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11-8
ANSWERS TO QUESTIONS - CHAPTER 8
1. The three major forms of business organizations are the sole
proprietorship, the partnership, and the corporation.
The sole proprietorship is a business owned by one individual.
The partnership is a business that is owned by two or more persons
with the intent to make a profit.
The corporation is a legal entity that is organized according to the
laws of the state in which it is formed. The business organization is
separate from its owners.
2. The sole proprietorship is formed when an individual decides to
engage in some activity that provides goods or services, with the
intent of making a profit.
3. The partnership agreement is a legal agreement that defines the
responsibilities of each partner and specifies the division of profits
and losses. In order to form a partnership, there must be some type
of agreement. It can simply be the agreement between parties to
perform certain duties or make certain contributions of resources or
services. While a written agreement is not required for legal
purposes, a written document reduces the chance for of
misunderstanding.
4. The phrase separate legal entity simply means that the business
organization operates separately from its owners. The corporation
is referred to as a "separate legal entity" and conducts business with
the same rights and responsibilities as a person.
5. The articles of incorporation constitute a legal document that is filed
with the appropriate state agency requesting the official formation
of a corporation. The articles of incorporation generally set forth the
name of the corporation, the proposed date of incorporation, the
purpose for which the corporation is formed, the expected life of the
corporation, provisions for the capital stock of the corporation, and
the names and addresses of the members of the board of directors.

11-9
6. The stock certificate is issued as evidence of ownership in a
corporation and represents a certain proportionate share of the
business ownership.
7. The stock market crash of 1929 and the subsequent economic
depression led to the passage of the Securities and Exchange Acts of
1933 and 1934. These acts were passed to regulate the issuance of
stock and govern exchanges of publicly traded stock. A part of this
regulation extends to the formulation of certain accounting policies
for companies listed on the stock exchanges (publicly traded stock).
8. The corporate form of business has both advantages and
disadvantages.
Advantages:
(1) Limited liability. Owners are not held personally responsible for
the actions of the corporation. Generally, the maximum amount an
owner can lose is limited to his/her amount of the investment.
(2) Continuity of existence. Corporations do not cease to exist
when an owner dies, disposes of his interest, retires, etc.
(3) Free transferability of ownership interest. An owner can readily
sell or transfer an interest to another party without interfering in the
corporation's business.
(4) Ease of raising capital. It is generally easier to attract many
small investors rather than one or two investors willing to invest
large sums of money or assets in a business.
Disadvantages:
(1) Regulation. Corporations are subject to considerably more
regulation, both state and federal, than are sole proprietorships and
partnerships. Corporations are required to file separate income tax
returns and public corporations are required to comply with SEC
regulations.
(2) Double taxation. The most important disadvantage of the
corporation is double taxation. Since a corporation is a separate
legal entity, it must file and pay tax on corporate profits. When
these profits are distributed to the owners (shareholders), these
distributions are not deductible for the corporation and are taxable
income to the shareholders.

11-10
9. The limited liability company is a relatively new organizational form
in the United States and operates similar to a partnership in that
income is taxed at the owner level. That is, the limited liability
company does not pay tax, but the owners must pay tax on
company profits. It is similar to a corporation in the sense that the
owners have limited personal liability similar to a corporation. The
personal assets of the owners are protected from business creditors.
10. The term double taxation as it applies to a corporation means that
earnings are taxed both at the corporate level and the shareholder
level when earnings are distributed in the form of dividends. For
example, assume JCL, Inc. had taxable income of $100,000 and
distributed $50,000 of the earnings to the shareholders as dividends.
The corporation would pay tax on $100,000 at corporate income tax
rates, and the shareholders would pay tax on $50,000 at their
individual income tax rates. Consequently, $50,000 of the income
from the corporation would be taxed twice.
11. Contributed capital is the capital that is acquired by the corporation
from owners of the corporation. For example, the sale of stock to an
investor is a type of contributed capital.
Retained earnings is the capital of a corporation that has been
generated through the earnings process of a corporation and kept in
the corporation (i.e., not distributed to owners).
12. For both sole proprietorships and partnerships, contributed capital
and retained earnings are combined in one capital account for
financial statement reporting. Capital acquisitions are additions to
the capital account of the owners or partners; earnings of the
business are additions (losses are reductions) to the capital
accounts; and distributions to owners (withdrawals) are reductions
from the capital account. Corporations maintain separate accounts
for contributed capital and retained earnings.
13. Because corporations can be owned by millions of individuals, they
are able to pool the resources of many individuals which permits
access to billions of dollars of capital. Proprietorships and

11-11
partnerships are bound by the financial condition of a few, private
investors.
14. a. Legal capital: Par value multiplied by the number of
shares issued. This represents the minimum amount of
assets that should be maintained as a protection for
creditors.
b. Par value of stock: An arbitrary value that is assigned to a
share of stock usually at the time of incorporation. Par
value, historically, has represented the maximum liability
of the investor.
c. Stated value of stock: An arbitrary value that is assigned
to a share of stock by the board of directors. It has little
relevance to investors or creditors.
d. Market value of stock: The price that must be paid to purchase
a share of stock.
e. Book value of stock: The amount of equity of one share of
stock, i.e., (assets − liabilities) divided by the number of shares
of stock outstanding.
f. Authorized shares of stock: The number of shares that a
corporation has been authorized by the state to issue.
g. Issued stock: Stock that has been sold to shareholders.
h. Outstanding stock: Issued stock that is owned by outside
parties, i.e., stock that has been issued and not repurchased by
the corporation.
i. Treasury stock: Previously issued stock that has been
repurchased by the corporation.
j. Common stock: A class of stock that possesses certain rights
usually not given to other classes of stock. These rights
include the right to share in the distribution of profits, the right

11-12
to share in the distribution of corporate assets upon
liquidation, the right to vote on certain matters that affect the
corporate charter, and the right to participate in the selection
of directors for the corporation.
k. Preferred stock: A class of stock that is given preferential
treatment over common shareholders in some matters, usually
in the distribution of earnings. However, certain other
shareholder rights may not be present; for instance, voting
rights.
l. Dividends: Distributions of corporate profits to shareholders.
15. Cumulative preferred stock: A class of preferred stock for which the
stipulated dividend, if not paid, accumulates from one year to the
next. If a corporation does not pay dividends one year, the unpaid
dividend amount is carried forward and when dividends are paid in
later years, any unpaid portion of past dividends (called dividends in
arrears) is paid first, before any dividends may be paid on common
stock.
Noncumulative preferred stock: A class of preferred stock whose
unpaid dividend is not carried forward to future years. If dividends
are not declared in one year, they are lost.
16. No-par stock is stock for which a par value has not been established
by the corporation. No-par stock may have a stated value. If so,
issuance of the stock is recorded exactly the same way as par value
stock.
If the stock has neither a par nor stated value, the entire issuance
amount is assigned to the capital stock account.
17. Dividend per share: $100 par x 10% = $10 per share. The total
dividends per year are $10,000 (1,000 shares x $10). The total
dividend to be paid to preferred shareholders is $30,000, the current
year's dividend plus that of the past two years.

