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 CHAPTER 12
TACTICAL DECISION MAKING
QUESTIONS FOR WRITING AND DISCUSSION

1. A tactical decision is short-run in nature; it 11. Complementary effects may make it more
involves choosing among alternatives with expensive to drop a product, as the dropped
an immediate or limited end in view. A stra- product has a negative impact on other
tegic decision involves selecting strategies products.
that yield a long-term competitive advan-
tage. 12. A manager can identify alternatives by using
his or her own knowledge and experience
2. Depreciation is an allocation of a sunk cost. and by obtaining input from others who are
This cost is a past cost and will never differ familiar with the problem.
across alternatives.
13. No. Joint costs are irrelevant. They occur
3. The salary of a supervisor in an accept or
regardless of whether the product is sold at
reject decision is an example of an irrelevant
the split-off point or processed further.
future cost.
4. If one alternative is to be judged superior to 14. Yes. The incremental revenue is $1,400,
another alternative on the basis of cash-flow and the incremental cost is only $1,000,
comparisons, then cash flows must be ex- creating a net benefit of $400.
pressed as an annual amount (or periodic 15. Regardless of how many units are pro-
amount); otherwise, consideration must be duced, fixed costs remain the same. Thus,
given to the time value of the nonperiodic fixed costs do not change as product mix
cash flows. changes.
5. Disagree. Qualitative factors also have an 16. No. If a scarce resource is used in producing
important bearing on the decision and may,
the two products, then the product providing
at times, overrule the quantitative evidence
the greatest contribution per unit of scarce
from a relevant costing analysis.
resource should be selected. For more than
6. The purchase of equipment needed to pro- one scarce resource, linear programming
duce a special order is an example of a fixed may be used to select the optimal mix.
cost that is relevant.
17. If a firm is operating below capacity, then a
7. Relevant costs are those costs that differ price that is above variable costs will in-
across alternatives. Differential costs are the crease profits. A firm may sell a product be-
differences between the costs of two alter- low cost as a loss leader, hoping that many
natives. customers will purchase additional items
8. Depreciation is a relevant cost whenever it is with greater contribution margins. Grocery
a future cost that differs across alternatives. stores often use this strategy.
Thus, it must involve a capital asset not yet
18. Different prices can be quoted to customers
acquired.
in markets not normally served, to noncom-
9. Past costs can be used as information to peting customers, and in a competitive bid-
help predict future costs. ding setting.
10. Yes. Suppose, for example, that sufficient 19. Linear programming is used to select the
materials are on hand for producing a part optimal product mix whenever there are mul-
for two years. After two years, the part will tiple constrained scarce resources.
be replaced by a newly engineered part. If
there is no alternative use of the materials, 20. An objective function is the one to be max-
then the cost of the materials is a sunk cost imized (or minimized) subject to a set of
and not relevant in a make-or-buy decision. constraints. A constraint restricts the possi-
ble values of variables appearing in the ob-
jective function. Usually, a constraint is con-

391
 cerned with a scarce resource. A constraint 22. To solve a linear programming problem
set is the collection of all constraints for a graphically, use the following four steps: (1)
given problem. graph each constraint, (2) identify the feasi-
ble set of solutions, (3) identify all corner
21. A feasible solution is a solution to a linear
points in the feasible set, and (4) select the
programming problem that satisfies the
corner point that yields the optimal value for
problem’s constraints. The feasible set of
the objective function. Typically, when a li-
solutions is the collection of all feasible solu-
near programming problem has more than
tions.
two or three products, the simplex method
must be used.

392
 EXERCISES

12–1

The correct order is: D, E, B, F, C, A.

12–2

Situation Flexible Resource Committed Resource Committed Resource

Short Term Multiple Periods
A Forms & supplies Purchasing agents
Telephone/internet
fees
Office equipment
B Counter staff Paper supplies Building and parking lot
Food Advertising lease
Utilities
C Substitute help Lawn mower oil Power mower
Gasoline Weed eater
Pickup truck

12–3

1. The two alternatives are to make the component in house or to buy it from the
outside supplier.

2. Alternatives Differential
Make Buy Cost to Make
Direct materials $ 2.95 — $ 2.95
Direct labor 0.40 — 0.40
Variable overhead 1.80 — 1.80
Purchase cost — $6.50 (6.50)
Total relevant cost $ 5.15 $6.50 $ (1.35)
Chesbrough should make the component in house because operating income
will decrease by $27,000 ($1.35 × 20,000) if it is purchased from Berham Elec-
tronics.

393
12–4

1. Alternatives Differential
Make Buy Cost to Make
Direct materials $ 2.95 — $ 2.95
Direct labor 0.40 — 0.40
Variable overhead 1.80 — 1.80
Avoidable fixed overhead 1.85 — 1.85
Purchase cost — $6.50 (6.50)
Total relevant cost $ 7.00 $6.50 $ (0.50)

2. Chesbrough should purchase the component from Berham Electronics be-

cause operating income will increase by $10,000 ($0.50 × 20,000).

