Managerial Accounting 10th Edition

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CHAPTER 19—Solutions
COST-VOLUME-PROFIT ANALYSIS

Discussion Questions
DQ1. Total costs that change in direct proportion to changes in productive output (or any other
volume measure) are called variable costs. Total fixed costs remain constant within a rele-
vant range of volume or activity. They change only when volume or activity exceeds the
relevant range. A mixed cost has both variable and fixed cost components. If managers
can identify a cost's behavior then they can use this understanding to make comparisons
and determine selling prices that cover both fixed and variable costs within the relevant
range of activity.

DQ2. Mixed costs can be separated into their variable and fixed components using a variety
of methods, including the engineering, scatter diagram, high-low, and statistical methods.
Understanding cost behavior enhances its usefulness in decision making.

DQ3. When preparing a contribution margin income statement, all variable costs related to pro-
duction, selling, and administration are subtracted from sales to determine the total contri-
bution margin. Then, all fixed costs are subtracted from the total contribution margin to
determine operating income. The contribution margin income statement emphasizes cost
behavior rather than organizational functions, which enables managers to understand or
compare revenue and cost relationships on a per-unit basis or as a percentage of sales.

DQ4. CVP analysis examines the cost behavior patterns that underlie the relationships among
cost, volume of output, and profit. Generally the unit contribution margin for a single prod-
uct is used to find the breakeven point, but a contribution margin weighted by the sales
mix of multiple products can be used instead if the company sells a variety of products.
Since the breakeven point is when the company can begin to earn a profit, its determina-
tion in units or sales dollars empowers managers to understand and compare alternative
plans.
 DQ5. CVP relationships provide a model of financial activity that management can use for plan-
ning and evaluating performance and analyzing alternatives. The addition of targeted
profit to the breakeven equation makes it possible to plan levels of operation that yield de-
sired profit. CVP analysis allows managers to compare several “what-if” scenarios and to
understand the outcome of each to determine which will generate the desired amount of
profit.

19-1
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Short Exercises

SE1. Accounting Concepts

1. b
2. a

SE2. Identification of Variable, Fixed, and Mixed Costs

1. (b) variable cost

2. (c) mixed cost
3. (a) fixed cost
4. (a) fixed cost
5. (b) variable cost

SE3. Mixed Costs: High-Low Method

Activity
Volume Month Level Cost
High June 100 hours $4,680
Low May 90 hours 4,230
Difference 10 hours $ 450

Variable cost per telephone hour = $450 / 10 hours

= $45 per hour

Fixed costs for June = $4,680 – ( $45 × 100 ) = $180

Fixed costs for May = $4,230 – ( $45 × 90 ) = $180

SE4. Contribution Margin Income Statement

Sales revenue* $120,000

Less variable costs** 50,000
Contribution margin $ 70,000
Less fixed costs 20,000
Operating income $ 50,000

* Sales revenue – $50,000 – $20,000 = $50,000

Sales revenue = $50,000 + $50,000 + $20,000
Sales revenue = $120,000

** $10 × 5,000 = $50,000 variable costs

Sales price × 5,000 = $120,000

Sales price = $24

19-2
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 SE5. Breakeven Analysis in Units and Dollars

$9 x = $5 x + $6,000
$4 x = $6,000
x = 1,500 units

Breakeven dollars = $9 × 1,500 units = $13,500

SE6. Contribution Margin in Units

Breakeven Units = Fixed Costs / Contribution Margin per Unit

= $7,700 / ( $11 – $4 )
= $7,700 / $7
= 1,100 units

SE7. Contribution Margin Ratio

Contribution Contribution Margin $8 *

= = = 0.500
Margin Ratio Selling Price $16

Fixed Costs $6,250

Breakeven Dollars = = = $12,500
Contribution Margin Ratio 0.500

*$16 – $8 = $8

SE8. Breakeven Analysis for Multiple Products

Weighted-
Selling – Variable = Contribution × Sales = Average
Price Costs Margin (CM) Mix CM
A $10 – $4 = $6 × 0.7500 = $4.50
B $ 8 – $5 = $3 × 0.2500 = 0.75
Weighted-average contribution margin $5.25

Weighted-Average Breakeven Point Units = $14,175 / $5.25 = 2,700 units

Breakeven point for each product line:

Weighted-Average Sales Breakeven

Breakeven Point × Mix = Point
A = 2,700 units × 0.7500 = 2,025 units
B = 2,700 units × 0.2500 = 675 units

Check: Contribution margin

Product A = 2,025 × $6 = $12,150
Product B = 675 × $3 = 2,025
Total contribution margin $14,175
Less fixed costs 14,175
Profit $ —

19-3
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SE9. Monthly Costs and the High-Low Method

Volume Month Activity Level Cost

Highest November 95 cases $21,350
Lowest December 90 cases 20,840
Difference 5 cases $ 510

Variable Cost per Case = $510 / 5 cases = $102 per case

Fixed Cost for November = $21,350 – ( 95 × $102 ) = $11,660
Fixed Cost for December = $20,840 – ( 90 × $102 ) = $11,660

Variable cost per case for December:

Direct labor $190
Variable service overhead 102
Variable cost per case $292
Fixed cost per case for December:
Fixed service overhead ($11,660 / 90) $130 *

*Rounded

SE10. CVP Analysis and Projected Profit

Profit = Contribution Margin – Fixed Costs

= 300 ( $38 – $18 ) – $4,000
= 300 ( $20 ) – $4,000
= $6,000 – $4,000
= $2,000

19-4
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they were with caustic remarks concerning the Irish leaders in the United
States, they increased the odium in which McGee was held by his Fenian
countrymen.

The telegraph wires hurried his speech abroad, and in every quarter it
created a sensation. The complimentary remarks of The Times—a very
conservative organ in its attitude towards Ireland—were sufficient to
condemn his address in the estimation of nationalist Irishmen. "We
commend the speech of D'Arcy McGee at Wexford to the attention of all
intending emigrants to America—to the attention of all the discontented
classes in Ireland—to the attention of all who believe that there is
anything to be gained by plots and conspiracies against the British
government." The Dublin Nation, in whose columns McGee as a Young
Irelander had written regularly, admitted regretfully a marked falling
away from his attitude in 1848. "Irish nationalists of the generation
which has entered public life since 1848 will surely be startled by the
boldness and severity of Mr. McGee's judgments on men and movements
amongst which he himself figured so prominently seventeen years ago....
They reveal a fact long known—and which indeed Mr. McGee has never
affected to conceal—that of all the Young Ireland leaders, he has receded
farthest in the rebound or reaction which followed upon the collapse of
that unhappy year of revolutions."

