The Theme of Freedom in The Adventures of Huckleberry...

Freedom is what defines an individual, it bestows upon someone the power to act, speak, or think without externally imposed restraints. Therefore, enslavement may be defined as anything that impedes one’s ability to express their freedoms. However, complete uncompromised freedom is virtually impossible to achieve within a society due to the contrasting views of people. Within Mark Twain’s 1885 novel, The Adventures of Huckleberry Finn, numerous controversies are prevalent throughout the novel, primarily over the issue of racism and the general topic of enslavement. The characters in The Adventures of Huckleberry Finn along with their development take an unmistakable, resilient stand against racism and by doing such in direct relation†¦show more content†¦He like the majority of the Deep South’s population was forced to submit to popular religion in the form of Christianity, being racist and not being able to criticize the institution of slavery, as well as acting like a â€Å"proper† boy and being civilized with manors, rules, and restrictions. However, he is the polar opposite of the ideals expressed by his society. Huck is forced to reside with Widow Douglas, he describes the experience in the first chapter, â€Å"She took me†¦ allowed she would sivilize me; but it was rough living in the house all the time †¦ I wanted to smoke, and asked the widow to let me. But she wouldnt. She said†¦ I must try to not do it any more.† (Twain, 2). In this particular environment, Huck is forcefully civilized by the Widow Douglas as well as Miss Watson. This essentially shows an indirect form of slavery in which Huck is forced to do as society and his elders dictate regardless of what he believes in which many of us are also subject to. This enslaves him and leads him to decide that he needs to relocate himself as far away from society as possible. Therefore, he forges his death and runs away meeting Jim on the way. This idea of Huck being controlled by society influences him through the novel, for instance he thinks about turning Jim in because it is wrong to steal since Jim isShow MoreRelatedCompare and Contrast the Representation of the Figure of the Slave, and of the Theme of Freedom, in Douglass’s â€Å"Narrative† and Twain’s â€Å"Adventures of Huckleberry Finn†.1445 Words   |  6 Pagesrepresentation of the figure of the slave, and of the theme of freedom, in Douglass’s â€Å"Narrative† and Twain’s â€Å"Adventures of Huckleberry Finn†. The two novels that I am studying are â€Å"The Adventures of Huckleberry Finn† by Mark Twain, and â€Å"The Narrative of Frederick Douglass – Written by Himself†. Both these texts give us an insight into the life of slavery and the societal beliefs of the South in America in the nineteenth century. The theme of freedom and the figure of the slave are two common aspectsRead MoreThe Adventures of Huckleberry Finn by Mark Twain952 Words   |  4 Pagesand to gain their freedom. Sometimes physical objects can resemble the feelings that a person is feeling. Mark Twain’s The Adventures of Huckleberry Finn he uses the raft, the land, and the river to represent the theme of wanting freedom. In the novel The adventures of Huckleberry Finn there is a theme of wanting freedom, as the story goes on the raft can be a symbol of the theme. The first time that Huck goes aways is right before Pap comes home, this is Huck first chance of freedom because he usesRead MoreR acial Integrity Act Of 1924 And Mildred Loving1479 Words   |  6 Pagesquo of race has been challenged. This couple, along with others, disregarded the norm of opposing interracial relationships, and above all chose love as the only thing that matters. In the play, Othello by William Shakespeare, the book Adventures Of Huckleberry Finn by Mark Twain, and the article, â€Å"The Meaning Of Serena Williams† by Claudia Rankine, race is a major topic, and it is continuously argued in different ways. The status quo of race is challenged in these written pieces through the use ofRead MoreThe Adventures Of Huckleberry Finn By Mark Twain1130 Words   |  5 Pagesordinary people and freedom in his novel, The Adventures of Huckleberry Finn. The Civil War and the Industrialization of America were historic to the rise of the realistic period, and contributed to the shaping of it. The authors developed the period with an emphasis on regionalism, transparent language, and character. Comm on themes of racism, class, and freedom emerge during realism. Mark Twain s novel demonstrates the subjects of racism and freedom. As an impact of these themes, Huck s view on JimRead MoreThe Adventures Of Huckleberry Finn And Its Characterization951 Words   |  4 PagesBouchey Eng. Hon. 2nd 3 March 2016 The Adventures of Huckleberry Finn and its Characterization In The Adventures of Huckleberry Finn by Mark Twain, there is a large use of characterization to develop the characters and is influenced by the time period. Mark Twain was born in 1835, and lived to see the Civil War start. This is a big influence on his writing, because his two most famous works, The Adventures of Tom Sawyer and The Adventures of Huckleberry Finn. They both take place in the time beforeRead MoreGreat Expectations by Charles Dickens and THe Adventures of Hckleberry Finn by Mark Twain669 Words   |  3 PagesGreat Expectations by Charles Dickens and The Adventures of Huckleberry Finn by Mark Twain are both timeless novels written by well-known authors. In both novels the main character finds himself on a journey where he goes through many ups and downs until he reaches his â€Å"final destination.