12–5

1. Regulars Seasonals Total

Sales revenue $135,000 $15,000 $150,000
Less: Variable expenses 50,000 8,600 58,600
Contribution margin $85,000 $6,400 $91,400
Less: Direct fixed expenses 3,000 1,200 4,200
Segment margin $82,000 $5,200 $ 87,200
Less: Common fixed expenses 60,000
Operating income $ 27,200

2. Dropping the seasonals line will reduce operating income by $5,200.

394
12–6

1. If Product C is dropped, profit will decrease by $15,000 since the avoidable

direct fixed costs are only $55,000 ($80,000 – $25,000). Depreciation is not re-
levant.

2. A new income statement, assuming that C is dropped and demand for B de-
creases by 10 percent, is given below (amounts are in thousands).
A B Total
Sales revenue $1,800 $1,440 $3,240
Less: Variable expenses 1,350 900 2,250
Contribution margin $450 $ 540 $990
Less: Direct fixed expenses 150 300 450
Segment margin $300 $ 240 $ 540
Less: Common fixed expenses 340
Operating income $ 200
Operating income will decrease by $50,000 ($250,000 – $200,000).

12–7

1. Direct materials $ 8.00

Direct labor 10.00
Variable overhead 4.00
Relevant cost per unit $22.00

Yes, Thomson should accept the special order, because operating income
will increase by $68,000 [($24 − $22) × 34,000].

395
12–7 Concluded

2. Additional revenue ($24 × 34,000) $816,000

Less:
Direct materials ($8 × 34,000) 272,000
Direct labor ($10 × 34,000) 340,000
Variable overhead ($4 × 34,000) 136,000
Contribution margin $68,000
Additional packing cost ($6,000 × 7)* 42,000
Increase in income $26,000

* 34,000/5,000 = 6.8, which is rounded up to 7 to reflect the lumpy nature of

the packing capacity (since additional capacity is purchased in 5,000 unit in-
crements)

Yes, the special order should be accepted because income will increase by
$26,000.

12–8

1. Direct materials $ 9.00

Direct labor 6.50
Variable overhead 2.00
Sales commission 1.75
Relevant cost per unit $19.25

No, Melton should not accept the special order, because operating income
will decrease by $8,750 [($19.25 − $18) × 7,000].

2. Direct materials $ 9.00

Direct labor 6.50
Variable overhead 2.00
Relevant cost per unit $17.50

Yes, Melton should accept the special order, because operating income will
increase by $3,500 [($18.00 − $17.50) × 7,000].

396
12–9

1. Sales $ 293,000
Costs 264,000
Operating profit $ 29,000

2. Sell Process Further Difference

Revenues $40,000 $73,700 $33,700
Further processing cost 0 23,900 23,900
Operating income $40,000 $49,800 $ 9,800
The company should process Delta further, because operating profit would
increase by $9,800 if it were processed further. (Note: Joint costs are irrele-
vant to this decision, because the company will incur them whether or not
Delta is processed further.)

12–10

1. ($30 × 2,000) + ($60 × 4,000) = $300,000

2. Juno Hera
Contribution margin $30 $60
÷ Pounds of material ÷ 2 ÷ 5
Contribution margin/pound $15 $12
Norton should make the 2,000 units of Juno, then make Hera.
2,000 units of Juno × 2 = 4,000 pounds
16,000 pounds – 4,000 pounds = 12,000 pounds for Hera
Hera production = 12,000/5 = 2,400 units
Product mix is 2,000 Juno and 2,400 Hera.
Total contribution margin = (2,000 × $30) + (2,400 × $60)
= $204,000

397
12–11

1. Basic Standard Deluxe

Price $ 9.00 $30.00 $35.00
Variable cost 6.00 20.00 10.00
Contribution margin $ 3.00 $10.00 $25.00
÷ Machine hours ÷ 0.10 ÷ 0.50 ÷ 0.75
Contribution margin/MHr. $30.00 $20.00 $33.33
The company should sell only the deluxe unit with contribution margin per
machine hour of $33.33. Sealing can produce 20,000 (15,000/0.75) deluxe units
per year. These 20,000 units, multiplied by the $25 contribution margin per
unit, would yield total contribution margin of $500,000.

2. Produce and sell 12,000 deluxe units, which would use 9,000 machine hours.
Then, produce and sell 50,000 basic units, which would use 5,000 machine
hours. Then produce and sell 2,000 standard units, which would use the re-
maining 1,000 machine hours.
Total contribution margin = ($25 × 12,000) + ($3 × 50,000) + ($10 × 2,000)
= $470,000

12–12

1. COGS + Markup(COGS) = Sales

$144,300 + Markup($144,300) = $206,349
Markup($144,300) = $206,349 – $144,300
Markup = $62,049/$144,300
Markup = 0.43, or 43%

2. Direct materials $ 800

Direct labor 1,600
Overhead 3,200
Total cost $ 5,600
Add: Markup 2,408
Initial bid $ 8,008

398
12–13

1. COGS + Markup(COGS) = Sales

$1,000,000 + Markup($1,000,000) = $1,250,000
Markup($1,000,000) = $1,250,000 – $1,000,000
Markup = $250,000/$1,000,000
Markup = 0.25, or 25%

2. Price = $43,000 + (0.25 × $43,000) = $53,750

12–14

1. Model A-4 Model M-3

Contribution margin $24 $ 15
÷ Hours on lathe ÷ 6 ÷ 3
Contribution margin/hours on lathe $ 4 $ 5
Model M-3 has the higher contribution margin per hour of drilling machine
use, so all 12,000 hours should be spent producing it. If that is done, 4,000
(12,000 hours/3 hours per unit) units of Model M-3 should be produced. Zero
units of Model A-4 should be produced.

