Solution Manual for Prentice Halls Federal Taxation

2015 Individuals 28th Edition Rupert Pope

Anderson 013377208X 9780133772081
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Prentice Hall's Federal Taxation 2015 Individuals, 28e (Pope)

Chapter I5 Property Transactions: Capital Gains and Losses

1) All recognized gains and losses must eventually be classified either as capital or ordinary.
Answer: TRUE
Explanation: Different tax rates can apply to ordinary and capital gains, and capital losses have
deduction limitations so classification between ordinary and capital is important.
Page Ref.: I:5-2
Objective: 1

2) Five different capital gain tax rates could apply to long-term capital assets sold by noncorporate
taxpayers.
Answer: TRUE
Explanation: Depending on the regular taxable income of the taxpayer and the types of capital assets
sold, capital gain rates could be 0%, 15%, 20%, 25% or 28%.
Page Ref.: I:5-2
Objective: 1

3) A taxpayer sells an asset with a basis of $25,000 to an unrelated party for $28,000. The taxpayer has a
realized gain of $3,000.
Answer: TRUE
Explanation: To determine a realized gain or loss, the amount realized from the sale or other disposition
of property is compared with the adjusted basis of the property.
Page Ref.: I:5-3
Objective: 1

4) Gains and losses are recognized when property is disposed of by gift or bequest.
Answer: FALSE
Explanation: Gains and losses are generally not realized when property is disposed by gift or bequest.
Page Ref.: I:5-3
Objective: 1

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5) On January 1 of this year, Brad purchased 100 shares of stock at $4,000. By December 31 of this year,
the stock had declined in value to $2,200, but Brad still held the shares. Brad has recognized a $1,800 loss
for tax purposes this year.
Answer: FALSE
Explanation: Mere changes in the value of property are not normally recognized as a disposition for
purposes of determining a realized gain or loss.
Page Ref.: I:5-3
Objective: 1

6) Rick sells stock of Ty Corporation, which has an adjusted basis of $20,000, for $22,000. He pays a sales
commission of $500. In computing his gain or loss, the amount realized by Rick is $1,500.
Answer: FALSE
Explanation: The amount realized is the value received less selling expenses. $22,000 - $500 commissions
= $21,500.
Page Ref.: I:5-3 and I:5-4
Objective: 1

7) The initial adjusted basis of property depends upon how the property is acquired.
Answer: TRUE
Explanation: Initial basis can vary depending on whether acquired by purchase, gift, inheritance and
other means.
Page Ref.: I:5-4
Objective: 1

8) Expenditures which do not add to the value or prolong the life of property may be expensed in the
year in which they are incurred.
Answer: TRUE
Explanation: The criteria of adding value or prolonging life is what distinguishes a capital expenditure
from a currently deductible expenditure.
Page Ref.: I:5-4
Objective: 1

9) A taxpayer purchased an asset for $50,000 several years ago. He is now planning to sell it. Under the
recovery of basis doctrine the taxpayer will not recognize any gain or pay any related taxes unless he sells
the asset for more than $50,000.
Answer: TRUE
Explanation: This is an example of the recovery of basis doctrine.
Page Ref.: I:5-5
Objective: 1

10) All realized gains and losses are recognized for tax purposes.
Answer: FALSE
Explanation: Special provisions in the tax law allow for the deferral, exclusion, or disallowance of certain
gains/losses.
Page Ref.: I:5-5
Objective: 1

11) Losses are generally deductible if incurred in carrying on a trade or business or incurred in an activity
engaged in for profit.
Answer: TRUE
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Explanation: Losses are generally deductible if incurred in relation to carrying on a trade or business or
in activity engaged in for profit, but are generally not allowed on personal assets.
Page Ref.: I:5-5
Objective: 1

12) If Houston Printing Co. purchases a new printing press during the current year for $30,000, pays sales
taxes of $2,000, and pays $1,000 for installation, the cost basis for the printing press is $33,000.
Answer: TRUE
Explanation: Costs of acquiring an asset and placing it in service must be added to the basis of the asset.
Page Ref.: I:5-5; Example I:5-10
Objective: 2

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13) Funds borrowed and used to pay for an asset are not included in the cost until the borrowed funds
are repaid.
Answer: FALSE
Explanation: Funds borrowed and used to pay for an asset are included in the cost of the asset.
Page Ref.: I:5-5
Objective: 2

14) Interest incurred during the development and manufacture of a machine must be capitalized.
Answer: TRUE
Explanation: Interest on debt paid or incurred during the construction, installation, manufacture,
development, or improvement of real or tangible personal property must be capitalized.
Page Ref.: I:5-6
Objective: 2

15) Capitalization of interest is required if debt is incurred to construct real property.

Answer: TRUE
Explanation: Interest on debt paid or incurred during the construction, installation, manufacture,
development, or improvement of real or tangible personal property must be capitalized.
Page Ref.: I:5-6
Objective: 2

16) If stock sold or exchanged is not specifically identified, the FIFO (first-in, first-out) method of
identification must be used.
Answer: TRUE
Explanation: The regulations require the use of FIFO identification if the taxpayer does not specifically
instruct the broker as to specific shares to be sold.
Page Ref.: I:5-6
Objective: 2

17) An uncle gifts a parcel of land to his niece, and he has to pay gift taxes. The land has appreciated
substantially since he purchased it 20 year ago. A portion of gift taxes paid by the uncle will increase the
niece's basis of the land.
Answer: TRUE
Explanation: In the case of appreciated gifted property, the law does allow the donee to increase the basis
of the asset by the portion of the gift taxes paid by the donor allocable to the appreciation.
Page Ref.: I:5-8
Objective: 2

18) With regard to taxable gifts after 1976, no gift tax is added to the basis of the property if the donor's
basis is greater than the FMV of the property.
Answer: TRUE
Explanation: Gift tax is only added to the asset's basis when the asset is appreciated as of the gift date,
and the basis is only increased by the portion of the gift taxes paid by the donor allocable to the
appreciation.
Page Ref.: I:5-8; Key Point
Objective: 2

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19) Unless the alternate valuation date is elected, the basis of property received from a decedent is
generally the property's fair market value at the date of decedent's death.
Answer: TRUE
Explanation: The basis of inherited property is normally its FMV at date of death.
Page Ref.: I:5-8
Objective: 2