Amongst many Irish in Montreal McGee's Wexford speech aroused

anger and resentment. Six hundred of his constituents issued an emphatic
disclaimer. At some public meetings his name was hissed as a Judas.
During the Hibernian society picnic at Niagara Falls, three groans were
given for the traitor McGee. But he had put his hand to the plough, and
he was determined not to turn back on the furrow. During a speech in
November he attacked with increased severity the folly of those who
supported Fenianism. He sneered upon the mock republic which the
Fenians had established in New York, with O'Mahony, an escaped
lunatic, as president. With withering scorn he declared: "Many of my
friends complain that in my Wexford speech I ought to have diluted my
address with some strictures on the Irish grievances, which badly call for
redress. I recognize these grievances as well as they do. I will go as far
as any man in a constitutional effort to obtain redress. I will resign, if
necessary, my place in the ministry, so as to move a resolution in
parliament along this line. God knows the Ireland I loved in my youth is
near and dear to my heart. She was a fair and radiant vision, full of the
holy self-sacrifice of the older time, but this Billingsgate beldame,
reeling and dishevelled from the purlieus of New York, with blasphemy
on her lips, and all uncleanliness in her breast, this shameless impostor I
resist with scorn and detestation." Such provocative words merely
widened the breach between McGee and his Fenian countrymen. They
may have restrained many Canadian Irish from joining the Fenian
conspiracy, but they infuriated the extremists, who did not bury their
hate.

In June, 1866, the crisis in the history of Fenianism occurred. The

long projected invasion of Canada took place. One thousand American
Irish under the command of Col. O'Neill, a man who had fought with
distinction under Sherman, crossed the Niagara river. They won a slight
skirmish at Ridgeway, but the threatened interference of the American
government combined with the difficulty of bringing up reinforcements
forced them back across the river. The gathering storm had passed, but it
left bitter memories behind. The trials of arrested Fenians kept feeling
high, and in this state of ferment the last year of the old régime in
Canada passed. The failure of the invasion left Canadians free to
complete the work of Confederation.

CHAPTER VI

CLOSING YEARS

In November, 1866, the delegation of ministers appointed to represent

Canada at the final drafting of the federal constitution sailed for England.
McGee was not a member of the party, but some months later, in
February, 1867, he also left on what was destined to be his last visit to
Europe. He went primarily to represent Canada at the international
exposition which Louis Napoleon in a burst of goodwill held in Paris. At
this time his mind continued to be distressed by the Fenian movement in
Ireland and in America, and his imagination grappled with plans
whereby Irish discontent might be allayed. It was characteristic that one
of his first acts on reaching England was to address letters on the
question to the two leaders of the government, Lord Derby and his
brilliant lieutenant, Benjamin Disraeli. He emphasized that the first task
of Britain was to re-establish confidence among the Irish people in the
good intentions of imperial statesmen. The blundering policy of the past
had blasted such confidence. The surest means to its repair was to refer
the whole state of Ireland to a royal commission of leading Irishmen in
whom the people might have faith. Thus the local confidence felt in the
individuals might by a natural effect be transferred to the government
which appointed them, and the first step in the reconciliation of the two
islands be attained. Future advances might then be made upon the lines
laid down by the commission. McGee's suggestion was at the time
apparently too bold for imperial statesmen, yet it was substantially
carried into effect fifty years later when the famous convention under the
chairmanship of Sir Horace Plunkett met in the Dublin rotunda.

Hurrying on from London, McGee reached Rome in March.

Professional business called him there. A dispute had arisen in Montreal
between St. Patrick's parish church and the Roman Catholic bishop in
ordinary, who sought to divide the parish. An appeal was made to the
Pope. McGee, with Thomas Ryan, represented the case of St. Patrick's,
and obtained a favourable answer to their suit. It is to be expected that
with his deep Catholic sympathies and sensitive imagination, McGee
would be much impressed by the ancient capital of the Catholic world. "I
shall never," he wrote, "be able to get this city out of my memory and
imagination." But he was soon in an atmosphere very different from the
haunting impressiveness of Rome.

In April he was back in Paris for the opening of the exposition on

May 1. The French capital seldom seemed so gay as in the spring of
1867. Although the Second Empire was undermined and was soon to
tumble like a house of cards, it had all the glitter of tinsel splendour.
Louis Napoleon, in the heyday of his career, presided royally over the
exhibition which his government had assembled, and he honoured
Canada, the youngest nation, by the appointment of McGee as an
examiner for prizes. But amid Parisian magnificence, McGee was not
forgetful of those affairs which surrounded the birth of the Canadian
Dominion. One political event filled him with uneasiness. The
Reformers who followed George Brown began to kick against the traces
of the coalition. They had agreed to support the government upon all
questions directly affecting confederation, but they announced that just
as soon as the constitution became law they would withdraw their
support. Brown with his pronounced puritan earnestness and sledge-
hammer methods preached that all coalitions were evil, and none more
evil than that formed by John A. Macdonald. In the estimation of
McGee, there were grave dangers involved in the renewal of party
warfare. Federation was by no means out of the woods. The hostile
attitude of large numbers in Nova Scotia and New Brunswick combined
with the recommencement of party strife in the Canadas might well
imperil the structure so painfully erected. On April 9, 1867, he penned
his fears to Macdonald who was then in London. "There seem some
rather embarrassing symptoms of old party warfare getting up again,
before confederation has even had a trial. Theoretically, it is true, the
work is done, but practically it is only beginning. At such a real crisis
personal and party politics might afford to listen awhile."

