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 The Routledge Companion to
Behavioural Accounting Research

Behavioural research is well established in the social sciences, and has

flourished in the field of accounting in recent decades. This far-reaching and
reliable collection provides a definitive resource on current knowledge in
this new approach, as well as providing a guide to the development and
implementation of a Behavioural Accounting Research project.
The Routledge Companion to Behavioural Accounting Research covers a
full range of theoretical, methodological and statistical approaches relied
upon by behavioural accounting researchers, giving the reader a good
grounding in both theoretical perspectives and practical applications. The
perspectives cover a range of countries and contexts, bringing in seminal
chapters by an international selection of behavioural accounting scholars,
including Robert Libby and William R. Kinney, Jr.
This book is a vital introduction for Ph.D. students as well as a valuable
resource for established behavioural accounting researchers.

Theresa Libby is the Ernst & Young Professor of Accounting in the Kenneth
G. Dixon School of Accounting, University of Central Florida, USA.

Linda Thorne is Professor of Accounting at the Schulich School of Business,

York University, Canada.
Routledge Companions in Business, Management and
Accounting
For a full list of titles in this series, please visit www.routledge.com

Routledge Companions in Business, Management and Accounting are

prestige reference works providing an overview of a whole subject area or
sub-discipline. These books survey the state of the discipline including
emerging and cutting edge areas. Providing a comprehensive, up to date,
definitive work of reference, Routledge Companions can be cited as an
authoritative source on the subject.
A key aspect of these Routledge Companions is their international scope
and relevance. Edited by an array of highly regarded scholars, these volumes
also benefit from teams of contributors which reflect an international range
of perspectives.
Individually, Routledge Companions in Business, Management and
Accounting provide an impactful one-stop-shop resource for each theme
covered. Collectively, they represent a comprehensive learning and research
resource for researchers, postgraduate students and practitioners.

Published titles in this series include:

THE ROUTLEDGE COMPANION TO MANAGEMENT INFORMATION

SYSTEMS
Edited by Robert D. Galliers and Mari-Klara Stein.

THE ROUTLEDGE COMPANION TO CRITICAL ACCOUNTING

Edited by Robin Roslender.
THE ROUTLEDGE COMPANION TO TRUST
Edited by Rosalind Searle, Ann-Marie Nienaber and Sim Sitkin.

THE ROUTLEDGE COMPANION TO TAX AVOIDANCE RESEARCH

Edited by Nigar Hashimzade and Yuliya Epifantseva.

THE ROUTLEDGE COMPANION TO INTELLECTUAL CAPITAL

Edited by James Guthrie, John Dumay, Federica Ricceri and Christian
Neilsen.

THE ROUTLEDGE COMPANION TO BEHAVIOURAL ACCOUNTING

RESEARCH
Edited by Theresa Libby and Linda Thorne.
 The Routledge Companion to
Behavioural Accounting Research

Edited by
Theresa Libby and Linda Thorne
First published 2018
by Routledge
2 Park Square, Milton Park, Abingdon, Oxon OX14 4RN
and by Routledge
711 Third Avenue, New York, NY 10017
Routledge is an imprint of the Taylor & Francis Group, an informa business

© 2018 selection and editorial matter, Theresa Libby and Linda Thorne;
individual chapters, the contributors
The right of Theresa Libby and Linda Thorne to be identified as the authors
of the editorial material, and of the authors for their individual chapters, has
been asserted in accordance with sections 77 and 78 of the Copyright,
Designs and Patents Act 1988.
All rights reserved. No part of this book may be reprinted or reproduced or
utilised in any form or by any electronic, mechanical, or other means, now
known or hereafter invented, including photocopying and recording, or in
any information storage or retrieval system, without permission in writing
from the publishers.
Trademark notice: Product or corporate names may be trademarks or
registered trademarks, and are used only for identification and explanation
without intent to infringe.
British Library Cataloguing-in-Publication Data
A catalogue record for this book is available from the British Library
Library of Congress Cataloging-in-Publication Data
Names: Libby, Theresa, editor. | Thorne, Linda, 1956– editor.
Title: The Routledge companion to behavioural accounting research / edited
by Theresa Libby and Linda Thorne.
Description: Abingdon, Oxon ; New York, NY : Routledge, 2018. | Includes
index.
Identifiers: LCCN 2017028250 | ISBN 9781138890664 (hbk)
Subjects: LCSH: Accounting—Psychological aspects.
Classification: LCC HF5625 .R6969 2018 | DDC 657.01/9—dc23
LC record available at https://lccn.loc.gov/2017028250
ISBN: 978-1-138-89066-4 (hbk)
ISBN: 978-1-315-71012-9 (ebk)
Typeset in Bembo
by Apex CoVantage, LLC
In the course of preparing this edited volume, our good
friend and mentor Bryan Church passed away
unexpectedly. Bryan and Lucy Ackert contributed Chapter
14 to this volume. Bryan will be sorely missed not only by
his family and friends, but also by the Behavioural
Accounting Research community of which he was an
important part. We dedicate this volume to the memory of
our wonderful colleague Bryan.
 Contents

List of figures
List of tables
List of contributors

Section 1
Overview

1 Introduction
Theresa Libby and Linda Thorne

2 Planning for research success by answering three (universal) questions

William R. Kinney, Jr.

3 Accounting and human information processing

Robert Libby

Section 2
Theoretical perspectives as applied to Behavioural Accounting Research
(Link 1)

4 Understanding and improving judgment and decision-making in

accounting
S. Jane Jollineau and Mary Parlee Durkin

5 Social psychology theories as applied to Behavioural Accounting

Research
Steven E. Kaplan, Janet A. Samuels and Kimberly M. Sawers
 6 Theoretical frameworks in ethics, morality and philosophy applied to
Behavioural Accounting Research
James Gaa

7 Stakeholder and legitimacy frameworks as applied to Behavioural

Accounting Research
Giacomo Manetti and Marco Bellucci

8 Agency theory: applications in Behavioural Accounting Research

Irene M. Gordon and Kim Trottier

Section 3
Operationalization of theoretical constructs (Links 2 and 3)

9 The development of behavioural measures of accounting constructs

Linda Thorne

10 Manipulation and attention checks in Behavioural Accounting Research

Jacob M. Rose

11 Social desirability in Behavioural Accounting Research

Radzi Jidin and Gary S. Monroe

Section 4
Study design choices (Link 4a)

12 ‘Moving beyond the lab’: building on experimental accounting

researchers’ core competencies to expand methodological diversity in
accounting research
Steven E. Salterio and Pujawati Mariestha (Estha) Gondowijoyo

13 Maximizing the contribution of JDM-style experiments in accounting

Kathryn Kadous and Yuepin (Daniel) Zhou
14 Experimental economics: a primer for accounting researchers
Bryan K. Church and Lucy F. Ackert

15 Survey research: facts and perceptions

J.F.M.G. (Jan) Bouwens

16 The field research method as applied to Behavioural Accounting

Research: interviews and observation
Matthew Hall and Martin Messner

17 The field research method as applied to Behavioural Accounting

Research: case studies
Ariela Caglio and Angelo Ditillo

18 New technologies for behavioural accounting experiments

Kristian Rotaru, Axel K.-D. Schulz and Dennis D. Fehrenbacher

Section 5
Study implementation (Link 4b)

19 The ethics of Behavioural Accounting Research

Mary Marshall and Robin R. Radtke

20 Use of student and online participants in Behavioural Accounting

Research
Vicky Arnold and Anis Triki

21 Improving statistical practice: incorporating power considerations in the

design of studies and reporting confidence intervals
R. Murray Lindsay and George C. Gonzalez

Section 6
Data analysis issues (Link 4c)
22 A modern guide to preliminary data analysis and data cleansing in
Behavioural Accounting Research
Ethan G. LaMothe and Donna Bobek

23 Contrast coding in ANOVA and regression

Susan Pickard Ravenscroft and Frank A. Buckless

24 Moderation and mediation in Behavioural Accounting Research

Ian Burt and Clark Hampton

25 Structural equation modelling in Behavioural Accounting Research

Jonathan Farrar and Lan Guo

26 Review of specialized multivariate approaches in Behavioural

Accounting Research
Jean-François Henri

Section 7
External validity concerns (Link 5)

