In this presentation, we're going to take a look at the closing entry process within our accounting system. Get ready, because here we go with zero. Here we are in our not-for-profit organization dashboard. We're going to jump on over to Excel to see what our objective will be. We're in tab 10, number 10 over here in our Excel worksheet. You'll recall we have up top, we go all the way up top. We entered our transactions up here into this top trial balance. Then we took the ending balance numbers and I moved them to the beginning balance numbers in the second trial balance, so that we can do our allocation within a trial balance format from the expenses by nature to the expenses by function. We don't need to do that in zero, but you can think of it conceptually how it'd be kind of difficult to do this on a two-dimensional like Excel worksheet. How would you do it here versus the zero, the tools we have there using the classification making it much easier. Then we're going to go down to this next trial balance worksheet, again taking the ending balance numbers here, so that we could see the ending balance numbers in this format and then do the closing process. This is what we would do in like again in Excel, so that we can see the closing process and what that would be from a journal entry standpoint. Then those are going to be the beginning numbers. Then we'll do our closing process. In a for-profit type of organization, closing process is going to be much the same, very similar and just note that you have a similar kind of problem with different, just depends on the type of entity you're talking about. Some things are going to be the same with the closing process. Some things will be different. Generally the closing process means that the temporary accounts, income statement accounts, in other words profit and loss accounts, income and expense type of accounts will be closed out at the end of the time period, in this case the end of the month to the equity accounts or in this case the net asset type of accounts, just different name for the not-for-profit organization. At the end of the day, what do we expect to see? Only balance sheet accounts or permanent accounts, income statement accounts or statement of activity accounts, income and expense accounts being zeroed out and then being closed into the equity section and then of course we're still in balance. In a for-profit type of organization, the problems with a for-profit really depend on the type of entity. If it's a sole proprietor, pretty straightforward transaction because you only have one equity account. When you think about the equity as a whole, it's pretty much the same but then it'll differ by entity. If you have a partnership, then you might have the profit sharing could be different by the partners and then you got a problem of having two equity accounts at least or more that you'll have to allocate the income to in accordance with the profit sharing agreement and that's a pain for the closing process. That's the tweak in the system of the closing process and then the corporation's actually a little bit easier than a partnership because all the stocks are basically the same but it still can look kind of confusing because then you're going to have the investment which is basically the common stock that are in there versus the retained earnings which is what you roll over into but the closing process is easy because it all rolls into the retained earnings account. That's going to be that and then with a not-for-profit, it's all going to roll over but now we have at least these two accounts up top and that's going to be the net assets with restrictions and those without restrictions. Why is this important? Because you'll recall the net assets here represent assets minus liabilities or the book value of the organization. This is the money or the net value of the organization. In other words, this is what people that are part of the organization are going to want to try to be spending and they're going to, this is what people are going to be arguing over how they're going to use this money in what way or another. So what we want to say, hey look, of this equity section, we have to be able to tell people to say, hey look, this portion of it is restricted. It has a restriction to it and therefore you have to, when you start thinking about and arguing about what you're going to spend it on, it's going to have to be in the area of these restrictions because it's restricted and this money is not restricted and therefore we have a much broader debate, we could have a broader debate on what to do with that money. So we have to have that restriction. How are we going to do that? Well, we're going to close these accounts into the equity section but you'll recall that when we set up these accounts in a trial balance format, we have the restricted items here that we have as restricted versus not restricted. So anything that says restricted, basically we're going to be put into the restricted item. Anything that doesn't say anything like all the expenses are going to be assumed to be non-restricted. In other words, if we spent it, then obviously it must not have been restricted or we must have released it from restriction. So any expense account must have been released from restriction or resulted in something being released from restriction and therefore it's going to be an unrestricted item. So any revenue that we got that was restricted, then we're going to have to put into the restricted category, roll it over into restricted net income. I won't go into the journal entries but if you want to think about the journal entries you can over here, within zero it'll do this for us basically, however it won't do it completely right because it can roll over the net income to the equity section, depending on our year end. It won't do it till the year end but we can do it basically at the year end. It'll roll over the income to the equity section. However, it won't break out properly between restricted and unrestricted necessarily and that's what we have to go in and make an adjustment for. Alright, so let's see what that looks like. If I go back over to zero then, let's open up our reports over here. So we're going to go to the accounting dropdown.  