2. If only 2,500 units of Model M-3 can be sold, then 2,500 units should be pro-
duced. This will take 7,500 hours of drilling machine time. The remaining
4,500 hours should be spent producing 750 (4,500/6) units of Model A-4.

399
12–15

1. Model 14-D Model 33-P

Contribution margin $ 12 $ 10
÷ Hours on lathe ÷ 4 ÷ 2
Contribution margin/hours on lathe $ 3 $ 5
Model 33-P has the higher contribution margin per hour of lathe use, so all
12,000 hours should be spent producing it. If that is done, 6,000 (12,000
hours/2 hours per unit) units of Model 33-P should be produced. Zero units of
Model 14-D should be produced.

2. If only 5,000 units of Model 33-P can be sold, then 5,000 units should be pro-
duced. This will take 10,000 hours of lathe time. The remaining 2,000 hours
should be spent producing 500 (2,000/4) units of Model 14-D.

12–16

1. Let X = Number of Model 14-D produced

Let Y = Number of Model 33-P produced
Maximize Z = $12X + $10Y (objective function)
4X + 2Y ≤ 12,000 (lathe constraint)
X ≤ 2,000 (demand constraint)
Y ≤ 5,000 (demand constraint)
X≥0
Y≥0

400
12–16 Continued

2.
Y

6,000

5,000 C
B

4,000

3,000

2,000 D

1,000

A E X
0 1,000 2,000 3,000 4,000 5,000
Solution: The corner points are points A, B, C, D, and E. The point of intersec-
tion of the linear constraints is obtained by solving the two equations simul-
taneously.

Corner Point X-Value Y-Value Z = $12X + $10Y

A 0 0 $ 0
B 0 5,000 50,000
C 500 5,000 56,000
D 2,000 2,000 44,000
E 2,000 0 24,000
*The intersection values for X and Y can be found by solving the simultane-
ous equations:

401
12–16 Concluded

Corner Point C:
Y = 5,000
4X + 2Y = 12,000
4X + 2(5,000) = 12,000
4X = 2,000
X = 500
Z = $12(500) + $10(5,000) = $56,000

Corner Point D:
X = 2,000
4X + 2Y = 12,000
4(2,000) + 2Y = 12,000
2Y = 4,000
Y = 2,000
Z = $12(2,000) + $10(2,000) = $44,000
Optimal solution is Point C, where X = 500 units and Y = 5,000 units.

3. At the optimal level, the contribution margin is $56,000.

12–17

1. Let X = Number of Product A produced

Let Y = Number of Product B produced
Maximize Z = $30X + $60Y (objective function)
2X + 5Y ≤ 6,000 (direct material constraint)
3X + 2Y ≤ 6,000 (direct labor constraint)
X ≤ 1,000
Y ≤ 2,000
X≥0
Y≥0

402
12–17 Concluded

2.
Y

3,000

2,000

1,000 D
C

A B X
0 1,000 2,000 3,000
Solution: The corner points are the origin, the points where X = 0, Y = 0, and
where two linear constraints intersect. The point of intersection of the two li-
near constraints is obtained by solving the two equations simultaneously.
Corner Point X-Value Y-Value Z = $30X + $60Y
A 0 0 $ 0
B 1,000 0 30,000
C 1,000 800 78,000*
D 0 1,200 72,000
*The values for X and Y are found by solving the simultaneous equations:
X = 1,000
2X + 5Y = 6,000
2(1,000) + 5Y = 6,000
Y = 800
Z = $30(1,000) + $60(800) = $78,000
Optimal solution: X = 1,000 units and Y = 800 units

3. At the optimal level, the contribution margin is $78,000.

403
12–18

1. The amounts Heath has spent on purchasing and improving the Silverado are
irrelevant because these are sunk costs.

2. Alternatives
Cost Item Restore Silverado Buy Dodge Ram
Transmission $2,400
Water pump 400
Master cylinder 1,700
Sell Silverado — $(9,400)
Cost of new car — 12,300
Total $4,500 $ 2,900
Heath should sell the Silverado and buy the Dodge Ram because it provides a
net savings of $1,600.
Note: Heath should consider the qualitative factors. If he restored the Silvera-
do, how much longer would it last? What about increased license fees and in-
surance on the newer car? Could he remove the stereo and put it in the
Dodge Ram without decreasing the Silverado’s resale value by much?

12–19

1. Make Buy
Direct materials $360,000 —
Direct labor 120,000 —
Variable overhead 100,000 —
Fixed overhead 88,000 —
Purchase cost — $640,000 ($16 × 40,000)
Total relevant costs $668,000 $640,000
Sherwood should purchase the part.