11-13
18. The amount added to the common stock account is equal to par
value times the number of shares issued or $200,000 (10,000 x $20).
The amount of cash received is $300,000 (10,000 x $30).
19. Par value and stated value are similar in meaning in the sense that
they are arbitrary values assigned to stock. Par value is assigned in
the charter at the time of incorporation. Stated value is determined
by the board of directors after incorporation.
20. A company will repurchase its own stock for a number of reasons.
Some of the most common reasons include: (1) to reduce the
number of shares outstanding and thus increase the earnings per
share, (2) to accumulate stock to use for employee bonus plans, (3)
to accumulate stock to be used in a merger or acquisition, (4) to
avoid a hostile takeover, and (5) to keep the stock price high with
active trading.
21. The purchase of treasury stock decreases total equity by increasing
the treasury stock account which is a contra-equity account.
22. Even though the stock was purchased for $30 per share and resold
for $35 per share, there is no gain on the sale. The difference in the
purchase and sales price is additional contributed capital because it
is from capital invested by stockholders. It is reported on the
balance sheet in the stockholders’ equity section as paid-in capital.
Treasury Stock is a contra equity account.
23. The declaration date is the date the dividend is officially declared by
the corporation's board of directors. The declaration of the dividend
creates a legal liability to pay the dividend. The record date is the
date that establishes the ownership of the stock by specific
shareholders to whom the dividends will be paid. Payment date is
the date the dividend checks are actually written and mailed to the
shareholders.
24. A stock dividend may be declared to give the shareholders some
reward when the corporation does not have sufficient cash to
distribute. The stock dividend will give each shareholder additional
shares in proportion to their stock ownership. After the stock

11-14
dividend, each shareholder owns exactly the same proportion of the
corporation as he owned before the dividend. The effect on the
accounting equation is to transfer the amount of the stock dividend
from retained earnings to contributed capital.
A stock split is a method used to lower the market price of a share of
stock. A stock split replaces old shares with a proportionate number
of new shares. For instance, in a three-for-one stock split, a
shareholder that owns one share of stock would now own three
shares; in addition, the par value is proportionately reduced.

11-15
25. A stock dividend is declared either to compensate shareholders
when cash is not available or to lower the market price of a share of
stock.
26. The primary reason for declaring a stock split is to reduce the market
value of stock by increasing the number of shares outstanding on
the market. This makes the stock more affordable and may,
therefore, increase demand for the stock.
27. In a stock split, the number of shares is increased according to the
amount of the split and the par is reduced proportionately. In a five-
for-one split, the new number of shares would be five times the old:
10,000 x 5 = 50,000. The par amount would be reduced to one-fifth
of the original amount: $20 ÷ 5 = $4.
28. When retained earnings are appropriated, an equal amount of cash
is not necessarily set aside. However, retained earnings that are
appropriated are not available to be paid out as dividends.
29. Equity financing (i.e., capital acquired from owners) is the largest
source of financing for most U.S. businesses.
30. Equity financing refers to capital acquired from owners; usually the
term refers to issuance of stock.
Debt financing refers to borrowing in the form of notes and bonds
payable.
31. A widely held corporation is one in which the stock is held by a large
number of investors.
A closely held corporation is one in which ownership is concentrated
in the hands of a few people.
32. In deciding whether to declare dividends, the board of directors
must consider whether the corporation has sufficient cash to cover
operating requirements and meet emergencies. The board may also
wish to retain earnings in order to pay dividends in years when cash

11-16
flows are low. In addition, the board may restrict dividends in order
to finance future expansion of the business.

11-17
SOLUTIONS TO EXERCISES - CHAPTER 8
EXERCISE 8-1
Transactions
Cash Acquired from Owner $30,000
Revenues 50,000
Expenses 22,300
Withdrawals 10,000
Alex Ard Sole Proprietorship
Financial Statements
For the Year Ended December 31, 2014
Income Statement
Revenues $50,000
Expenses (22,300)
Net Income $27,700
Capital Statement
Beginning Capital Balance $ -0-
Plus: Capital Acquired from Owner 30,000
Plus: Net Income 27,700
Less: Withdrawal by Owner (10,000)
Ending Capital Balance $47,700

11-18
EXERCISE 8-1 (cont.)
Alex Ard Sole Proprietorship
Balance Sheet
As of December 31, 2014
Assets
Cash $47,700
Total Assets $47,700
Liabilities $ -0-
Equity
Ard, Capital 47,700
Total Liabilities and Equity $47,700
Statement of Cash Flows
Cash Flows From Operating Activities:
Inflow from Revenues $50,000
Outflow for Expenses (22,300)
Net Cash Flow from Operating Activities $27,700
Cash Flows From Investing Activities -0-
Cash Flows From Financing Activities:
Inflow from Owner $30,000
Outflow for Owner Withdrawals (10,000)
Net Cash Flow from Financing Activities 20,000
Net Change in Cash 47,700
Plus: Beginning Cash Balance -0-
Ending Cash Balance $47,700

11-19
EXERCISE 8-2
Transactions:
Cash Contributions
D. Cushing $ 70,000 33.33%
S. Tadlock 140,000 66.67%
Total $210,000 100.00%
Revenues $ 75,000
Expenses 39,000
Cushing Withdrawal 2,000
Tadlock Withdrawal 4,000
CT Partnership
Income Statement
Revenues $75,000
Expenses (39,000)
Net Income $36,000
Capital Statement
Beginning Capital Balance $ -0-
Plus: Capital Acquired from Owners 210,000
Less: Withdrawals by Owners (6,000)
Ending Capital Balance $240,000

11-20
Prepared for the instructor’s use:
Analysis of Capital Accounts:
Cushing Tadlock Total
Beginning Capital Balance $ -0- $ -0- $ -0-
Investments 70,000 140,000 210,000
Net Income 36,000
D. Cushing 33.33% 12,000
S. Tadlock 66.67% 24,000
Withdrawals (2,000) (4,000) (6,000)
Ending Capital Balances $80,000 $160,000 $240,000

11-21
CT Partnership
Balance Sheet
As of December 31, 2014
Assets
Cash $240,000
Total Assets $240,000
Liabilities $ -0-
Equity
D Cushing, Capital $ 80,000
S. Tadlock, Capital 160,000
Total Equity 240,000
Total Liabilities and Equity $240,000
Statement of Cash Flows
Cash Flows From Operating Activities:
Inflow from Revenues $ 75,000
Outflow for Expenses (39,000)
Net Cash Flow from Operating Activities $36,000
Cash Flows From Investing Activities -0-
Cash Flows From Financing Activities:
Inflow from Partners $210,000
Outflow for Partners’ Withdrawals (6,000)
Net Cash Flow from Financing Activities 204,000
Net Change in Cash 240,000
Plus: Beginning Cash Balance -0-
Ending Cash Balance $240,000