20) For purposes of calculating depreciation, property converted from personal use to business use will
take on a basis equal to the greater of its FMV or its adjusted basis on the date of the conversion.
Answer: FALSE
Explanation: For purposes of calculating depreciation, property converted from personal use to business
use will take on a basis equal to the lower of its FMV or its adjusted basis on the date of the conversion.
Page Ref.: I:5-10
Objective: 2

21) In a basket purchase, the total cost is apportioned among the assets purchased according to the
relative adjusted basis of the assets.
Answer: FALSE
Explanation: In a basket purchase, the total cost is apportioned among the assets purchased according to
the relative fair market value of the assets.
Page Ref.: I:5-11
Objective: 2

22) If the stock received as a nontaxable stock dividend is not the same type as the stock owned prior to
the dividend, the allocation of basis is based on relative fair market values of the stock.
Answer: TRUE
Explanation: Because the old shares and the new shares acquired through a nontaxable stock dividend
are not the same type of stock, relative fair market values must be used for allocation of basis.
Page Ref.: I:5-12
Objective: 2

23) Section 1221 of the Code includes a comprehensive list of assets properly classified as capital assets.
Answer: FALSE
Explanation: Section 1221 lists property which is not considered a capital asset.
Page Ref.: I:5-13 and I:5-14
Objective: 3

24) Section 1221 specifically states that inventory or property held primarily for sale to customers is not
classified as a capital asset of the trade or business.
Answer: TRUE
Explanation: Section 1221 excludes certain assets from the definition of a capital asset. One of those
exclusions is inventory.
Page Ref.: I:5-13
Objective: 3

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25) A building used in a trade or business is a capital asset.
Answer: FALSE
Explanation: Section 1221 specifically excludes depreciable property used in a trade or business from the
definition of capital assets.
Page Ref.: I:5-13
Objective: 3

26) Normally, a security dealer reports ordinary income on the sale of securities unless it is specifically
identified as a security being held for investment.
Answer: TRUE
Explanation: Unless a securities dealer clearly identifies that a property is held for investment, a security
dealer will recognize ordinary gain on the sale of securities.
Page Ref.: I:5-15
Objective: 3

27) Bad debt losses from nonbusiness debts are deductible as short-term or long-term capital losses
depending on how long the debt was outstanding.
Answer: FALSE
Explanation: Bad debt losses from nonbusiness debts are deductible only as short-term capital losses
regardless of when the debt occurred.
Page Ref.: I:5-16
Objective: 3

28) A nonbusiness bad debt is deductible only in the year in which the debt becomes totally worthless.
Answer: TRUE
Explanation: The law requires recognition of a nonbusiness bad debt as a short-term capital loss, but the
loss can only be recognized in the year that the debt becomes worthless.
Page Ref.: I:5-16
Objective: 3

29) If a capital asset held for one year or more is sold at a gain, the gain is classified as long-term capital
gain.
Answer: FALSE
Explanation: The asset must be held for more than one year to qualify as a capital asset.
Page Ref.: I:5-16
Objective: 4

30) Net long-term capital gains receive preferential tax treatment if they exceed net short-term capital
losses.
Answer: TRUE
Explanation: Net long-term capital gains will be taxed at lower tax rates.
Page Ref.: I:5-17
Objective: 4

31) Adjusted net capital gain is taxed at 15% for taxpayers with marginal tax rates of 15% or higher, but
less than 39.6%.
Answer: FALSE
Explanation: Taxpayers with a marginal tax rate of 15% have a tax rate of zero on ANCGs.
Page Ref.: I:5-17
Objective: 4

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32) Generally, gains resulting from the sale of collectibles such as antiques, stamps, or artwork are taxed
at a maximum rate of 25%.
Answer: FALSE
Explanation: Gains resulting from the sale of collectibles such as antiques, stamps, or artwork are taxed
at a maximum rate of 28%.
Page Ref.: I:5-18
Objective: 4

33) If the taxpayer's net long-term capital losses exceed the net short-term capital gains, the excess may be
offset against ordinary income up to $3,000 per year. Any excess losses over $3,000 may be carried over
indefinitely.
Answer: TRUE
Explanation: Noncorporate taxpayers are limited to recognizing a maximum of $3,000 of net capital
losses per year. Excess losses are carried forward.
Page Ref.: I:5-19
Objective: 4

34) When a taxpayer has NSTCL and NLTCG, the loss is offset against NLTCG from the 28% group, then
NLTCG from the 25% group, and finally against NLTCG from the 15% or 20% group.
Answer: TRUE
Explanation: NSTCLs are applied against the three tax rate groups of NLTCGs in the order of highest
rate to lowest rate.
Page Ref.: I:5-20
Objective: 4

35) Taxpayers who own mutual funds recognize their share of capital gains even if no distributions are
received.
Answer: TRUE
Explanation: Capital gains realized by mutual funds are passed through to investors for income tax
recognition purposes even if no distributions are paid out or the investor chooses to reinvest the
distributions.
Page Ref.: I:5-21
Objective: 4

36) Unlike an individual taxpayer, the corporate taxpayer does not utilize the 25% and 28% specialty
capital gain rates, but it does apply the 15% tax rate to adjusted net capital gain.
Answer: FALSE
Explanation: None of the lower capital gain rates apply to corporate taxpayers.
Page Ref.: I:5-21 and I:5-22
Objective: 5

37) Corporate taxpayers may offset capital losses only against capital gains and may carry excess losses
back three years and then forward five years.
Answer: TRUE
Explanation: Corporate taxpayers cannot deduct any net capital losses. Net capital losses can be carried
back three years and forward five years.
Page Ref.: I:5-21 and I:5-22
Objective: 5

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38) Stock purchased on December 15, 2013, which becomes worthless in March 2014 produces a STCL
since the holding period is one year or less.
Answer: FALSE
Explanation: If a security that is a capital asset becomes worthless during the year, any loss is treated as a
loss from the sale or exchange of a capital asset on the last day of the tax year. Therefore, the holding
period in this case is December 15, 2013 through December 31, 2014 resulting in a LTCL.
Page Ref.: I:5-23; Example I:5-68
Objective: 6

39) Galvin Corporation has owned all of the stock of Rialto Corporation for five years. Rialto Corporation
has been actively engaged in manufacturing in Kansas, but it is now bankrupt, and the stock is worthless.
Galvin Corporation will recognize a long-term capital loss.
Answer: FALSE
Explanation: The stock Rialto Corporation will meet the criteria of worthless securities in an affiliated
corporation so Galvin Corporation will be able to treat the loss as an ordinary loss.
Page Ref.: I:5-23; Example I:5-69
Objective: 6

40) Gain on sale of a patent by an inventor generally is ordinary income.