2. Maximum price = $668,000/40,000 = $16.70 per unit

3. Income would increase by $28,000 ($668,000 – $640,000).

404
12–20

1. Make Buy
Direct materials $360,000 —
Direct labor 120,000 —
Variable overhead 100,000 —
Purchase cost — $640,000 ($16 × 40,000)
Total relevant costs $580,000 $640,000
Sherwood should continue manufacturing the part.

2. Maximum price = $580,000/40,000 = $14.50 per unit

3. Income would decrease by $60,000 ($640,000 – $580,000).

405
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Restor'd to the British Druids
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Title: Stonehenge, a Temple Restor'd to the British Druids

Author: William Stukeley

Release date: March 6, 2020 [eBook #61567]

Most recently updated: October 17, 2024

Language: English

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*** START OF THE PROJECT GUTENBERG EBOOK STONEHENGE, A

TEMPLE RESTOR'D TO THE BRITISH DRUIDS ***
Auctori d.d. Observantiæ ergo J. V. gucht Sculptor
 S TO N E HE N G E
A

T E M P L E

R E S TO R ’ D

TO T H E

British D R U I D S.

By W I L L I A M S T U K E L E Y, M. D.
Rector of All Saints in S t a m f o r d.

——Deus est qui non mutatur in ævo. Manilius.

L O N D O N:
Printed for W. I n n y s and R. M a n b y, at the West End
of St. Paul’s.
Mdccxl.
 To His G R A C E

P E R E G R I N E
Duke of Ancaster and Kesteven,
Hereditary Lord Great Chamberlain of
E n g l a n d, &c. &c.
May it please your Grace,

T O accept of this attempt to illustrate one of the noblest antiquities

now left upon earth. I am confident your Grace will not dislike it,
either because it is a religious antiquity, or because it belongs to our
own country.
Your Grace best shews your regard to religion, by a constant
attendance on its duties, in the service of the church; and by a
regular practice of its precepts, in their whole extent. And as you are
justly sensible, the foundation of religion rests on a careful
observance of the sabbath: you not only study to encourage it, by
your own great example; but likewise discountenance, that too
fashionable custom of travelling on Sundays, and other profanations
thereof: which are the sure root of national corruption, the sure
presage of national ruin.
Nor are your Grace’s virtues more conspicuous, in your religious
and moral character, than in the love of your country. This you inherit
with the blood that runs in your veins; this you derive from an
immemorial series of noble ancestors, renowned in our annals, for
their steady allegiance to the sovereign power; for their vigor in
support of the constitution both in church and state; that have often
hazarded and ruined their fortunes, and poured out their blood, in its
defence. I might instance particularly, the great part they bore in the
Reformation, the Restoration and the Revolution.
After the honour I have enjoyed of having been long known to
your Grace: I could enlarge upon the amiable qualities of your private
life, your domestic and social virtues, your humane and beneficent
disposition to all around you, friends or dependants, or those of your
own family. With truth I might say, that you never refused to serve
any person that applied to you, where it was in your power: that you
never knowingly did an unkind, an injurious thing to any person: that
no one ever withdrew griev’d from your presence. I can safely affirm,
and fear no contradiction, that justice, honour and honesty are some
of the real jewels, that adorn your Grace’s coronet. And they, at this
time of day, receive a seasonable lustre, from your high station, and
illustrious birth.
But the agreableness of the subject insensibly drew me from my
main purpose, which was to make this publick acknowledgment, of
the great favours your Grace has confer’d upon me: and to beg leave
to profess myself,

May it please your Grace,

Your Grace’s most humble,

And most devoted servant,

Jan. 1. 1739–40.

William Stukeley.
 P R E F A C E.
A few years ago I spent some time every summer in viewing,
measuring, and considering the works of the ancient Druids in
our Island; I mean those remarkable circles of Stones which we find
all over the kingdom, many of which I have seen, but of many more
I have had accounts. Their greatness and number astonish’d me, nor
need I be afraid to say, their beauty and design, as well as antiquity,
drew my particular attention. I could not help carrying my inquiries
about them as far as I was able. My studies this way have produc’d
a vast quantity of drawings and writing, which consider’d as an intire
work, may thus be intitled,

Patriarchal C h r i s t i a n i t y :
OR,

A Chronological H I S T O R Y
O F T H E

Origin and Progress of true Religion, and of Idolatry.

The parts of which the whole is compos’d are these:

