfilment of the words of our Prophets.

“It is surprising to find ... the incorrect statement that the agitation is the
outcome of anti-Semitism. It existed long before this word even was coined.
It prompted the Jews of Russia and Roumania many years ago to found
colonies in Palestine. But this movement is felt to be inadequate to cope
with the whole question. The political situation of the Jews has since made
enormous strides. The number of Zionists with a definite aim before their
eyes has grown rapidly. They are recruited from among the young
enthusiasts on the Continent. University Professors and students, scholars
and workmen are joining hands. They belong most exclusively to the
orthodox and embrace the vast majority of the Jewish people. The Bible and
the Prayer Book are the text, and this agitation is merely the practical
commentary.... I, as an orthodox Rabbi, beg to differ radically from ... (the
anti-Zionist views).... It is not here the place to enter upon dogmatic
questions and I therefore refrain from discussing the ‘miracles’ that are to
happen on that day when Israel is to return to the land of his fathers. God
chooses human agencies to carry out His Will, and it is after it has been
accomplished that we become aware of the renewing circumstances,
unexpected and unlooked for, which have all contributed to bring about the
result, which before would have appeared to be little short of a miracle.
Whether the restoration will be accomplished by the purchase of Palestine,
or by unexpected political combinations or by other peculiar circumstances,
it would be idle to dogmatize about.

“One thing is certain. The whole orthodox and realistic Jewry, which
does not volatilize the words of the Prophets, and does not look upon the
Divine promises as so many spiritual symbols to be interpreted away
according to each one’s fancy, is now assembled in spirit at the Congress
and watches its deliberations with sympathy and elevated hope.”

We have already mentioned that Rabbi Mohilewer had sent his

congratulations to the Congress. The contents of Rabbi Mohilewer’s
expressions may be briefly noted as a supplement to Dr. Gaster’s letter.
Rabbi Mohilewer wrote that as the state of his health did not permit him to
travel, he sent the Congress his blessing in writing. Harmony and concord
should exist among all Zionists, even if their religious views differed. The
colonization of Palestine was recommended as a religious duty—religion
should therefore be a leading factor in the Zionist movement. They should
also bear in mind that it was a duty to construct and not to demolish, and
they should preserve the honour of the rabbis, who were thoroughly
patriotic as regarded the land in which they lived. For the past two thousand
years, the Jews had awaited the advent of the Messiah, who would take
them back to the land of their fathers. But in our country men had risen who
had abandoned this hope and had eliminated it from the Prayer Book.
Several of the rabbis in Western Europe had declared against the Zionist
movement, and one of them had gone so far as to assert that the movement
was contrary to the biblical prophecies, as the Messiah was only to be
symbolized and the Jews were to remain in exile. He declared this to be
wholly untrue. Their faith was that God would send a Redeemer to bring
back the People to their own land, and that the Jewish people would, once
again, be honoured among the nations. Zionism does not interfere with this
deep belief; it is rather in harmony with it, and it prepares the way.

These two letters were a sort of profession de foi on the part of two
rabbis representing different sections of traditional Jewry in England and
Russia respectively.
 The Second Zionist Congress at Basle, 1898, was attended much more
numerously than the first one. There were over four hundred delegates, and
the English Zionists had sent a larger contingent (the Haham, Dr. M. Gaster,
had a Roumanian mandate; Jacob de Haas, Leopold J. Greenberg, E. W.
Rabbinowicz, B. Ritter, A. Snowman, S. Claff, J. Massel, Dr. Moses
Umanski, Herbert Bentwich and others). The presence of Dr. Gaster, who
was one of the most energetic spirits of the Congress, was a great gain to
the Movement. The English delegates adopted thoroughly English methods.
They were not seen standing about in groups and knots in the passages and
ante-rooms delivering impassioned speeches. The oratorical contributions
of the English delegates were few, and none of them, except Dr. Gaster’s
powerful address towards the close of the proceedings, took up more than a
few minutes. But the English delegates worked hard in Committee and at
special conferences.

At that time the number of Zionist Associations in Great Britain and

Ireland had reached twenty-six (Leeds three, Glasgow, London, Liverpool
and Manchester two each; Belfast, Cardiff, Cork, Dublin, Edinburgh,
Exeter, Hanley, Hull, Limerick, Newcastle, Newport, Norwich, Plymouth,
Portsmouth and Sunderland one each), and in France—three, out of the total
number of the Associations all over the world of 913.