11-22
EXERCISE 8-3
Transactions:
Issued 10,000 shares of $10 par stock @ $16 $160,000
Revenues 71,000
Expenses 46,500
Dividends Paid 5,000
Bozeman Corporation
Income Statement
Revenues $71,000
Expenses (46,500)
Net Income $24,500
Statement of Changes in Stockholders’ Equity
Beginning Common Stock $ -0-
Plus: Issuance of Common Stock 160,000
Ending Common Stock $160,000
Beginning Retained Earnings $ -0-
Less: Dividends (5,000)
Ending Retained Earnings 19,500
Total Stockholders’ Equity $179,500

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Commissioner of Navy, 15
court-martial on, 31, 32
created Earl of Torrington, 20
dismissed from Admiralty, 23
sent to intercept James ii., 17
Hercules, at battle of Camperdown, 351
Hercules, at battle of Quiberon, 189
Hermione, mutiny of, 383, 384
Hero, at battle of Quiberon, 189
at Porto Praya, 285
in action off Cape Ortegal, 466
in Hughes squadron in East Indies, 283
Héros, at battle of Quiberon, 190
at Trafalgar, 460
in squadron of Suffren, 285
Hervey, A. J., third Earl Bristol, Admiral, captain of
Monmouth, in blockade of Brest, 186 et seq.
lands at Molines, 168
Hervey, The Hon. William, captain of Superb, court-martial
on, 90 et seq.
Hesse-Darmstadt, Prince of, at taking of Gibraltar, 65 et
seq.
Heureux, at battle of the Nile, 395 et seq.
Hillyar, Sir James, Rear-Admiral, captain of Phœbe, 470
Hinchinbroke, East Indiaman, at Porto Praya, 285
Hinext, Captain, commands Beschermer at battle of
Camperdown, 351
Hippopotame, at battle of Minorca, 152
Hjeelperen, at Copenhagen, 426 et seq.

Hoche (formerly Pêgase) in Bompard’s expedition, 399, 400
Hoche, Lazare, General, his expedition to Ireland, 335 et
seq.
Hodges, William, quoted, 358
Hodgson, Major-General, at taking of Belleisle, 196
Hogue, La, battle of, 34, 43
Hohenlinden, battle of, 417
Holburne, Francis, Admiral, sails to America, 162
sent to support Boscawen, 141
squadron scattered by storm, 163
Holland, Captain, commands Wassenaer at battle of
Camperdown, 351
Holland, in Dutch squadron, in 1781, 256
Holland, war declared with, 253
Holloway, Captain, arrested by mutineers at Spithead, 366
Holmes, Captain, occupies Embden, 169
Holsteen, at Copenhagen, 426 et seq.
Hood, Alexander, Lord Bridport, Admiral, commands Minerva
at battle of Quiberon, 189
deceived by Bruix, 403, 404
fails to intercept Bompard, 399
fails to intercept Hoche, 337 et seq.
his action at Groix, 326 et seq.
ineffectual movements of, 342
mutinous combination in his squadron, 362
second in command to Howe, 324
Hood, Sir Samuel, Lord Admiral appointed to command in
Mediterranean, 299
brings reinforcements to Rodney, 261
commands Venus, 178

Vice-Admiral, commands Zealous at battle of the Nile,
394 et seq.
his operations at St. Kitts, 274, 275
in battles of Dominica, 276, 279
in Mediterranean, 1794-1795, 328-330
joins Rodney, 275
leaves Antigua for North America, 267
leaves Sandy Hook for Barbadoes, 272
quoted, 226
serves with Graves, 268
superseded by Troubridge, 409
watches Fort Royal, expostulates with Rodney, 262
Hoorn, Dutch, La Hogue, 37
Hope, G., Captain, commands Defence at Trafalgar, 458
Hope, in action at Pulo Aor, 488
La Hogue, 37
Hope, Sir William, Vice-Admiral, commands Bellerophon, 310
Hopson, Major-General, in West Indies, 195
Hopsonn, Sir Thomas, Admiral, in attack on Vigo, 61
present in dispute on flagship, 83
Hosier, Francis, Vice-Admiral, his death in West Indies, 102
Hoste, Sir William, at battle of Lissa, 488
Hotham, Sir William, Admiral, actions with Martin, 330-331
commands Adamant at battle of Camperdown, 252
commands under Hood, 330;
succeeds him, ibid.
his convoy taken by La Motte Picquet, 263
resigns, 332
sails from New York to West Indies, 236
Howe, Richard, Earl, abused in newspapers, 301
action with Villaret-Joyeuse on 28th May 1794, 311

appointed to command in Channel, 299
at sea, 325
at sea, 1794, 323
commands Dunkirk in Boscawen’s squadron, 141
commands in North America, 219
commands Magnanime at battle of Quiberon, 189 et
seq.
his signals, 470
in battle of 1st June 1794, 316, 320
in winter of 1793-1794, 305
operations in 1793, 300-301
operations of, at New York and Rhode Island, 230-235
pacifies mutineers at Spithead, 369
pursues French, 309
reconnoitres Brest, 308
relieves Gibraltar, 280, 282
sails from St. Helens, 306
state of his fleet in 1794, 307
statement of grievances of sailors sent to, 363
Howe, Sir William, General, commands in North America,
219
Hubert, J. J., commands Indomptable at Trafalgar, 460
Hudson, Captain, of Pendennis, his death, 93
Hughes, Sir Edward, Admiral, commands in East Indies,
283 et seq.
his engagements with Suffren, 288, 292
Hugues, Victor, in West Indies, 483, 484
taken at Cayenne, 484
Humbert, General, his invasion of Ireland, 398
Hume, James, Captain, killed in attack on French convoy,
170
Hunter, sloop at Louisbourg, 173

Hult, John, Captain, commands Queen in Howe’s fleet, 313
Hyder Ali, Sultan of Mysore at war with East India
Company, 283 et seq.
death of, 291
Hyères, British fleet at, 111
Illustre, French, La Hogue, 38
Illustrious, in first action between Hotham and Martin, 331
Immortalité, in expedition of Bompard, 399
Imperieuse, her activity, 488
Impétueux, taken on 1st June, 321
Impregnable, on 1st June, 319
Indefatigable, attacks Droits de l’homme, 340, 342
commanded by Pellew, 337
Indivisible, flagship of Ganteaume, 421
Indomptable, at Trafalgar, 460
in action at Algeciras, 430 et seq.
in expedition to Ireland, 339
in fleet of Bruix, 403
in fleet of Villaret-Joyeuse, 313 et seq.
Industry, victualler with Anson’s squadron, 108
Infernet, L. A. C., commands Intrépide at Trafalgar, 460
Inflexible, at battle of Quiberon, 190
Inflexible, in mutiny at Nore, 370
threatens to fire into San Fiorenzo, 372
Infödstretten, at Copenhagen, 426 et seq.
Inglis, J., Captain, commands Belliqueux at battle of
Camperdown, 352
Inscription, Maritime. See Classes, and Navy, French Royal