I. Canon Mosaicæ Chronologiæ, or the year of Moses settled, by
which he reckons time in the history of the old world; the time of the
year fix’d when creation was begun. This is done in a new manner,
and becomes an intire system of chronology from the creation to the
Exodus, and is exemplified by many particular Kalendars of the most
remarkable transactions; which are proofs of the truth of the Canon.
There are interspersed a great many astronomical and historical
illustrations of the sacred pages, particularly Sanchoniathon’s
genealogies, and Manethon’s Egyptian Dynasties, are applied in a
new Method to the history and chronology of the Scriptures.
II. Melchisedec, or a delineation of the first and patriarchal
religion, from the best light we can gather in the sacred history; and
from the most ancient heathen customs, which were remains of that
religion. In this Treatise it is shewn, that the first religion was no
other than Christianity, the Mosaic dispensation, as a veil,
intervening; that all mankind from the creation had a knowledge of
the plurality of persons in the Deity.
III. Of the mysteries of the ancients, one of the first deviations
from true religion, to idolatry; this is chiefly pursu’d in an explication
of the famous table of Isis, or Bembin-table, publish’d by Pignorius,
Kircher, &c. wherein that knowledge which the ancients had
concerning the true nature of the Deity, is further explain’d.
IV. A discourse on the hieroglyphic learning of the ancients, and of
the origin of the alphabet of letters. Very many hieroglyphic
monuments of the Egyptians are explain’d, more especially those
that relate to their true notions of the persons in the Deity. The time
and rise of the alphabet of letters is deduc’d from a new foundation.
The present square Hebrew characters are shewn to be the primitive
idea of letters, from whence all others are deriv’d. Whence the idea
of every letter was taken? an explication of all the old Hebrew coins
with Samaritan characters.
V. The patriarchal history, particularly of Abraham, is largely
pursu’d; and the deduction of the Phœnician colony into the Island
of Britain, about or soon after his time; whence the origin of the
Druids, of their Religion and writing; they brought the patriarchal
Religion along with them, and some knowledge of symbols or
hieroglyphics, like those of the ancient Egyptians; they had the
notion and expectation of the Messiah, and of the time of the year
when he was to be born, of his office and death.
VI. Of the Temples of the Druids in Britain, their religious rites,
orders, sacrifices, groves, tombs, their cursus’s, places of sports and
exercises, &c. particularly an ample and accurate description of that
stupendous temple of theirs at Abury in North Wiltshire, the most
august work at this day upon the globe of the earth; with many
prints of ground-plots, views and admeasurements of all its parts; of
their manner of sepulture; an account of my digging into many of
their barrows and tumuli, with drawings of them, &c.
VII. Of the celebrated Stonehenge, another Temple of theirs, with
prints of that work; an account of the barrows I dug up, and what
was discover’d in them; of the knowledge the Druids had of the
magnetical compass, and conjectures of the particular times when
these works were made, long before Cæsar arriv’d in Britain.
I propose to publish these two first, and proceed to the
speculative parts afterwards; reserving them, God willing, to the
maturer time of my life.
My intent is (besides preserving the memory of these
extraordinary monuments, so much to the honour of our country,
now in great danger of ruin) to promote, as much as I am able, the
knowledge and practice of ancient and true Religion; to revive in the
minds of the learned the spirit of Christianity, nearly as old as the
Creation, which is now languishing among us; to restore the first
and great Idea of the Deity, who has carry’d on the same regular
and golden chain of Religion from the beginning to this day; to warm
our hearts into that true sense of Religion, which keeps the medium
between ignorant superstition and learned free-thinking, between
slovenly fanaticism and popish pageantry, between enthusiasm and
the rational worship of God, which is no where upon earth done, in
my judgment, better than in the Church of England. And seeing a
spirit of Scepticism has of late become so fashionable and audacious
as to strike at the fundamentals of all revelation, I have
endeavoured to trace it back to the fountain of Divinity, whence it
flows; and shew that Religion is one system as old as the world, and
that is the Christian Religion; that God did not leave the rational part
of his creation, like the colony of an ant-hill, with no other guide
than instinct, but proportion’d his discoveries to the age of the
world, to the learning, wisdom, and experience of it; as a wise
parent does now to his children. I shall shew likewise, that our
predecessors, the Druids of Britain, tho’ left in the extremest west to
the improvement of their own thoughts, yet advanc’d their inquiries,
under all disadvantages, to such heights, as should make our
moderns asham’d, to wink in the sun-shine of learning and religion.
And we may with reason conclude, there was somewhat very
extraordinary in those principles, which prompted them to such a
noble spirit as produced these works, still visible with us, which for
grandeur, simplicity and antiquity, exceed any of the European
wonders.
That the doctrines and works of the Druids have hitherto been so
little considered (since authors only transcribe from one to another,
the few remaining scraps to be found in classic writers) was an
incentive to me likewise in the following attempt, and at the same
time it pleads for me, and bespeaks the reader’s favour. I want
likewise the great advantages to be had from a knowledge of the
remaining Celtic languages, books, manuscripts, and history, the
Cornish, Welsh, Irish, Highland, &c. the chief repository now of their
doctrines and customs; so that in my own opinion I may very well
say with the poet,

Interea Dryadum silvas & saxa sequamur

Intactas, tua Mecænas haud mollia jussa. Virgil.