Answer: FALSE
Explanation: Gain on the sale of a patent is capital if sold by the individual who developed the patent.
Page Ref.: I:5-27
Objective: 6

41) The gain or loss on an asset purchased on March 31, 2013, and sold on March 31, 2014, is classified as
short-term.
Answer: TRUE
Explanation: To qualify as long-term, the asset must be held more than one year.
Page Ref.: I:5-29; Example I:5-86
Objective: 7

42) If property received as a gift has a basis of the fair market value of the property on the date of the gift,
the donee's holding period starts on the day after the date of the gift.
Answer: TRUE
Explanation: Normally the donee's holding period includes the donor's holding period, but if the donee's
basis is the FMV on the gift date, the holding period starts over.
Page Ref.: I:5-29
Objective: 7

43) The holding period of property received from a decedent is based on the actual time the property is
held by the decedent.
Answer: FALSE
Explanation: The holding period of property received from a decedent is always deemed to be long-term.
Page Ref.: I:5-29
Objective: 7

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44) Because of the locked-in effect, high capital gains tax rates may discourage taxpayer's from selling
appreciated capital assets.
Answer: TRUE
Explanation: Without some form of preferential treatment, taxpayers with appreciated capital assets may
be unwilling to sell them.
Page Ref.: I:5-31
Objective: 7

45) Antonio owns land held for investment with a basis of $28,000. The city of Lafayette exercises the
right of eminent domain and Antonio receives a payment of $48,000. What is Antonio's realized gain?
A) $0
B) $20,000
C) $28,000
D) $48,000
Answer: B
Explanation: B) $48,000 amount realized - $28,000 adjusted basis = $20,000 realized gain.
Page Ref.: I:5-3; Example I:5-2
Objective: 1

46) Will exchanges a building with a basis of $35,000, and subject to a liability of $30,000, for land with a
FMV of $50,000 owned by Jane. Jane takes the land subject to the liability. The amount realized by Will is
A) $30,000.
B) $35,000.
C) $50,000.
D) $80,000.
Answer: D
Explanation: D) FMV of land received $50,000 + liability transferred to other party $30,000 = $80,000.
Page Ref.: I:5-4; Example I:5-5
Objective: 1

47) Richard exchanges a building with a basis of $35,000, and subject to a liability of $25,000, for land with
a FMV of $50,000 owned by Bill. Bill takes the building subject to the liability. What is the amount of
Richard's realized gain?
A) $0
B) $15,000
C) $25,000
D) $40,000
Answer: D
Explanation: D) Amount realized $75,000 (FMV land $50,000 + $25,000 debt assumed by buyer) - $35,000
basis = $40,000 gain.
Page Ref.: I:5-4; Example I:5-5
Objective: 1

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48) Jack exchanged land with an adjusted basis of $65,000 subject to a liability of $22,000 for $50,000
(FMV) of stock owned by Hayden. Hayden takes the land subject to the liability. Jack incurs $500 of
selling expenses. What is the amount of Jack's realized gain on the exchange?
A) ($14,000) loss
B) ($14,500) loss
C) $6,500 gain
D) $7,000 gain
Answer: C
Explanation: C) Amount realized:

FMV of stock received $50,000

Liability assumed by Hayden 22,000
Less: Selling expenses ( 500)
Amount realized $71,500
Adjusted basis 65,000
Gain realized $ 6,500
Page Ref.: I:5-4; Example I:5-6
Objective: 1

49) Michelle purchased her home for $150,000, and subsequently added a garage costing $25,000 and a
new porch costing $5,000. Repairs to the home's plumbing cost $1,000. The adjusted basis in the home is
A) $150,000.
B) $151,000.
C) $180,000.
D) $181,000.
Answer: C
Explanation: C) $150,000 + $25,000 + $5,000 = $180,000. Repairs are not added to the basis.
Page Ref.: I:5-4
Objective: 1

50) Which one of the following does not affect the adjusted basis of a house held as rental property?
A) depreciation deduction
B) adding a new room to the house
C) painting of more than 50% of the rooms in the home
D) installation of a completely new heating system
Answer: C
Explanation: C) Capital expenditures add to the value or prolong the life of the property. Painting is
considered a repair that is expensed in the period incurred.
Page Ref.: I:5-4
Objective: 1

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51) Jordan paid $30,000 for equipment two years ago and has claimed total depreciation deductions of
$15,600 for the two years. The cost of repairs during the same time period was $2,000 while a major
overhaul which extended the life of the equipment cost $7,000. What is Jordan's adjusted basis in the
equipment at the end of the two-year period?
A) $14,400
B) $16,400
C) $21,400
D) $30,000
Answer: C
Explanation: C)
Cost $30,000
Plus: Major overhaul 7,000
Less: Accumulated depreciation ( 15,600)
Adjusted basis $21,400

The repairs are expensed in the period incurred.

Page Ref.: I:5-4 and I:5-5; Example I:5-8
Objective: 1

52) Allison buys equipment and pays cash of $50,000, signs a note of $10,000 and assumes a liability on
the property for $3,000. Also, Allison pays an installation cost of $500 and a delivery cost of $800.
Allison's basis in the asset is
A) $60,000.
B) $63,000.
C) $63,500.
D) $64,300.
Answer: D
Explanation: D) $50,000 + $10,000 + $3,000 + $500 + $800 = $64,300
Page Ref.: I:5-5; Example I:5-10
Objective: 2

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53) Dennis purchased a machine for use in his business. Mr. Dennis' costs in connection with this
purchase were as follows:

Note to seller $33,000

Cash paid to seller 5,000
State sales tax 2,400
Freight to place of business 1,500
Wages paid to workers to install machine 4,200

What is the amount of Mr. Dennis' basis in the machine?

A) $33,000
B) $40,400
C) $41,900
D) $46,100
Answer: D
Explanation: D) $33,000 + $5,000 + $2,400 + $1,500 + $4,200 = $46,100
Page Ref.: I:5-5; Example I:5-10
Objective: 2

54) During the current year, Tony purchased new car wash equipment for use in his service station
business. Tony's costs in connection with the new equipment this year were as follows:

Cost of the equipment $45,000

Sales tax on the equipment 4,000
Delivery charges 600
Installation and testing charges 3,000
Expenses of operating the equipment 2,000

What is Tony's basis in the car wash equipment?