† While the novels have their similarities they also have many differences. In his writing, Charles Dickens chose to take a more romantic route while Mark Twain c hose to be more realistic in his work. Despite theirRead MoreThe Adventures Of Huckleberry Finn By Mark Twain1423 Words   |  6 PagesDreyson Clark Bouchey 2nd Period English 1 Honors 03/02/2016 1884, secret slavery is still going on. In this book The Adventures of Huckleberry Finn by Mark Twain was a prime example of how most children were raised to be and how it produced a wrong perception on slaves. Mark Twain wrote The Adventures of Huckleberry Finn because of a direct effect off of his personal experiences in his time. Any difference in another human shouldn’t determine greeting or befriending another person was the messageRead MoreEssay Symbolism: the Adventures of Huckleberry Finn1207 Words   |  5 Pagesor relationships (Dictionary.com). Numerous authors use the same denotations to illustrate different thoughts or ideas. Mark Twain uses various symbols, such as the river and the land to expose freedom and trouble in his novel, The Adventures of Huckleberry Finn. The Adventures of Huckleberry Finn, by Mark Twain, uses various concrete objects, such as rivers, to symbolize a diverse range of feelings, emotions, and even actions. The ultimate symbol in the novel is the Mississippi River. RiversRead MoreHuck Finn River Symbolism1067 Words   |  5 PagesIn ï ¿ ½The Adventures of Huckleberry Finnï ¿ ½, the Mississippi River plays several roles and holds a prominent theme throughout much of the story as a whole. Huckleberry Finn and Jim are without a doubt the happiest and most a peace when floating down the river on their raft. However, the river has a much deeper meaning than just a compilation of water. It almost goes to an extent of having its own personality and character traits. The river offers a place for the two characters, Huck and Jim, to escapeRead MoreEssay on Symbolism in The Adventures Of Huckleberry Finn1212 Words   |  5 Pagesor relationships (Dictionary.com). Numerous authors use the same denotations to illustrate differ ent thoughts or ideas. Mark Twain uses various symbols, such as the river and the land to expose freedom and trouble in his novel, The Adventures of Huckleberry Finn. The Adventures of Huckleberry Finn, by Mark Twain, uses various concrete objects, such as rivers, to symbolize a diverse range of feelings, emotions, and even actions. The ultimate symbol in the novel is the Mississippi River. Rivers

The Strike Of Foodservice Workers At Unc Chapel Hill

The 1969 strike of foodservice workers at UNC Chapel Hill was a labor dispute involving lunch ladies, less than 20 women of color, working in a college cafeteria serving the large student population. This unlikely group of women and their labor dispute had a much more important effect on the larger perspective of not only work conditions and wages for women and African Americans, but the macro level of civil rights on college campuses in the south during the civil rights movement. The efforts of the women and Black Student Movement to fight for fair pay, We will also look at the impact this labor dispute had for not only the college campus but also the entire state of North Carolina and the nation at large. Not only geographically, we will also examine the effect this foodservice strike has had on the fast food industry presently and labor relations for the â€Å"Fight for 15† movement. The Lenoir Dining Hall at UNC Chapel Hill served food to some 1700 students and faculty a d ay. The lunch ladies managing the cafeteria worked through long hours, short wages and degrading work conditions. Food service was tough enough for college lunch ladies because students and faculty did not typically regard the non-faculty employees with much respect or recognition. This lack of respect or recognition was amplified by high racial tensions of the civil rights era and the reality that most non-faculty employees were African American. Not only were the work conditions underappreciated by the

Practical Demonkeeping Chapter 14-15 Free Essays

string(208) " minutes to get all the toilet paper unstuck from her underarms, and there had been an embarrassing moment when another woman came into the restroom and found her before the mirror with her elbow in the air\." 14 DINNER Travis parked the Chevy on the street in front of Jenny’s house. He turned off the engine and turned to Catch. â€Å"You stay here, you understand. We will write a custom essay sample on Practical Demonkeeping Chapter 14-15 or any similar topic only for you Order Now I’ll be back in a little while to check on you.† â€Å"Thanks, Dad.† â€Å"Don’t play the radio and don’t beep the horn. Just wait.† â€Å"I promise. I’ll be good.† The demon attempted an innocent grin and failed. â€Å"Keep an eye on that.† Travis pointed to an aluminum suitcase on the backseat. â€Å"Enjoy your date. The car will be fine.† â€Å"What’s wrong with you?† â€Å"Nothing,† Catch grinned. â€Å"Why are you being so nice?† â€Å"It’s good to see you getting out.† â€Å"You’re lying.† â€Å"Travis, I’m crushed.† â€Å"That would be nice,† Travis said. â€Å"Now, don’t eat anybody.† â€Å"I just ate last night. I don’t even feel hungry. I’ll just sit here and meditate.† Travis reached into the inside pocket of his sport coat and pulled out a comic book. â€Å"I got this for you.† He held it out to the demon. â€Å"You can look at it while you wait.† The demon fumbled the comic book away from Travis and spread it out on the seat. â€Å"Cookie Monster! My favorite! Thanks, Travis.