27 Evaluating behavioural research in tax: an external validity framework

Andrew D. Cuccia and Anne M. Magro

28 Behavioural Accounting Research: a cross-cultural accounting

perspective
Stephen B. Salter

29 Risk management: towards a behavioural perspective

Jeannine Jeitziner, Anette Mikes and Daniel Oyon

Section 8
Publication considerations

30 Writing a literature review in Behavioural Accounting Research

 Lindsay M. Andiola, Jean C. Bedard and Candice T. Hux

31 Preparing a written review for Behavioural Accounting Research

manuscripts
Jennifer Joe

32 Replication of published studies in Behavioural Accounting Research

Frank G. H. Hartmann

Index
 Figures

1.1 The predictive validity framework (or “Libby boxes”)

2.1 Universal research language
2.2 Three universal research questions
2.3 Analyze threats to validity using predictive validity boxes
2.4 Testing H0 vs. Hδ
2.5 Accounting research domain
3.1 Decision improvement options
3.2 The simple lens model
3.3 Classification of information-processing variables
3.4 Conceptual framework
3.5 Some experimental and quasi-experimental designs
3.6 Design 1: static group comparison
3.7 Design 3: posttest only control group
4.1 Heuristic (System 1) vs. analytic (System 2) cognitive processing
4.2 Muller-Lyer illusion
4.3 A hypothetical value function in prospect theory
8.1 Agency theory and relationship to areas of accounting research
10.1 Manipulation check terminology
10.2 Audit committee objectivity example
13.1 Steps for conducting impactful JDM research in accounting
18.1a Portable eye-tracking device: Tobii Pro Glasses 2 (sampling rate: 50 Hz
to 100 Hz)
18.1b Stationary eye-tracking device: Tobii TX300 (sampling rate: 300 Hz)
18.2 The use of the eye-tracker while recording pupillary response
18.3a Pupil dilation data. Example of a data set showing low-level cognitive
activation
18.3b Pupil dilation data. Example of a data set showing high-level
cognitive activation
18.4 An example of a skin conductance-level device (Shimmer3 GSR+
Unit)
18.5 Skin conductance level reactivity measured while watching four
popular videos separated into six distinctive themes
18.6a Experimental multimodal setup involving the use of dry electrode
EEG device DSI-24, skin conductance device Shimmer3 GSR+, and
Tobii TX300 eye-tracking system
18.6b Experimental multimodal setup involving the use of dry electrode
EEG device DSI-24 and Tobii T120 eye-tracking system (sampling rate:
120 Hz)
21.1 An illustration of high- and low-powered tests
22.1 Example of a histogram
22.2 Example of a box plot
22.3 Example of a scatterplot
22.4a Normal distribution in a histogram
22.4b Positive skew in a histogram
22.4c Negative skew in a histogram
22.4d Leptokurtic distribution in a histogram
22.4e Platykurtic distribution in a histogram
22.5a Probability plot of normal distribution
22.5b Probability plot of positively skewed distribution
22.5c Probability plot of negatively skewed distribution
22.5d Probability plot of leptokurtic distribution
22.5e Probability plot of platykurtic distribution
22.6a Heteroscedasticity in group data
22.6b Heteroscedasticity in continuous data
23.1 2x2 Disordinal interaction (example 1)
23.2 2x2 Main effects only (example 2)
23.3 2x2 One-cell interaction effect (example 3)
23.4 3x2 Linear main effect (example 4)
23.5a 2x2 Covariate with main effects only – course points earned by cell
23.5b 2x2 Covariate with main effects only – course points earned by
covariate
23.5c 2x2 Covariate with main effects only – course points earned adjusted
for covariate
24.1 Conceptual (Panel A) and statistical estimation (Panel B) moderation
model
24.2 Enhancing (Panel A), buffering (Panel B) and antagonistic (Panel C)
interaction graphs
24.3 Simple mediation model
24.4 Multiple mediator model
24.5 Sequential mediation model
24.6 First-stage conceptual (Panel A) and statistical estimation (Panel B)
moderated mediation model
26.1 Perceptual map presented in Libby (1979)
28.1 Doupnik and Tsakumis (2004) explication of Gray’s 1988 framework
and an interlink with Hofstede (1982)
29.1 Turner’s six-stage model
29.2 Organizational and behavioural phenomena causing rigidities of belief
31.1 Libby boxes
 Tables

7.1 The differences and elements of reconciliation between stakeholder

and agency theories
7.2 The differences and elements of reconciliation between legitimacy
and stakeholder theories
9.1 Measures of auditors
9.2 Measures of clients
9.3 Measures of managers
12.1 Core competencies of an experimental accounting researcher
12.2 Experiential survey-based research in accounting examples
12.3 Differences of emphasis in positivist and interpretive inductive
research
12.4 Positivist field research methods resources
12.5 Examples of positivist accounting qualitative field research studies
15.1 Instrument used to gauge the latent construct of interdependence
15.2 Multitrait-multimethod matrix
21.1 The effect of measurement error on observed effect sizes and required
sample sizes
21.2 Ratios of Type II/Type I error rates for different levels of α, δ and n
21.3 Minimum sample sizes for detecting various effect sizes at different
levels of power
21.4 Sample size determination
21.5 Results of effect size analysis
21.6 Frequency and cumulative percentage distribution of studies’ average
power to detect small, medium and large effects
21.7 Comparison of median power levels in accounting power surveys
21.8 Ten hypothetical study replications
23.1a 2x2 Disordinal interaction (example 1)
23.1b ANOVA analysis – 2x2 disordinal interaction (example 1) dependent
variable: course points earned in Financial Accounting
23.1c ANOVA – 2x2 default coding
23.2a 2x2 Main effects only (example 2)
23.2b ANOVA analysis – 2x2 main effects only (example 2) dependent
variable: course points earned in Financial Accounting
23.3a 2x2 One-cell interaction effect (example 3)
23.3b ANOVA analysis – 2x2 one-cell interaction effect (example 3)
dependent variable: course points earned in Financial Accounting
23.3c Model contrast coefficients – 2x2 one-cell interaction effect (example
3)
23.3d Contrast analysis – 2x2 one-cell interaction effect (example 3)
dependent variable: course points earned in Financial Accounting
23.4a 3x2 Linear main effect (example 4)
23.4b ANOVA analysis – 3x2 linear main effect (example 4) dependent
variable: course points earned in Financial Accounting
23.4c Model contrast coefficients – 3x2 linear effects (example 4)
23.4d Contrast analysis – 3x2 linear main effects (example 4) dependent
variable: course points earned in Financial Accounting
23.5 2x2 Main effects only (abbreviated Table 23.2a – example 2)
23.6 2x2 One-cell interaction effect (abbreviated Table 23.3a – example 3)
23.7 3x2 Linear main effect (based on Table 23.4b – example 4)
23.8a (Based on Table 23.2a) Regression analysis – 2x2 main effects only
(example 2) – dummy coding dependent variable: course points
earned in Financial Accounting
23.8b (Based on Table 23.2a) Regression analysis – 2x2 main effects only
(example 2) – default ANOVA orthogonal coding dependent variable:
course points earned in Financial Accounting
23.9 (Based on Table 23.3a) Regression analysis – 2x2 one-cell interaction
(example 3) – contrast coding dependent variable: course points
earned in Financial Accounting
23.10a 3x2 Orthogonal coding
23.10b (Based on Table 23.4a and Figure 23.4) Regression analysis – 3x2
linear main effect – orthogonal coding dependent variable: course
points earned in Financial Accounting
23.11a 2x2 Covariate with main effects only
23.11b ANOVA – 2x2 covariate with main effects only dependent variable:
course points earned in Financial Accounting
23.11c ANCOVA – 2x2 covariate with main effects only dependent variable:
course points earned in Financial Accounting
25.1 Common SEM techniques
25.2 SEM reporting guidelines for Behavioural Accounting Research
26.1 Main pros and cons of logit and probit models
26.2 Variables in the equation
26.3 Review of selected behavioural accounting studies using logit and
probit models
26.4 Main pros and cons of cluster analysis
26.5 Results of cluster analysis
26.6 Review of selected behavioural accounting studies using cluster
analysis
26.7 Main pros and cons of MDS
31.1 Steps in preparing a written review for behavioural research
 Contributors

Lucy F. Ackert is a Professor of Finance at the Michael J. Coles College of

Business, Kennesaw State University. Dr. Ackert holds a Ph.D. in Financial
Economics from Emory University. Her research interests include
individuals’ use of information and financial market reaction to information.

Lindsay M. Andiola is an Assistant Professor of Accounting in the School of

Business, Virginia Commonwealth University. Dr. Andiola holds a Ph.D. in
Accounting from Bentley University. Her research interests focus on auditor
interactions, specifically those involving performance feedback, coaching
and training of auditors.

Vicky Arnold is the Ernst & Young Professor of Accounting in the Kenneth
G. Dixon School of Accounting, University of Central Florida. Dr. Arnold
holds a Ph.D. in Accounting from the University of Arkansas. Her research
interests include judgment and decision-making and the impact of
information technology systems designed to support these judgments.

Jean C. Bedard is the Timothy B. Harbert Professor of Accountancy in the

Department of Accountancy at Bentley University. Dr. Bedard holds a Ph.D.
in Accounting from the University of Wisconsin-Madison. Her research
interests include individual auditor decision quality, risk assessment and
adjustment in audit engagements, and the effects of computerization on the
audit process.

Marco Bellucci (Ph.D.) is Research Fellow in Accounting at the Department

of Economics and Management of the University of Florence (Italy). His
main research interests include stakeholder theory, sustainability reporting,
social enterprises and third sector organizations.

Donna Bobek is an Associate Professor of Accounting in the School of

Accounting, Darla Moore School of Business, University of South Carolina.
Dr. Bobek holds a Ph.D. in Accounting from the University of Florida. Her
research interests include taxation, tax policy, judgment and decision-
making of taxpayers and tax professionals, as well as ethical decision-
making.

J.F.M.G. (Jan) Bouwens is a Professor of Accounting in the Faculty of

Economics and Business, at the University of Amsterdam. Professor
Bouwens holds a Ph.D. in Accountancy from Tilburg University. His
research interests include performance measurement and the impact of
control system design on individual and organizational performance.

Frank A. Buckless is a Professor of Accounting in the Poole College of

Management at North Carolina State University. Dr. Buckless holds a Ph.D.
from Michigan State University. His research interests include auditing,
research methods and accounting education.

Ian Burt is an Assistant Professor of Accounting in the College of Business

Administration, at Niagara University. Dr. Burt holds a Ph.D. in accounting
from the University of Waterloo. His research interests include employee
incentives, the pros and cons of the internal auditor’s organizational
identity, ethics in tax and management tools used in athletic departments.

Ariela Caglio is an Associate Professor of Accounting in the Department of

Accounting at the University of Bocconi. Dr. Caglio holds a Ph.D. from the
University of Bocconi. Her research interests include management
accounting and controls in inter-organizational relationships and networks,
the accounting profession and CFO and top executives’ compensation.
Bryan K. Church is a Professor of Accounting in the Scheller College of
Business at Georgia Tech. Dr. Church holds a Ph.D. in accounting from the
University of Florida. His research interests include audit judgment,
experimental economics and behavioural finance.