Of more significance was his political circular dispatched from Paris

in May. In the main it was an attack on the revival of the old parties,
besmeared as they were with the mud of former conflicts. It contained
the plea that "parties may, or rather must, arise under the operations of
the new constitution itself; but let them arise out of conflicts of
interpretation; out of the sequence of events; out of the merits or
demerits of the policy or want of policy of the first federal
administration. Do not let us, for our common country's sake—for the
dear sake of our existence, not to say establishment, as a distinct free
people, in North America—usher in our new condition of things, by
raking up old sores and pelting each other with old nicknames". There
was danger not merely of party conflict hampering the new institutions,
but of Canadian statesmen meeting the venture of the young Dominion
with minds insufficiently occupied with constructive plans. McGee
briefly outlined his own views on such pressing questions as
colonization, railway building, protective legislation, and educational
institutions. On all these matters action had soon to be taken, and it was
the path of wisdom to think about them early.

On May 25, he was back in Montreal. The civic reception was warm
and sincere, but it was not without its shadows. It was clear that McGee
no longer had the unanimous homage of his constituents. His truceless
war upon Fenianism had left him many enemies amongst the Irish
population, and mingled with the voices of welcome were those of
criticism. Yet the message with which he greeted his constituents was the
same plea of good will, reinforced with his artistry of words, which he
had so long generously advanced. "Many of the young men here to-day
will live to see the proof of what I am about to state, that all other
politics that have been preached in British America will grow old and
lose their lustre, but the conciliation of class and class, the policy of
linking together all our people in one solid chain, and making up for the
comparative paucity of our members, being as we are a small people in
this respect, by the moral influence of our unity; the policy of smoothing
down the sharp and wounding edges of hostile prejudices; the policy of
making all feel an interest in the country, and each man in the character
of each section of the community, and of each other—each for all, and
all for each—this policy will never grow old, never will lose its lustre.
The day never will come when the excellency of its beauty will depart,
so long as there is such a geographic denomination as Canada."

An incident soon occurred which showed how ready was McGee to

sacrifice his own ambitions for the cause he eloquently pleaded. In June,
John A. Macdonald grappled with the task of forming the first ministry
of the Dominion which was to be proclaimed on July 1. His difficulties
were acute. Cartier, with Gallic petulance, insisted upon having in the
cabinet three French-Canadian representatives. The Protestant minority
of Lower Canada, with Galt as leader, also demanded representation.
McGee, as the most distinguished of the Irish Roman Catholics, and as
one of the most influential champions of federation, was unquestionably
entitled to office. Thus there would have been five ministers from the
province of Quebec. But Howland and McDougall, reformers from the
upper province who supported Macdonald, demanded that Ontario, in
virtue of its larger population, should have one more member than
Quebec. To satisfy all parties would mean that Ontario and Quebec
should have between them eleven cabinet seats. With two representatives
from each of the maritime provinces the cabinet would in the estimation
of Macdonald be unworkably large. So much was he repelled by the
prospect that he was on the point of advising the governor-general to
send for Brown when Tupper and McGee volunteered to facilitate
matters by declining office. One of the two Nova Scotian members might
then be a representative of the Roman Catholics, and Tupper proposed
Edward Kenny of Halifax as a suitable man. Macdonald accepted this
generous offer, which on his own confession enabled him to patch
together the first cabinet of the Dominion.
 The sacrifice on the part of McGee and Tupper was considerable.
They were men in that lusty prime of life when the passion for building a
career is strong. Both had worked for confederation with a zeal exceeded
by none. For McGee an office in the first cabinet of the Dominion,
whose emergence he had long heralded, would have been a deep
satisfaction. His mind was charged with plans for the strengthening of
the young nation. All the imaginative schemes which the "Canada First"
party later championed were in his thoughts, and would have found in
him an eloquent exponent. Yet he stepped aside from such prospects of
attaining a certain distinction, without the slightest attempt to bargain for
place or office, and the self-denial was the keener in that his pecuniary
means were slender.

Following soon upon the announcement of the new government on

July 1, the election campaign for the first Canadian parliament began. It
was McGee's last and most strenuous contest. The issue in his
constituency was Fenianism. For the first time, a large body of his
constituents chose as an opponent an Irish Roman Catholic, a Mr.
Devlin, who canvassed for the radical vote. From the outset the
campaign was tumultuous. McGee's first meeting was broken up by the
violence of a mob and he himself narrowly escaped injury. But he was
not cowed. He had learned that in public life one must be prepared to
pass the fierce test of election trials. He was determined to fight the
opposition without gloves. In August he published a series of letters
reviewing the growth of the Fenian brotherhood in Montreal. With an
indiscreet boldness, he named the men who had been leaders in
conspiracy and made public their communications with the headquarters
in New York. Such an exposure, incriminating many leading Montreal
Irishmen, intensified the bitterness of the contest. Among his opponents
were relentless men who were determined to make it now a fight to the
death. His life came to be in danger, and during the remainder of the
campaign he was under police protection. On nomination day, August
20, a mob jostled him from the hustings, and the lives of his friends were
threatened. In spite of this he carried the election, although with a much
depleted majority. One ominous fact stood out amid the tumults of these
weeks. He had lost the unanimous homage of his Catholic countrymen.
Formal evidence of this was exhibited some months later when his name
was struck from the lists of the St. Patrick's society, of which he had
formerly been the president.
 In November the parliament of the Dominion assembled. It might
seem that Confederation, being carried, was no longer an issue. Such was
by no means the case. Nova Scotia had repented her action in joining
with the other colonies, and in a mood of sulkiness sent to parliament a
solid phalanx of anti-unionists directed by a veteran political strategist,
Joseph Howe. It was a singular twist of circumstances and personal
motives which pushed Howe to the front as an opponent of federation.
Little more than four years before, when on the mention of colonial
union the heart of the average politician failed him with fear, Joseph
Howe had stood at Halifax on the same platform with McGee and used
his eloquent tongue for the advancement of colonial co-operation. As a
popularizer of the idea of union, he ranked close to McGee, as in native
eloquence he was scarcely inferior. But while the member for Montreal
without deviation pleaded in season and out of season the great cause
which had captivated his imagination, Howe at the critical time drew
back, and blemished a great career by endeavouring to block what he had
formerly advocated. Whatever were the reasons influencing him—and
they were not all selfish—he was not found reaping in the field where he,
McGee, and others had sown. In November he was attacking
Confederation in the House, and McGee with stern admonishing
eloquence was defending it against his assault.