† â€Å"See you later.† Travis got out of the car and slammed the door. Catch watched him walk across the yard. â€Å"I already looked at this one, asshole,† he hissed to himself. â€Å"When I get a new master, I will tear your arms off and eat them while you watch.† Travis looked back over his shoulder. Catch waved him on with his best effort at a smile. The doorbell rang precisely at seven. Jenny’s reactions went like this: don’t answer it, change clothes, answer it and feign sickness, clean the house, redecorate, schedule plastic surgery, change hair color, take a handful of Valium, appeal to the Goddess for divine intervention, stand here and explore the possibilities of paralyzing panic. She opened the door and smiled. â€Å"Hi.† Travis stood there in jeans and a gray herringbone tweed jacket. He was transfixed. â€Å"Travis?† Jenny said. â€Å"You’re beautiful,† he said finally. They stood in the doorway, Jenny blushing, Travis staring. Jenny had decided to stick with the black dress. Evidently it had been the right choice. A full minute passed without a word between them. â€Å"Would you like to come in?† â€Å"No.† â€Å"Okay.† She shut the door in his face. Well, that hadn’t been so bad. Now she could put on some sweatpants, load the refrigerator onto a tray, and settle down for a night in front of the television. There was a timid knock on the door. Jenny opened it again. â€Å"Sorry, I’m a little nervous,† she said. â€Å"It’s all right,† Travis said. â€Å"Shall we go?† â€Å"Sure. I’ll get my purse.† She closed the door in his face. There was an uncomfortable silence between them while they drove to the restaurant. Typically, this would be the time for trading life stories, but Jenny had resolved not to talk about her marriage, which closed most of her adult life to conversation, and Travis had resolved not to talk about the demon, which eliminated most of the twentieth century. â€Å"So,† Jenny said, â€Å"do you like Italian food?† â€Å"Yep,† Travis said. They drove in silence the rest of the way to the restaurant. It was a warm night and the Toyota had no air conditioning. Jenny didn’t dare roll down the window and risk blowing her hair. She had spent an hour styling and pinning it back so that it fell in long curls to the middle of her back. When she began to perspire, she remembered that she still had two wads of toilet paper tucked under her arms to stop the bleeding from shaving cuts. For the next few minutes all she could think of was getting to a restroom where she could remove the spotted wads. She decided not to mention it. The restaurant, the Old Italian Pasta Factory, was housed in an old creamery building, a remnant of the time when Pine Cove’s economy was based on livestock rather than tourism. The concrete floors remained intact, as did the corrugated steel roof. The owners had taken care to preserve the rusticity of the structure, while adding the warmth of a fireplace, soft lighting, and the traditional red-and-white tablecloths of an Italian restaurant. The tables were small but comfortably spaced, and each was decorated with fresh flowers and a candle. The Pasta Factory, it was agreed, was the most romantic restaurant in the area. As soon as the hostess seated them, Jenny excused herself to the restroom. â€Å"Order whatever wine you want,† she said, â€Å"I’m not picky.† â€Å"I don’t drink, but if you want some†¦Ã¢â‚¬  â€Å"No, that’s fine. It’ll be a nice change.† As soon as Jenny left, the waitress – an efficient-looking woman in her thirties – came to the table. â€Å"Good evening, sir. What can I bring you to drink this evening?† She pulled her order pad out of her pocket in a quick, liquid movement, like a gunslinger drawing a six-shooter. A career waitress, Travis thought. â€Å"I thought I’d wait for the lady to return,† he said. â€Å"Oh, Jenny. She’ll have an herbal tea. And you want, let’s see†¦Ã¢â‚¬  She looked him up and down, crossed-referenced him, pigeonholed him, and announced, â€Å"You’ll have some sort of imported beer, right?† â€Å"I don’t drink, so†¦Ã¢â‚¬  â€Å"I should have known.† The waitress slapped her forehead as if she’d just caught herself in the middle of a grave error, like serving the salad with plutonium instead of creamy Italian. â€Å"Her husband is a drunk; it’s only natural that she’d go out with a nondrinker on the rebound. Can I bring you a mineral water?† â€Å"That would be fine,† Travis said. The waitress’s pen scratched, but she did not look at the order pad or lose her â€Å"we aim to please† smile. â€Å"And would you like some garlic bread while you’re waiting?† â€Å"Sure,† Travis said. He watched the waitress walk away. She took small, quick, mechanical steps, and was gone to the kitchen in an instant. Travis wondered why some people seemed to be able to walk faster than he could run. They’re professionals, he thought. Jenny took five minutes to get all the toilet paper unstuck from her underarms, and there had been an embarrassing moment when another woman came into the restroom and found her before the mirror with her elbow in the air. You read "Practical Demonkeeping Chapter 14-15" in category "Essay examples" When she returned to the table, Travis was staring over a basket of garlic bread. She saw the herbal tea on the table and said, â€Å"How did you know?† â€Å"Psychic, I guess,† he said. â€Å"I ordered garlic bread.† â€Å"Yes,† she said, seating herself. They stared at the garlic bread as if it were a bubbling caldron of hemlock. â€Å"You like garlic bread?† she asked. â€Å"Love it. And you?