Intendant de marine, des Armées navales. See Navy,
French Royal
Intrepid, at battle of Minorca, 152
in action with La Clue, 180
in fleet of Graves, 312
loses topmast, 153
Intrepide, at battle of Quiberon, 189
Intrépide, at battle of Quiberon, 190
at Trafalgar, 460
in action of 14th October 1747, 126
Invincible, in fleet of Bruix, 403
Ionian Islands, retaken from French, 402
Irresistible, at battle of Cape St. Vincent, 345, 349
joins Jervis, 343
Irwin, T., captain of Prince George, 346
Isis, action with César, 235
at battle of Camperdown, 352
at Copenhagen, 426 et seq.
in squadron of Hughes, 283
with Howe at New York, 231
Iviça, British and Spanish fleets meet at, 302
J. J. Rousseau, in fleet of Bruix, 403
Jacobin, on 1st June, 319
Jacobson, Captain, commands Cerberus at battle of
Camperdown, 351
Java, loss of, mentioned, 474
Java, island of, taken, 484
Jean Bart, in fleet of Bruix, 403

Jean Bon Saint André, French delegate, 306, 307
Jemmapes, in fleet of Bruix, 403
in squadron of Allemand, 477
Jenkins, John, master of Rebecca, ill-used by Spaniards, 100
Jenkins’s Ear, war of, 102
Jennings, Sir John, commands expedition to West Indies,
53
Jervis, Sir John, Earl St. Vincent, defeats Spaniards near
Cape St. Vincent, 344, 349
establishes his blockade of Brest, deceived by
Ganteaume, 421
evacuates Mediterranean, 333
First-Lord, his policy of inquiry and reform, 437-438
note
goes to Lagos and then Lisbon, 386
his movements during the cruise of Bruix, 405-407
in West Indies, 482, 483
letter to Keppel, 226
ordered to detach two ships of line into
Mediterranean, 388
prevents mutiny off Cadiz, 381, 382
First-Lord, takes command in Mediterranean, 332
to command in West Indies, 299
John, Archduke, defeated at Hohenlinden, 417
Johnston, Major, heads mutiny against Bligh, 370
Johnstone, George, “Governor,” in action at Porto Praya and
at Cape of Good Hope, 283, 284
Joinville, Prince de, quoted, 324
Jones, R., Captain, in action at Boulogne, 435
Jonquière, M. de la, French naval officer, defeated by
Anson, 123, 124

Jupiter, at battle of Camperdown, 351 et seq.
Jupiter, at Porto Praya, 285
Juste, at battle of Quiberon, 190 taken on 1st June, 321
Justice, reaches Alexandria, 420
Jylland, at Copenhagen, 426 et seq.
Keats, Sir Richard Goodwin, Admiral, captain of Boadicea,
399
ships Spanish troops at Fünen, 487
taken by Ganteaume, 423
Keith Elphinstone, Lord Keith, at Cadiz, 419
at siege of Genoa, 415
blockades Cadiz, 404
commands in Downs, 438
driven from Cadiz by French, 404
his pursuit of Bruix, 408
in expedition to Egypt, 420, 421
pursues Ganteaume, 422
suppresses mutiny at Plymouth, 380
takes Cape, 483
takes command against mutineers at Nore, 378
takes command in Mediterranean, 412
Kempenfelt, Richard, defeats Guichen, 272, 273;
his death, ibid.
his signals, 470
Kent, La Hogue, 37
Keppel, Augustus, Viscount, at Admiralty, 280
at Battle of Ushant, 223, 226
at Canaries, takes Gorée, 172
at taking of Belleisle, 196
commands Torbay at battle of Quiberon, 189
commands Western squadron, 221

court-martial on, 228
expedition to coast of Africa, 171, 172
his quarrel with Palliser, 226, 227
in blockade of Brest, 186
takes Braddock to America, 141
Kerjulien, J. M. C., commands Pluton at Trafalgar, 460
Kersaint, Captain de, commands Thesée at battle of
Quiberon, 190
attacks Cape Coast Castle, and has action with
Commodore Forrest, 170, 171
Kidd, Dandy, captain of Wager, in Anson’s squadron, 107
Killala, French land at, 398
Killigrew, Admiral, fails to intercept Châteaurenault in
Straits of Gibraltar, 24;
convoys trade to England, ibid.
in joint commission of 1691, 32,
and in 1693, 45
King, R., Captain, commands Achille at Trafalgar, 458
King, Sir Richard, Admiral, in action of 17th February 1782,
288
Kingfisher, mutiny averted in, 382
Kingston, at battle of Minorca, 152
Kinsbergen, captain of Admiral General, 256
Kirby, captain of Defiance, his misconduct, 92
shot, 93
Kirke, Colonel, his misconduct at Londonderry, 20-22
Kirkpatrick, John, captain of Henry Addington, 480
Kjöge Bay, British fleet in, 429

Kléber, General, in command in Egypt, 416
murdered, 417
Knight, Sir John, Admiral, commands Montagu at battle of
Camperdown, 352
convoys General Craig’s troops, 449
Knowles, Sir Charles, Admiral, his services in West Indies,
105
Knowles, Sir Charles Henry, Admiral, son of the above,
commands Goliath at battle of Cape St. Vincent, 346
Koning Wilhelm, Dutch, La Hogue, 37
Kosseir, Indian troops landed at, 421
Kraft, Captain, commands Alkmaar at battle of
Camperdown, 351
Kronborg, at Copenhagen, 426 et seq.
La Bourdonnais, Bertrand Mahé de, forms squadron at Île
de France, 129
his character and plans, 128
his operations on Coromandel coast, and his end, 130,
131
La Clochetterie, captain of Belle Poule, 223
La Clue, action with Boscawen and death, 179, 182
at battle of Minorca, 152
commands squadron at Toulon, 176
takes refuge in Carthagena, 159 et seq.
La Crosse, Captain, Baron, commands Droits de l’homme,
339-342
Laforey, Sir John, Captain, commands Spartiate at Trafalgar,
458
Admiral, boards Prudent, 173, 174

La Galissonière, French Admiral, commands squadron at
Minorca, 152 et seq.
La Guayra, attack on, 105
Lally, Count, in East Indies, 198, 202
Lambert, captain of Saturn, 427 et seq.
Lamesle, captain of Indomptable, 313
La Motte Picquet, captures Hotham’s convoy, 263
reinforces D’Estaign, 239
Lancaster, at battle of Camperdown, 352
at battle of Minorca, 152
Lángara, Juan de, Spanish Admiral, at Toulon, 302
defeated by Rodney, 246
escorts Richery, and goes to Toulon and to
Carthagena, 330
Langle, Vicomte de, Captain, commands Solitaire at battle
of Quiberon, 190
Languedoc, action with Renown, 235
flagship of D’Estaign, 229
L’Annibal, in squadron of Suffren, 285
La Nymphe, reports departure of Grasse to Rodney, 267
Laprévalais, Chevalier de, Captain, commands Eveillé at
battle of Quiberon, 190
La Prudente, detached by Kempenfelt, 273
Larkins, Thomas, Captain of Warren Hastings, 480
L’Artésien, in squadron of Suffren, 285
Latouche-Tréville, Admiral, commands Toulon fleet, 444
his death, 445
Laurier, French, La Hogue, 38