In the succeeding months McGee's activity was as varied and

ceaseless as ever. He was still in very large demand as a lecturer, and
with personal trouble and expense he went long distances to deliver
lectures for the benefit of charities. One of his most famous addresses
was on The Mental Outfit of the New Dominion, delivered in Montreal
on November 4, 1867, in which he pleaded for the development of
mental self-reliance as an essential condition of political independence.
A literature to shape and express the mind of the new nation was as
imperative as self-governing institutions. At the time Canada had no
literature. Journalism, it is true, flourished like a green bay tree. In the
four provinces there were about one hundred and thirty journals, thirty of
which were published daily. But this ephemeral literature was
characterized by a narrowness of view, a local egotism, and a lamentable
absence of anything approaching a catholic spirit. In addition to
elevating the tone of journalism, McGee believed that Canadians with
national development at heart must encourage a literature "calculated to
our own meridian, and hitting home our own society, either where it is
sluggish or priggish, or wholly defective in its present style of culture".
Literary talent should be cherished as precious. He hoped that "if a native
book should lack the finish of a foreign one, as a novice may well be less
expert than an old hand, yet if the book be honestly designed, and
conscientiously worked up, the author shall be encouraged, not only for
his own sake, but for the sake of the better things which we look forward
to with hopefulness. I make this plea on behalf of those who venture
upon authorship among us because I believe the existence of a
recognized literary class will by and by be felt as a state and social
necessity." The new northern nation, notwithstanding that it possessed all
the benefits which Nature could possibly bestow, would still in his
estimation be impoverished if it failed to develop a cultural life. He
endeavoured to direct the attention of Canadians to the fact that there
should be built upon the political unity already attained a life of the mind
on which the vitality of a nation finally depended.

The cause of union which had fired McGee's mind since his
immigration to Canada was now attained. What was to be his future?
Political life had never failed to attract him, for he liked its intensities of
struggle. His future in Canadian politics was secure. Few public men of
the time were held in such esteem throughout the British provinces, and
none had so quickly jumped into prominence. His career was not closed
by his absence from the first cabinet of the Dominion. Macdonald had
confessed that his admission to a cabinet office could only be a matter of
short delay. Yet work other than that of public life attracted him. He had
never lost the ideal, born in his youth, of devoting himself to literature.
By temperament he was a man of letters. His vivid imagination sought
expression in the creation of what might be a permanent addition to
literature:

I dreamed a dream when the woods were green,

And my April heart made an April scene,
In the far, far distant land,
That even I might something do
That would keep my memory for the true,
And my name from the spoiler's hand!

From the summer of 1867, he looked forward to obtaining a

commissionership under the government, which would maintain him and
his family, while providing leisure for literary work. These were the
hopes shattered suddenly by his murder.
 During January and February, 1868, McGee was seriously ill in
Montreal, but in March he was back in Ottawa for the opening of
parliament. The crucial issue of the period was the inclusion of Nova
Scotia in the federation. A delegation of Nova Scotians headed by the
redoubtable Howe had gone to Britain to obtain the support of British
statesmen in the endeavour to release their province from the federation.
To neutralize their influence by stating the counter case, the Canadian
government in March sent over Tupper. To the Nova Scotian anti-
unionists—and they constituted a majority of the representatives of the
province—the little energetic doctor was anathema. With painstaking
bitterness, they assailed his appointment. On the evening of April 6, Dr.
Parker, a Nova Scotian representative, made a personal attack on Tupper,
demanding his recall. He declared that he was "utterly disqualified for
being a representative of the Dominion, and sending him only deepened
the disaffection of the sister province of Nova Scotia".

In reply to Parker, McGee declared that the motion to recall Tupper

was delivering Confederation a stab in the dark. "If he had been in
earnest in wishing to give the new system a fair trial, he would have said:
I do not think Mr. Tupper was the best choice, but since he has gone I
wish him all success for the sake of the union." In impassioned words
which show how poignantly his own bitter struggle with Fenianism was
on his mind, he argued that Tupper should not be judged by the transitory
ill-esteem in which he was held by his countrymen. "We should not
make a mere local or temporary popularity the test of the qualification of
a public servant. He who built on popularity built on a shifting sand. The
man who showed he was ready to suffer for his principles as well as
triumph with his principles was far beyond comparison with the mere
popularity hunter. It would be a base spirit to sacrifice the man who had
sacrificed himself for the sake of the union." No attentive
parliamentarian who heard these words could have foreseen that in little
more than an hour McGee himself was to be sacrificed for his opinions.

No less significant than his defence of Tupper was his plea that Nova
Scotia should await the action of time for the consolidation of the
provinces into a great nation, all parts of which would find justice. "I
have great reliance on the mellowing effects of time. It is not the lime,
and the sand, and the hair of the mortar, but the time which has taken to
temper it. And if time be so necessary an element in so rudimentary a
process as the mixing of mortar, of how much greater importance must it
be in the work of consolidating the confederation of these provinces.
Time, sir, will heal all existing irritations; time will mellow and refine all
points of contrast that seem so harsh to-day; time will come to the aid of
the pervading principles of impartial justice, which happily permeate the
whole land. By and by time will show the constitution of this Dominion
as much cherished in the hearts of the people of all its provinces, not
excepting Nova Scotia, as is the British constitution itself." Such was
McGee's last confession of faith. It lost none of its force in the grace and
beauty of its language.

He spoke at midnight. Shortly after one o'clock on the morning of the

7th, the debate closed. The members, while putting on their coats,
commented generally on McGee's speech; some thought that it was the
most effective they had ever heard him deliver. He lit his cigar, and in
company with Macfarlane, a very intimate friend, went down the board
walk towards his lodging. It was an exhilarating night, with a bright full
moon and the tonic air of early spring. McGee was in elated spirits.
Perhaps part of his light-heartedness was caused by the reflection that on
the morrow he would return to Montreal, where his wife and daughters
were, within a few days to celebrate his forty-third birthday. Letters from
home had informed him of the preparations. At what is now one of
Ottawa's busy corners, that of Sparks and Metcalfe Streets, he left his
friend, and alone walked to his lodging on Sparks Street. As he
endeavoured to open his door with a latch key, a slight figure glided up
and at close range fired a bullet into his head. There was no cry, only the
deadly crack of the pistol, and McGee pitched forward on his doorstep.
His work done, the assassin dashed away in the night, but left tell-tale
steps in the snow, later to assist in his conviction. Some inmates of the
house, who had not retired, immediately discovered the body, and soon
the dreary news was circulating through Ottawa and across the telegraph
wires to all parts of the Dominion.