† â€Å"One of my favorites,† she said. He picked up the basket and offered it to her. â€Å"Have some?† â€Å"Not right now. You go ahead.† â€Å"No thanks, I’m not in the mood.† He put the basket down. The garlic bread lay there between them, steaming with implications. They, of course, must both eat it or neither could. Garlic bread meant garlic breath. There might be a kiss later, maybe more. There was just too damn much intimacy in garlic bread. They sat in silence, reading the menu; she looking for the cheapest entree, which she had no intention of eating; and he, looking for the item that would be the least embarrassing to eat in front of someone. â€Å"What are you going to have?† she asked. â€Å"Not spaghetti,† he snapped. â€Å"Okay.† Jenny had forgotten what dating was like. Although she couldn’t remember for sure, she thought that she might have gotten married to avoid ever having to go through this kind of discomfort again. It was like driving with the emergency brake set. She decided to release the brake. â€Å"I’m starved. Pass the garlic bread.† Travis smiled. â€Å"Sure.† He passed it to her, then took a piece for himself. They paused in midbite and eyed each other across the table like two poker players on the bluff. Jenny laughed, spraying crumbs all over the table. The evening was on. â€Å"So, Travis, what do you do?† â€Å"Date married women, evidently.† â€Å"How did you know?† â€Å"The waitress told me.† â€Å"We’re separated.† â€Å"Good,† he said, and they both laughed. They ordered, and as dinner progressed they found common ground in the awkwardness of the situation. Jenny told Travis about her marriage and her job. Travis made up a history of working as a traveling insurance salesman with no real ties to home or family. In a frank exchange of truth for lies, they found they liked each other – were, in fact, quite taken with one another. They left the restaurant arm in arm, laughing. 15 RACHEL Rachel Henderson lived alone in a small house that lay amid a grove of eucalyptus trees at the edge of the Beer Bar cattle ranch. The house was owned by Jim Beer, a lanky, forty-five-year-old cowboy who lived with his wife and two children in a fourteen-room house his grandfather had built on the far side of the ranch. Rachel had lived on the ranch for five years. She had never paid any rent. Rachel had met Jim Beer in the Head of the Slug Saloon when she first arrived in Pine Cove. Jim had been drinking all day and was feeling the weight of his rugged cowboy charisma when Rachel sat down on the bar stool next to him and put a newspaper on the bar. â€Å"Well, darlin’, I’m damned if you’re not a fresh wind on a stale pasture. Can I buy you a drink?† The banjo twang in Jim’s accent was pure Oklahoma, picked up from the hands that had worked the Beer Bar when Jim was a boy. Jim was the third generation of Beers to work the ranch and would probably be the last. His teenage son, Zane Grey Beer, had decided early on that he would rather ride a surfboard than a horse. That was part of the reason that Jim was drinking away the afternoon at the Slug. That, and the fact that his wife had just purchased a new Mercedes turbo-diesel wagon that cost the annual net income of the Beer Bar Ranch. Rachel unfolded the classified section of the Pine Cove Gazette on the bar. â€Å"Just an orange juice, thanks. I’m house hunting today.† She curled one leg under herself on the bar stool. â€Å"You don’t know anybody that has a house for rent, do you?† Jim Beer would look back on that day many times in the years to come, but he could never quite remember what had happened next. What he did remember was driving his pickup down the back road into the ranch with Rachel following behind in an old Volkswagen van. From there his memory was a montage of images: Rachel naked on the small bunk, his turquoise belt buckle hitting the wooden floor with a thud, silk scarves tied around his wrists, Rachel bouncing above him – riding him like a bronco – climbing back into his pickup after sundown, sore and sweaty, leaning his forehead on the wheel of the truck and thinking about his wife and kids. In the five years since, Jim Beer had never gone near the little house on the far side of the ranch. Every month he penciled the rent collected into a ledger, then deposited cash from his poker fund in the business checking account to cover it. A few of his friends had seen him leave the Head of the Slug with Rachel that afternoon. When they saw him again, they ribbed him, made crude jokes, and asked pointed questions. Jim answered the jibes by pushing his summer Stetson back on his head and saying: â€Å"Boys, all I got to say is that male menopause is a rough trail to ride.† Hank Williams couldn’t have sung it any sadder. After Jim left that evening Rachel picked several gray hairs from the bunk’s pillow. Around the hairs she carefully tied a single red thread, which she knotted twice. Two knots were enough for the bond she wanted over Jim Beer. She placed the tiny bundle in a babyfood jar, labeled it with a marking pen, and stored it away in a cupboard over the kitchen sink. Now the cupboard was full of jars, each one containing a similar bundle, each bundle tied with a red thread. The number of knots in the thread varied. Three of the bundles were tied with four knots. These contained the hair of men Rachel had loved. Those men were long gone. The rest of Rachel’s house was decorated with objects of power: eagle feathers, crystals, pentagrams, and tapestries embroidered with magic symbols. There was no evidence of a past in Rachel’s house. Any photos she had of