Laureston, General, quoted, 467
Lawford, captain of Polyphemus at Copenhagen, 426 et seq.
Leake, Sir John, at battle of Malaga, 65
in battle of Bantry Bay, 19
in command on coast of Spain, 53, 54
joins Rooke, 61
raises siege of Londonderry, 21
relieves Gibraltar, 67
Leander, at battle of the Nile, 394 et seq.
in attack on Santa Cruz, 387
sent home with despatches, and taken, 401
Lee, Captain, commands Courageux, 466
Le Gardeur de Tilly, takes Romulus, 260
Legge, Hon. Edward, captain of Severn in Anson’s squadron,
107
Legion des Francs, and Noire, what were, 335
Lejoille, Captain, commands Généreux at battle of the Nile,
395
Le Maire Straits, Anson’s squadron in, 108
Lenox, La Hogue, 37
Leopard, recaptured from mutineers, 379
L’Epée. See Navy, French Royal
Leso, Blas de, Spanish naval officer, defends Carthagena,
104
Lestock, at battle of Toulon, 112 et seq.
Richard, Admiral, brings reinforcements to Haddock,
109
commands attack on French coast, 123
court-martial on, 115
on bad terms with Mathews, 110

put under arrest by Mathews, 113
L’Etanduère, Desherbiers de, French Admiral, defeated by
Hawke, 126, 127
Letellier, J. M., commands Formidable at Trafalgar, 460
Levant, Vice-Admiral du, See Navy, French Royal
Levassor de Latouche, Captain, commands Dragon at battle
of Quiberon, 190
Leviathan, at Trafalgar, 458
in Howe’s fleet, 311
Lexington, skirmish at, 218
Ley, Captain, quarrel with Norris, 83
Leyden, at battle of Camperdown, 351
Dutch, La Hogue, 37
Lichfield, wrecked on coast of Morocco, 171
Licorne, taken, 223
Lillingston, Luke, Colonel, his quarrel with Captain Wilmot,
35 et seq.
Lincoln, American general, besieges Savannah, 240
Linois, Durand, Admiral, at Algeciras, 431-433
in East Indies, 480
Lion, action with Elizabeth, 122
blockades Malta, 401
La Hogue, 37
Lion, at battle of Minorca, 152
in squadron of Allemand, 477
Lissa, battle of, 488
Lizard, action off the, 78

Lloyd, Captain, court-martial on, 115
Lloyd, Captain David, follows James ii. into exile, Jacobite
agent, 16
tempts captains to treason, 35
Loades, Captain, brings away stores from Cadiz, 59
Lochner, J. Christ., captain of Ocean, 480
Lockhart, afterwards Lockhart-Ross, Sir John, Vice-Admiral,
commands Chatham at battle of Quiberon, 189
Lodi, reaches Alexandria, 420
Loire, in expedition of Bompard, 399
London, flagship of Admiral Colpoys at Spithead, 364 et seq.
flagship of Sir Hyde Parker, 424 et seq.
La Hogue, 37
off Cadiz, story of warning to, 382
Londonderry, siege of, 20-22
Lord High Admiral, office in commission after 1688, 5
L’Orient, in East Indies, 286 et seq.
wrecked, 290
Loudoun, Lord, plans attack on Louisbourg, 162
Louis, Sir Thomas, Rear-Admiral, commands Minotaur at
battle of the Nile, 394 et seq.
Louisbourg, taken, 122, exchanged for Madras, 132
taken, 171, 173
Lucas, J. J. E., commands Redoutable at Trafalgar, 460
Ludlow Castle, commanded by Rodney, 178
Lunéville, treaty of, 417
Luttrell, Temple, on inefficiency of the Press, 215
on waste in navy, 209

Lynn Haven, battle of, 268, 269
Lyonne, M. de, French minister of marine, 9
Lys, taken by Boscawen, 142
M‘Cleverty, captain of Gibraltar, 179
Macdonel, E., commands Rayo at Trafalgar, 460
Macnémara, Comte de, French naval officer, accompanies
convoy for America, 141
Madeira occupied, 482
Madras, exchanged for Louisbourg, 132
taken by La Bourdonnais, 131
Maegd van Dort, Dutch, La Hogue, 37
Magendie, J. J., captain of Bucentaure at Trafalgar, 460
surrenders Africaine, 421
Magnanime, at battle of Quiberon, 189
in action off Tory Island, 400
Magnanime, in squadron of Allemand, 477
Magnifique, at battle of Quiberon, 190
French, La Hogue, 38
Magon, Admiral, joins Villeneuve in West Indies, 448
Rear-Admiral, at Trafalgar, 460
Mahon, Port, in Minorca. See Minorca
Maidstone, at battle of Quiberon, 189
reports approach of D’Estaign, 230
Maire Guiton, French prize, 308
Maistral, E. T., commands Neptune at Trafalgar, 460
Maitland, General, commands troops at Quiberon, 418

Maitland, Sir Frederick Lewis, Rear-Admiral, suppresses
mutiny in Kingfisher, 382
Majestic, in battle of 1st June, 320
at battle of the Nile, 394 et seq.
sent to Gibraltar, 401
Majestueux, in squadron of Allemand, 477, 478
Malaga, battle of, 65, 66
Malta, surrender of, 412
taken by French, 389
Manila taken, 196
Mann, Rear-Admiral, captain of Cerberus, 250
his blockade of Cadiz and return to England, 332-333
Mann, Sir Horace, minister at Florence, quoted, 111
Mansfield, J. M., Captain, commands Minotaur at Trafalgar,
458
Maplesden, J., Captain, commands Intrepide at battle of
Quiberon, 189
Marcouf Islands, English post on, attacked, 386
Marengo, battle of, 415
Marengo, flagship of Linois, 480
Marigalante taken, 484
Marine Society founded, 143
Marines, organised, 144
two regiments of, raised, 15
Marlborough, at Toulon, 113
in Howe’s fleet, 310
in mutiny at Spithead, 364
mutiny in, 382, 383

Marmorice Bay, expedition to Egypt, anchors in, 420
Maro, at Copenhagen, 426 et seq.
Mars, at battle of Quiberon, 189
at Trafalgar, 458
Mars helps to take Northumberland, 119
Marseilles, action with Preston, 235
in squadron of D’Estaign, 229
Marsh, Captain, takes Senegal, 171
Marshal, Samuel, captain of Arethusa, 223
Martel, captain of Belliqueux, 175, 176
Martin, G., Captain, commands Irresistible at battle of Cape
St. Vincent, 346
Martin, William, Admiral, enforces neutrality of Naples, 111
Martin, French Admiral, actions with Hotham, 330, 331
sails from Toulon, 330
Martinique attacked, 481
taken, 482
restored, 484
retaken, ibid.
Massena, Marshal, his defence of Genoa, 415
Mathews, Thomas, Admiral, commander-in-chief in
Mediterranean, and envoy plenipotentiary to Italian
princes, 110
at Turin, 111
court-martial on, 114, 116
fights battle of Toulon, 112 et seq.
joins fleet at Hyères, 111
Maure, French, La Hogue, 38
Mauritius (Ile de France) taken, 484.