The Jewish Chronicle, writing about the Second Congress, remarked:

“There is the remarkable point of the Congress—in strong relief with the
comparative paucity of the personnel of the English representatives is the
undoubted English influence that has been exerted. Indeed, the net result of
the Second Basle Congress is that Zionism has made a distinct move
towards England. Indeed, it would look as if events were so shaping
themselves that the Mountain having refused to go to Mahomed, Mahomed
is coming to the Mountain. The Bank is to be located in England, so is the
Colonization Commission. This may have been the result—probably it was
—of England’s supreme position among all the great Continental Nations,
not only in regard to its undoubted stability politically, but also its unique
position towards Jews.”

The Third Zionist Congress at Basle, 1899, was attended by a still larger
number of delegates from the United Kingdom. There were: Dr. M. Gaster,
Joseph Cowen, J. de Haas, Murray Rosenberg, Herbert Bentwich, L. J.
Greenberg, S. Stungo, J. Massel, Rabbi Yoffey, Rabbi Dagutzky, M. L.
Dight, Rabbi Wolf, and others—representing London, Leeds, Glasgow,
Manchester, Liverpool, Birmingham, Belfast, Edinburgh, Sheffield,
Limerick, Grimsby Associations. According to a report of Mr. L. J.
Greenberg, who had already become an energetic propagandist of the new
Zionism in England, the work was progressing. He referred also to the
activities of Mr. Herbert Bentwich, for if it had not been for him no such
organization would have existed in England. The Congress elected as
members of the Colonization Committee Dr. Gaster, Mr. Murray Rosenberg
and Mr. David Wolffe, and of the Propaganda Committee, Mr. L. J.
Greenberg and Mr. J. de Haas.

The Fourth Zionist Congress was held in London at the Queen’s Hall,
August 13‒16, 1900. London had been chosen with a view to further
influence British public opinion, seeing that in no country had the Zionist
propaganda been received more sympathetically and intelligently by the
general public. Dr. Herzl said in his inaugural address at the Fourth
Congress in London, 1900:—

“I feel there is no necessity for me to justify the holding of the Congress

in London. England is one of the last remaining places on earth where there
is freedom from Jewish hatred. Throughout the wide world there is but one
spot left in which God’s ancient people are not detested and persecuted.
But, from the fact that the Jews in this glorious land enjoy full freedom and
complete human rights, we must not allow ourselves to draw future
conclusions. He would be a poor friend of the Jews in England, as well as
of the Jews who reside in other countries, who would advise the persecuted
to flee hither. Our brethren here would tremble in their shoes if their
position meant the attraction to these shores of our desperate brethren in
other lands. Such an immigration would mean disaster equally for the Jews
here, as for those who would come here. For the latter, with their miserable
bundles, would bring with them that from which they flee—I mean anti-
Semitism.”

In the course of his address he uttered the following prophetic words:—

 “The land of Palestine is not only the home of the highest ideas and
most unhappy nation, but it is also by reason of its geographical position, of
immense importance to the whole of Europe. The road of civilization and
commerce leads again to Asia.”

According to the report read at this Fourth Congress by M. Oscar

Marmorek “they had thirty-eight societies in England as against sixteen last
year, and all these Societies had increased their membership. Thanks to the
activity of the English Zionist Federation, Zionism had greatly prospered in
England and had won the esteem of Christians. In Canada there was
scarcely a town with a Hebrew congregation where a Zionist society did not
exist.”
 CHAPTER XLIX .
England and Zionism—Sir B. Arnold in the Spectator—Cardinal Vaughan—Lord
Rosebery—The Death of Herzl—David Wolffsohn—Prof. Otto Warburg—Zionism in
the smaller states.

T Uganda scheme, which was due to the initiative of Joseph

Chamberlain, led to an intimate acquaintance between the Zionist leader
and this great English statesman. This project, as well as the El Arish
expedition, which failed in consequence of technical difficulties, made
Zionism not only a living factor in Judaism from an international
standpoint, but also a political factor that was given consideration by one
great Government, namely, that of England.