herself had been taken after she arrived in Pine Cove. People who knew Rachel had no clue as to where she had lived or who she had been before she came to town. They knew her as a beautiful, mysterious woman who taught aerobics for a living. Or they knew her as a witch. Her past was an enigma, which was just the way she wanted it. No one knew that Rachel had grown up in Bakersfield, the daughter of an illiterate oil-field worker. They didn’t know that she had been a fat, ugly little girl who spent most of her life doing degrading things for disgusting men so that she might receive some sort of acceptance. Butterflies do not wax nostalgic about the time they spent as caterpillars. Rachel had married a crop-duster pilot who was twenty years her senior. She was eighteen at the time. It happened in the front seat of a pickup truck in the parking lot of a roadhouse outside of Visalia, California. The pilot, whose name was Merle Henderson, was still breathing hard and Rachel was washing the foul taste out of her mouth with a lukewarm Budweiser. â€Å"If you do that again, I’ll marry you,† Merle gasped. An hour later they were flying over the Mojave desert, heading for Las Vegas in Merle’s Cessna 152. Merle came at ten thousand feet. They were married under a neon arch in a ramshackle, concrete-block chapel just off the Vegas strip. They had known each other exactly six hours. Rachel regarded the next eight years of her life as her term on the wheel of abuse. Merle Henderson deposited her in his house trailer by the landing strip and kept her there. He allowed her to visit town once a week to go to the laundromat and the grocery store. The rest of her time was spent waiting on or waiting for Merle and helping him work on his planes. Each morning Merle took off in the crop duster, taking with him the keys to the pickup. Rachel spent the days cleaning up the trailer, eating, and watching television. She grew fatter and Merle began to refer to her as his fat little mama. What little self-esteem she had drained away and was absorbed by Merle’s overpowering male ego. Merle had flown helicopter gunships in Vietnam and he still talked about it as the happiest time in his life. When he opened the tanks of insecticide over a field of lettuce, he imagined he was releasing air-to-ground missiles into a Vietnamese village. The Army had sensed a destructive edge in Merle, Vietnam had honed it to razor sharpness, and it had not dulled when he came home. Until he married Rachel, he released his pent-up violence by starting fights in bars and flying with dangerous abandon. With Rachel waiting for him at home, he went to bars less often and released his aggression on her in the form of constant criticism, verbal abuse, and finally, beatings. Rachel bore the abuse as if it were a penance sent down by God for the sin of being a woman. Her mother had endured the same sort of abuse from her father, with the same resignation. It was just the way things worked. Then, one day, while Rachel was waiting at the laundromat for Merle’s shirts to dry, a woman approached her. It was the day after a particularly vicious beating and Rachel’s face was bruised and swollen. â€Å"It’s none of my business,† the woman said. She was tall and stately and in her mid-forties. She had a way about her that frightened Rachel, a presence, but her voice was soft and strong. â€Å"But when you get some time, you might read this.† She held out a pamphlet to Rachel and Rachel took it. The title was The Wheel of Abuse. â€Å"There are some numbers in the back that you can call. Everything will be okay,† the woman said. Rachel thought it a strange thing to say. Everything was okay. But the woman had impressed her, so she read the pamphlet. It talked about human rights and dignity and personal power. It spoke to Rachel about her life in a way that she had never thought possible. The Wheel of Abuse was her life story. How did they know? Mostly it talked about courage to change. She kept the pamphlet and hid it away in a box of tampons under the bathroom sink. It stayed there for two weeks. Until the morning she ran out of coffee. She could hear the sound of Merle’s plane disappearing in the distance as she stared into the mirror at the bloody hole where her front teeth used to be. She dug out the pamphlet and called one of the numbers on the back. Within a half hour two women arrived at the trailer. They packed Rachel’s belongings and drove her to the shelter. Rachel wanted to leave a note for Merle, but the two women insisted that it was not a good idea. For the next three weeks Rachel lived at the shelter. The women at the shelter cared for her. They gave her food and understanding and affection, and in return they asked only that she acknowledge her own dignity. When she made the call to Merle to tell him where she was, they all stood by her. Merle promised that it would all change. He missed her. He needed her. She returned to the trailer. For a month Merle did not hit her. He did not touch her at all. He didn’t even speak to her. The women at the shelter had warned her about this type of abuse: the withdrawal of affection. When she brought it up to Merle one evening while he was eating, he threw a plate in her face. Then he proceeded to give her the worst beating of her life. Afterward he locked her outside the trailer for the night. The trailer was fifteen miles from the nearest neighbor, so Rachel was forced to cower under the front steps to escape the cold. She was not sure she could walk fifteen miles. In the middle of the night Merle opened the door and shouted, â€Å"By the way, I ripped the phone out, so don’t waste your time thinking about it.