Mautort, Chevalier de, quoted, 287
May, Rear-Admiral, quoted, 315
Maydman, Henry, author of Sea Politics, quoted, 97
Mayne, Perry, Admiral, presides over court-martial on
Mathews, 117
charged with contempt of court, ibid.
Mazaredo, José, goes to Brest with Bruix, 408
refuses command of Spanish fleet, 344
Meadows, General, commands troops in Johnstone’s
squadron, 283
Medée, in Savary’s squadron, 398
taken by Boscawen, 142
Medenblick, Dutch, La Hogue, 37
Medusa, Nelson hoists flag in, 434
Melampus, in action off Tory Island, 400
Melville, General, invents carronade, 469
Ménage, General, French, commands troops in expedition
of Bompard, 399
Ménou, General, commands French troops in Egypt, 417
Menses, Rear-Admiral, at battle of Camperdown, 351
Mercier, Captain de, commands Triton at battle of Minorca,
152
Mercure, at battle of the Nile, 395 et seq.
Meriton, Henry, captain of Exeter, 480
Merveilleux, French, La Hogue, 38
Middleton, Sir Charles, Lord Barham, Admiral, quoted, 351
orders concentration off Ferrol, 450
Milford, commanded by Captain Moses, 83

Military Ports, French, 9
Miller, Ralph Willett, Captain, commands Captain at battle of
Cape St. Vincent, 346
commands Theseus at battle of the Nile, 394 et seq.
Minerva, at battle of Quiberon, 189
reports position of Spaniards, 345
Minorca, battle of, 151, 154
besieged and taken by French, 147, 154
besieged by allies and taken, 254
invaded, 145
occupied, 402
Minotaur, at battle of the Nile, 394 et seq.
at Trafalgar, 458
narrow escape at Genoa, 415
Minto, Earl, see Elliot, Sir Gilbert
Miquelon taken, 481
Missiessy, Baron, Admiral, his cruise to West Indies, 445-
446
Mitchell, Cornelius, Captain, his misconduct in West Indies,
105
court martial on, 106
Mitchell, Sir David, Vice-Admiral, commands in
Mediterranean, 57
Mitchell, M., Captain of Pearl in Anson’s squadron, 107
commands Isis at battle of Camperdown, 352
Modéré, French, La Hogue, 38
Modeste, cutting out of, 186
taken at Lagos, 182
Moffat, William, captain of Ganges, 480

Molines, island of, ransomed, 168
Molloy, Anthony James Pye, Captain, commands Cæsar in
Howe’s fleet, 312
Molucca, Dutch islands taken, 483
Monarca at Trafalgar, 460
Monarch, at battle of Camperdown, 352
at Copenhagen, 426 et seq.
Monarque, execution of Byng on, 156
Monarque, French, La Hogue, 38
Monckton, Major General, in West Indies, 196
Monk, La Hogue, 37
Monmouth, at battle of Camperdown, 352
at taking of Foudroyant, 159, 161
in Hughes squadron, 283 et seq.
La Hogue, 37
on coast of Brittany, 168
violence of mutineers in, 377
Montagnard, deserts Villaret-Joyeuse, 313
Montagne, flagship of Villaret-Joyeuse, 319
Montagu, Admiral, off Brest, 321
Montagu, William “Mad Montague,” 124
Montagu, Sir George, Admiral, sent to intercept French
convoy, 306 et seq.
Montague, at battle of Camperdown, 352
in battle of 1st June, 320
La Hogue, 37
Montanes, at Trafalgar, 460

Mont Blanc, at Trafalgar, 460
detached by Howe, 313
taken off Cape Ortegal, 466
Monte Video, occupied, 485
Montgomery, his attack on Quebec, 218
Moore Sir John, Admiral, in the West Indies, 195
Moorsom R., Captain, commands Revenge at Trafalgar, 458
Morard de Galle, French Admiral, appointed to command in
Channel, 300
sails with Hoche, 337 et seq.
Morbihan. See Quiberon
Mordaunt, General, with Hawke in attack on Rochefort, 167
Moreau, General, defeats Austrians at Hohenlinden, 417
Morel Henri, Captain, commands Téméraire, 314
Moreno, Juan Joaquin, in action at Algeciras, 430
Morla, General, governor of Cadiz, 419
Morning Chronicle quoted, 449
Morocco, Emperor of, is paid ransom for crew of Lichfield,
171
Morogues. See Bigot de
Morris J. N. captain, commands Colossus at Trafalgar, 458
Moses, William, captain of Milford, story of, 83, 84, 85
Mosse, captain of Monarch at Copenhagen, 426
Mountjoy, at Londonderry, 21
Moutray, John, Captain, his convoy taken, 252-253
Mucius, on 1st June, 319

Muiron, in action at Algeciras, 430 et seq.
Mulgrave, Lord, see Phipps, Constantine John
Munden, Sir John, Rear-Admiral, his failure at Corunna, 64
Munickendam, Dutch, La Hogue, 37
Munro, Sir Hector, General, takes Pondicherry, 282
Murat, Marshal and King of Naples, subdues Italy, 417
Murray, G., Captain, commands Colossus at battle of Cape
St. Vincent, 346
captain of Edgar, at Copenhagen, 426
Murray, Commissary, in Wilmot’s expedition, 87
Murray, Honourable G., Captain of Trial in Anson’s
squadron, 107
Muskeyn, attacks Marcouf Islands, 386
Musquetier, Captain, commands Leyden at battle of
Camperdown, 351
Mutine, brings news to Nelson, 390
Namur, at battle of Cape St. Vincent, 346
commanded by Boscawen, 141
flagship of Boscawen in action with La Clue, 179, 183
flagship of Admiral Matthews at Toulon, 112
in action off Cape Ortegal, 466
in battle of Dominica, 279
joins Jervis, 343
unfit for service, 109
Napoleon Bonaparte, appointed General of the Army of
England, 385
at Toulon, 303
coup d’état of 18 Brumaire, 411
escapes from Egypt, 409, 410