Subsequent events, instead of diminishing, have only more firmly

increased Zionist confidence in the sympathy of English public opinion for
Palestinian Zionism. There is hardly an appeal so eloquently written as Sir
B. Arnold’s address, published in the Spectator, October, 1903: “You have a
country, the inheritance of your fathers, finer, more fruitful, better situated
for commerce, than many of the most celebrated places of the globe.
Environed by the lovely shores of the Mediterranean, the lofty steppes of
Arabia and of rocky Sinai, your country extends along the shores of the
Mediterranean, crowned by the towering cedars of the Lebanon, the source
of rivulets and brooks, which spread fruitfulness over shady dales. A
glorious land! situated at the furthest extremity of the sea which connects
three-quarters of the globe, over which the Phœnicians sent their numerous
fleets to the shores of Britain, near to both the Red Sea and the Persian
Gulf: the central country of the commerce between the East and the West.
Every country has its peculiarity: every people their own genius. No people
of the earth have lived so true to their calling from the first as you have
done. The Arab has maintained his language and his original country: on
the Nile, in the deserts, as far as Sinai, and beyond the Jordan, he feeds his
flocks. In the elevated plains of Asia Minor the Turkoman has conquered
for himself a second country, the birthplace of the Osman: but Palestine has
a thin population. For centuries the battlefield between the sons of Altai and
the Arabian wilderness, the inhabitants of the West and the half-nomadic
Persians, none have been able to establish themselves and maintain their
nationality: no nation can claim the name of Palestine. A chaotic mixture of
tribes and tongues; remnants of migrations from north and south, they
disturb one another in the possession of the glorious land where your
fathers for so many centuries emptied the cup of joy, and so where every
inch is drenched with the blood of your heroes when their bodies were
buried under the ruins of Jerusalem.”

It is obvious that these and other similar appeals and encouraging

statements made a deep impression upon Zionists. This gave rise to the
assumption that Zionism was merely concerned with English interest. It is
needless to say that such a statement is as unfounded as the one ascribing to
Zionism the pursuance of any other political interest. Zionism is a cause of
humanity and justice, altogether remote from any political speculation: it
can help the Jews, it can be useful to any country interested in the
development of the East, it can be beneficial to all the neighbouring nations.
It was only the spirit of the Bible which enabled the English people to
appreciate the justice and the moral equity of the endeavour to raise up in
the old land a free, united, prosperous and energetic Jewish nation, attached
by the closest ties of friendship to European civilization, carrying not only
into the East the civilization of the West, just as in the Middle Ages their
forefathers brought the torch of culture to the West—that torch of
enlightenment which they have borne aloft in their journey from the East,
and which has enabled them to accomplish cultural work of their own.

Cardinal Vaughan referred in 1902 most sympathetically to Zionism in

the following words: “I have always taken a great interest in the Jews, they
were once the chosen people. I marvel at the strength they retain amid most
unfavourable conditions. I admire their industry, their domestic virtues and
their mental force, and I can only wish success to a plan which promises
them such great advantages.”
 Lord Rosebery pointed out, in one of his speeches, that the silent
campaigns of commerce are at least as decisive of the fate of nations as the
noisy operations of the battlefield. Even as the spasms and convulsions of
nature, though she works through them, are less important than the slow,
silent, everyday forces, so history is made less by the fire and sword of the
fighters than by the humble, prosaic working-classes. The Jews were aware
of the fact that not by soldiers has the great British Empire been built up,
but by Trading Companies: India by the East India Company, Canada by the
Hudson Bay Fur Company, South Africa by Mining Companies. The East
India Company was incorporated in 1600; a few years later (1607) the
earliest permanent settlement of Virginia was founded. The Pilgrim Fathers
—a movement somewhat similar to Zionism—began their noble work in
1620; and West Indian colonization was inaugurated with the occupation of
the Barbadoes in 1625. Half to three-quarters of a century the work went
apace in North America, colony after colony was added to the British
Crown. Then other regions began to attract the British, and a new era
dawned with the occupation of Gibraltar in 1704.

All the great achievements of British peaceful conquests encouraged the

Zionist Movement with its trusts and funds. Cecil Rhodes, with only a
million pounds to start with, created Rhodesia with its 750,000 square
miles. The British North Borneo Company has a capital of £800,000 and
dominates over 31,000 square miles. The British East African Company,
which administered 200,000 square miles, began with the same amount as
the Jewish Colonial Trust, namely, £250,000.