† He slammed and locked the door. When the sun broke in the east, Merle reappeared. Rachel had crawled under the trailer, where he could not reach her. He lifted the plastic skirting and shouted to her, â€Å"Listen, bitch, you’d better be here when I get home or you’ll get worse.† Rachel waited in the darkness under the trailer until she heard the biplane roar down the strip. She climbed out and watched the plane climb gradually into the distance. Although it hurt her face, and the cuts on her mouth split open, she couldn’t help smiling. She had discovered her personal power. It lay hidden under the trailer in a five-gallon asphalt can, now half full of aviation grade motor oil. A policeman came to the trailer that afternoon. His jaw was set with the stoic resolve of a man who knows he has an unpleasant task to perform and is determined to do it, but when he saw Rachel sitting on the steps of the trailer, the color drained from his face and he ran to her. â€Å"Are you all right?† Rachel could not speak. Garbled sounds bubbled from her broken mouth. The policeman drove her to the hospital in his cruiser. Later, after she had been cleaned up and bandaged, the policeman came to her room and told her about the crash. It seemed that Merle’s biplane lost power after a pass over a field. He was unable to climb fast enough to avoid a high-tension tower and flaming bits of Merle were scattered across a field of budding strawberries. Later, at the funeral, Rachel would comment, â€Å"It was how he would have wanted to go.† A few weeks later a man from the Federal Aviation Administration came around the trailer asking questions. Rachel told him that Merle had beat her, then had stormed out to the plane and taken off. The F.A.A. concluded that Merle, in his anger, had forgotten to check out his plane thoroughly before taking off. No one ever suspected Rachel of draining the oil out of the plane. How to cite Practical Demonkeeping Chapter 14-15, Essay examples

Taxation Ruling Australian Residency

Question: Discuss about the Taxation Ruling for Australian Residency. Answer: Issue To take into consideration the given case facts and opine if Fred should get Australian residency for tax purposes in the given year. Rule For determining the ta residency of individuals in Australia, four tests have been recommended in the tax ruling TR 98/17. Satisfying any one of these in the given tax year would result in the underlying taxpayer being treated as tax resident. However, certain conditions are attached with regarded to satisfying these tests (ATO, 1998). Domicile Test This involves fulfilment of two prime conditions. Firstly, the concerned taxpayer should possess Australian domicile. Secondly, the permanent abode or permanent residence of given taxpayer should lie in Australian geographical territory. Failure to adhere to any of the above points would result in failure in this test (Woellner, 2013). Normal Residency test Based on the interpretation and application of this test as deployed in court and tax rulings, there are certain relevant factors for decision making. One of these factors is the visit purpose and stay duration. A significant visit purpose such as employment (for reasonable time) would result in tax residency. The extent of relations on a personal and professional level that the taxpayer has in Australia. Also, the nature of social arrangements would also be considered drawing a comparison with corresponding life in country of origin (Sadiq et. al., 2015). 183 day test In order to comply with this test, two conditions namely have to be fulfilled. Stay of atleast half a year or 183 days in Australia by taxpayer under consideration during the financial year for which residency is to be determined. Concerned taxpayer should have intent to permanent settle in Australia irrespective of whether it eventually materialises or not. Failure in complying with any of the two terms would result in test not being passed (Barkoczy, 2015). Superannuation Test For individuals serving abroad on Federal governments order, this test is deployed which effectively makes a decision considering if the underlying taxpayer contributes to atleast one of two designated superannuation funds (Gilders et. al., 2015). Application It is apparent that Fred does not have a domicile of Australia and also is not a Federal government employee. As a result, the domicile and superannuation test are not useful for this case. Thus, the relevant tests for Fred are the normal residency test and 183 day test. 183 day test Two conditions required as stated in the above section Condition 1- Minimum stay of 183 day (Fulfilled in Freds case as he stayed for 11 months) Condition 2 Intention of settling in Australia (Lacking since house in England rented and also no long term investment in Australia. Stay only for employment purpose) Hence, this test is not passed. Normal Residency Ties The purpose of visit is significant even though the tenure is undecided as indicated by the 12 month lease of house. Further, the social life of Fred along with wife is comparable to UK which is a critical factor. Children are not significant as they are away in UK also for study. Hence, this test is passed. Conclusion Based on the application of test above, Fred manages to satisfy one and hence is Australian tax resident. 