Andrew D. Cuccia is the Steed Professor and Grant Thornton Faculty

Fellow at the Michael F. Price College of Business at the University of
Oklahoma. Dr. Cuccia holds a Ph.D. in accounting from the University of
Florida. His research interests include professional judgment and taxpayer
compliance.

Angelo Ditillo is an Associate Professor of Accounting in the Department

of Accounting at the University of Bocconi. Dr. Ditillo holds a Ph.D. from
the University of Bocconi. His research interests include business planning
and control of private equity agreements, management control of creative
and innovative organizations, inter-organizational control of private and
public partnerships and modes of control in knowledge-intensive firms.

Mary Parlee Durkin is an Assistant Professor of Accountancy in the School

of Business at the University of San Diego. Dr. Parlee holds a Ph.D. from
Bentley University. Her research interests include financial statement
auditing, auditor judgment and decision-making and professional
skepticism.

Jonathan Farrar is an Associate Professor in the Ted Rogers School of

Management at Ryerson University. Dr. Farrar holds a Ph.D. in business
administration from York University. His research interests include
understanding taxpayer compliance decisions including how fairness,
revenge and guilt influence taxpayer decision-making.

Dennis D. Fehrenbacher is a Senior Lecturer in the Accounting Department

at Monash University. Dr. Fehrenbacher holds a Ph.D. from Stuttgart
University. His research interests include behavioural accounting and the
study of how information systems impact individual behaviour.
James Gaa is Professor Emeritus of Accounting in the School of Business at
the University of Alberta. Dr. Gaa holds a Ph.D. in Accounting from the
University of Illinois at Urbana-Champaign and a Ph.D. in Philosophy from
the Washington University in St. Louis. His research interests include
business and professional ethics.

Pujawati Mariestha (Estha) Gondowijoyo is a Ph.D. student in the Smith

School of Business at Queen’s University (Canada). Her research interests
include behavioural management accounting, management control and risk
management.

George C. Gonzalez is an Assistant Professor of Accounting in the Faculty

of Management at the University of Lethbridge. Dr. Gonzalez holds a Ph.D.
in Accounting from the University of Pittsburgh. His research interests
include behavioural issues in management accounting and information
systems.

Irene M. Gordon is the CGA-BC Research Fellow and Professor of

Accounting in the Beedie School of Business at Simon Fraser University. Dr.
Gordon holds a Ph.D. from Simon Fraser University. Her research interests
include financial accounting theory, accounting education and corporate
social responsibility.

Lan Guo is an Associate Professor of Accounting at the Lazaridis School of

Business and Economics at Wilfrid Laurier University. Dr. Guo holds a Ph.D.
in accounting from Washington State University. Her research interests
include performance measurement, incentive designs and other behavioural
topics in management accounting.

Matthew Hall is a Professor in the Accounting Department at Monash

University. Dr. Hall holds a Ph.D. in Accounting from Monash University.
His research interests include the impact of management accounting,
performance measurement and evaluation, particularly in the non-
governmental and social sectors.
Clark Hampton is an Assistant Professor in the Darla Moore School of
Business at the University of South Carolina. Dr. Hampton holds a Ph.D. in
Accounting from the University of Central Florida. His research interests
include assurance and risk assessment, the use and impact of accounting
information systems in organizations. Dr. Hampton has a special interest in
examining the appropriate use of statistical methods, especially structural
equation modelling.

Frank G. H. Hartmann is a Professor of Management Accounting and

Control in the Rotterdam School of Management at Erasmus University.
Professor Hartmann holds a Ph.D. from Maastricht University. His research
interests are in management control system design.

Jean-François Henri is a Professor of Accounting in the Faculty of Business

Administration at Laval University. Dr. Henri holds a Ph.D. in Management
Accounting from HEC (Montréal). His research interests include the design
and use of performance measurement and management control systems,
especially environmental management accounting and eco-control.

Candice T. Hux is a Ph.D. candidate in the Department of Accountancy at

Bentley University. Her research interests include auditors’ decision-making
processes and improvements to audit education.

Jeannine Jeitziner is an Audit Assistant FS with PwC Switzerland. Ms.

Jeitziner holds a master’s degree in Accounting, Control and Finance from
HEC Lausanne.

Radzi Jidin is a Lecturer in the School of Accounting, UNSW Business

School at the University of New South Wales. Dr. Jidin holds a Ph.D. from
the Australian National University. His research interests are in the areas of
judgment and decision-making in auditing and financial accounting.

Jennifer Joe is the Whitney Family Professor of Accounting in the Alfred

Lerner College of Business and Economics at the University of Delaware. Dr.
Joe holds a Ph.D. in Accounting from the University of Pittsburgh. Her
research interests focus on judgment and decision-making in auditing.

S. Jane Jollineau is a Distinguished Professor of Accounting in the School of

Business at the University of San Diego. Dr. Jollineau holds a Ph.D. in
Accounting from Duke University. Her research interests include the effects
of human behaviour on decision-making, financial reporting and auditing.

Kathryn Kadous is a Professor of Accounting in the Goizueta Business

School at Emory University. Dr. Kadous holds a Ph.D. in Accounting from
the University of Illinois at Urbana-Champaign. Her research interests
include judgment and decision-making issues in auditing and accounting.

Steven E. Kaplan is the KPMG Professor of Accountancy at the W. P. Carey

School of Business at Arizona State University. Dr. Kaplan holds a Ph.D.
from the University of Illinois at Urbana-Champaign. His research interests
include behavioural and ethical issues in decision-making involving
accounting and tax information among managers, auditors, tax preparers
and financial statement users.

William R. Kinney, Jr., is Professor Emeritus of Accounting in the

McCombs School of Business at the University of Texas at Austin. Dr.
Kinney holds a Ph.D. in Accounting from Michigan State University. His
research interests include auditing and financial reporting.

Ethan G. LaMothe is a Ph.D. candidate specializing in Accounting in the

Darla Moore School of Business at the University of South Carolina. His
research interests include behavioural issues in taxpayer compliance.

Robert Libby is the David A. Thomas Professor of Management in the

Samuel Curtis Johnson School of Management at Cornell University. Dr.
Libby holds a Ph.D. from the University of Illinois at Urbana-Champaign.
His research centres on the interplay among managers’ financial reporting
decisions, financial analysts’ forecasts and auditors’ assurance strategies.
Theresa Libby is Ernst & Young Professor of Accounting in the Kenneth G.
Dixon School of Accounting, University of Central Florida. Dr. Libby holds a
Ph.D. in Accounting from the University of Waterloo. Her research interests
include behavioural issues in management accounting and control.

R. Murray Lindsay is a Professor of Accounting in the Faculty of

Management at the University of Lethbridge. Dr. Lindsay holds a Ph.D. from
Lancaster University. His research interests include statistical issues in
accounting research and the role of management control systems in
facilitating strategic adaptation.

Anne M. Magro is an Associate Professor of Accounting in the School of

Business at George Mason University. Dr. Magro holds a Ph.D. in
Accountancy from University of Illinois at Urbana-Champaign. Her research
interests include cognition and judgment/decision-making of accountants
and users of accounting information, especially tax professionals.

Giocomo Manetti is an Associate Professor in the Department of

Economics and Management at the University of Florence. Dr. Manetti holds
a Ph.D. in Planning and Control from the University of Florence. His
research interests include stakeholder theory, corporate social responsibility,
sustainability reporting and assurance, third sector and accounting history.

Mary Marshall is a Ph.D. candidate in the Darla Moore School of Business

at the University of South Carolina. Her research interests include judgment
and decision-making research in taxation, primarily policy implications
related to the behaviour of tax professionals, taxpayers and investors.

Martin Messner is a Professor of Management Control at the University of

Innsbruck. Professor Messner holds a Ph.D. from the University of
Innsbruck. His research interests include the use of performance measures
for strategy implementation, the relationship between financial and strategic
objectives in new product development and the evolution of the Beyond
Budgeting approach.
Anette Mikes is a Professor in the Department of Accounting and Control
at HEC Lausanne. Dr. Mikes holds a Ph.D. from the London School of
Economics and Political Science. Her research interests include risk
management and control, man-made disasters, social and organizational
practices of accounting.

Gary S. Monroe is a Professor of Accounting at the UNSW Business School,

University of New South Wales. Dr. Monroe holds a Ph.D. from the
University of Massachusetts. His research interests include auditing with an
emphasis on auditor judgment and decision-making and the economics of
auditing, business ethics, banking, fund management and financial
reporting.

Daniel Oyon is a Professor in the Department of Accounting and Control at

HEC Lausanne. Dr. Oyon holds a Ph.D. from HEC Lausanne. His research
interests include management control with a focus on the importance of
formal control systems for business strategy development.

Robin R. Radtke is an Assistant Professor of Accounting in the College of

Business at Clemson University. Dr. Radtke holds a Ph.D. from the
University of Florida. Her research interests include behavioural and ethical
issues in accounting.

Susan Pickard Ravenscroft is the Roger P. Murphy Professor of Accounting

in the College of Business at Iowa State University. Dr. Ravenscroft holds a
Ph.D. from Michigan State University. Her research interests include
managerial accounting and incentives and accounting education.

Jacob M. Rose is a Professor of Accounting at Oregon State University. Dr.

Rose holds a Ph.D. in Accounting from Texas A&M University. His research
interests include accounting, auditing and governance issues using
experimental methods.
Kristian Rotaru is a Senior Lecturer in the Department of Accounting at
Monash University. Dr. Rotaru holds a Ph.D. in Economics and a Ph.D. in
Information Systems and Risk Management from Monash University. His
research interests include behavioural/experimental accounting and finance,
risk modelling and decision-making.