It is true that the Zionist Palestinian scheme presented other difficulties,

but where was any great work undertaken which did not present
difficulties? Is not the whole history of the Jews a struggle for existence
amid the greatest of difficulties? The Jews in their normal condition were an
agricultural people. During the centuries of depression and persecution they
had to abandon their old vocation. Dispersed throughout all countries, yet
fugitives from every land, the Jews, who could call no place their home,
had to turn to commerce or to handicraft for a means of livelihood, and
were thus able to carry about with them everywhere that kind of labour
power that they knew to be realizable everywhere. Yet, inexorable necessity
as it was, it was a breaking with the nation’s own self. And is the present
situation without its difficulties? Let those answer who know something of
the hardships, the privations, the squalor, the wretchedness amid which
three-quarters of the Jewish people live throughout their lives. And, as to
financial means, even under present circumstances it is necessary for the
continuance of the present misery, to collect millions and millions, whereby
indescribable energies are wasted—without any real help being given.

Inspired by these ideas, and with this object in view, the propaganda
was continued when suddenly, in 1904, the Zionist Organization sustained
the greatest loss ever experienced by any Organization. Herzl had worked
too hard; his exertions, his experiences and his emotions had been such as
to exhaust the strength of this strongest of physical and intellectual giants. It
was too much for one human being to bear; nature was unduly taxed and he
broke down. On the 3rd of July, 1904, Herzl breathed his last in the villa
“Home, Sweet Home” at Reichenau, on the Semmering Mountain, south of
Vienna. His memory will be cherished for ever by the Jewish people.

David Wolffsohn (1856‒1914), the Zionist representative and worker,

who had distinguished himself since the very beginning of the movement,
succeeded Herzl. David Wolffsohn’s career was eminently that of a self-
made man of the kind that old Dr. Smiles would have delighted to portray.
A man of attractive and imposing appearance, of a loving disposition and
mild grace, and with a real sense of Jewish humour, rare gifts of
adaptability and extraordinary capacity for managing and leading forward
in active work, he was a splendid type of a self-made man. But, from a
Zionist point of view, he was more than that: he was Herzl’s great friend
and confidant. His autobiography is given in Appendix LXXXIII.

David Wolffsohn, practically chosen by the Actions Committee and all

Zionist authorities, took over the leadership of the Zionist Organization,
during the interim between Herzl’s death and the Seventh Congress in 1906.
He had first intended to transfer the headquarters to Berlin, but afterwards
decided to give Cologne, the city of his home, the preference. He was
assisted in this important and responsible work by two distinguished
Zionists: Professor O. Warburg of Berlin and M. Jacobus Kann of the
Hague. The activities of Professor Warburg have been described elsewhere
in this volume: they tended in the direction of colonization, and were almost
wholly concentrated upon this domain. M. Jacobus Kann, a member of an
old and highly respected banking firm in Holland, was more interested in
the financial institutions of the organization. He joined the Zionist
Organization at the very beginning and has served the Zionist cause whole-
heartedly and devotedly, particularly in the founding of the Jewish Colonial
Trust, the Anglo-Palestine Company and all the other financial institutions.
He travelled in Palestine, wrote a book (Erez Israel) dealing with his
impressions, and is also active in the Zionist work in his own country.

Holland has a well-organized and active Zionist Organization, to which

great impetus was given by the Eighth Congress at The Hague, 1909. M. de
Liema, Professor Orenstein, Dr. Edersheim, M. Cohen, M. Pool and many
others are among the prominent leaders. They take a very active part in the
general organization work and in that of the Jewish National Fund, the
headquarters of which at present are at The Hague. The Dutch Zionist
Federation has an excellent weekly paper, Het Judischer Wachter, which
has appeared regularly for several years, and contains much information
concerning Zionist and Jewish matters as well as other excellent articles and
contributions. It is worthy of note that Zionism in Holland has had for
several years now a Zionist University Movement—with some good
publications—which was started by Orenstein, Edersheim and others.
Mention of Holland reminds one that a place of honour in Zionist history
belongs to Belgium, and particularly to Antwerp, which has been for
several years a first-class Zionist centre. Messieurs Jean Fischer, Oscar
Fischer, S. Tolkowsky, Dr. Wulf, Ruben Cohn, the late Mehrlender,
Grunzweig and many others, occupying important positions in the general
Zionist Organization, made Zionism a living force in Belgian Jewry.
M. Jean Fischer is a member of the Actions Committee and of the great
financial institutions of Zionism: he and his friends have taken an important
part in colonization undertakings in Palestine of which the devoted pioneer
M. S. Tolkowsky is the representative at Rechoboth. M. Fischer visited
Palestine and wrote a book containing his observations. Belgian Zionists
had also a paper of their own, L’Esperance (Ha-Tikvah), which brought
very valuable contributions and information.