A) $49,000
B) $49,600
C) $52,600
D) $54,600
Answer: C
Explanation: C) $45,000 + $4,000 + $600 + $3,000 = $52,600. Operating costs will be currently deducted.
Page Ref.: I:5-5; Example I:5-10
Objective: 2

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55) Terra Corp. purchased a new enterprise software system and incurred the following costs:

Cost of the system $800,000

Installation of system 5,000
Testing of system 6,000
Initial training of employees 9,000

What is Terra Corp.'s basis in the software system?

A) $800,000
B) $805,000
C) $811,000
D) $820,000
Answer: D
Explanation: D) The initial cost plus the installation, testing and training costs must be capitalized and
included in basis.
Page Ref.: I:5-5; Example I:5-10
Objective: 2

56) Empire Corporation purchased an office building for $500,000 cash on April 1. Prior to renting it out
to tenants on July 1, Empire spent $200,000 on materials and labor to renovate the property. It funded
$50,000 of the renovation cost with its own funds and borrowed the remaining $150,000. As of July 1,
$2,000 of interest had been paid to the bank, but none of the principal had been repaid. The basis of the
building on July 1 is
A) $500,000.
B) $700,000.
C) $702,000.
D) $502,000.
Answer: C
Explanation: C) The basis of the building when placed in service on July 1 will include the $500,000 cost
plus the $200,000 of improvements and the $2,000 of construction period interest.
Page Ref.: I:5-6; Example I:5-13
Objective: 2

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57) Edward purchased stock last year as follows:

Month Shares Total Cost

March 100 $ 270
July 200 600
October 600 $1,200

In April of this year, Edward sells 80 shares for $250. Edward cannot specifically identify the stock sold.
The basis for the 80 shares sold is
A) $160.
B) $184.
C) $216.
D) $240.
Answer: C
Explanation: C) If the exact shares cannot be identified, the FIFO method must be used. The 80 shares
sold are assumed to have come from the March purchase. $270/100 = $2.70 × 80 = $216.
Page Ref.: I:5-6 and I:5-7; Example I:5-14
Objective: 2

58) Kathleen received land as a gift from her grandfather. At the time of the gift, the land had a FMV of
$105,000 and an adjusted basis of $85,000 to Kathleen's grandfather. The grandfather did not have any gift
taxes due. One year later, Kathleen sold the land for $110,000. What was her gain or (loss) on this
transaction?
A) no gain or loss
B) ($ 5,000)
C) $20,000
D) $25,000
Answer: D
Explanation: D) The donee normally assumes the donor's basis in gifted property. $110,000 amount
realized - $85,000 gift basis = $25,000 gain.
Page Ref.: I:5-7; Example I:5-16
Objective: 2

59) Kathleen received land as a gift from her grandfather. At the time of the gift, the land had a FMV of
$85,000 and an adjusted basis of $110,000 to Kathleen's grandfather. One year later, Kathleen sold the
land for $80,000. What was her gain or (loss) on this transaction?
A) no gain or loss
B) ($5,000)
C) $5,000
D) $30,000
Answer: B
Explanation: B) There is a dual basis when the FMV is below the adjusted basis as of the date of gift. The
basis for gain is the adjusted basis; the basis for loss is FMV. $80,000 - $85,000 = ($5,000).
Page Ref.: I:5-7; Example I:5-17
Objective: 2

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60) Dale gave property with a basis of $16,000 to Sarah when it had a FMV of $12,000. No gift taxes were
due. Sarah later sold the property for $22,000 resulting in a recognized gain of
A) $0.
B) $4,000.
C) $6,000.
D) $12,000.
Answer: C
Explanation: C) When Sarah sells at a gain she can use up to Dale's original basis as her basis. $22,000 -
$16,000 = $6,000.
Page Ref.: I:5-7; Example I:5-17
Objective: 2

61) In the current year, Andrew received a gift of property from his uncle. At the time of the gift, the
property had a FMV of $114,000 and an adjusted basis to his uncle of $70,000. After deducting the annual
exclusion, the amount of the gift was $100,000. Andrew's uncle paid a gift tax on the property of $24,000.
What is the amount of Andrew's basis in the property?
A) $70,000
B) $80,560
C) $94,000
D) $114,000
Answer: B
Explanation: B) $70,000 + [$24,000 × ($114,000 - $70,000/$100,000)] = $80,560
Page Ref.: I:5-8; Example I:5-18
Objective: 2

62) During the current year, Don's aunt Natalie gave him a house. At the time of the gift, the house had a
FMV of $144,000 and his aunt's adjusted basis was $133,000. After deducting the annual exclusion, the
amount of the gift was $130,000. His aunt paid a gift tax of $20,000 on the house. What is Don's basis in
the house for purposes of determining gain?
A) $130,000
B) $133,000
C) $134,692
D) $144,000
Answer: C
Explanation: C) $133,000 + [$20,000 × ($144,000 - $133,000)/$130,000)] = $134,692.
Page Ref.: I:5-8; Example I:5-18
Objective: 2

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 “I would like to have a drink of good, cold water. I am a deal of
trouble, am I not?”
“If I were sick I would like some one to wait upon me,” I said, and
ran down stairs.—Ann was at the end of the garden, picking berries;
so I drew the water myself; and as I brought the bucket up to the
curb, the woman of Samaria came into my mind. If I could give any
such comfort of living water! Did I really desire to? So far I had done
barely what was required of me. It did not look half as enchanting as
reading to and amusing Miss Lucy Churchill. But wasn’t there a good
work in it as well?
I entered the room with a glass pitcher, through which the water
shone and sparkled. There was such a thirsty, longing look in his
eyes that I was glad to minister to him.
“Thank you a thousand times. I have been wanting that for the last
half hour.”
“Why did you not ring sooner?”
 Rose’s Visit to the Invalid. Page 121.