Stephen B. Salter is a Professor in the Department of Accounting, Jones

College of Business, Middle Tennessee State University. Dr. Salter holds a
Ph.D. from the University of South Carolina. His research interests include
management accounting and international business.

Steven E. Salterio is a Professor and Stephen J. R. Smith Chair of

Accounting and Auditing in the Smith School of Business, Queen’s
University. Dr. Salterio holds a Ph.D. in Accounting from the University of
Michigan. His research interests include corporate governance and the role
of the audit committee and external auditor, negotiations between auditor
and client management on financial reporting issues and judgmental effects
of performance measurement systems.

Janet A. Samuels is a Clinical Associate Professor in the W. P. Carey School

of Accountancy at Arizona State University. Dr. Samuels holds a Ph.D. from
Arizona State University. Her research interests include accounting
information, incentives and motivation issues in managerial contexts.

Kimberly M. Sawers is the Joseph C. Hope Professor of Leadership and

Ethics in the School of Business, Government and Economics at Seattle
Pacific University. Dr. Sawers holds a Ph.D. in Accounting from the
University of Washington. Her research interests include decision-making in
the managerial accounting context drawing on theories from accounting,
economics, psychology and organizational behaviour.

Axel K.-D. Schulz is a Professor of Accounting in La Trobe Business School

at La Trobe University. Dr. Schulz holds a Ph.D. in Accounting from the
University of New South Wales. His research interests include design of
management control systems and the effects of performance measurement
systems and incentive system design on performance.

Linda Thorne is a Professor of Accounting in the Schulich School of

Business at York University. Dr. Thorne holds a Ph.D. in Accounting from
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Anis Triki is an Assistant Professor in the College of Business

Administration at the University of Rhode Island. Dr. Triki holds a Ph.D.
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Kim Trottier is an Associate Professor of Accounting in the Beedie School of

Business at Simon Fraser University. Dr. Trottier holds a Ph.D. in Accounting
from the University of British Columbia. Her research interests include
econometrics, mathematical modelling, capital markets and information
economics.

Yuepin (Daniel) Zhou is a Ph.D. Candidate in the Goizueta Business School

at Emory University. Mr. Zhou’s research interests include judgment and
decision-making in accounting and auditing.
 Another Random Document on
Scribd Without Any Related Topics
 CHAP. VII.

State of Seringapatam prior to the Siege—Fortifications

—Natural Advantages—Military Force—Besieged and
Captured by the British—Death of Tippoo—General
Carnage—Riches found in the City—Many of Tippoo’s
Jewels yet concealed—Progressive State of the Arts
in his Dominions.