In connection with Zionism the smaller countries of Central and

Southern Europe, Switzerland and the Scandinavian countries also deserve
special mention. Switzerland, the land of the Zionist Congresses, has a good
organization, of which Dr. Camille Levy, Dr. Felix Pinkus, M. Levy are the
most notable. They were always very active in propaganda, had their
delegates at the Congresses and always made their regular contributions.
Denmark and Sweden have now had for some years a good Zionist
Organization, and, of late, are developing great activity, owing to the
Zionist Office which has been established at Copenhagen. Roumania and
Bulgaria are still more important as great centres of Zionist activity.
Roumania was almost equal to Russia in the Chovevé Zion movement.
Now, M. Pineles, M. Schein, M. Schwarzfeld, the learned and well-known
Dr. Nacht and Dr. Nemirower, with many other leaders are at work in that
country.
 CHAPTER XLIX .
The Year 1906—The Pogroms—Emigration—Conder and his Activities—An Emigration
Conference—The Eighth Congress—The Question of the Headquarters.

T year 1906 was one of the ans terribles in the annals of Jewish
history. It was a year of bloodshed and terror. Not even the dark ages
extracted so heavy a toll of Jewish blood: something like 1400 pogroms
took place all over the Ghetto. In many districts the Jewish population were
completely exterminated. The number of persons directly affected, that is to
say of those whose houses, shops, or factories were the objects of attack and
pillage, reached a total of some 200,000 to 250,000. To this number must be
added that of the clerks, workmen, etc., indirectly affected by the
destruction of factories and shops, which could not be ascertained. The
casualty list was estimated at approximately 20,000 murdered and 100,000
injured. Public opinion was stirred up. Why had those Jews suffered; what
sins had they committed? Their loyalty and steadfastness to Judaism,
instead of winning respect and admiration for their faithfulness, had called
down upon them a treatment so immeasurably atrocious that it outdistanced
the conventional words of sorrow and suffering and tempted many thinking
men to ask whether the vaunted tolerance of the twentieth century was
anything but an extravagant dream. If other nations suffer, they afterwards
get freedom and indemnity. If in 1860 the Christians in Syria had suffered,
their suffering afterwards brought them an autonomy. But what of the Jews?
Every day it becomes clearer that it is impossible to allow the Jews to
remain a prey to revolution and counter-revolution, between which they are
crushed just as the corn is ground between the upper and nether millstones.
“Emigration, then.” But whither? The mass of Jewish emigrants, in spite of
all Emigration Committees (which were established in America), resists
dispersion; it holds together like a swarm of bees. In New York and
elsewhere gigantic Jewish cities have sprung up that have become a menace
to the safety of the present inhabitants and therefore to the possibility of
further Jewish immigration. Attempts made to substitute agricultural
colonies at an enormous expense by philanthropists have met with failure
everywhere except in Palestine, where it seems that at last an effective form
of organization has been discovered. There alone the immigrant Jew finds
himself at ease in language and customs, and to that land he brings the
indescribable imperishable feeling of home that elsewhere comes to him but
slowly and gradually.

Palestine is not far from Russia and Roumania, and is unquestionably so

adapted for cultivation that as soon as the soil has been prepared the main
stream of present emigration can be directed thither. And, further, it is the
connecting link between the three great human divisions of the earth, while
its commercial future promises to be of the brightest. It is therefore natural
that the Jews, longing to possess the land of their fathers, should be
encouraged to immigrate both on political and industrial grounds.

This great and powerful problem has roused English public opinion, but
the Zionist propaganda has made considerable progress since 1900. One of
the foremost English authorities who supported a Zionist solution of the
Jewish problem was Colonel Claude Reignier Conder, to whom we have
referred several times in this book. Some space must be devoted to a brief
reference to the activities of this wonderful man in connection with
Palestine.