Let's open up the balance sheet. Let's open up the income statements and then our worksheet report. So we'll open up the balance sheet, changing the date. We're going to select the date and let's bring it down to 2020. I'm going to bring it to the end of January. Then I'm going to go right up top again, right click on that tab, duplicate that tab. Go back to the tab to the left. Then I'm going to select the accounting dropdown. We want to open the income statement. So then let's open the income statement and then I'm going to keep that open. Then I'm going to go back up top, right click on the tab again, duplicate this tab. Go back to the tab to the left. Now let's open up our worksheet. So I'm going to hit the dropdown. I'm going to go to the income statement worksheet now. Let's open the income statement worksheet. There is our income statement worksheet.  So we're going to go back to our balance sheet. Let's see what zero does for us and what we need to do to help us out within zero. So within our balance sheet, we're concentrating down here on the equity section. In the equity section, you'll note that it says current year earnings because that's what zero does to basically tell us that the earnings are tying into the income statement. That's not really what we want because we're going to have to break that out to two different components. We would like to see the equity section. We can't even really change that and this isn't zero only. This is how other accounting software of a similar nature will be working. We can't really change that number because it's not actually an account. So we'll see what we can do with that. But just note that first of all, that $278,900 is going to tie out to the income statement. So if I go to the income statement, there's the net income, the $278,900. So that's how the income statement ties out to the balance sheet. Going back to the balance sheet, there's no other account at this point in time because this is our first month of operations. So we have nothing else happening and note that it'll stay there no matter what we do really until we roll over the year. So at the end of the year, it'll automatically roll over given the fact that we're indicating that we're a fiscal year end. So let's see what that looks like. I'm going to go back up top. I'm going to select the dropdown. I'm just going to bring this out to 2021 even though there's no other data in it and see the effect on the equity section. So if I bring this out to say 2021, the end of 2021 or close to it for January and January 2021 or close to it, scrolling down, then it's now called retained earnings. So it's now called retained earnings. Now that's retained earnings is what we expect to, or that would be for a corporation, what we would name it for a corporation. It's doing what we want, but one, it's not naming the account correctly. And two, it's not breaking out between the two equity accounts we need, which are going to be the net assets with and without restrictions. So what we could do then is we can rename this retained earnings account to be the unrestricted account. Then we can make an adjusting entry to break out the portion of this account that is going to be restricted. So we're going to have to make an adjusting entry to break out the restricted portion. Now how would we know to do that? I'm not going to go to our Excel worksheet. We could say, okay, if I go over to the income statement, here's our income statement net income. And then if I go to my income statement worksheet, here's our income statement worksheet Now this is the net income once again, obviously the total of the worksheet should be our net income. So the net income of the 278, 900 tying out to the net income over here of the 278, 900. So back to the Excel worksheet, then we're going to break out that amount between the unrestricted and the restricted. So if we just leave it alone, we're going to rename retained earnings and have everything, the 279, 278, 900 rolling to retained earnings, which we will then recalculate as the unrestricted portion of the net assets. Then we'll make an adjustment to break out the restricted portion. So that's going to be our objective. Let's take a look at it. Let's first right click on this tab again, duplicate this tab so we have something to work with. I'm then going to work with the tab all the way to the left. Then we're going to go into our chart of accounts. I'm going to select the accounting drop down up top. We're going to look all the way down at the bottom to the chart of accounts. Notice it's not, well, there it is, chart of accounts. If it's not there, it's because I'm zoomed in. So if there's any problems you want to zoom out so you can get down there. Now we could go down to the equity section in all accounts, or I could just simply choose equity. Obviously, equity is a name for a for-profit type of organization if we call like net assets here, but they're equity type of accounts and that's fine. No problem. We can work with that.  Notice it says not used because this is the account that it rolls up, that we roll over income to, but we'd like to rename it. So I'm going to edit it and I'm going to say this is going to be called net, let's say net assets, actually this is going to be the account type, which I don't want to change. I'm going to close this back out again and let's do it again so I don't mess it up. Again here and then I want to change the name down here. So the name is going to be net assets and I'll say unrestricted, all right, net assets unrestricted. Then I'm going to say save. So we'll save that. So net assets unrestricted. Now if I go to the balance sheet, I go to the balance sheet. I notice again I'm a year out, I'm in 2021. I'm going to update this report and then scroll back down and it'll roll over into net assets. Now note that it's not there yet because it's currently in the current year, it's going to be a net income. So we still have that kind of issue here, but in essence, there it is, it's going to roll out to the unrestricted once it does the rollout process, all right. Then if I go back to the first tab, we're going to need another account that we're going to say is the net assets that will be the restricted portion that we're going to have to make an adjustment for. So I'm going to make another account then, I'm going to say that we then need to add an account. So we're going to add an account. It's going to be an equity type of account, so not an equity type of account. And the code that we will make, I guess, should be three, well, I don't know, what should the code be? If I pull this on over a bit, this is going to be the retained earnings is the three nines. Let's put it three, nine, three, nine, one, zero. And this is going to be the net assets restricted net assets restricted. And then I'm going to say save that. So there we have it. So there's the unrestricted and restricted that looks good. So now we need to make a journal entry and what