The British troops entered the territories of Tippoo, from Yacotta, on

the 5th of March, and encamped before Seringapatam on the 5th of
April; and it may be considered as a fortunate circumstance, that the
sultan neither employed his whole force against us, nor thought of
turning his attention to the Bombay army. The numerous attendants
of the Nizam’s forces, as well as those of the European corps; the
immense quantity of public stores and provisions; the long train of
ordnance; with about 40,000 Bengarries, formed altogether such a
host, as not to admit being covered by our army; so that if Tippoo
had employed his powers with the military skill which he was
supposed to possess, he might, without hazarding an engagement
by desultory skirmishes, distant cannonades, and other hostile
movements, have so harassed our infantry, and weakened our
cavalry, that a great part of the baggage, stores, and ammunition,
would probably have fallen into his hands, and the army have been
greatly impeded in its march to the place of its destination. And,
moreover, as the rainy season was approaching, there is reason to
believe, that had the sultan employed his power with equal
judgment and activity, the immediate object of the campaign might
have been defeated. It had, indeed, been for some time reported,
that Tippoo was become subject to fits of mental derangement; and
the whole of his conduct seems to justify that opinion. He had
dismissed from his councils all his faithful friends, who had served
him long, and had served him well, and had called into his service,
men of little experience or capacity, who won his favour by flattering
his caprices, and practising an unresisting submission to his will. The
former had always discouraged their master’s disposition to connect
himself with France, as pregnant with the mischief it has since
produced; while the latter promoted it, for no other reason, but
because it flattered his hopes of gratifying his resentment against
the British power in India. His treasures were immense, and his
army was not only numerous, but in a high state of discipline and
equipment. However, by not employing the one, and misemploying
the other, his fall was precipitated, and his country conquered in a
manner, and with a rapidity of good fortune, which greatly exceeded
the most sanguine expectations.
This powerful empire, which had been shaken and diminished by the
military skill and political sagacity of the Marquis Cornwallis, is now
razed, as it were, to its foundations, and the house of Hyder Ali
degraded from the usurped power which it had maintained during a
period of forty years. The importance of this event, to the power and
commerce of Great Britain in the East, is not within the reach of
ordinary calculation.
From every appearance of the improving state of Seringapatam, the
cultivation of the country, the number of its inhabitants, and the
advancing progress of its military establishment, that capital would,
in a short time, have been impregnable; and the power of Tippoo
Saib would have been at least equal to the combined strength of the
European settlements in India. The sultan certainly was not inactive;
but his activity was misguided, and became inadequate to its object.
He destroyed the villages, and laid waste the country in front of the
army; but not sufficiently spreading the tracks of devastation, his
purpose for distressing our army was defeated, as General Harris, by
a slight deviation from the common road, reached his destination at
the time he wished, and without any material interruption.
From the late plentiful rains, and the peculiar construction of the
tanks, which could not be entirely drained, there was no deficiency
of water; and though the usual attempts had been made to poison
it, by steeping in it the bruised branches of the milkhedge tree, no
very noxious effect was produced; for though no prohibition, or
bodies of guards, could prevent the men or cattle from slaking their
thirst at these tanks, very little inconvenience was felt; very few of
the people suffered any disorder whatever from the poisonous
impregnation. The sickness that at any time appeared among the
troops, arose from the heat of the sun, extreme fatigue, or irregular
refreshment; and especially among the common men, from an
intemperate use of every species of vegetable they could find, and
particularly that of the sugarcane.
The action which Tippoo risked on the 27th of March, at Malwilly,
with the right wing of our army, was as ill conceived, as it was ill
conducted; because, having the choice of his ground, he ought
either to have received us with his whole force, or to have avoided
every kind of regular engagement. By turning to the left the second
day after this action, instead of crossing the river, as Tippoo
appeared to have expected, we gained a flourishing and highly
cultivated country, which, most fortunately, his destroying hand had
not touched. After a march of about fourteen miles, we reached the
Cavery, without the least molestation, and took possession of the
large fort Soocilly, which was full of cattle, grain, and forage; and
commanded an excellent ford, which the army, with all its
equipment, passed in one day, without any loss or interruption, even
to the vicinity of his capital.
General Harris had the choice of his route, so that he was enabled to
sit down before it with all his resources for the siege undiminished.
The evil most to be dreaded on this service, and a tremendous evil it
is, was famine; and this the sultan had means of producing, if he
had been wise enough in employing them. The whole of our draft
and carriage bullocks, public and private, died, and rice had risen
three rupees the pound, the day the city was stormed. It was not till
nine days after that event, that the detachments, commanded by
Read and Brown, could arrive with supplies, notwithstanding all the
cavalry, and a brigade of native infantry, had been detached, under
the command of General Floyd, to favour their junction; so that if we
had not succeeded in our attempt, the consequence would have
been fatal to the army; and that we were not repulsed, was owing to
the incomparable conduct and intrepidity of the troops, as well as
the judicious means employed to support and protect their
extraordinary efforts.
It is not necessary to enter into the detailed progress of the siege. It
may, however, be proper to remark, that notwithstanding the errors
committed by the sultan, in defence of the place, nothing less than
the vast combined army in our service, could have carried the
enterprise into effect. The extent of post we were obliged to occupy
on both sides of the river, required the whole force of the coast and
Bombay armies; besides the troops necessary to dislodge the
numerous swarms of the enemy. As the service was entrusted chiefly
to European officers, who were appointed to the various branches of
it, not by selection, but in regular succession, opportunities were
given, as they were universally employed, to display the skill and
military superiority of the British character.
The act of storming was a most animating and unrivalled picture of
valour. The columns of grenadiers dashed across the river at noon-
day, despising the difficulties of the passage, to mount the breach,
which could be practicable alone to their irresistible force and
bravery. The impetuous spirit which led them on in the face of a very
heavy and continued fire of cannon and musketry, the rapidity with
which they ascended the ladders, and the daring courage which
drove the affrighted enemy from their walls, soon combined to place
the British colours on them. The enfilading batteries of the Bombay
advanced post were of signal service, as they deterred numbers
from disputing the breach, who might otherwise have kept up a
galling fire upon it. The hour of attack was also fortunate, it being
one at noon, when numbers of the besieged had retired to take
refreshment, though enough still remained to have repelled less
daring assailants. The sultan, who had hitherto commanded his
troops, was also engaged in another quarter; but on hearing the
alarm, he hastened back, when finding our grenadiers had entered
the breach, and seeing his people falling all around him, he made for
a sally-port, where, amidst a crowd of fugitives, he was overtaken
and slain.
Since our arrival in England, we have ofttimes heard him extolled for
a brave prince; but those who have thus stated, we presume, know
little of him. That he was a coward, we could easily demonstrate,
and that he was a tyrant, equal, if not superior, to a Domitian, a
Caligula, a Nero, or even Nabis the tyrant of Sparta, is a fact of
which we had ocular demonstration. For vigorously defending his
country against any power on earth, I give him credit, and for using
every exertion in expelling all its invaders; but this should have been
done without those unheard-of cruelties, which were interwoven in
his very nature;—but he is gone, and I proceed.
It is not yet known by whose hand the tyrant of the East was laid
low; and it is supposed, that the jewels which he always wore about
his person, and which became the property of some fortunate
soldier, whoever he might be, that was his conqueror, are too
precious to be hastily acknowledged.
The following particulars were related by Bejeb Saib, one of the
sidars who came with the hostage princes to Lord Cornwallis. “He
constantly wore a ruby ring, which was esteemed by him as the
most valuable in his treasury; his turban also was always adorned
with a diamond of great value; and a pearl rosary was continually
ornamental of his person. The pearls of which it consisted were of
uncommon size and beauty; they had been the collection of many
years, and were the pride of his dress. Whenever he could purchase
a pearl of extraordinary size, he never omitted the opportunity,
making it supply, on his rosary, the place of another inferior in form
and beauty.” Neither of these precious articles has appeared since
the sultan’s death. His body was found late in the evening, beneath
a heap of others, mingled together in one promiscuous slaughter; it
had been shot in the temples, and was otherwise wounded, as
appeared, by a bayonet. After it had been properly identified, it was
delivered to the survivors of his family, and interred in the sepulchre
of his father, Hyder Ali, with the solemnities and ceremonials
belonging to his exalted rank and station.
It is not among the customs of European nations to war with the
dead, otherwise the remains of such a tyrant, whose peculiar
aversion towards, and inveterate cruelty exercised on, the English,
whenever they were so unfortunate as to become subject to his
tyranny, might have been treated with indignity. The rooted and
barbarous antipathy which he manifested against his prisoners in a
former war, seems to have accompanied him to the last.
About twenty unhappy stragglers from our army had fallen into his
hands in the course of our march, among whom was a little
drummer-boy of the Scotch brigade; all these he ordered to be put
to death. Even his small motley band of French auxiliaries, execrate
his memory as a most cruel tyrant, and represent, with bitter
imprecations, the ignominy and hardships to which he subjected
them.
The carnage, on this occasion, is very much to be lamented, though
it was much less than might have been expected in a large city
entered by storm, and filled with people, whose opposition was
continued from the streets and from their houses. Here was a spot
where no incentive was wanting to gratify lust, rapine, and revenge!
but it should be for ever remembered, to the honour of the general
officer who conducted the assault, and to others who seconded his
humane efforts, that the effusion of blood was very soon restrained,
and under circumstances of provocation, which sufficiently proved, if
proof were wanting, the humanity of the British character; nor in the
course of that plunder, which the laws of war allow in certain cases,
to the conquerors, was any defenceless inhabitant killed, or any
woman treated with wanton brutality.
That the French republicans obtained the quarter which they so ill
deserved, must be imputed to accident, rather than any disposition
in their favour. This party had shut themselves up with the defenders
of the palace, till the first burst of violence had passed, and mixing
with them, partook of the mercy by which they were preserved.
Their appearance, in every respect, was extremely mean, though
their commander, for there was an elderly man among them who
bore some sort of commission, displayed somewhat of the military
veteran in his aspect.
The two sons of Tippoo, who had been hostages at Madras,
comported themselves well, submitting with resignation to their fate.
They were ignorant of their father’s death until the body was found,
it being believed by them, as it was suspected by us, that he had
made his escape. Tippoo was so infatuated, as not to entertain an
idea of the catastrophe which befell him. He considered himself in a
state of perfect security in his capital, where he retained all his
family and treasures, instead of sending them off to remote strong-
holds, where they might at least have been safe from a victorious
enemy. His principal people, and all the inhabitants, possessed the
same confidence, so that no preparations had been made either for
concealment or flight. The plunder of the city was consequently very
great; and many of the soldiers, both native and European,
possessed themselves of very precious effects in gold and jewels.
Considerable fortunes are also supposed to have been made by
persons of higher rank, by way of purchase. The houses of the chief
sidars, as well as of the merchants and skioffs, were completely
gutted; while the women, alarmed for their personal safety, emptied
their coffers, and brought forth whatever jewels they possessed.
Fortunately, however, for the army in general, the palace was
secured, and all the riches it contained reserved for the army at
large, as captured property. They were immense, and consisted of
jewels, gold and silver, plate, rich stuffs, and various other articles of
great price and rarity. The quantity of money yet discovered, though
great in itself, is by no means what ought to have been expected
from the known extent of Tippoo’s revenue and expenditure. Many
lacks of specie, it is supposed, are not yet found, and it is equally
probable that they will never be discovered. This enormous mass of
wealth appeared to be arranged without taste or judgment. All the
parts of this extensive building, except the Zenana and the state
durbar, were appropriated to its reception. A succession of
quadrangles, with their ranges of storehouses and galleries, were
filled with the articles which were the least susceptible of injury. The
jewels were kept in large dark rooms, strongly secured behind one
of the durbars, and were deposited in coffers. In the same manner
were preserved the gold and plate, both solid and in filigree, of
which last manufacture there was an almost endless variety of most
beautiful articles. The jewelry was set in gold, in the form of
bracelets, rings, necklaces, aigrettes, plumes, &c. &c. An upper, and
very long apartment, contained the silver plate, solid and filigree, of
all dimensions and fashions. In one of the galleries were two
elephants, of this metal; there were also many pieces of massive
silver plate, richly inlaid with gold and jewels. The greater part of
this treasure must have been the plunder of the unhappy Mysore
families, and of many other inferior rajahs, which Tippoo and his
father had amassed, after the extermination of their respective
possessors. Two of the most capital articles were, however, of his
own purchase, and were deposited in two small rooms on each side
of the hall of audience. The one was a throne, estimated at a lack of
pagodas; and the other an howdar, of equal value.[34] His
repositories of curious and costly fire-arms and swords were equally
astonishing, and some of the latter were most magnificently adorned
with gold and jewels. The greater part of these have been presents,
and several of them were of English manufacture. The palanquins of
state were four; but those which were presented to him by Lord
Cornwallis for his two sons, appeared never to have been unpacked.
There were also several door-posts of ivory, of exquisite
workmanship.
To this succession of treasure, may be added, various extensive
workhouses, filled with the richest furniture and most costly carpets.
In short, there was every thing that power could command, or
money could purchase, in this stupendous collection. Telescopes of
every size, spectacles for every sight, with looking-glasses and
pictures in unbounded profusion; while, of china and glass ware,
there was sufficient to form a large mercantile magazine. But amidst
the confusion that appeared in the arrangement, there was an
unexpected degree of regularity; the whole being accurately
registered, and every article bearing its corresponding label. Tippoo,
whose desire of hoarding was insatiable, passed the greatest part of
his leisure hours in reviewing this various and splendid assemblage
of his riches. Nor is this all: Tippoo, with his tyrannic nature, blended
the love of literature, and was possessed of a very large and curious
library. The volumes were kept in chests, each having a separate
wrapper, so that they were in excellent preservation. Some of those
that have been examined, were very richly adorned, and beautifully
illuminated, in the manner of the Roman missals. This library, which
contains many thousand volumes, will, it is presumed, be presented
by the army to the English nation; if so, it will form the finest, most
curious, and valuable collection of Oriental learning and history, that
has ever been introduced into Europe.
The collection of military stores rivalled the arsenal of Madras; the
cannon, mounted on the works, were very numerous; and the
quantity of ordnance and musket ammunition expended, must have
been very great, from the constant heavy fire which was maintained,
and which, from the variety of its bearings, could never be silenced.
The gunpowder, to the manufacture of which great attention
appears to have been paid, was better than ours; and some of their
shot was thrown from their walls considerably within our lines, which
were at the distance of two miles. All his brass six-pounders, which
were fifty-one in number, were said to be English; the others were in
general cast in his own foundry, and curiously ornamented. One
brass forty-two-pounder, and one brass six-inch howitzer, with a
great number of his iron ordnance, were of English manufacture:
and it was said he did not succeed so well in casting iron as brass
ordnance. Tippoo had established powder mills on the European
construction; but as they were without the walls, and on the side of
our approaches, he had destroyed them. There was a paper mill also
within the fort, on a large scale. His stores of grain surpassed all
credibility. In the stables were found only a few fine horses and
brood mares, his cavalry being at that time in the field. The body of
the fort appeared as large as Tritchinopoly, but its defences and
outworks were vastly more extensive; and as the most laborious
additions were continually making to it, there is little doubt, when its
insular situation is considered, that it would, in a short time, have
been rendered impregnable. Its population was very great; and the
mosque, which was built while we were in Seringapatam in the years
1787 and 1788, was a magnificent structure. This edifice was
ornamented by a deserter from Bombay, whose name was Elliot. He
was a man of considerable talents, but I suppose he met his fate in
the general catastrophe. But, amidst all their splendour, neither the
ancient Mysore palace, nor the pagodas, are on a grand scale. The
ruins of the Pettah, or citadel, form a very striking spectacle; they
occupy more ground than the fort and black town of Madras,
including the vacant space, and cover the greatest part of the island.
It was closely built, and in regular streets, but nothing remains
except the walls of the houses. It is, however, a pleasing reflection,
that its former inhabitants are returning by degrees to rebuild their
ruined dwellings; the deserted villages will also be shortly
reinhabited; and there is every reason to believe, that
notwithstanding its hostile invasions, Seringapatam will soon be seen
to flourish in a renewed state of cultivation.
One material mischief will not, however, be easily remedied; this is,
the draining off the water in the Moottertellua lake, which was kept
up by natural streams, and by means of sluices a large tract of
country was watered. It is about twelve miles from Seringapatam;
and the army was encamped near its bed. Its ordinary depth was
about 40 feet, and Tippoo had employed a number of men for
several weeks, under his own inspection, to make a breach in the
mound, which is really tremendous, being about 100 feet deep, and
much more in width and thickness.
Of the two gardens, the Laul-bog and Dowlah-baugh, the former has
been already described; the latter, being close under the walls of the
fort, was not in our possession in the last war. It contains a large,
handsome, and ancient mansion, but has neither temple nor
mausoleum; it formed the headquarters of the commander-in-chief.
On one of the buildings was represented, but, as may be supposed,
in a miserable style of painting, the defeat of Colonel Bailey, which
the painter exhibited with every exaggeration that might flatter the
vanity of the conqueror. The Laul-baugh was employed as an
hospital.
The houses of Patam are very spacious, and well constructed; but
the interior embellishments are without variety, yet as gaudy as
splendid colours can make them. The streets are like those of
Tanjour, but contain a larger proportion of houses of two stories. The
situation of the ancient capital of the Mysore dominions must have
been originally Chaser, on account of its strength, as the district is
naturally barren. It is indebted for its population and fertility to the
most persevering industry, in procuring the means of watering it.
The water-courses from the river, as well as the distant lakes and
tanks, in all directions, are stupendous works. The principal erections
are finished with stone, having bridges at convenient intervals.
The chief, Sirdar Kumeradeen Cawn, surrendered himself at our post
on the fourth day of the capture, as did Tippoo’s eldest legitimate
son, and Hyder Saib, his eldest illegitimate son, who commanded a
separate army. All the circar horses were shortly after delivered up;
and there has been selected a sufficient number of them to
complete the king’s regiment of dragoons, serving on the coast, as
well as the Company’s establishment of native cavalry. Upwards of
2000 of an inferior order were transferred to the Nizam. The draft
and carriage bullocks, with the camels and elephants, surrendered at
the same time, so that our army was immediately furnished with
every necessary equipment. To crown the whole, the dispersed and
affrighted natives gradually returned in great numbers to their
former situations.
As a proof of the mental derangement of the late sultan, which his
subjects in general confirm, he neglected for several months past
the war department of his affairs, and particularly that branch of it
which related to the maintenance of those animals which are so
essentially necessary to it. This was an object to which his father
Hyder, throughout his reign, and himself, till very recently, had paid
the most unremitted attention: but of late, his bullocks, his horses,
and his elephants, were almost starved; and the people who had the
care of them were in long arrears of pay. This too was at a time
when he must have expected to be attacked by us; for he actually
invited an army of French auxiliaries, who, being destitute of every
kind of equipment, must necessarily have been provided by himself
with the means to render their services effectual.
J. Scurry.
 SUPPLEMENTARY CHAPTER.