“You had a visitor; and I call for so many things. There appears to
be no end to my wants. I am ashamed of myself. But it is so tiresome
to lie here helpless.”
“What would be the next thing, if I were a fairy?” I asked,
laughingly.
Was it my mood that made him smile?
“There is a tantalizing smell of honeysuckle somewhere about.
Nay, don’t run down stairs again.”
“It is just on the porch.”
Mamma was emptying Miss Churchill’s basket. A bowl of custard,
a jar of wine jelly, fresh eggs, a great, creamy pot-cheese, and the
pears. I just took a whiff of the fragrance and passed on.
“Let me have a piece of it here in my hand.”
“How odd that you should be so fond of flowers!”
 “Is it? Sweet blooms only. May be you would not approve of such
a love. I like to crush them and have them about me. Not but what I
admire them in vases, too, but then they do not come into my very
life.”
“Or die for you.”
I had said it, and then I paused in a great tremble, thinking of the
other death that came through love, greater than which hath no man.
“Miss Endicott,” he said, slowly, “are you very religious?”
I colored, and turned my face away; then I thought of “confessing
before men.” What should make me afraid here, except the sense of
personal unworthiness?
“I try a little. I have not gone very far in the way.”
“I know some people who are very religious,” he went on, “and I—
dislike them. That was another reason why I did not want to come
here—because your father was a clergyman. But you always appear
to have such nice, enjoyable times. You talk over everything with him
and your mother.”
“Why should we not? It would be strange if they were not
interested in all that concerns us. And bringing home a bit of
pleasant talk or some bright and amusing incident is like adding a
sheaf to the general granary. Does it not seem as if each one ought
to contribute to the fund of happiness?”
“I suppose it is a good deal in the way you look at it. And the
having a home, may be.”
“Yes,” I said, “that is the great thing, or next to the having a
mother.”
“What if I were seized with a fit of confessing my sins? Would that
be added to the ‘general fund?’”
“I think we have all been brought up to respect a confidence,” I
answered, a trifle wounded. “But it would be better to confess them
to papa.”
 “I might not want to;” and he gave a short laugh that did not seem
at all natural. “In fact, there are very few people who suit me, or
attract me—the same can, doubtless, be said of me. Do you know—
and I have never owned it before in my life—I am sometimes jealous
of Stuart? Every one takes to him, likes him; and he is no better than
—other people. He is not always truthful; he is awfully selfish, and
heartless, too. Only he has that sunny, glowing way with him; and
most people are such fools that they cannot see through it. So he
gets credit for sweetness, when it is only—”
“A matter of temperament,” I returned, filling up the long pause.
“Exactly. Why cannot others understand that it is so?”
“Because nearly every one likes roses better than thorns. We
naturally shrink from a rough, prickly outside. No matter if the kernel
is sweet, every one, you know, cannot wait years and years for it to
open. And you seem to shut yourself up—”
“There is nothing to show, so I make no pretence,” he answered,
in a dry, hard tone.—“I hate froth, and all that.”
“Yet I suppose the waterfall is much prettier for the spray and
bubbles. Frail as they are, they reflect many beautiful tints. And I
suppose God could have made apples just as well without such
showers of fragrant blooms, and He may put some people in the
world for the sake of the blossom and the sweetness rather than the
fruit.”
“What an idea! I should think you would be educated to consider
the strictly useful.”
“But all things that God has made have their uses.”
“You keep to the text—that God does it all. It is a woman’s
province to believe, I fancy.”
There was a little sneer in that.
“Does unbelief render men so much happier that they love to cling
to it?” I asked.
 “Oh, they are dipping into science and philosophy, and see so
much more of the world,” he replied, loftily.
I turned to the window—and was silent.
“There!” he exclaimed, “I have vexed you.”
“No.” I returned, “I am not vexed. I only wish I knew the right words
to say to you; mamma might.”
“You are all very kind. I wonder that you were so good, when the
beginning was so unpromising. You must have thought us a couple
of brutes.”
“Stuart apologized handsomely to papa.”
“O, I dare say. He is up to that sort of dodge;” and a smile of scorn
curled his thin lip.
“I wish you loved your brothers better,” I could not forbear saying.
“It is their loss, no doubt.”
What could I do with him in such a mood? “Preaching,” as Fan
called it, was useless. Then I bethought myself of Miss Churchill’s
call, and told him what she had brought for him.
“And now,” I said, “it is time you had your supper. You must be
nearly starved.”
With that I ran down stairs. Yes, I did like bright, pleasant people.
Mamma’s cheery ways and papa’s sweetness were worth more than
doses of science and philosophy, since we have to live in a work-day
world, and cannot soar up to the clouds. It is just the every-day being
that is life, not the grand dreams that never come to pass.
I prepared the tray and took it, standing it on a table at the bed’s
side. When I returned the little group were in their accustomed
places, with papa ready to ask the blessing. I slipped quietly into the
circle.
When I went to bring the dishes down I remarked a peculiar
expression upon Louis’ face.
 “Miss Rose,” he began, “I want to know how it feels to be
generous; therefore I shall give you a holiday this evening. I must
resolve to stay alone now and then.”
“Are you quite sure—?”
“Quite;” and he waved his hand, smilingly.
I did want to go down to the store with Fan; so I was glad of the
permission. Stuart started to accompany us but two of the village
boys came to call on him. I was relieved, for I wanted to stop on the
way and see one of my Sunday School children.
Fan bought her braid, and we found the baby at the Day’s was
sick, and Betty had to stay at home to help take care of it. Poor thing,
how wild and wan it looked, so different from our rosy Edith.
Mrs. Day’s house was generally in disorder. She was a hard-
working woman in some respects, for she was always at it. Her
husband was a gardener and day-laborer, earning his twelve dollars
a week pretty regularly, and they owned a small cottage and garden,
that Mrs. Day senior had left them. Yet they always looked very poor.
“Yes,” Mrs. Day was saying, “I couldn’t spare Betty on Sunday.
Husband went over the river to see his cousin, and took little Jem. I’d
been hard at work all the week, and was clear beat out, up half the
night, too. And I don’t see as the baby gets a bit better. You don’t
know what it is to look after a baby all alone by yourself, and not
have a soul to raise a finger for you.”
“But Betty helps a good deal.” I returned, for I could not bear to
have the child so underrated.
“A girl like that can’t do much at the best. Now, if I had one or two
grown up, as your mother has!”
She always thought if she only had something another person
possessed, she should be happier. I wondered a little how she would
get along with mamma’s cares and worries, and sewing, to say
nothing of the demands from outside.
“Ask your ma if she cannot come over. Hardly a soul has been in,
and I can’t go anywhere for a bit of change. But poor people have to
do the best they can in trouble.”
I promised, and spoke a few words of cheer to sad-eyed Betty.
“That woman always does try me!” declared Fan. “If I was a
minister’s wife she would be a thorn in my side. How many poor,
inefficient people there are in this world, and the worst feature
appears to be their inability to learn anything! I do not believe they try
in good earnest.”
“Yet I feel sorry for her.”
“Well, yes, and the poor sick baby. But if her room had been
swept, her dishes taken to the kitchen, and her hair combed, and a
collar on, how it would have altered the aspect of the place! And she
seems to think every one else in the world has it so much easier.”
“This is one of the places where one must not weary in well-doing,
papa would say,” was my rejoinder.
“You are a good little girl, Rose. I have not half your faith or
patience. I wonder if I shall be of any real and sensible use in this
world?”
“You can try to-morrow. The house will be clean.”
“I am afraid I should not want to go, otherwise,” she returned,
laughingly.
The man came over for her the next morning, quite early, having
been to the village on business. We felt that she was going off in
state, but I suppose it was on account of its being the West Side and
the Churchills, for Fan somehow was fortunate in having plenty of
rides fall to her share. She uttered a laughing good-bye and they
drove away.
It seems odd how one event comes out of another, like the
wonderful Chinese transformations. You open a ball and the article
inside is one you would never have guessed at. You go to some
place, and one trifling incident changes the course of one’s whole
life, or a few words that some person utters carelessly brings about a
new train of thought and action, and your life is not quite the same
afterward.