Colonel Conder’s name will always be associated with the exploration

of Palestine and with the history of Christian sympathy in this country for
the colonization of Palestine by the Jewish people. No other person has ever
done as much as he for the correct interpretation of the Bible with reference
to Palestine. He was born on December 29, 1848, and was trained for the
Royal Engineers. He was associated, almost from its creation, with the
Palestine Exploration Fund, which was founded in 1865. He was only
twenty-six when, as a Lieutenant, he went out to join in the survey of
Western Palestine. He returned to England in September, 1875, having
surveyed 4700 square miles. He brought with him a mass of notes, special
surveys, observations and drawings, which formed the bulk of the material
for a work which may be said to have become historical: Tent Work in
Palestine. It is a book which even now well repays perusal, if only for the
light it throws upon the geography and topography of Palestine, and the
many incidents and experiences it records. The remaining 1300 square
miles of the survey were finished by Lieutenant (later Lord) Kitchener in
1877. The scientific results of the work occupied some twenty-six memoirs,
one to every sheet of the map. The whole of Western Palestine was mapped
out on a scale which showed every ruin and waterway, every road, forest
and hillock. More than a hundred and fifty biblical sites were ascertained
and from these the boundaries of the tribes were worked out and the routes
taken by the invading armies traced. The other books and memoirs on
Palestine which Conder published form a library in themselves. In addition
to the one already mentioned, there are Heth and Moab and Memoirs of the
Survey of Western Palestine in 1883. This was followed in 1890 by
Memoirs of the Survey of Eastern Palestine, The Bible in the East in 1896,
The Latin Kingdom of Jerusalem in 1897, The Hittites and their Language
in 1898. Besides these must be mentioned his Handbook to the Bible
(1879), Primer of Bible Geography (1884), and Palestine (1891), which
contained in one small volume a handy summary of all that was known of
the geography of the country up to date. His last work, published only a
year before he died, was on the City of Jerusalem. Special notice is also due
to his Judas Maccabeus and The Jewish Tragedy, in which he deals with
Jewish history from a national point of view.

Conder pointed out that Zionists are the natural leaders to whom the
destitute and oppressed Jews turn for counsel and guidance, that
“emigration has not settled the eternal question,” and that “a nation without
a country must be content with toleration as all that it can expect.” He, too,
sees the only solution in Palestine, and declares that Englishmen should be
“only too glad to see Palestine increasing in civilization and prosperity as
an outpost in the neighbourhood of Egypt.” (See Appendix LXXXV.)

The Zionist Organization called, in 1906, mainly under the pressure of

the pogroms, a conference of representatives of Jewish organizations at
Brussels, to discuss the question of emigration, particularly to the East. A
number of organizations—including the Anglo-Jewish Association—sent
their delegates; others, probably in consequence of their anti-Zionist
tendencies, declined. Resolutions in favour of investigating the condition of
the emigration to the East were accepted, and a committee was elected; but
nothing practical resulted from these efforts, except a little “rapprochement”
between Zionism and the “Hilfsverein” which, however, in consequence of
deep differences of principle, was only superficial and of a short duration.

The work of the Zionist Organization, without losing sight of the

political aspect, devoted itself more and more to the work in Palestine. The
Eighth Zionist Congress at the Hague, August, 1907, with Wolffsohn and
Nordau as Presidents, was attended by a considerably increased number of
delegates, and among them a number of English Zionist leaders. The report
says about Zionism in England: “In England the devoted zeal of the
Zionists has removed the difficulties which formerly existed. The
Federation worked systematically and well, and the Movement has received
a considerable impetus. The old and trusted workers co-operate with the
younger spirits.”

The Ninth Zionist Congress at Hamburg, December, 1909, with

Wolffsohn and Nordau again as Presidents, was well attended (about four
hundred members—and for the first time in the history of the movement,
delegates were in attendance from Turkey). The impression driven home
with irresistible force was the sustained and unflagging interest of all
present in the movement. Among the English delegates were: Dr. Gaster,
Dr. Samuel Daiches, Mr. Joseph Cowen, Dr. Chaim Weizmann, Mr. L. J.
Greenberg, Mr. Herbert Bentwich, Mr. Norman Bentwich, Dr. Fuchs, the
Rev. J. K. Goldbloom, and Mr. Leon Simon.

The Congress found itself confronted with the problem of organization.

Several delegates were of the opinion that the task of leadership was too
difficult for a Small Actions Committee, consisting of three persons, and
that the headquarters should be removed to a larger centre. This view was
not influenced by any personal sympathies or antipathies: it was dictated by
considerations of an important character. Others were opposed to any
change. This was an internal fight which had to be fought out, as in any
other democratic movement, with the weapons of reason and conviction,
and it was fought out. This Congress could not radically solve the question
and it was left to the next one to bring the solution.

Zionism, however, remained as strong as ever. The disputes, far from

being symptoms of weakness, were symptoms of growing interest, devotion