gives Villeneuve conditional leave to go to Cadiz, 452
his aggressions, 436
his anger, 454
his anger with Villeneuve, 446
his campaign in Italy, 332
his endeavour to reinforce army in Egypt, 416 et seq.
his threat of invasion considered, 420, 440
imprisoned in Egypt, 401
plans concentration of forces in Channel, 442, 445
sails to invade Egypt, 389
Nassau, Count of, commands Dutch troops on coast of
Spain, 56
Navarro, José de, Spanish Admiral, at battle of Toulon, 112
blockaded by Haddock, 110
goes to Toulon, 110
joins French squadron, 110
sails from Cadiz, 110
Navigation Laws, manning clauses suspended, 143
Navy, British Royal, effect of Revolution on, 1, 2
administrative corruption, 207-210
administrative reforms of, 132-133
Discipline Act of 1749 passed 137, 138
disposition of, in 1778, 212-213
growth of, between 1793 and 1815, 468
improved discipline of, 205-207
improvement in ships of, 136
increase of, till 1783, 211
internal condition of, 471-474
manning of, 213-216, 218, 219
pay of seamen increased, 476
ships in commission, 1803, 438
strength and disposition of, 1803, 440
strength of, in 1688, 14
in 1739, 101

in 1756, 145
in 1778, 211
in 1781, 253
in 1793, 298
Navy, Dutch, state of, 1778, 217, 218
Navy, French Royal, condition in 1778, 216, 217
organisation of, 8, 14
ruined by Revolution, 295, 298
strength of, in 1756, 146
French Imperial, strength in 1803, 439
French National, strength in 1793, 298
Navy, Spanish, condition in 1778, 217
Neale, Sir Harry Burrard, admiral-captain of San Fiorenzo,
371
Nelson, Sir Horatio, Viscount, at battle of Cape St. Vincent,
345-349
at battle of Copenhagen, 424, 430
at Kjöge and Revel, 430
at Naples, 407
at Palermo, 404
captain’s servant, 96
detached to Santa Cruz, wounded, 387
fights battle of Trafalgar, 456-466
goes from Egypt to Naples, 401, 402
goes to Egypt, 446
misses Villeneuve, 447
offers his services, and sails for Straits, 455
operations against Invasion Flotilla, 434, 435
French expedition to Egypt, 390, 391
pursues Villeneuve, 448 et seq.
refits Vanguard on San Pietro, 389
rejoins fleet off Cadiz, and is detached up
Mediterranean, 388

returns to England, 415, 453
returns to Straits, 450, 451
takes command in Mediterranean, 438
takes Généreux, 412
Vice-Admiral, loses an eye at Calvi, 329
watches Toulon, 444
Neptune, at Trafalgar, 458 et seq.
La Hogue, 37
lost, 325
Neptuno, at Trafalgar, 460
Nesmond, French Naval officer, escapes from La Hogue,
q.v., 43
Nestor, in expedition to Ireland, 338
Neuf Thermidor (Jacobin renamed) lost, 325
Nevil, Vice-Admiral, commands expedition to West Indies,
53, 71
Newark, Boscawen hoists flag in, 182
Newcastle, Duke of, politician, 118
pushes on armaments, 143
Newport, operations round, 233, 234
Nidelven, at Copenhagen, 426 et seq.
Nielly, Rear-Admiral, French, sails to meet grain convoy, 305
in expedition to Ireland, 337
joins Villaret-Joyeuse, 314
takes Alexander, 324
Nightingale, G., Captain, commands Vengeance at battle of
Quiberon, 189
Noailles, Marquis de, French Ambassador, announces treaty
with Americans, 220

Noel, Captain, commands Princess Louisa at battle of
Minorca, 152
Nonsuch, action with Actif, 263
Nore, mutiny at, 369, 380
Norris, Richard, captain of Gloucester in Anson’s squadron,
107
takes refuge in Spain, 115
Norris, Sir John, Admiral of the fleet, in command in
Mediterranean, 54
his quarrel with Captain Ley, 83
in command in Channel, 109
in Downs, 111
mentioned, 118
North Holland, Dutch, La Hogue, 37
Northern Coalition formed, 423
Northesk, Earl of. See Carnegie, William
Northumberland, at battle of Quiberon, 190
taken on 1st June, 321
Northumberland, La Hogue, 37
taken by French, 119
Nottingham, in action of the 14th October, 1747, 126
Nottingham, Lord, Secretary of State, his letter to fleet, 36
Nyborg, at Copenhagen, 426 et seq.
Nymphe, reports to Bridport, 403
O’Brien, L., Captain, commands Essex in battle of Quiberon,
189
commands Monarch at battle of Camperdown, 352
Ocean, flagship of La Clue, 180

Ocean, in action at Pulo Aor, 480
Ogle, Sir Chaloner, Admiral, commands fleet in West Indies,
90
joins Vernon in West Indies, 104
suppresses the pirate Roberts, 98
Oglethorpe, General, his inquiry into state of prisons, 82
Onslow, Sir Richard, Admiral, second in command at battle
of Camperdown, 352 et seq.
Orde, Sir John, Admiral, blockades Cadiz, driven off, 447
Ordonnance. See Navy, French Royal
Orford, Earl of. See Russell, Edward
Orient, at battle of Quiberon, 190
flagship of Brueys at the battle of the Nile, 395 et seq.
Oriente, at battle of Cape St. Vincent, 347
Orion, at battle of Cape St. Vincent, 345-346
at battle of Nile, 393
at Trafalgar, 458
joins Jervis, 343
joins Nelson, 388
Ormonde, Duke of, commands troops on coast of Spain, 60,
61
Orgueilleux, French, La Hogue, 38
Orphée, at battle of Minorca, 152
Ortegal Cape, Sir Richard Strachan’s action off, 466
Osborn, or Osborne, Henry, Admiral, commands in
Mediterranean, 158 et seq.

Ossory, La Hogue, 37
Otway, Sir Robert Waller, captain of London, 426 et seq.
Oxford, La Hogue, 37
Palliser, Sir Hugh, Admiral, Sea Lord, 210
court-martial on, 228;
return, ibid.
quarrel with Keppel, 226, 227
third in command at battle of Ushant, 223, 226
Pannetier, Chef d’escadre, takes French ships to St. Malo
after La Hogue, 42
leaves St. Malo, 44
Paoli, Pasqual, Corsican leader, 328-330
Parejas, A., commands Argonanta at Trafalgar, 460
Parker, E. T., Captain, killed at Boulogne, 435
Parker, Richard, mutineer, his antecedents, 369-370
leads mutiny at Nore, 370, 380,
and execution, ibid.
quota man, 355
Parker, Sir Hyde, Vice-Admiral, called “Vinegar Parker,”
commands in North Sea, 255-258
services in West Indies, 244 et seq.
Parker, Sir Hyde, Admiral, son of above, commands in
Mediterranean, 332
in Baltic, 424
recalled, 429
Parker, Sir William, Admiral, brings reinforcements to Jervis,
343
at battle of Cape St. Vincent, 346
commands Audacious in Howe’s fleet, 311