we're going to do is say, okay, from the balance sheet over here, we see it's all going to roll out into unrestricted. So I need to take the portion out that is restricted, reduce this amount by the portion that's restricted and put it into the restricted category. How do I do that? Well, if I go to the worksheet here, here's the amount in this column that's restricted. Bottom line is going to be that, that 234, 656. So 234, 656. Let's go back to the first tab to do that. We're going to go into our journal entry, go to the accounting up top. We're going to go into our reports. I'm looking for basically the, the journal entry portion now. I'm going to scroll down to the general journal or the general report. We will then add a new journal. So we're going to say add new journal. So another journal entry that we're going to have here. Now this is a closing entry. So I'll make it as of the end of the time period. So I'm going to say closing entry at the end of the month. So it's going to be the end of January. So I'll bring this back to January. If I can't, it won't let me click on it. It's being stubborn. There it goes, January 31st. Then we're going to go down to our description down here. It's going to be closing entry and then we're going to have the closing entry. Now these are going to be our equity account. So if I select the equity account, we're going to start with the debit. Debits should be decreasing an equity account. So we need to decrease the equity account. I'm going to go down to the accounts we have set up here. We're going to be decreasing the unrestricted item and put it into the restricted item. So I'm going to say unrestricted item is going to be decreasing. We shouldn't need unrestricted or restricted categorization because this is going to be for not an income statement, but balance sheet account. Then if I go to my worksheet, the worksheet, scrolling down, look at the restricted column. the number we need to pick up is going to be that 234-656 234-656 234-656 234-656 234-656 234-656 right there and then closing entry on the other side also going to be an equity account we're going to go to the net assets but this time the restricted ones so we're going to be in the net assets or equity section restricted this will be increasing the equity section for for the restricted items because again it's a credit balance account if you've got the credits and debits mixed up that's okay you could record it and then you can change it if it's going the wrong way right so what's this going to be doing it's going to be decreasing the net assets that are unrestricted increasing the net assets restricted let's go ahead and post that and then check it out so we're gonna post it hopefully we get a green thing up top there's a green thing so that means that we didn't haven't done anything horribly wrong or maybe even done something right and then we're on the balance sheet let's go ahead and update the balance sheet now I'm out in 2021 so that's good I mean that's not the current year that we're in but that's gonna mean that when we look at the equity section it will have rolled over retained earnings already so if we go down it's it's rolled over to retained earnings which we'd recategorize retained earnings into unrestricted so there's the unrestricted items and then we took the amount out of unrestricted that was restricted and applied it here in other words if we go into this 44 244 then and scroll down we they won't give us the data because that's the amount it rolled over into so let's go actually if I change the date up top let's change the date and bring this back to January of back before January let's say 2019 and update this report so then we see our adjustment for the manual entry for 2020 so this is the adjustment that we made and here's the total profit for 2020 so this total profit is the net profit this was rolling over automatically and then we took this amount out of it by with a journal entry to bring it down to the 44 244 alright let's scroll back up let's go back to our balance sheet so back to the balance sheet and then if we scroll on down this other side here is just it's just with a journal entry so it's not going to show any rollover so remember everything rolls over into this account then we take the rest I'm sorry this one up here is the one that is just a journal entry the one that was unrestricted includes the rollover and then the journal entry out so this one was retained earning every net all the net income rolls in at the end of the year and then we take the amount out of the unrestricted which was the retained earnings and put it into the restricted item here so now if we take a look at these two amounts the 234 656 if our income statement worksheet so within our income statement worksheet we have the unrestricted and the restricted columns so the unrestricted there's the 234 656 there's the and going back to the balance sheet 234 656 the 44 244 back to our worksheet there's the 24 the 44 244 as well so you could see those two items broken out now if we go back over here note that this is all up only one month of operation if you wanted these two items to be tying into the the income statement or the worksheet if we go back over to our worksheet for example and we want to say how much should the restricted items be if I had more than one month of operation we would have to run this worksheet for the life of of the restricted items so we would just change the dates up top so in other words this will tie out to the income statement if we run the same date range here if we want to run it for the life to see what should be on the balance sheet if there were multiple periods then we would have to run it for you know the life of the organization of the life of the restricted items and then it should show the proper amount in the balance sheet type of item okay so then if we go back to the balance sheet also note we have this problem that we're actually in 2021 what if I bring it back to the current period which is January 2020 so if I bring this on back and say alright well let's bring it back to January oh that was way too far so we're gonna bring it up now to January 31st 2020 update that report then we'll scroll back down and and so now we've got these three numbers here we've got the current earnings that 278 900 if we go to the normal income statement that's gonna be that the total earnings so the total earnings are over here if we go back to the balance sheet so notice that those earnings are gonna roll into what used to be the retained earnings which is now unrestricted so unrestricted is the account that those