Repairs from the Downs to London—Receives all his

Arrears of Pay—Indiscreet Expenditure—Personal
Appearance and Manners—Visits his Friends—
Affecting Interview—Mental Improvement—
Superintends a Grocery Concern in Plymouth—
Marries—Commences Business for himself—Forms
other Engagements—Wreck of the Dutton East
Indiaman—Employed as a Diver on the occasion—
Repairs to Wales—Sails in a Privateer—Revisits Wales
—Dangerous Passage—Returns to Plymouth—
Manages some Mines—Illness and Death—
Conclusion.

Thus far the narrative of this unfortunate adventurer has been

written by himself; and, with some trifling variations, the account
has been given in his own language, not only with respect to his
personal sufferings, and the fate of others, but as his details relate
to the capture and riches of Seringapatam. The remaining particulars
have been collected from the statements of his widow and son, and
partially from detached papers.
On landing at the Downs, Mr. Scurry and his companions repaired to
London, where the singularity of their dress, their manners, and
their colour, so far excited attention, that they were followed by
troops of boys, as objects of curiosity. On appealing to the proper
authorities, and giving proof of their identity, all arrears of pay, from
the time of their capture to their return, were instantly paid. Mr.
Scurry also obtained a pension of £7 per annum, which was
continued for several years. It was afterwards augmented to £18.
which he retained through life. Being thus amply supplied with cash,
their prodigality increased with their resources, and, like true British
sailors, a considerable portion was squandered away in thoughtless
extravagance. On one occasion, Mr. Scurry attended a sale, and laid
out about forty pounds in articles, of which he scarcely knew either
the quantity, the use, or the names. His lot was, however, packed up
altogether, and forwarded to Devonshire, to which place he also
after some time repaired.
From his long confinement in India, and his involuntary conformity
to Asiatic manners, he had nearly forgotten the customs of his early
years, and the delicate refinements of his native land. To the
wearing of English clothes he felt the greatest aversion; nor could he
even sit, except according to the manner to which he had been so
long accustomed. Of a knife and fork he had almost lost the use, nor
could he eat any thing with comfort, only in the style to which stern
necessity had compelled him to submit. His language was broken
and confused, having lost nearly all its vernacular idiom. His body
was disfigured with scars; and his skin was likewise so deeply tinged
with the heat of the climate in which he had so long resided, and by
the rays of the sun, to which he had been so much exposed, that it
was only a few shades removed from black. It so nearly resembled
the swarthy complexion of the negroes, that he might have passed
through Africa without being at all noted for the singularity of his
colour. These combined peculiarities exposed him to several
inconveniences, and brought upon him many an eager gaze, and
many a curious inquiry, and pointed observation.
On leaving London, he travelled by coach to Exeter, to visit his
friends, but stopping at an inn on the road to dine, instead of
conforming to the customs of his fellow-travellers, he followed those
which he had been obliged to adopt in Asia, to the no small
amusement of his companions, and the equal astonishment of the
people belonging to the house. His bones, offal, and rejected food,
without ceremony were thrown on the floor, no regard being paid
either to company or carpets; and when admonished of the
impropriety of his conduct, his inattention to the hints which were
given, and perseverance in domestic irregularity, only served to
confirm those who witnessed his singularities, that he was either
deranged, or some foreigner totally unacquainted with the
refinements of civilized life. A British sailor, however, in any disguise,
if flowing with money, can easily make his peace with a waiter at an
inn, and metamorphose a frowning aspect into a smiling
countenance.
On reaching Exeter, he learned that his mother, and sister Dannan
with her husband, were living at Porlock. Thither he repaired; and,
that he might reach this place in a style suited to his purse, he
entered it in a chaise drawn by four horses, and drove immediately
to their door. Surprised at this equipage, his sister first appeared, of
whom, on putting his head out of the window, he inquired if Mrs.
Scurry lived there, and was within? He was answered, that this was
the place of her abode, but that just then she was not within. He
then requested that she might be called, but could scarcely restrain
his impatience during the absence of the messenger. On his mother’s
arrival, he inquired whether she had not a son in India? She replied,
that she once had a son there, but not having heard from him for
many years, she concluded he was dead. This latter was a point
which he seemed to doubt, but his mother was not to be dissuaded
from a belief which she had so long indulged.
While this conversation was carrying on, his sister, Mrs. Dannan, who
was listening with much attention, and viewing this stranger with
eagerness, imagined that she could discover, amidst the scars of
conflict, the effects of an equinoctial sun, and the furrows of
distress, some remnants of features that had once been familiar. Full
of this persuasion, she hailed him as her long-lost brother, nor did he
keep her in any tedious suspense. His mother, however, was not so
easily convinced. She had concluded that her son was dead, and the
appearance of this stranger was not calculated to remove the
unfavourable impression. But the chaise and four being dismissed,
his mother’s unbelief gave way, and mutual recognition and joy
succeeded to the astonishment that had been excited.
Having, during his long absence, and the scenes of distress through
which he was called to pass, lost nearly all his European
acquirements, Mr. Scurry turned his attention to learning for nearly
two years, improving himself in writing and arithmetic, under the
tuition of his brother-in-law at Porlock. During this period, he made
such proficiency, as qualified him to engage in mercantile
employment, in such departments as might probably present
themselves.
On quitting his brother-in-law, he repaired to Plymouth, and entered
into an engagement with Mr. Andrew Kinsman, a wholesale grocer of
that place, and superintended his business. With this gentleman,
and another named Harvey, he continued from about 1795 until
1799. He then took a house in Frankfort Place, and commenced
business as a grocer for himself. In the following year he married,
since which time he has had eight children, of whom one son and
one daughter only survive.
It is somewhat remarkable, that while he was engaged with Mr.
Kinsman, the Dutton, in which he had returned from India some
years before, was wrecked near Plymouth garrison, and sunk. The
hull, lying under water, was purchased by Mr. Kinsman and a Mr.
Andrew Snow; and as Mr. Scurry was an excellent swimmer, and
perhaps at that time the best diver in England, he offered his
services to assist them in endeavouring to rescue all that they could
find from the wreck, which lay about three fathoms under water.
After much hesitation, they consented that he should make a trial. A
day was accordingly appointed, when, amidst numbers of
spectators, he succeeded in hooking some pigs of ballast, and part
of her timbers, thus at once gratifying their eager curiosity, and the
anxious expectations of his employers. This attempt was made a few
months after she sunk. Finding, however, after several ineffectual
efforts, that nothing of considerable value was likely to be obtained,
the remains were sold, about two years afterwards, to a Mr. Joseph,
a rich Jew, for ten pounds. As soon as this transfer took place, Mr.
Scurry received a polite note from the new purchaser, requesting
him to try once more to rescue something from the sunken ship.
With this request he complied; but on his descent, he found that the
Dutton was now five fathoms beneath the surface of the water. In
this attempt he succeeded in bringing up some of her copper
sheathing, and some timber; but the former was so corroded, and
the latter so much decayed, that no encouragement was held out to
perseverance. Her guns were by this time sunk in the sand; and as
nothing promised to reward their exertions, all further efforts were
abandoned.
Mr. Scurry continued his business as a grocer on his own account,
from 1799 until 1804, when, on an application being made by
Messrs. Fuge and Langmead, spirit merchants, of Plymouth, to travel
for their house, he surrendered the management of his own
concerns to his wife, still taking orders for goods as he prosecuted
his journeys. In this situation he continued from 1804 to 1812,
when, on discovering some irregularities, he quitted their
employment, and formed an engagement with a Mr. Slade, of
Plymouth, under whom he went to Swansea to manage a colliery.
Shortly afterwards, Mr. Slade having fitted out a privateer to cruise in
the Bay of Biscay, and knowing Mr. Scurry to be both expert and
enterprising in maritime affairs, he sent for him to go out as
steward, and to keep a watchful eye over the concerns of the vessel.
Accordingly, in the year 1813, he repaired again to Plymouth, and
sailed in the Cerberus privateer, commanded by Captain Tregotheth.
He continued in this vessel about four months, during which time
they took one prize, for his share of which he received £18.
Returning from their cruise, they put into Fowey, in Cornwall, where
he received a letter from Mr. Slade, stating that his son, James
Scurry, was then on the point of death, and having a particular
desire to see his father, requested his immediate attendance for a
day or two. In consequence of this letter, he hastened to Plymouth,
where he arrived on the 12th of April, 1813; and his son died on the
24th. Scarcely had he left the vessel, before the captain, without
receiving any orders, again put to sea, and, on the day after he left
Fowey, the Cerberus was captured by a French privateer, and carried
to France.
In 1814, he again went to Swansea, under Mr. Slade, and on their
voyage from Ilfracombe to Wales the vessel was nearly lost. In the
midst of their distress, the captain grew dispirited, and the panic was
communicated to the passengers and the men. In this emergency,
Mr. Scurry’s native energies were all called into action, and such was
the confidence which his example and precepts inspired, that they
were roused from their lethargy, and, by unremitting exertions,
succeeded in reaching the port. Having, in the course of his
journeys, discovered some clay of a very superior quality, he visited
Worcester, London, and some other places, with a design to procure
a market, but the supplies of clay being more abundant than the
demand for porcelain, his efforts proved unsuccessful. Early in 1815,
he again returned to Plymouth, and once more engaged himself with
Messrs. Langmeads, Mr. Fuge being now no longer connected with
the concern. Here he continued until the death of Mr. John
Langmead, when, being in want of a situation, he repaired to
London early in 1816, and engaged himself at a coal wharf, where
he continued about three years.
Having obtained some knowledge of mining, he was several times
sent into his native county by the adventurers, to inspect various
works in which they had become speculators. During these journeys
he was occasionally exposed to the inclemencies of winter, which in
all probability sapped the foundation of a strong constitution, that
had so long sustained the rigour of the torrid zone. In the autumn of
1822, being on a journey to Devonshire, to superintend a mine in
the neighbourhood of Buckfastleigh, he took a severe cold, by which
he was laid up at Exeter. This was followed by an inflammation, and
this was succeeded by a mortification, of which he died, aged 57, at
the house of his sister Dannan, whose husband being a port-gauger
of that city, had removed thither some years before. He was buried
at St. Thomas’s, near Exeter, December 14th, 1822.
In justice to the memory of Mr. Scurry, it ought to be stated, that for
a considerable time prior to his death, his mind had received serious
impressions, which his subsequent conduct proved to be both deep
and lasting. This circumstance gives an additional weight to the truth
of his narrative—a narrative that might be deemed incredible from
the miseries which it records, were it not supported by strong
internal evidence, and corroborated by numerous testimonies drawn
from the same unhappy source. To the eye of cool and dispassionate
reflection, the world presents a spectacle of devastation and horror.
Innumerable miseries arise from physical causes, and the present
disordered state of things; and these, unhappily, are at once
augmented and eclipsed by national hostilities, and the contentions
of ambition for empire in fields of blood.
War is a monster, of which the portrait cannot be drawn in
miniature. The shocks which the roaring of its cannon occasions in
Europe, are felt in the interior of India; and its visits to the kingdoms
of Asia are more terrible to the inhabitants than the irruptions of the
lions and tigers which roam through their forests, or couch in their
jungles. Its inhumanities and massacres extend from the cottage to
the throne, and involve in one common destruction the despot and
the slave. Of the desolations which it occasions, enough is known to
excite the abhorrence and execration of mankind; but that
innumerable instances of its barbarities lie concealed in impenetrable
obscurity, we may reasonably infer from the mournful cases that are
accidentally brought to light. The death of the victim seals up, in
perpetual silence, the history of his sufferings; and even those tales
of horror that are rescued from oblivion, can do little more than
extort the sigh of commiseration, and urge humanity to shed her
tears. The biography of James Scurry is an instance of this
description. It merits preservation by its simplicity, and cannot fail to
recompense the reader by the interesting facts which it records. It is
one of those tales which presents its claims alike to justice and
compassion; and the writer of these paragraphs feels much
gratification in having made this effort to transmit the memorial of
his sufferings to posterity.
 THE END