 The Churchill mansion had a look of the old nobility. It was two
stories, with a great, double pitched roof, and wide, overhanging
eaves. Just the old fashion of white and green. But the blinds were
never faded, and the exterior never soiled. A porch on the front and
one side, upheld by square, white columns, and on the other side the
graveled roadway to the barn. A lawn in front, terraced twice, with
clumps of blossoming shrubs, or dainty beds cut out sharply in the
grass. For the house stood on a slight hill which gave it a still more
commanding appearance.
But around, just a trifle removed, to let in the sunshine, stood the
glory of it all. Great trees, elms, maples, a giant black-walnut,
hemlocks that must have grown nearly a hundred years, firs, spruce
and larches waving their long fringy arms. No modern sacrilegious
hands had come near to disturb them. Birds built in their branches
year after year, and the sunshine sifted through on the grass.
It was a warm morning and Miss Lucy’s reclining chair had been
wheeled out to the shady side of the porch. She was dressed in
white with pale pink roses in her hair and at her throat. Just turned of
thirty she had the Churchill maturity with a certain delicate
girlishness. You could imagine Miss Esther being a handsome and
stately old woman, but it seemed as if Miss Lucy must always stay
where she was.
Mr. Churchill came to help her out, Miss Esther welcomed her
warmly, and Lucy put forth her hand with a smile.
“I was afraid we might be too early, but Abner had to go over on
business, and we told him to wait if you were not ready. Did you
have a pleasant ride?”
“It is very kind of you to come. I hope I shall not tire you out before
the day is over,” said Miss Lucy.
“O, you will not, I am sure,” Fanny returned with her bright smile. “I
am delighted to come.”
“And the sewing?” Miss Churchill exclaimed.
“I did all the long seams last evening, and Rose is to bind my
trimming for me, but I am much obliged.”
 “What industrious girls you are. I am almost conscience smitten.
Are you quite sure you could be spared?”
“Yes, indeed. Don’t think of that please, Miss Churchill.”
“Will you sit here awhile? The air is so fresh and fragrant. The
greater part of my going out amounts to this only, so I am thankful for
the beautiful prospect. Look at those woods over there.”
Another knoll dark with evergreens as tall as those around the
house. At a little distance an adjoining hill, but in the level opening
between, there was a field of ripening wheat which looked like a
golden sea. Fan spoke of it.
“How odd,” returned Miss Lucy, “I have had the same thought
dozens of times in the last fortnight. I sometimes imagine that there
is a lovely undiscovered country just beyond, and what it is like. I am
glad that I cannot go out to discover it, that would take away half the
charm.”
Fanny smiled at the quaint conceit, so satisfying.
“And now tell me all about the children at home, and the sick
young man? What do you think Dr. Hawley said to me a few days
ago?—Miss Lucy, you need some one to bring you a good dish of
gossip.”
“Good gossip at that;” laughed Mr. Churchill with a humorous
twinkle in his eye. “If Miss Endicott does not acquit herself well, I’ll go
for some of the village cronies.”
“I’ll begin with the baby then,” and Fanny moved her seat a trifle.
“She is just the cunningest baby you ever saw. We were all smart
children, but she is a prodigy. She sits alone, and creeps a little
sideways, and when she gets in a glee, flaps her wings, i. e. her
arms, and crows.”
Mr. Churchill shook his head solemnly. “That will hardly do for a
girl,” he said, “and a clergyman’s daughter.”
“We think it best for her to do her crowing while she is small,” was
Fannie’s playful answer.
 She talked about the others—Fan had a way of brightening up
everything that was very amusing. Not that she ever made it out
better or worse—it was only the quaint touches of harmless
pleasantry.
Miss Lucy laughed softly and a pink tint came to her pale cheeks.
Miss Esther in the meanwhile made several journeys to and fro.
Mr. Churchill took up his paper and pretended to read, but his eyes
wandered to the fair young girl whose simple homelikeness was her
greatest charm. Presently the sun came around, and Miss Lucy’s
chair was wheeled to the sitting room, which was cool and shady.
All their entertainments were not kept for the great drawing-room.
Here were pictures, a well filled book-case, articles of virtu, a cabinet
of shells, minerals and precious stones, and portfolios of fine
engravings. Here an album filled with notable authors, artists and
musical people, another with eminent men of Europe, and
remarkable women. Fan had enough to entertain her there.
Suddenly a bell rang.
“This is the shortest morning that I have known for some time,”
exclaimed Miss Lucy. “It hardly seems possible that is the dinner
bell. We are old fashioned in our hour, you see.”
Fan was astonished as well. Mr. Churchill gave Lucy his arm, as
she could walk with a little assistance. Miss Esther led Fanny.
The dinner table was like a picture. The quaint old china, delicately
flowered, and the antique silver was set off by the snowy cloth and
the brilliant bouquets with trailing stems that looked as if they might
have grown in the vases. Fan enjoyed it all to the uttermost, and was
too happy to envy aught of it.
“You have been sitting up all the morning;” said Miss Churchill,
“and you do not look a bit tired now! Shall we give Miss Fanny the
credit?”
“I think she deserves it. Indeed I hardly noticed how the time
passed. You see I get so tired of staying alone, or talking over the
same old subjects with Essie.”
 “You are a grateful young woman I must say!” and Miss Churchill
laughed.
“Kenton, couldn’t we have a drive to Round Hill about sunset? I
think I could go.”
“What, more dissipation?”
“Please don’t undertake too much,” said Fanny. “I am well content
to stay here.”
“But the sunset is so lovely there.”
“You must have a good long rest;” said her sister, “and we will see
how you feel then.”
“I dare say Miss Endicott will be glad for I have kept her talking
steadily.”
“I am used to it,” laughed Fan, “and somehow I never understood
the charms of solitude, or perhaps was born incapable of
appreciating them.”
“There is no doubt of that;” Mr. Churchill returned with a quiet
smile.
They sat over their dessert a long while, talking of various subjects
that were exceedingly entertaining. The quiet and air of formal
courtesy that was far removed from stiffness, pleased and interested
Fanny greatly.
But Miss Churchill was inexorable afterward, and would not even
consent to Fan’s going up stairs with Lucy. Instead she took charge
of her and they inspected the house and the clean, fragrant dairy,
and lastly found themselves in Miss Churchill’s room. This was large
and airy, looking cool in its summer dress of matting and furniture of
cane or delicate chintz covers.
The visit was so different from the formal little calls that we had
been in the habit of making with either of our parents. Indeed, Fan
always declared that this day’s experience took her right into the
Churchills’ lives, and I think it did.
 A dress of fine white India muslin lay on Miss Churchill’s bed. At
least, the skirt which had three ruffles edged with delicate
needlework. The rest had been ripped apart and ironed out.
“Do you think it pretty?” asked Miss Churchill.
“It is lovely. What exquisite muslin! I wonder what makes these old
things so much more beautiful than what we have now?”
“They are neater and not so showy.”
“But this would be noticeable anywhere.”
“Yes, yet it has an air of quiet refinement. Twenty or thirty years
ago ladies bought dresses to keep, now they are unpardonably old
after one or two seasons, therefore it does not pay to make them so
elegant. My dear Miss Fanny, I may as well confess to a conspiracy.
I brought out a lot of old dresses yesterday—too pretty to give to the
absolute poor. I selected this and altered the skirt. It is all done but
the band. I did not know precisely what to do with the waist, so I shall
have to give you the material. And if you will accept these for
yourself and your sister—there is a great quantity in them, and you
will find it a nice, serviceable fabric, as it will save washing. Please
do not consider me officious.”
“Oh, Miss Churchill!” was all that Fan could say.
“This pine-apple will be good for afternoon wear, and I believe to
some extent in useful gifts. The other I wanted you to have because
it was so pretty. I have two more, which will last me my life time.”
“You are too generous! Oh, Miss Churchill, how can I thank you?”
“By wearing and enjoying them, my dear, and not having any fussy
feeling over them. Just as if they had come from an aunt, for
instance. I do not believe your mother will object. She is too truly a
lady to fancy that I desire to place you under any obligation.”
I should have stood silent and abashed. Fan did the best thing of
all, just clasped her arms around Miss Churchill’s neck and kissed
her for thanks.
 The stage came lumbering along at that moment. Miss Churchill
glanced out of the window with one arm still around Fanny.
“Of all things! Here is Winthrop Ogden looking too merry for any
misfortune. It is like him to take us so by surprise. My dear, I will run
down a moment.”
 CHAPTER VIII.