The following afternoon, Sir John Macdonald before a gloomy

chamber gave expression to the public sorrow, and in token of it
adjourned the House. Meanwhile Ottawa was feverishly searched for the
assassin. The prison was soon filled with suspects. The Dominion
government offered $5,000 reward for information concerning the culprit
or culprits, and the two provinces, Quebec and Ontario, each offered
$2,500. Incriminating evidence quickly accumulated against Patrick
James Whelan, a comparatively young man, whose trial began on the
17th of the month. From the outset the chain of circumstantial evidence
against him was strong. He had long been implicated in the Fenian
movement, having been discharged from the army in Quebec for Fenian
sentiments. He had but recently come to Ottawa, and on the night of the
murder had been seen in the gallery of the house. After his arrest there
was found in his possession a revolver, one chamber of which had been
recently discharged. But the most conclusive of the many facts of
evidence was submitted by a French Canadian, Lacroix, who declared
that he saw Whelan commit the deed. Notwithstanding the weighty case
relentlessly built up by the prosecuting attorney the trial dragged wearily
into the following year. Finally, on February 11, 1869, Whelan, pleading
innocence to the end, met his death on the scaffold. It has remained
problematical how far he was the fatal instrument of the Fenian
brotherhood or how far his action, like that of the man who shot Lincoln,
was due merely to personal hate. The evidence would seem to make it
clear that Whelan did not receive instructions from a head centre outside
the country, but that he performed the deed to satisfy the hatred of
himself and a few Canadian Fenians whose identity is uncertain.

McGee died a martyr for the young Dominion. Such was the
judgment of contemporaries, and history need not reject it. On the day
following the murder, Sir John Macdonald described "how easy it would
have been for him, had he chosen, to have sailed along the full tide of
popularity with thousands and hundreds of thousands, without the loss of
a single plaudit, but he has been slain, and I fear slain because he
preferred the path of duty". From the time that he resolved to fight
Fenianism, his life was in danger. Had he been more passive, and
allowed the movement to wreck itself, he would not have incurred the
enmity of Whelan and his associates. But McGee never entered a cause
half-heartedly. He had the firm conviction that Fenianism was a menace,
not merely to Canada, but to Ireland. It represented an anarchical and
revolutionary spirit which long ago he had come to dread. It endeavoured
to overthrow the British Empire, which he considered a magnificent
instrument in spreading civilization. Hence he fought it with as much
intensity as he had formerly struggled for Irish independence, and his
guilt, to the minds of his opponents, was that of an apostate as well as of
an enemy.

As McGee's last speech was a plea for the conciliation of all members
of the new Dominion, so his last letter of public significance was a
passionate plea for reform in Ireland. Just two days before his death he
had dined with an old Ottawa friend, Alderman Goodwin, and after
dinner had excused himself to pen a letter to Lord Mayo, then chief
secretary for Ireland, which was described aptly by a contemporary as
having "struck the heart of the British nation like a cry for justice from
the grave". In a parliamentary speech, Lord Mayo had referred to
McGee's loyalty as that of a Canadian Irishman. McGee in his letter
endeavoured to make clear why Irishmen like himself were loyal in
Canada, and how the loyalty of those in Ireland might be won. Canada
did not have the abuses which in Ireland was the prime source of
discontent. There was no established church, no system of tenancy at
will, no poor laws, nor any need of them. Instead there was the
recognition of complete religious equality, a general acquisition of
property as the reward of well-directed industry, and the fullest local
control of revenues and resources. Such was the head-spring of Irish
loyalty in Canada, and "were it otherwise, we would be otherwise". This
letter is the best apology for the chequered career of the young Irish rebel
of 1848, who died twenty years later the champion of a British American
nationality, linked by bonds of sentiment to the Britain across the seas.

CHAPTER VII

CONCLUSION

McGee's position among the few outstanding fathers of Confederation

is secure. His work was not that of a constitutional architect giving
expression to political needs in the legal terms of a constitution. Nor was
he a party leader, subtly pulling together the strings guiding political
groups, and through the resulting combination carrying measures
beneficial to the community. In both these fields Sir John Macdonald
easily carries away most of the honours. McGee's task was that of
inspiration. His position was that of a prophet and a guide. Creative
statesmen fall into two categories—those who inspire a people to
establish new structures, and those who build in under their influence the
bricks and mortar of the new creation. McGee, in the most plastic period
of Canadian history, belonged to the former class. Throughout the brief
span of his life in Canada, he had been the untiring advocate of union
amongst the colonies. He had championed it in the press and on public
platforms from Lake Huron to the Atlantic. In the legislature, he had
pushed it forward through the weary bickerings over much smaller
issues. He had made the colonists realize that to them there was no
subject of equal magnitude. This was the prime question of their destiny.

Coming to the Canadas as a stranger, his mind was not cramped by

local patriotism nor handicapped by the shortness of vision characteristic
of many colonial leaders. He saw the common interests of all the
colonies to a degree that was difficult with men who had matured within
the confines of one, and who were content to worship only at its shrine.

He had an additional advantage. He had been reared in an old

community with long traditions and in possession of that virile
community-consciousness which we call nationality. His mind had
developed in contact with a group of young brilliant men who sought to
revivify the life of their nation, and who went to its traditions for
inspiration. McGee never lost the effect of such experiences and
aspirations. The vision of giving new vitality to a nation and setting it on
the path of fresh development continued to stir his imagination. When he
came to Canada, he did not find an old community, as in Ireland, in need
of inspiration for fresh accomplishments; he found all the elements
necessary for the building of a new northern nation, and the prospect of
assisting its creation was the spur of his Canadian career.