2. Case 1: Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this particular case, Californian Copper Syndicate Ltd used a large portion of their capital to buy a copper mining land irrespective of the fact that after buying the land, they did not have enough capital to run the mining operation. Hence, the company decided to sell the ownership of the mining land to another company. The other company provided the shares of the company in exchange of the land. However, Californian Copper Syndicate orated that selling of the land was in regard to the transfer of one capital asset to the other capital asset i.e. land to the shares (Barkoczy, 2015). According to the common law, the source of the income of transaction is the imperative component to decide the nature of the income rather than size of the transaction. Hence, any particular transaction with the perspective of business is considered for the ordinary income and would be considered for tax (Sadiq et. al., 2015). In this case, the court has argued that the prime focus of the company was to sell the land, because at the time of purchasing the land, they did not have much capital to run the mine. However, they bought the land irrespective of that fact. Company also sold the land to some other company in exchange of the shares. This business activity of the company led to gains for the company. Hence, the court provided the decision that this transaction would be held for business and would be liable for taxation under tax law (Woellner, 2013). Case 2: Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The nature of the revenue from sale of land depends on the two scenarios (Gilders et. al., 2015). Realisation of the capital asset Business activity with profit making intent In this particular case, the Scottish Australian Mining Co Ltd had bought a land with the prime intention of coal mining. Company effectively completed the coal mining operations and the generated revenue. However, the coal reserves continuously decreased from mining and then eventually exhausted. Hence, the Scottish Company decided to sell the land. To earn a sizable profit from sale of land, they decided to make blocks of different sizes and to maximize the market value of the blocks. They invested a reasonable amount in further renovation of the blocks by installing of the water and sewage plant, railway stations, parks etc. These facilities enhanced the market price of the blocks and company received a sizable profit by this land sale. Commissioner of taxation decided that the revenue generated by sale of the land would be termed as ordinary income and liable for tax (Deutsch et. al., 2015). Company did not agree with the judgement of commissioner. They had taken this case in cou rt, where court had given the judgement, after considering the case facts that the prime objective of the owner was to use the land for coal mining and they did the same for years and when the land was exhausted in coal deposit, the company decided to do the realization of the capital asset and for the same they developed the land. Therefore, the received income would not be treated as ordinary income and no tax was applicable on the taxpayer as it was a case of realization of the capital asset (Sadiq et. al., 2015). Case 3: FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR In this case, the taxpayer purchased a beach side land for drying the shacks for fishing business in the year 1953. The owner of the land decided to sell the beach land to three different companies in the year 1967. All the three companies were involved in the land development activities. Hence, the main motive of the new owners of the land was to earn the profit from sale of land, for this process, they divided the land into sub sections and then installed extra facilities to enhance the market value of the land. Additionally, the new owners had modified the article of association of the company to enable land development as a valid business. A sizable profit made from the transaction of land sale. Thus, the received profit would be termed as ordinary income and would be considered for taxation because as per the judgement of court, the purpose of the taxpayer and also the new owner was same to earn profit from sale of land (Gilders et, al, 2015). Case 4: Statham Anor v FC of T 89 ATC 4070 In this specific case, the key intent of the deceased was farming for purchase of land. However, after some time, the deceased sold half part of the land to a company run by his relatives. This company with the intent to start a new cattle business purchased the land. However, the market scenario and various factors were against the cattle business. They could not sustain the cattle business for long since the business was loss making. Hence, they made subdivision on the land and decided to sell. The tax commissioner said that the profit earned by sale of land would be treated as assessable income and liable for tax (Woellner, 2013). The taxpayer was not satisfied with this argument and landed the case to court. After analysing all the above factors, court had argued that no business activity was involved by the taxpayer and there was no motive of business making. Hence, the sale of the land was done because of the unsuccessful status of the cattle business. Thus, the sale of land is realisation of the capital asset and would not be taxed under any circumstances (Barkoczy, 2015). Case 5: Casimaty v FC of T 97 ATC 5135 If the prime intention of the taxpayer is realisation of the capital asset, then there would not be any tax applicable on taxpayer, irrespective of the fact that the concerned taxpayer is selling the land and earn sizable revenues. In the leading case