AN heard the sound of the voices without distinguishing

the words, and turned to an inspection of the dresses.
There was a dainty apron overskirt of the muslin, with
the same lovely ruffling around it, and plenty for the
waist and sleeves. The others were blue and white
striped, one very narrow, the other about an inch wide, with a kind of
embroidered figure in the stripe. The skirts were long and full, and
with one there was a mantle.
Miss Churchill returned presently.
“You have not mutinied in my absence, have you? My dear girl, I
do not want to place you under any obligation, yet I thought these
garments might be of some use to you and your sister. It would not
do to send them to the sewing society to be cut up for the very poor.
Don’t give yourself an anxious thought. Now go in to Lucy who is
waiting for you, and when she is ready you must come down stairs
and see our nephew.”
Miss Lucy was much rested. “I have had three or four naps which
did me a world of good;” she said. “You see I was very tired, and that
made me rest delightfully. All my good things come at once.
Winthrop is here.”
She looked bright and cheerful.
“Can I not do something for you?” asked Fanny. “I might brush
your hair, I often do mamma’s.”
“If it would not trouble you—Essie does it in the morning, and I
generally manage it in the afternoon. But I am afraid—”
“No,” returned Fan cordially, divining the delicate fear. She took up
the brush and soon had it in order.
Usually Miss Lucy walked about without any assistance, but being
somewhat weak now, she had to help herself with a cane which she
always kept in her room. Fan tried to anticipate her wants, and she
was ready so soon that she rang the bell for her brother, who came
to assist her down stairs.
“This is our nephew, Mr. Ogden;” announced Miss Churchill, “Miss
Endicott.”
Fan remembered seeing him at church occasionally. He was about
twenty-two, and had matured considerably in a year. He was
medium height, with a rather handsome, rollicking face. There was a
laugh in his hazel eyes, in his curly chestnut hair, and it seemed to
play hide and seek about his mouth, the upper lip being shaded by a
soft brown moustache.
“Ah, Miss Endicott,—though I ought to know you without a formal
presentation, only I could not save your life I suppose if I were not
introduced. How are you, Aunt Lucy? Why you have roses, actually! I
thought from Aunt Essie’s letter that you must be a pale shadow!”
“The roses are in your honor, and not very durable. I am glad to
see you, but oh how you have—changed!”
“For the better allow me to hope!”
She laughed. “But how did you come to take us so by surprise? I
thought you were at Newport.”
“I was yesterday. But I had to dance so much night before last,
that I was afraid of impairing my constitution. I began to sigh for
simple country life, and came hither, thinking of uncle Kenton’s
horses.”
“They are in a fine condition;” said Mr. Churchill.
“And I can have only a fortnight’s vacation now, so I mean to make
the most of it. The other two weeks will come in September.”
“Your mother and Helen—?”
“Are delightfully well and charmingly entertained—can you ask
more?”
He gave a droll little smile at this.
 We heard sometime afterward that Miss Ogden was engaged, and
her lover’s mother being very fond of her, they had gone to Newport
somewhat on her account.
“Come out on the porch. Here is your chair Lucy,” and Mr.
Churchill wheeled it round. “Why you do look quite bright. Miss
Endicott, we must thank you for part of it.”
“I have not done much, I am sure.”
“Oh, Aunt Lucy, have you a protege, or has Miss Endicott kindly
consented to rule you for the nonce? Will my occupation be gone?”
“What nonsense, Winthrop! Miss Endicott came over to spend the
day, taking pity on me. I have been so forlornly lonesome of late.”
“Then I have arrived just in the nick of time, if that word has any
meaning or relation to anything above or under the waters. Let me
feel your pulse. Quite reduced, I must admit. Beef tea and camomile
flowers three times a day. A long walk morning and evening.
Cheerful society—a new bonnet—and—but try that first. My
knowledge is not exhausted.”
“Could you take the ride, think, Lucy?” asked Miss Churchill.
“Kenton we will have the large carriage and all go.”
“What conspiracy have you planned?” inquired Winthrop.
“A harmless drive,” returned Miss Lucy mirthfully. “If it looks
suspicious we will leave you at home in Hugo’s charge.”
Hugo was a handsome English hound, as aristocratic as his
master.
They all asked and answered questions, drawing Fan within their
beautiful circle by the fine tact of thorough breeding. She was so gay
and charming, and withal natural without any aiming at position or
special notice. Indeed she and Mr. Ogden had two or three passages
of sharpness between them that made their elders laugh.
It came supper time so soon, that Miss Lucy declared gaily she
had been defrauded; the day certainly was shorter than usual.
 “Yes,” returned Mr. Churchill, “they are. We have passed the
longest days.”
“Have you? Sometimes I feel as if I were just coming to mine,” and
there was a graver look in her face.
“Aunt Lucy low spirited! Why I thought you were a very princess of
philosophy!”
“One’s heart does fail sometimes.”
“But I am to be married you know, and you are to make me long
visits. I’ll save my buttons for you to sew on, you shall embroider my
initials, and mend my gloves. Will not that be happiness enough?”
“What is your wife to do meanwhile?”
He affected to be puzzled. “Why I suppose she will not know how
to do anything. Is not that the accomplishment of the girl of the
period?”
“There may be girls of the semi-colon who do not go quite so far;”
answered Miss Lucy drolly.
Winthrop glanced up at Fan who colored vividly.
“Excuse me, Miss Endicott, I—”
 Stephen Duncan.