Union of the colonies was the first and most important step towards
the attainment of a national existence. It was the essential foundation for
everything else. But McGee did not overlook other and subsidiary
policies necessary for the same end. That on which he had laid most
emphasis was the development of a broad-minded national spirit which
would sponge out from politics the influence of sectarian and sectional
interests. Tolerance of the differences of race and creed must, he argued,
be the corner stone of the Dominion. There was need of emphasizing this
doctrine, for the parochialism of colonial government and the seclusion
of colonial society tended to shut out the healthy air of large affairs, and
develop a pettiness of mind and an intolerance of spirit. The differences
between the French and the English—differences of race and creed—
seemed to be an insurmountable obstacle to the emergence of a national
community embracing them all. But McGee was not despondent over
such differences. He believed that the task of the new nationality was to
reconcile them through toleration. In 1865, in St. John, he declared that
"the bilingual line which divides us socially is one of the difficulties of
the government of the country. But though a difficulty it is by no means a
serious danger, unless it were to be aggravated by a sense of injustice,
inflicted either by the local French majority on the English minority, or
by the English majority on the French minority. So long as we respect in
Canada the rights of minorities, told either by tongue or creed, we are
safe, for so long it will be possible for us to be united; but when we cease
to respect those rights, we will be in the full tide towards that madness
which the ancients considered the gods sent to those whom they wished
to destroy."

It is always difficult to determine accurately the influence of a

political educator. There is no exception in the case of McGee. But there
is not the slightest doubt that his effect on the colonial mind was very
considerable. While he was expounding throughout the country his great
cause, a number of young and able men were growing to maturity who
later bore eloquent testimony to the penetrating influence of his teaching.
The prominent members of this group—H. J. Morgan, Charles Mair, R.
J. Haliburton, G. T. Denison, and W. A. Foster—formed a few years after
McGee's death the "Canada First" party, dedicated to the task of
advancing the cause of Canadian nationality. In this brilliant party,
McGee left disciples to champion all that he had projected. In 1871, their
ideas and visions found expression in a lecture of W. A. Foster, entitled
Canada First, or Our New Nationality. Foster gave to McGee the
premier position among those instrumental in arousing a Canadian
national idealism. He paid the warm homage of himself and his
associates in a passage remarkable alike for its passionate eloquence and
for its unstinted admiration of the man who inspired it:
There is a name I would fain approach with befitting reverence, for it casts
athwart memory the shadow of all those qualities that man admires in man. It
tells of one in whom the generous enthusiasm of youth was but hallowed by
the experiences of cultured manhood; of one who lavished the warm love of
an Irish heart on the land of his birth, yet gave a loyal and true affection to the
land of his adoption; who strove with all the power of genius to convert the
stagnant pool of politics into a stream of living water; who dared to be
national in the face of provincial selfishness, and impartially liberal in the
teeth of sectarian strife; who from Halifax to Sandwich sowed broadcast the
seeds of a higher national life, and with persuasive eloquence drew us closer
together as a people, pointing out to each what was good in the other,
wreathing our sympathies and blending our hopes; yes! one who breathed into
our new Dominion the spirit of a proud self-reliance, and first taught
 Canadians to respect themselves. Was it a wonder that a cry of agony rang
throughout the land when murder, foul and most unnatural, drank the life-
blood of Thomas D'Arcy McGee?

The memory and influence of McGee lived not merely in the counsels
of the "Canada First" party, but in the efforts of Canadian statesmen in
succeeding years to make Canada strong within herself. Even when
leaders appeared who may have forgotten his name and had not heard in
the legislature or on the public platform his silver speech, their work for
the completion of Canadian autonomy was but a fulfilment of what he
had advocated. Canada as a self-governing nation, linked fraternally to
Britain and other parts of the Empire, was McGee's goal for the
Canadian people. Since Confederation they have been steadily advancing
towards it, and thus paying homage to the strength and vision of
McGee's ideals.

McGee has importance in Canadian history for other reasons than his
statesmanship. He holds no mean place in Canadian literature. Historical
myth puts into the mouth of Wolfe the remark that he would sooner have
written Gray's "Elegy" than take Quebec. The poet may be greater than
the soldier, and similarly the literary artist may be placed above the
statesman; yet statecraft has drawn fervid minds from poetry to political
action. It drew McGee. While, in temperament and aspiration, he was a
man of letters, so resistless was the attraction of politics that in it he
expended most of his energies. But any account of his life which would
leave out of consideration McGee as a littérateur would be incomplete.
Something has already been said about his oratory. A native oratory was
one of the most distinctive elements in his equipment as he started on the
path to fame. Yet from the outset he used his pen more frequently than
his tongue. From his first arrival in America to his death, he wrote
continuously prose and poetry.

Most of this literary output found expression in the journals with

which he had been connected, but he left to his name a goodly number of
volumes dealing with historical and biographical subjects. Of these two
have already been mentioned as contributing to the cause of Canadian
Confederation, Notes on Federal Government Past and Present and
Speeches on British American Union. All the others deal with Irish
history and biography, which next to living political causes engaged
McGee's imagination. The most noted of these books was his Popular
History of Ireland, on which he had begun earnest labour in 1858, but
which exacting political activities had prevented him from finishing till
1863. On many an evening within these years, he would retire to his
room from the battles of parliamentary debate and, forgetful for the time
being of Canadian problems, would trace out the struggle of the Vikings
for Ireland or some other dramatic phase of Irish history.

Within his life-time no complete collection of his poems was made.

They appeared chiefly in the various newspapers on both sides of the
Atlantic to which he had contributed. The year after his death they were
collected and published by his friend Mrs. Sadlier. One little volume he
himself published in 1858, Canadian Ballads and Occasional Verses. It
was a worthy tribute to his interest in the history of his newly adopted
country, and was addressed to those who looked forward to the
development of the colonies into a great new northern nation. The
subject matter of his verses is varied. Many deal with the affections;
others are religious in sentiment; but the greater number are patriotic and
historical. They are concerned with the saints and heroes of Ireland's
story, from St. Patrick to Smith O'Brien. They throb with the fervour of a
patriot as they tell of Innisfail, the Ireland of ancient times, and of how

Long, long ago, beyond the misty space

Of twice a thousand years,
In Erin old there dwelt a mighty race,
Taller than Roman spears;
Like oaks and towers, they had a giant grace,
Were fleet as deers,
With winds and wave they made their 'biding place,
These Western shepherd-seers.

McGee's imagination revelled in the traditions and myths of the Celts.