of Casimaty v FC of T 97 ATC 5135 case, the taxpayer Casimaty had received a farm land with the motive of farming from his father. Casimaty used the land for the farming and wanted to continue the same occupation for numerous years. However, the taxpayer suffered from the debt increment hence, he decided to sell majority part of land to discharge his debt issue. For this purpose, he continuously divided majority of the land into sub division and also installed various facilities which were needed to achieve higher returns. The tax commissioner argued that the sale of land after making sub division causes business activity and termed as assessable income, which would be taxed under law. Casimaty landed this decision into court (Gilders e t. al., 2015). After considering the above elements, court decided that the prime activity of the taxpayer was farming which was continued till now on the remaining portion and also the taxpayer sold the land to overcome from the financial debt issue which was acceptable. Hence, the sale of land was considered as realisation of the capital asset in order to discharge the debt. Hence, no tax was applicable on the income received from sale of land (Sadiq et.al., 2015). Case 6: Moana Sand Pty Ltd v FC of T 88 ATC 4897 The taxpayer had bought a land with the intent of doing business of extracting the sand from the land and selling into the market. The company was also was involved in the marketing of the extracted sand. To sustain this business, the concerned taxpayer had taken all the requisite permits form the concern departments, so that the business could run smoothly. After years of operations, the land was exhausted in terms of sand quantity and the quality of the sand also became below the standard level. Thus, company decided to ripe the sand land and made various sub division in order to get higher returns (Deutsch et. al., 2015). The income tax commissioner had made the decision that the received income would be ordinary income, because the taxpayer was bought the land with the motive of deriving the profit. Thus, the taxpayer was liable for taxation under law (Gilders et. al., 2015). The company did not accept this decision and landed this case to court, where court had argued that irrespective of the argument, that previously the taxpayer had used the land for sand extraction. Afterwards the concerned taxpayer had changed the intention and start selling the land for business, which directly derived sizable profit. Hence, this activity of the taxpayer would be considered as a business activity and called assessable income with intention of profit deriving. This ordinary income would be taxed as per taxation law (Woellner, 2013). Case 7: Crow v FC of T 88 ATC 4620 According to the information provided in the case, the concerned taxpayer borrowed money from financial resources in order to purchase five land blocks. At the primary phase, after buying the land, the taxpayer had used the land for production of crops but after some time he completely changed the method of using the land, He made specified sub divisions of the land and prepared fifty one sub blocks from the five blocks land. These sub blocks were sold with the total revenue of around $ 388,288 (Sadiq et. al., 2015). Court had taken all the respective aspects related the given case and made the final judgement that the intention of the taxpayer was to sell the land. Because at the time of purchasing the land, he was very well aware about the fact that the market worth of this land was much higher than the value, he gave to buy the land. Therefore, he purchased the land and sold after some time. Also, to show that this selling of the land was for the realisation of the capital asset, he started doing the farming business. However, court also mentioned the reference of the case Scottish Australian Mining Company Ltd v FC of T case, that this case was entirely different form the current case and the derived profit of $388,288 would be termed as ordinary income and therefore, treated for the taxation process (Barkoczy, 2015). Case 8: McCurry Anor v FC of T 98 ATC 4487 Primary intention of the taxpayer will be considered to determine the nature of the activity and underlying taxation of any derived income. Any activity with the intention of generating the profit will be treated as business activity and income will be termed as assessable income (Barkoczy, 2015). In this case also, two brothers with the primary intention of making the profit purchased a land, which was having an old house. To enhance the worth of the land, they construct three story houses after doing numerous renovations and carrying out construction. However, due to some issues, they were not able to sell any of the houses immediately after construction. Hence, they decided to use one of the houses for their own residence purpose. After a year, both the brothers started selling the house again, this time they successfully sold the three houses and received a huge profit. The taxpayer made argument that this profit from sale of the land was not taxable, as it was not an ordinary income and this activity should be considered as realisation of the capital asset. According to the judgement of the court, this activity of selling the land would not be treated as realisation of the capital asset, since the prime motive behind the purchase of land was to make profit. Hence, the pro fit would be taxed under taxation law (Woellner, 2013). References ATO 1998. Taxation Ruling TR 98/17. 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