And tho’ there has been of late a large volume publish’d on the
subject of Stonehenge, yet we may well say there has nothing been
wrote upon the subject. Nor have I any other notion of this
performance, than that it is as a first attempt to say something upon
those famous philosophers and priests the Druids, who are never
spoken of in antiquity but with a note of admiration; and are always
rank’d with the Magi of the Persians, the gymnosophists of the
Indians, the prophets and hierophants of the Egyptians, and those
sort of patriarchal priests, whose orders commenc’d before idolatry
began; from whom the Pythagoreans, Platonists, and Greek
philosophers learn’d the best things they knew. To clear away
rubbish, and lay a foundation only, in this difficult and obscure work,
is doing somewhat. The method of writing which I have chose is a
diffusive one, not pretending to a formal and stiff scholastic proof of
every thing I say, which would be odious and irksome to the reader,
as well as myself. The knowledge I have acquired in these matters,
was from examining and studying their works; the proofs are deriv’d
from distant and different topicks, and it would be very inconvenient
to marshal them syllogistically in a work of this nature; the proof
results from the intire work; in all matters of so great antiquity it
must be found out by the reader; and to one that has proper
sagacity and judgment, conviction will steal upon him insensibly, if I
am not mistaken; and he will own the evidence in general, is as
strong as the nature of the subject will bear, or requires.
It was very disagreeable to me that I was forc’d to combat against
a book publish’d in the name of the celebrated Inigo Jones, for
whose memory I have the greatest regard. I wonder the publisher of
that work did not think of a very easy method to convince himself
that he was in an error. If Stonehenge is a Roman work, it was
certainly built by the Roman scale; had he reduc’d his own measures
to that standard, he would have seen the absurdity of his opinion;
for we cannot think that a temple, or elegant building, as he would
have it, should not shew its founders by the scale on which it is
form’d; they are all fractions in the Roman scale, undoubted
evidence that the Romans had no hand in it. For there is no
meaning, no design in the choice of the measures, neither in general
nor particular; a thing unworthy of a great architect, or a great
design. But it appears very evident to me, that Inigo Jones had little
or no part in that work, especially as it is moulded at present; and I
think I have reason to be of opinion that he never drew the designs
therein published, because I should be unwilling to say he knowingly
falsified them. I have very much shortened what I had to say against
that book, because I have no love for wrangling, and barely
mention’d what was necessary, that the reader may have a true
notion of this noble antiquity.
 P. 1. TAB. I.

Stukeley designavit G.V.Gucht Sculpsit

A British Druid
 S TO N E HE N G E
A W O R K of the

British Druids
D E S C R I B ’ D.

C H A P. I.
Of the Situation of Stonehenge in general. That it was a temple of the
Druids, of the patriarchal mode, who were a most ancient oriental
colony. In later times, the Belgæ from the continent, conquer’d this
country from them. Whence these stones were brought? Of their nature,
magnitude, weight. Of the measure of the Druids, the ancient Hebrew
cubit, and its proportion to the English foot.