He expressed that brooding melancholy over the past which has ever
been the pervading sentiment of Irish poetry. He believed that the Celtic
race had a soul that was chastened by past misfortunes, and yet was not
without hope in the present. He invoked it in the lines:

Soul of my race! Soul eternal!

That liveth through evil and time—
 That twineth still laurels all vernal,
As if laurels could once more be thine!
Oh hear me, oh cheer me, be near me,
Oh guide me or chide me alway,
But do not fly from me or fear me—
I'm all clay when thou, Soul, art away.

McGee's poetry was shaped largely by the group of Young Ireland

who taught that verse might be used as a convenient means of drawing
upon Irish traditions for the purpose of arousing a national
consciousness. From its nature such poetry has limitations. It must fail to
win the universal appeal of verse with no national end to serve. McGee
was not limited in his allegiance to Ireland. His Canadian Ballads were
inspired by incidents in Canadian history, and were intended to show the
fertility of Canadian annals in subjects adaptable to verse. It was his
belief that "of all the forms of patriotism, a wise, public-spirited
patriotism in literature is not the least admirable. It is, indeed, glorious to
die in battle in defence of our homes or altars; but not less glorious is it
to live to celebrate the virtues of our heroic countrymen, to adorn the
history, or to preserve the traditions of our country".

As might be expected in the work of a man enmeshed in the ceaseless

activities of public life, to whom poetry was of necessity an embroidery
to other activities, his compositions are uneven. They are always
spontaneous, but frequently show a roughness that a painstaking
workmanship would have removed. Yet there are bursts of genuine lyric
quality that will receive the commendation of even the critical. Of a
simple beauty are the lines imitated from the Irish and named A
Contrast:

I.

Bebinn is straight as a poplar,

Queenly and comely to see,
But she seems so fit for a sceptre,
She never could give it to me.
Aine is lithe as a willow,
 And her eye, whether tearful or gay,
So true to her thought, that in Aine
I find a new charm every day.

II.

Bebinn calmly and silently sails

Down life's stream like a snow-breasted swan;
She's so lonesomely grand, that she seems
To shrink from the presence of man.
Aine basks in the glad summer sun,
Like a young dove let loose in the air;
Sings, dances, and laughs—but for me
Her joy does not make her less fair.

III.

Oh! give me the nature that shows

Its emotions of mirth or of pain,
As the water that glides, and the corn that grows,
Show shadow and sunlight again.
Oh! give me the brow that can bend,
Oh! give me the eyes that can weep,
And give me a heart like Lough Neagh,
As full of emotions and deep.

To Gavan Duffy, the warmest of his friends among the Young Ireland
group, he wrote lines that expressed a yearning for an old companionship
amid old scenes:

Oh! for one week amid the emerald fields,

Where the Avoca sings the song of Moore;
Oh! for the odor the brown heather yields,
To glad the pilgrim's heart on Glenmalur!

Yet is there still what meeting could not give,

A joy most suited of all joys to last;
For, ever in fair memory there must live
The bright, unclouded picture of the past.
 Old friend! the years wear on, and many cares
And many sorrows both of us have known;
Time for us both a quiet couch prepares—
A couch like Jacob's, pillow'd with a stone.

And oh! when thus we sleep may we behold

The angelic ladder of the Patriarch's dream;
And may my feet upon its rungs of gold
Yours follow, as of old, by hill and stream!

Of his Canadian ballads one of the best known is The Arctic Indian's
Faith:

I.

We worship the spirit that walks unseen

Through our land of ice and snow:
We know not His face, we know not His place,
But His presence and power we know.

II.

Does the Buffalo need the Pale-face word

To find his pathway far?
What guide has he to the hidden ford,
Or where the green pastures are?
Who teacheth the Moose that the hunter's gun
Is peering out of the shade—
Who teacheth the doe and the fawn to run
In the track the Moose has made?

III.

Him do we follow, Him do we fear—

The spirit of earth and sky;—
Who hears with the Wapiti's eager ear
His poor red children's cry.
 Whose whisper we note in every breeze
That stirs the birch canoe—
Who hangs the reindeer moss on the trees
For the food of the Caribou.

IV.

That Spirit we worship who walks unseen

Through our land of ice and snow:
We know not His face, we know not His place,
But His presence and power we know.

McGee's power as an orator deserves special mention in this

concluding chapter. There are few orators whose speeches have literary
value. Supreme eloquence is rare and generally transitory. It is inspired
by the gravity of great events or dramatic situations. When the vivid
circumstances have passed, the printed sentences divorced from the
inspiring presence of the orator lose their former magic influence. Thus,
most great speeches come down in history as a feeble echo of what they
had been when delivered. Those of Edmund Burke are an exception that
prove the rule. McGee was an orator of great power, and his orations,
delivered without the use of notes, live as literature. Something of the
beauty of his expressions may be gathered from the few quotations on
preceding pages. But these quotations do little to recall their thrilling
effect when they were delivered by McGee. Leading contemporaries
agreed in giving him the first position amongst the orators of
Confederation, and the verdict of contemporaries on such a subject must
be accepted. Sir Charles Tupper, on hearing the news of McGee's death,
remarked that "the grave has closed over the most eloquent man in
Canada." The Globe, in an editorial the day after his assassination, stated
that "whether his hearers sympathized or not with what he said, it was
impossible for anyone not to acknowledge that he was marvellously
eloquent; that his words were fitly chosen, and gave every intimation of
masterly power.... His wit—his power of sarcasm—-his readiness in
reply—his aptness in quotation—his pathos which melted to tears, and
his broad humour which convulsed with laughter—were all undoubtedly
of a very high order. Among the orators of Canada, either within or
without the House, he has not, we believe, left his equal, and even his
opponents will miss the speeches in which he developed his plans for
promoting the greatness of Canada." This judgment is all the more
convincing in that the Globe had been for some years previous hostile to
McGee.

Joseph Howe had won many laurels as an orator, yet the brilliant
French-Canadian writer, Hector Fabre, considered him inferior to
McGee. "Mr. Howe is well adapted to the tribune; he pleases, he amuses,
he charms; but a severer taste would say that his is far from the brilliant
eloquence, the irreproachable diction, the constantly pure style, the
breadth of views and the rectitude of ideas of Mr. McGee. To my mind
Mr. McGee is a nearly perfect orator, and one who in many senses has no
superior."