London:
H. FISHER, 38, NEWGATE-STREET.
Footnotes:

1. There is something extraordinary, and which I never could hear

accounted for, in this engagement, viz. After the cannons’ roar
ceased, La Fin, French frigate of 40 guns, got alongside the
Isis of 53 guns; where she remained entangled with our ship:
the French frigate considered herself taken, and her men were
ready with their bags to be prisoners; but so it was, after lying
alongside an hour or two, she was disentangled, and got back
to her own fleet.

2. In this fort I have seen whole families, or their carcases rather,

lying in different spots; some eight, some ten, according to
their number. The few miserable survivors would plunge at one
of our carrion bones, though thrown into the middle of
excrement.—May my eyes never see the like again!

3. This opiate is made either into liquid or solid, with sugar, from
the boang tree, the produce of which they smoke with
tobacco; it causes the most astonishing sensations. In the
course of a few years we were in the habit of smoking it freely,
to drown our troubles; and we well knew its effects.

4. One, whose name was James Murrell, died; and the other,
from the great quantity of blood he lost, never had any colour
in his face afterwards; his name was Alsop.

5. Hyatt Saib was the rightful successor, but Tippoo proved the
more powerful. A curious and tragic circumstance took place
on his first visit to his father’s mausoleum: in his going through
the Gangam gate, a bullock’s head on one side, and a man’s
 head on the other, were lopped off at one time. The real
meaning of this ceremony we never could learn.

6. A Mr. William Drake, midshipman of the Hannibal, for striking

one of the slaves that had struck him, was led to the front of
one of the battalions, and there had his hands and feet tied
together; this done, they forced his knees between his arms,
and then pushed a pole under his hams. In addition to this,
three stout men flogged him as long as they had strength.
What must have been our feelings at this time? He survived it;
and we were surprised, for his body was as black as a coal.

7. One Smith, a deserter from the Company’s service, was sent

for one morning, to read what was written on the bottoms of
four pewter plates or dishes; but not pleasing the killadare in
deciphering the words, he was sent away, and another, who
could read better, ordered to be brought to the durbar, or place
of justice. I was selected; and approaching with fear, I made
my salam with as much reverence as I could to one of the
greatest men in his kingdom. He ordered the buxer, or
paymaster, to give me one of the dishes. It was very legible,
and I read it to his satisfaction, interpreted by a youth who
was taken with the general; the other three were put into my
hands successively, and I read them all. The purport was, that
he knew he was poisoned, and by order of Tippoo; that his
time was short; that he must submit to his fate; that he had
borrowed 330,000 rupees from the Malabar Christians, for the
support of his army, since he left Bombay; closing with a
sincere request, that those who read what was written, (or
engraven rather, for it appeared to have been done with a fork
or a nail,) and should be so fortunate as to reach any of the
presidencies, should make it known to the governor and
council, when they would be amply rewarded.—When the
passage relative to the money was first mentioned, the
killadare appeared quite sanguine, under an idea that it was
attainable; but when he understood the meaning of it, he, with
 the most sovereign contempt, and in the most indignant
manner, cried, “Ah! Baunchut!” the meaning of which I cannot,
with decency, explain; those who know the Moorish language
will understand it. One of the general’s servants suffered with
him. The other, George Madan, was with us some years after;
he was not removed till the general was taken away by night:
where he was buried, we never could learn, but, no doubt, in
some dirty hole.

8. No doubt, many of them survived the downfall of Tippoo, and I

should have been proud to hear that the Company had done
something for those brave unfortunate men, and particularly
so, as all their miseries originated from an English general.—
The prison from whence the Malabar Christians were brought
to have their noses and ears cut off, for refusing their
daughters when Tippoo demanded them for his seraglio, was a
horrid dismal hole, which we named the Bull, as there was an
image considerably larger than life, of that animal, on the
building, which was originally designed for an Hindoo place of
worship, but by Tippoo converted into a dungeon. This prison
we frequently passed, and expected, sooner or later, to occupy
some part of it. Very few who were so unfortunate as to be
confined here, escaped with less punishment than the loss of
their nose and ears. The chumbars, by whom this operation
was performed, are held in abhorrence by the Mohammedans,
and, on that account, they were consigned to this office; and
such was their brutality, that they frequently cut (or sawed,
rather) the upper lip off with the nose, leaving the poor
unfortunate wretch a pitiable object, to spin out a most
miserable existence, being always sent to Tippoo’s arsenals, to
hard labour on a scanty allowance.

9. Many of the Hindostan women come to maturity very early:

they are frequently mothers at twelve years old, nor is it an
uncommon case to find them pregnant much younger; but as
they reach womanhood much sooner than the females of
 Europe, so also they decline at a much earlier period, and lose
all their charms when a beauty of the western world is in the
zenith of her power. The bloom of youth vanishes soon after
twenty; and at thirty, age begins to make its visible ravages;
and the fresh, plump, and lively dame, degenerates into a
flabby, dull, and unpleasing matron.