Parry, Captain, commands Kingston at battle of Minorca,
152
Pasley, Rear-Admiral, wounded, 319
Sir Charles, General, quoted, 114, 413
Pasley, Sir Thomas, Admiral, commands advance squadron
in Howe’s fleet, 310 et seq.
Pater, Captain, commands Bellona, 466
Patriote joins Villaret-Joyeuse, 309
Patriots, Political Party, 100, 101
Patton, Captain, warns Admiralty of mutiny at Spithead,
362
Paul, Czar, forms Northern Coalition, 423 et seq.
murder of, 429
Paulet, Lord Henry, captain of Defence, 426 et seq.
Pay of naval officers in 1694, 6
in 1700, 7
Payne, John Willett, Rear-Admiral, commands Russell in
Howe’s fleet, 310
Pearce, Captain, suppresses mutiny in St. George, 382
Pearl, in Anson’s squadron, fails to round the Horn, 108
Pégase, in expedition to Ireland, 337
Pellew, Israel, Admiral, commands Conqueror at Trafalgar,
458
Pellew, Sir Edward, Lord Exmouth, Admiral, attacks Droits
de l’homme, 340
blockades Ferrol, 438
captain of Indefatigable, 337
carries troops to Quiberon, 418
commands in East Indies, 481

quoted, 439
Pelt, Captain, court-martial on, 115
Pembroke, Earl of, raises regiment of marines, 15;
to be Lord High Admiral, 59
Peñas, Golfo de, wreck of Wager in, 108
Pendennis, in Benbow’s squadron, 93
Pénélope, successful cruise of, 478
Penmarch, Pointe de, See Quiberon.
Pension, Greenwich Hospital, compared to Chelsea, 361
Perle, French, La Hogue, 38
Perrée, Rear-Admiral, taken by Keith, 407;
killed, 412
Peuple Souverain, at the battle of the Nile, 395 et seq.
prize sent to Gibraltar, 401
Peyton, Edward, Captain, action with La Bourdonnais, 130;
his timidity, ibid.
commands Defence at battle of the Nile, 394 et seq.
succeeds Barnett, 129
superseded, 131
Phæton, at Algeciras, 431, 433
Philadelphia occupied, 219
Philipps, Baker, Lieutenant, surrenders Anglesea, shot, 121
Phipps, Constantine John, Baron Mulgrave, in admiralty,
210
Phips, Sir W., attacks Nova Scotia and Quebec, 52
Phœbe, sent to warn Colpoys, 338
sights Villeneuve, 447
takes Africaine, 420, 421

takes Essex, 470
Phœnix, at Londonderry, 21
in Byng’s squadron, 151
Pigot, captain of Hermione, murdered, 384
Pigott, General, defends Newport, 233
in command in Rhode Island, 230
Pilford, J., Captain, commands Ajax at Trafalgar, 458
Pipon, Lieutenant, in destruction of Droits de l’homme, 342
Pique, warns Keith of approach of Ganteaume, 422
Pirates of Malabar Coast, 140
Plume, La. See Navy, French Royal
Pluto, fireship in action with French convoy, 169
Pluton, at Trafalgar, 460
Plymouth, at Algeciras, 431
La Hogue, 37
Pocock, Sir George, Admiral, in expedition to Havana, 196
in East Indies, 198-202
Poder, Spanish man-of-war, taken at battle of Toulon,
burnt, 113
Pointis, M. de, defeated in Gibraltar Bay, 67
Pole, Sir Charles Morice, Admiral, action with Spanish
squadron in Aix Roads, 411
Polyphemus at Copenhagen, 426
at Trafalgar, 458
Pompée at Algeciras, 431-433
chased by French, 477
Ponant, Vice-Admiral. See Navy, French Royal

Pondicherry, failure of English attack on, 132
taken, 481
Popham, Sir Home, Admiral, accused of malversation, 437,
438, note
lands troops from India in Egypt, 421
promotes attack on Spanish colonies 485
quoted, 360
Portland in action with La Clue, 180
joins Byng, 149
Porto Bello, blockaded by Hosier, 102
taken by Vernon, 103
Porto Novo, Suffren visits, 289
Porto Playa, action at, 284
Porto Rico, unsuccessful attack on, 484
Poulain, J. B. J. R., commands Héros at Trafalgar, 460
Powerful, at battle of Camperdown, 352
Prendergass, Jas., captain of Hope, 480
Prescott, General, co-operates with Hood at St. Kitts, 275
President joins Hood, 274
Press, inefficiency of, 215
Preston, action with Mars, 235
in North squadron, 1781, 256
Price, captain of Viper, his account of his crew, 215
Prieur de la Marne, French delegate, 306
Prima cut out at Genoa, 415
Prince, at Trafalgar, 458
collision with Sans-Pareil, 342

Prince, French, La Hogue, 38
Prince George, at battle of Cape St. Vincent, 345
joins Jervis, 343
Prince Noir, at battle of Quiberon, 190
Princesa, Spanish man-of-war, 81
Princess Amelia, in North Sea squadron, 1781, 256
Princess Louisa, at battle of Minorca, 152
joins Byng, 149
Principe de Asturias, at Trafalgar, 460
Pringle, Captain, serves on American Lakes, 218
Printz, Dutch, La Hogue, 37
Prinz Casimir, Dutch, La Hogue, 37
Printzess, Dutch, La Hogue, 37
Pritchard, Captain, destroys French convoy in Berteaume
Bay, 50
Privateers, American, activity of, 1774-1778, 220
British, excesses of, and legislation upon, 166, 167
Prize money, how distributed, 386
Promotion to flag rank regulated, 135
Proserpine, mutineers ill-use boatswain of, 373
Protecteur, in squadron of D’Estaign, 229
Provence, in squadron of D’Estaign, 229
Prövesteen, at Copenhagen, 426 et seq.
Prowse, William, Rear-Admiral, commands Sirius at
Trafalgar, 462
Prudent, taken at Louisbourg, 173
Puerto Cabello, attack on, 105

Pulo Aor, action near, 480
Pulteney, General, threatens Ferrol and Vigo, 419
Purvis, captain of London, 382
Queen Charlotte, Howe’s flagship, 313 et seq.
Queen, in Howe’s fleet, 312
with Admiral Knight’s convoy, 449
Quevedo, J., commands San Leandro at Trafalgar, 460
Quiberon, battle of, 187, 194
expedition to, 418
French Royalists landed at, 326 et seq.
position of, 184
Quota-men, meaning of, 355
Raccord, Captain, commands Peuple Souverain at battle of
the Nile, 395
Radstock, Lord. See Waldegrave, W.
Rainbow, armed with carronades, 469
Raisonable, at Copenhagen, 427 et seq.
joins Howe, 232
Ramatuelle, French writer on naval warfare, quoted, 164
Ramillies, at Copenhagen, 427 et seq.
flagship of Byng, 152
Raymondis, Captain de, commands Orphée at battle of
Minorca, 152
Rayneval, Gérard de, French envoy goes to America with
D’Estaign, 229
Rayney, Mr., Norris, confined in his cabin, 83
Rayo, at Trafalgar, 460

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