Of McGee's domestic and private life, little need be said. It was happy
in the highest degree. He was married in the period of his association
with Young Ireland, and his wife shared the subsequent adventures of his
chequered career, and survived his tragic death. His home presented to
all who entered it a charming circle. McGee, with his family, was like a
joyous boy. He would often be found romping on the floor with his baby
daughter. Of his children only two daughters survived, one of whom took
the veil. A genial, convivial nature and an ever sparkling humour won
him friends in every part of Canada. One of the many tokens of esteem
on the part of his townsfolk in Montreal was the present of a handsome
furnished house in one of the best districts of the city. Although an
Irishman and a very devout Catholic, he gained the warm homage of the
Scotch Presbyterian population in Lower Canada, a homage deeper than
that bestowed by the Scotch on any of their own countrymen. At the old
Irish and Scottish festival of Hallowe'en he had been an ever welcome
speaker in the St. Andrew's Society. It is interesting to note that on the
Hallowe'en after his death, thirty-seven of the forty-six poems competing
for prizes contained some allusion to him, and one lamented his absence
in Scotland's old dialect:

Ah! wad that he were here the nicht,

Whase tongue was like a faerie lute!
But vain the wish: McGee! thy might
Lies low in death—thy voice is mute.
He's gane, the noblest o' us a'—
Aboon a' care o' worldly fame;
 An' wha sae proud as he to ca'
Our Canada his hame?

The gentle maple weeps an' waves

Aboon our patriot-statesman's heed;
But if we prize the licht he gave,
We'll bury feuds of race and creed.
For this he wrocht, for this he died;
An' for the luve we bear his name,
Let's live as brithers, side by side,
In Canada, our hame.

These simple Scotch verses strike the most memorable fact respecting
McGee. His name should live in Canadian History as a statesman, orator,
and poet. But he should be remembered for an additional reason. The
Dominion, for which he laboured, grew, as he prophesied that it would
grow, from the Atlantic to the Pacific, and its scattered provinces,
flattened out over a vast territory, are bound together by the steel lines of
trans-continental railways. Yet such material bases of union must fail to
hold together the different sects and races inhabiting the Dominion,
unless Canadians cherish what McGee passionately advanced, the spirit
of toleration and goodwill as the best expression of Canadian nationality.

BIBLIOGRAPHY

No adequate biography of Thomas D'Arcy McGee has hitherto been

written. Consequently the student of his life must depend upon sundry
sources of information. Sir Charles Gavan Duffy's books, Young Ireland
(New York, 1881), Four Years of Irish History (London, 1883), and My
Life in Two Hemispheres (London, 1898) contain material on McGee's
adventures as a Young Irelander.

For the study of his Canadian career, his own Speeches and
Addresses, chiefly on the Subject of British-American Union (London,
1865) is of prime interest. This volume comprises his leading speeches
on the subject of Confederation, but many more of his addresses must be
sought for in the columns of Canadian newspapers, particularly in the
Montreal Gazette. The Canadian Freeman, published in Toronto from
1858 to 1869, was a Catholic paper which gave special place to McGee's
views. Of course, the New Era is also of interest. In the British American
Magazine for August and October, 1863, McGee wrote articles on
British American nationality. A few of his remarks in parliament on the
same subject may be found in Thompson's Mirror of Parliament for
1860. Much interesting material will be found in the Memoirs of Ralph
Vansittart (Toronto, 1924) by Edward Robert Cameron, a personal friend
of McGee. W. A. Foster, Canada First (Toronto, 1890; with intr. by
Goldwin Smith) is worth consulting for a contemporary opinion on
McGee's influence over the younger generation of Canadians. George W.
Ross, Getting into Parliament and After (Toronto, 1913) has a good, if
brief, description of McGee as an orator. Joseph Pope, The Memoirs of
the Right Hon. Sir John A. Macdonald (Ottawa, 1894) contains some
information of interest. The Macdonald Papers in the Dominion
Archives, have a fund of material on the movement of Confederation,
with which McGee was so intimately connected. Sir Charles Tupper,
Recollections of Sixty Years (London, 1914) has a few notes of interest.

The following brief sketches and studies may be mentioned: Fennings

Taylor, Thomas D'Arcy McGee: Sketch of His Life and Death (Montreal,
1868). Henry J. O'C. Clarke, A Short Sketch of the Life of Thomas D'Arcy
McGee (Montreal, 1868). N. F. Davin, The Irishman in Canada
(Toronto, 1877), devotes a few pages to McGee. Charles Dent, Canadian
Portrait Gallery, (Toronto, 1881), volume III, has a sketch of McGee's
life. Robert McGibbon, Thomas D'Arcy McGee: An Address Before the
St. Patrick's Society of Sherbrooke (Montreal 1884). J. K. Foran, Thomas
D'Arcy McGee as an Empire Builder (Ottawa, 1906), an address before
the Empire Club of Toronto. H. O. Hammond, Confederation and Its
Leaders (Toronto, 1917), contains a brief chapter on McGee. W. S.
Wallace, Growth of Canadian National Feeling (Canadian Historical
Review, June, 1920), discusses McGee's part in the creation of a
Canadian national sentiment. D. C. Harvey, Thomas D'Arcy McGee, the
Prophet of Canadian Nationality (University of Manitoba, 1923)
describes McGee as a Canadian nationalist and quotes from his speeches.
 McGee's collected poems were edited and published by Mrs. Sadlier
(New York, 1869). Mrs. Sadlier's introduction contains some valuable
information concerning McGee's life.

The following is a list of the more important of McGee's other books:

O'Connell and His Friends (Boston, 1845); Historical Sketches of Irish
Settlers in America (Boston, 1855); Catholic History of North America
(Boston, 1855); Life of Bishop Maginn (New York, 1857); Canadian
Ballads and Occasional Verses (Toronto, 1858); The Irish Writers of the
17th Century (Dublin, 1863); Popular History of Ireland (New York,
1863); and Notes on Federal Governments Past and Present (Montreal,
1865).
 *** END OF THE PROJECT GUTENBERG EBOOK THOMAS
D'ARCY MCGEE ***

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