10. On the margin of this river the Bramins burn their dead; it was
infested by numbers of alligators when I left it, though there
were none when I first went to it: they are not formidable,
being remarkably timid. I and others have frequently amused
ourselves by throwing stones at them.

11. Uncouth stupendous buildings, the grand residence of their

Swarmy, or deity.

12. These monuments were ornamented by an engraver and

sculptor, whose name was Elliott, an Englishman, and a
deserter from Bombay; what became of him I never heard, but
suppose he shared the fate of the rest.

13. In mentioning these beasts, I beg leave to make a few remarks

on the prevailing opinion respecting lions and tigers. In
England we have generally been taught to consider the lion as
the king of the forest; but to convince me of this, would be a
difficult task, as I have frequently been an eye-witness of the
strength, fierceness, and agility of the tiger; to which the lion,
in these qualities, is much inferior. Of these animals, my reader
will be pleased not to draw any conclusions from what he may
have seen of exhibitions in Europe, as they bear no more
proportion to lions and tigers, in their natural state, than a
stout puppy does to a full-grown dog. In short, it is my humble
opinion, that the tigers of India are stronger, more active, and
much fiercer, than the lions of Africa, and in every respect their
superior, with the exception of generosity, of which quality the
 tiger is quite destitute. It is this only that gives the lion the
advantage.

14. A most destructive weapon, the length about sixteen inches,

sharp and taper at the extremity, but four inches diameter
towards the handle.

15. There was a pole fixed in the centre of the circle, about sixty
feet high, near the top of which was a cap, whereon a man
stood with a rope suspended, for the purpose of pulling up the
door of the cage. The rope being fastened to it, another man
would apply rockets through a hole in the back of the cage,
until the tiger was made to start. I have seen them come out
as black as a coal; one, which was particularly noticed, made
two desperate attempts to reach the man on the pole, which
he very nearly accomplished, to the great terror of the man,
and astonishment of all who beheld him.

16. We could well distinguish this brave officer by the long beard
which he wore; he was also pointed out to us by some person
whom I cannot now remember.

17. One of these creatures, after lying on the ground many hours,
and supposed dead, rose, on the touch of the elephant’s foot,
and coped with him, the elephant roaring dreadfully, till
numbers of the pikemen assailed him again, and put an end to
his existence. After this circumstance, their whiskers were
always burnt, to ascertain if any life remained.

18. The guards did not scruple to tell us this; but we had stronger
proofs. A few days prior to our being hurried off to Mysore,
three covered doolies passed us, and we heard voices, saying,
“Good by, my lads,”—“God bless you,”—“We know not where
we are to be taken,” &c. These were the three gentlemen,
Captain Rumney, Lieutenant Fraser, and Lieutenant Sampson,
who were now conveyed to Mysore to be butchered. A note,
 indicating their apprehensions, was found in a wall of our
prison, and their fatal place of confinement, by one Morton, a
soldier of the Company’s service. It was written small, but
plain, with ink that they must have made themselves, for it
was very blue, and was signed by all three. This was the
wretched fate of those brave officers! which it is painful for me
to record.

19. The Cayenne pod.

20. Those who are acquainted with the Hindoo customs, know that
they keep snakes, consecrated, in their pagodas; in fact, I
have seen them often in other places; they are harmless, at
least I never heard to the contrary; but the Hindoos must have
made them so.

21. A kind of grain, resembling a split pea. It was positively

asserted by many, that he made use of no kind of food; but
this is false, as he would frequently ask for the above grain. He
was in the same spot when we left the place; and what
seemed most strange to us, was, his not moving to obey
nature’s calls. What became of him I know not, but should be
highly gratified to learn.

22. Late in the evening, the order came to prepare for marching. I
had then one child, sixteen months old, by one of the most
affectionate of women; she was always suspicious I should
leave her, if opportunity offered. She was certainly right in her
conjectures; and my answers were uniformly evasive to her
questions on that score. The battalion was under arms, while I
was in my hut, looking at her and the child alternately. Her
soul was in her eyes; and surely never a woman looked at a
man with more eagerness and anxiety. I fain would have taken
her with me, and the child, who was then smiling in my face. I
was eager to give them a final embrace; but fearful of the
consequences. O my God! what were my sensations then! and
 even now, after a lapse of more than thirty years! I am still
sure a thousand will never obliterate that moment. In the
midst of these mutual distractions, I was repeatedly called by
my Moorish name, Shum Shu Cawn, to come and fall in. At
last, I resolutely tore myself from her and the child without
speaking a single word, and I never saw them more. Farewell!
thou most affectionate creature! and may the God of mercy
and peace preserve thee and thy infant!——[His surviving
friends have observed, that Mr. Scurry, on his return to
England, repeatedly sent letters to India, in the hope of their
reaching his wife; and, in two or three instances, when he
found persons of his acquaintance going to those districts in
which she probably resided, he has requested them to use
every effort to find her out, and bring her to this country. At
the same time he was not without his fears, from the early age
at which women die in India, that she was no more. Still he
had always sanguine hopes of finding the child, whom he left
smiling in its mother’s arms; but in this his expectations were
never realized.]

23. William Drake, midshipman of the Hannibal; dead—William

Whitway, midshipman of the Fortitude, J. Pudman; living—John
Wood, of the Chaser Sloop of War; living—John Jourdan, of the
Hannibal; unknown—James Scurry, of the Hannibal; the author.

24. A bag with four pockets.

25. While prosecuting this dangerous journey, the author, on a

detached paper, observes as follows: This day a circumstance
took place, that may be worth recording. In passing through
one of the jungles, which are very common in many parts of
this country, we were all on the alert, all eye, all ear, wild
beasts of different descriptions abounding in these recesses.
We were not annoyed, however, by any of them, but we were
much alarmed by the sudden appearance of a tremendous
snake, which was, as nearly as we could judge, about eleven
 or twelve feet in length. It passed near my path; and if I ever
gave a hearty spring, it was at that moment. It soon got into a
hole, all but about three feet of its tail, which we destroyed
with the but-ends of our firelocks.

26. A kind of split pea.

27. Buffaloes’ butter, which is always in a liquid state, owing to the

heat.

28. The three articles prepared together.

29. It was Purso Rhamboo, field-chief of the Mahrattas, to whose

camp we were directing our course. The moment they heard
this, there was a visible change in their conduct, for he was a
mighty man amongst them!

30. A place set apart for the use of travellers.

31. There were very few surviving at this time; and although his
lordship’s humanity ought ever to be remembered in this case,
yet we well knew, or guessed, that he would never have any
delivered to him. Neither had he. There were none, who had
been prisoners, that ever reached the English, unless by
making their escape; except two officers, who were detained,
contrary to the capitulation, at Coimbatam. These were loaded
with presents, and liberated, when the capital was in danger, in
order to pave the way for future overtures.—They were
fortunate indeed!

32. Abdul Kallick the eldest, and Masza ud Dieu the youngest; the
former very dark, the latter very fair and personable. The
eldest, I well remember, while at Seringapatam, once ordered
one of our lads, whose name was Kelly, to be bound with his
hands behind him; this being done, he was hoisted by a pulley
a yard from the ground, and in this condition severely beaten.
And all this, because Kelly would not sing and dance in the
 English manner, for him to laugh at. We felt for poor Kelly at
the time, but it was the subject of mirth among us afterwards.
He was a curiously grown Irish lad, and could not talk much
English; and as to dancing and singing, he knew as much
about it as a Hottentot.

33. This was a most tremendous night! Tippoo had taken a

position on the north bank of the river, with his front and his
flanks covered by a bound hedge, and a number of ravines,
swamps, and water-courses; he was likewise fortified by a
chain of redoubts, full of cannon, as well as by the artillery of
the fort, and of the works of the island: under those
circumstances, strong as they were, Lord Cornwallis was
determined to attack him. Accordingly, he marshalled his own
army in three divisions, omitting to employ the allies in this
affair, as he thought them unequal to the arduous task, and
leaving his cannon behind him in the camp, with two battalions
to guard them. As soon as it was dark, the division pushed on,
under the command of this humane and brave general; but the
guides, either through ignorance or design, leading the division
commanded by General Meadows astray, he did not participate
in the glories of the night, so called, at which I have no doubt
he was much mortified, as he was very courageous. The night
was dark, and the allies were on the alert, expecting the total
overthrow of the English. Tens of thousands were spectators,
both from the Mahratta and the Nizam’s army; and they all
supposed it impossible for any troops in the world to stand
against the heavy and tremendous fire that was opened in
every direction; but such was the case. The morning shewed
the allies that the English had not only defeated them in their
camp, taking seventy pieces of cannon, &c. but were
absolutely possessed of most part of the suburbs of the island.
This looked like magic to the allies, and highly aggrandized the
arms of the English in their estimation. It must have been an
awfully sublime scene; and it is my humble opinion, that had
Lord Cornwallis been repulsed, not an individual of the allies
 would have been found in their position by twelve o’clock the
next day.

34. A pagoda varies in value in different parts and times, from

seven shillings and five pence, to eight shillings and five pence.
A rupee also varies from one shilling and four pence, to two
shillings and three pence, sterling, A lack is one hundred
thousand.
 Transcriber’s note:

Variations in spelling have been retained.

Page 96, full stop inserted after ‘fell,’ “hand before he fell.”
Page 118, ‘possiblity’ changed to ‘possibility,’ “was no possibility
of”
Page 125, full stop deleted after ‘Native,’ “a Fanatical Native—
Visited”
Page 176, ‘pady’ changed to ‘paddy,’ “to a paddy, or rice”
Page 218, full stop deleted after ‘City,’ “in the City—Many of”
Page 230, closing quote inserted after ‘beauty,’ “in form and
beauty.””
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SUFFERINGS, AND ESCAPE OF JAMES SCURRY ***

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