T HE Wiltshire downs, or Salisbury plain, (as commonly call’d) for

extent and beauty, is, without controversy, one of the most
delightful parts of Britain. But of late years great encroachments
have been made upon it by the plough, which threatens the ruin of
this fine champain, and of all the monuments of antiquity
thereabouts. Monuments, we can scarce say, whether more
wonderful in themselves, more observ’d, or less understood! among
them, Stonehenge has been eminent from the remotest ages, tho’
’tis not the greatest, most considerable, or most ancient. But ’tis my
intent to begin my discourse from it, because the latest, and from
thence proceed upwards in our inquiries, about the times and
authors of these stupendous works, the temples of the Druids in our
Island: for I cannot doubt that Stonehenge was such. The idea we
conceive of the distance of time, when these kind of works were
made, cannot be ill-form’d, if we consider, that the utmost accounts
of ’em we have in writing, are from the Britons, the remains of the
people who lived here, at the time of the Roman invasion. This is
mention’d in some manuscripts of Ninnius before the Saxons and
Danes came over. And the oldest Britons speak of this only by
tradition, far above all memorial. They wonder’d at Stonehenge
then, and were as far to seek about the founders and intent of it, as
we now. They have recourse to magic, as is usual, when they would
account for any thing seemingly so much above human power, to
accomplish. They tell us, these stones of immense bulk were
brought from a plain, in the middle of Ireland, and the like. Which
reports give us only no obscure hint of their true authors, the
Druids, who were fam’d for magic, and were driven last into Ireland,
in the time of the Romans. There they built such like works again, or
their brethren had built before; till Christianity, to which the greatest
and purest part of their own doctrine was akin, soon put an end to
their polity, which the Roman arms could not do. And they embrac’d
that religion, to which their own opinions and rites had so direct a
tendency. This is the sentiment of Origen on Ezekiel iv. And ’tis
sufficiently evident, if we consider, that the first planters of
Christianity in Ireland, immediately converted the whole island,
without so much as the blood of one martyr. Nay, the Druids
themselves, at that time the only national priests, embraced it
readily, and some of them were very zealous preachers of it, and
effectual converters of others. For instance, the great Columbanus
himself was a Druid: the apostle of Ireland, Cornwall, &c. We need
not be surpriz’d at this, when we assert, that there is very much
reason to believe, these famous philosophic priests came hither, as a
Phœnician colony, in the very earliest times, even as soon as Tyre
was founded: during the life of the patriarch Abraham, or very soon
after. Therefore they brought along with them the patriarchal
religion, which was so extremely like Christianity, that in effect it
differ’d from it only in this; they believed in a Messiah who was to
come into the world, as we believe in him that is come. Further, they
came from that very country where Abraham liv’d, his sons and
grandsons; a family God almighty had separated from the gross of
mankind, to stifle the seeds of idolatry; a mighty prince, and
preacher of righteousness. And tho’ the memoirs of our Druids are
extremely short, yet we can very evidently discover from them, that
the Druids were of Abraham’s religion intirely, at least in the earliest
times, and worshipp’d the supreme Being in the same manner as he
did, and probably according to his example, or the example of his
and their common ancestors.
All this I shall prove, in the pursuit of this work. But before we
come to speculation, intend to give an exact description of their
several temples, and the like works; for such will be a good
foundation for us to build upon. That we may proceed from things
evident and more known, to those less known, and which we design
to make evident, as well as we are able, and the nature of it will
permit. A matter so immers’d in the dark mist of time, where very
few scatter’d traces remain, must needs bespeak the reader’s
candor. The dignity of the subject will excuse my boldness in
attempting one so difficult. And however I succeed in accounting for
these wonderful works; at least, I shall be instrumental in preserving
their memory, in giving just drawings of them.
Stonehenge, by the extravagant grandeur of the work, has
attracted the eyes and admiration of all ages. After the reformation,
upon the revival of learning among us, the curious began to consider
it more intimately, I cannot say successfully. Mr. Camden rose as the
sun of antiquity, that put out former lights, and, like Cæsar, affrights
all that value a reputation, from attempting any thing in his way. His
great skill in Roman learning, and our English history, only enabled
him to be, as it were, silent on Stonehenge. He saw with excellent
judgment, that neither Roman nor English had place there, or could
serve to illustrate it. He writes modestly, as his manner was; “Of
these things I am not able so much to give an accurate account, as
mightily to grieve, that the founders of this noble monument cannot
be trac’d out.” He could not persuade himself that either Romans,
Saxons or Danes had any hand in it. And as for his representation of
it in picture, I verily believe, it was drawn only from fancy or
memory, or by some engraver from his oral description. A. D. 1620,
king James I. being at the earl of Pembroke’s seat at Wilton, and
agreeably surpriz’d with the sight of Stonehenge, consulted the
famous architect Inigo Jones, upon it; thinking it a matter in his way.
This great man, who deservedly may be stiled the English Vitruvius,
gave his opinion of it, as a Roman work; and left, I suppose, some
few indigested notes in writing there-upon. From which his son-in-
law John Webb compos’d an intire treatise, endeavouring to prove it.
But they that are acquainted with Roman architecture, or have
consider’d Stonehenge, must needs be of a different opinion. And as
my Lord Bishop of London well observes, in his notes on Camden, “it
cannot be safe to close with Mr. Jones, tho’ his book otherwise be a
learned and ingenious piece.” Inigo Jones lived 30 years after this,
and yet Mr. Webb makes an apology for his work, “that if he had
surviv’d to have done it, with his own hand, it would have been
better.” But ’tis very reasonably believ’d, that tho’ Inigo Jones was an
extraordinary genius in architecture, yet he wanted many
qualifications for an author, especially in such a work as Stonehenge.
’Tis my opinion, that had his architectonic skill been united to Mr.
Camden’s learning, he could never have demonstrated Stonehenge
to be a Roman work. Afterwards, Dr. Charlton publish’d a piece
against Webb’s performance, and certainly has said enough to
overthrow it, tho’ he could not with equal success establish his own
opinion, that it was the work of the Danes. Whereas Olaus Wormius
finds no such monuments among the Gothic nations: which, as Mr.
Toland observes, is answer sufficient to his allegation. Webb
answer’d the Doctor’s book, and by turns effectually demolish’d his
opinion, but could not still vindicate his own. Yet from all their
disputations, no spark was struck, towards a discovery of the real
truth. What is the worst part in both performances of Mr. Webb, his
representation of the real monument in his drawings, is fictitious.
And, as Mr. Aubry rightly observes, “in endeavouring to retrieve a
piece of architecture in Vitruvius, he abuses the reader with a false
representation of the whole.” It requires no great pains to prove this,
nor need we take much time to be satisfy’d in it: the work is still
extant. As soon as a judicious eye comes upon the spot, we discern
that Webb’s equilateral triangles forming the cell are fancies: his
three entrances across the ditch are so too; and that he has turn’d
the cell a sixth part from its true situation, to favour his imaginary
hypothesis. But ’tis against my inclination to find fault with the
labours of others, nor do I thereby seek to bribe the reader in my
own favour. I had a great pleasure for several years together, in
viewing and examining these noble remains of our ancestors. What I
wrote about them, was for my private amusement, and that of
friends. And I publish them only for the honour of my country, and in
hopes that such a publication will not be unserviceable to religion;
which is my ultimate view.