“Winthrop you are not to tease Miss Endicott, nor to classify her,
either. I take her under my especial protection.”
 “I lay down my arms at once, Aunt Lucy. I am your most obedient.”
And so it went on with bits of fun and pleasantness cropping out
now and then. Mr. Churchill unbending, Miss Churchill straying from
the little hedge of formalities, sweet as a wild briar blossom. And
Lucy was nearly as bright as Fan.
The carriage came around soon afterwards. Mr. Ogden insisted
upon driving, so the man was dispensed with. The Churchill estate
was very large, including the mountainous track and a good deal of
woodland. It was not a much frequented drive, although Round Hill
was one of the curiosities of the town. But the Churchills and the
Garthwaites seemed to fence it in with their sense of ownership, and
it was not common property like Longmeadow and the Cascades.
But it was very beautiful in the low lying light. Here was a field in
deep gloom, shadowed by yonder trees, here a strip of waving grain,
then long sweeps of grassy hillsides broken by clumps of young
cedars or hemlocks. An irregular wooded chain—the mountains,
Wachusetts’ people called them, divided us from the quaint little town
lying in the next valley. Here was the delightful opening that
appeared more level by contrast with the tall trees on both sides, and
next, symmetrical Round Hill, in a flood of golden red light, for the
sun was going down between this and the next eminence.
Fan just turned to Miss Lucy and put out her hand. But the
eloquent words and the intense appreciation were in her fluttering
color, her swelling lip and kindling eye, and the simple gesture.
“I knew you would like it;” said Lucy just as quietly.
Miss Churchill looked over at them. Was she thinking of what Mrs.
Endicott had said—how she kept young in her children’s lives? For
Lucy’s face was like a girl’s again.
“I sometimes think there can be nothing in Europe more beautiful,”
Miss Lucy said at length. “It is my Alps. Ah, if one could paint that
glow!”
Winthrop glanced back. “I wish you could have seen some
pictures in the Academy, Aunt Lucy;” and then he went on to
describe them in an eager manner, evincing much genuine love for
beauty, and a kind of fitness, for his tone was low and earnest,
without any assumption of manishness.
Meanwhile as they wound slowly along, the sky changed from the
crimson gold, to orange, then to a yellow tint, sending out long rays
into the frost-white, not unlike an Aurora. All the edges of the hills
were purple and blue, with a peculiar velvety softness, losing
themselves presently in hazy indistinctness.
“Kenton,” Lucy said, “this place ought to be re-christened. Sunset
Hill would be more appropriate. There is no such enchanting sunset
for miles around.”
“But it isn’t always that,” in his dry humorous way. “And it is always
round.”
“Then mine shall be its holiday name, a kind of golden
remembrance.”
“It is beautiful;” Miss Churchill said with deep feeling. “Miss Fanny,
your father preached a good sermon last Sunday morning, about our
longing for loveliness and grandeur which was far away, and not
enjoying that right beside us, and our desiring to do some great
thing, waiting years for the opportunity, when we might have made
our lives rich with the small daily deeds that are at our very finger
ends. And how many of us long for Italy when we have clear skies
and glowing sunsets at home that we know nothing about!”
“Because such lives are crowded full to repletion. I sometimes
wonder if we do not have too much instead of not enough? I find a
large world right around here, because I can’t get out comfortably to
any larger one.”
“And because you see the beauty in every thing,” returned Fanny
softly. “It’s just like daily bread, the now, and here. We need not
starve to-day because of a famine coming a hundred years hence.”
Mr. Churchill raised his grave eyes and smiled, just a little. They
moved on quietly again, the wide glory of the twilight heavens falling
gently over, clasping hands with the indistinct outlines of the beautiful
earth. The creek went rippling and winding around, making a