Stukeley. d.
Prospect of the Roman Road & Wansdike just above Calston May 20,
1724.
This demonstrates that Wansdike was made before the Roman Road.
 Tho’ Stonehenge be the proudest singularity of this sort, in the
world, as far as we know: yet there are so many others, manifestly
form’d upon the same, or kindred design, by the same measure, and
for the same purpose, all over the Britanic isles; that we can have no
room to doubt of their being made by the same people, and that by
direction of the British Druids. There are innumerable, from the
land’s end in Cornwall, to the utmost northern promontory in
Scotland, where the Roman power never reach’d. They are to be
found in all the islands between Scotland and Ireland, isle of Man, all
the Orkney islands, &c. and numerous in Ireland itself. And there is
no pretence, as far as I can see, for any other persons or nations
being the founders of them. They are circles of stones, generally
rude, of different diameters, upon elevated ground, barren, open
heaths and downs; chiefly made of stones taken from the surface of
the ground. There are no remembrances of the founders, any other
than an uninterrupted tradition of their being sacred; that there is
medicinal virtue in them; that they were made by the Irish; that they
were brought from Afric; that they were high-places of worship;
sanctuaries; bowing, adoring places; and what names they
commonly have, intimate the same thing. And in many places the
express remembrance and name of Druids remain, and the people
bury their dead in or near them to this day, thinking them holy
ground. Mr. Toland in his history of the Druids, p. 23. tells us, “In
Gealcossa’s mount in Inisoen in the county of Dunegal, a Druidess of
that name lived; it signifies white-legg’d, according to the ancient
manner in Homer’s time. On that hill is her grave and her temple,
being a sort of diminutive Stonehenge, which the old Irish, at this
day, dare not any way profane.” Many instances of this sort, of all
these particulars, we have in our island: particularly the temple on
Temple-downs by Abury. Whatever is dug up in or near these works
are manifestly remains of the Druid times; urns, bones, ornaments
of amber, glass beads, snake-stones, amulets, celts, flint-hatchets,
arrow-heads, and such things as bespeak the rudest ages, the
utmost antiquity, most early plantations of people that came into our
island, soon after Noah’s flood. I have all the reason in the world to
believe them an oriental colony of Phœnicians; at least that such a
one came upon the first Celtic plantation of people here: which
reasons will appear in the progress of this discourse. I suppose in
matters of such extraordinary antiquity, it would be absurd to set
about a formal demonstration; and those readers would be
altogether unreasonable, that expect we prove every fact here, as
they would do by living witnesses, before a court of judicature.
When all is consider’d, that I have put together on this affair, a
judicious person, I presume, will agree, I have made the matter
sufficiently evident, and as much as the nature of things requires.
In the times just preceding the coming of the Romans into Britain,
the Belgæ, a most powerful colony from the Gallic continent, had
firmly seated themselves all over the country, where Stonehenge is
situate, quite to the southern sea; taking in the south part of
Wiltshire, and all Dorsetshire. Wiltshire has its name from the river
Willy, which in Welsh is wyli, in Latin, vagire, from its noise. A river
of like name in Northamptonshire. Upon the former river at Wilton,
probably liv’d the Carvilius, one of the four kings that fought Julius
Cæsar, the picture of whose tumulus we have given towards the
Tab. XXXIV. end. The Belgæ came into Britain upon the south, as
other Celtic nations before had fix’d themselves from the
east, Kent, the Thames, &c. such as the Cantii, Segontiaci,
Atrebates, &c. so that in Cæsar’s time, all the south and east parts
of Britain were dispossess’d of their original inhabitants, and peopled
from the continent: and this very work of Stonehenge was in the
hands of the Belgæ, who built it not. In my itinerarium curiosum, p.
181. I observ’d no less than four successive boundary ditches here,
from the southern shore; which with good reason, I suppos’d, were
made by the Belgæ, as they conquer’d the country by degrees, from
the aboriginal inhabitants. This shews, they must have been a long
while about it, that the Britons disputed every inch of ground with
them, and that for two reasons; as well because of the extraordinary
beauty and goodness of the country, as fighting pro aris & focis for
their great temple of Stonehenge: not to speak of that other greater
temple, a little more northward, at Abury. The Segontiaci had got
Hampshire, to the east of them, before, as far as the Colinburn river,
and the Atrebates, Berkshire. The first ditch runs between the river
of Blandford, formerly Alauna, and the river of Bere, the piddle in
Dorsetshire, two or three miles south of it. The second runs to the
north of Cranborn chase, upon the edge of Wiltshire, by Pentridg: it
divides the counties of Dorset and Wilts. The third is conspicuous
upon Salisbury plain, as we pass from Wilton to Stonehenge, about
the two-mile stone, north of Wilton: it is drawn between the river
Avon and the Willy, from Dornford to Newton. The fourth is the
more famous Wansdike, of great extent. Gwahan in old British
signifies separatio, distinctio guahanu seperare, and that
undoubtedly gave name to the ditch. The method of all these
ditches, is, to take the northern edge of a ridge of hills, which is
always steep; the bank is on the south side. And in my itinerary, p.
134. I show’d a most evident demonstration, that it was made
before the time of the Romans, in the passage of the Roman road
down Runway hill. Tab. II. Wansdike is the last advanc’d post of the
Belgæ northwards, and that it was made after Stonehenge was built,
is plain, because the stones that compose the work, were brought
from Marlborough downs in north Wiltshire, beyond the dike; and as
then in an enemy’s country. And most probably it was built before
the Belgæ set footing in Britain, because of the great number of
barrows or sepulchral tumuli about it, which, no doubt, were made
for the burial of kings and great men.
P. 4. TAB. III.

Stukeley delin.
Prospect of Stonehenge from the East.
by Vespasians camp.
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