will roll into now we we can't run the report as of this date because it's I mean well it won't be rolled over as of this date so note that this is one area and it's not just zero that has this kind of issue most of the softwares have this kind of thing where they have the current earnings broken out instead of putting them into the retained earnings this is not an account yet right so that we can't really adjust it with a journal entry so what we would have to do is adjust this if we want to format it and to and let the reader know that hey look the current earnings and the unrestricted that's what represents the the unrestricted net assets so the unrestricted net assets are gonna be the 278 900 minus the 234 656 that's what you can argue over what what spend most on right and then the and then the restricted items are gonna be the items that are restricted at this point now if we want to format this a little bit more nicely we could then go to the when we make the the excel sheet we can tie these two things together we can also go to the editing tool here and see what we could do with regards to the editing tool for external formatting so if I was to scroll down on the editing tool and see what we have and see what we have down here in the equity section so notice we have current year earnings here and we also have the net assets unrestricted so we could group those two together which is very nice so I could I could highlight those two and say hey let's make a group of those two and let's call that let's call that then so we'll go up top and we'll say this is net assets unrestricted so there we have it and then let's go ahead and save that and then I'm gonna minimize this column and see if we could put those together which is great because that's something again this tool is something that you don't normally see have more flexibility with it if you if you were talking like a quick books type of software or other types of software this is not typically something that you can do so that's great that pulled it pulled it together here so again this is another thing that we could do within zero to really make our internal reports so that's something you'd want to do most likely for the external reports and then leave it alone I would think for the internal reports I won't save it right now we'll probably take a look at it again when we do the external reports but that's really nice so it's not perfect yet our reports aren't perfect because we still have labels like the equity section here and whatnot but that's pretty nice that that we can do that so now we have these two items again those are going to tie out to our worksheet over here everything looks fairly straightforward our worksheet over here so that's going to be it for now let's get out of here


CHAPTER XI. PRINCE ROBERTS REBELLION Ambitious men who devote their time and attention through all the early years of life, to their personal and political aggrandizement, have little time to appropriate to the government and education of their children, and their later years are often embittered by the dissipation and vice, or by the unreasonable extractions of their sons. At least it was so in William's case.  The name of his oldest son was Robert. He was fourteen years old when his father set off on his invasion of England. At that time he was a sort of spoiled child, having been his mother's favorite, and as such always greatly indulged by her. When William went away, it will be recollected that he appointed Matilda regent to govern Normandy during his absence. This boy was also named in the regency, so that he was nominally associated with his mother, and he considered himself doubtless as the more important personage of the two. In a word while William was engaged in England, prosecuting his conquests there, Robert was growing up in Normandy, a vain, self-conceited, and ungovernable young man. His father, in going back and forth between England and Normandy, often came into conflict with his son, as usual in such cases. In those contests Matilda took sides with the son. One second son, whose name was William Rufus, was jealous of his older brother, and was often provoked by the overbearing and imperious spirit which Robert displayed. William Rufus thus naturally adhered to the father's part in the family fate. William Rufus was as rough and turbulent in spirit as Robert, but he had not been so indulged. He possessed therefore more self-control. He knew very well how to suppress his propensities and conceal the unfavorable aspects of his character when in the presence of his father. There was a third brother named Henry. He was of a more quiet and inoffensive character, and avoided taking an active part in the quarrel, except so far as William Rufus led him on. He was William Rufus' friend and companion, and as such Robert considered him as his enemy. All in fact except Matilda were against Robert, who looked down in a haughty and domineering manner as the oldest son and heir is very apt to do in rich in power for families, upon the comparative insignificance of his younger brethren. The king instead of restraining this imperious spirit in his son, as he might perhaps have done by a considerate and kind and at the same time decisive exercise of authority, teased and tormented him by sarcasm and pretty vexations. Among other instances of this he gave him the nickname of short boots, because he was of inferior stature. As Robert was however at this time of full age, he was stung to the quick at having such a stigma attached to him by his father, and his bosom burned with secret sentiments of resentment and revenge. He had beside other causes of complaint against his father more serious still. When he was a very young child, his father, according to the custom of the times, had disposed him to the daughter and heiress of a neighbouring earl, a child like himself. Her name was Margaret. The earldom which this little Margaret was to inherit was Maine. It was on the frontiers of Normandy, and it was a rich and valuable possession. It was a part of the stipulation of the marriage contract that the young bride's domain was to be delivered to the father of the bridegroom to be held by him until the bridegroom should become of age, and the marriage should be fully consummated. In fact, the getting possession of this rich inheritance, with the prospect of holding it so many years, was probably the principal end which William had in view in contracting for a matrimonial union so very premature. If this was in reality William's playing, it resulted in the end even more favourably than he had anticipated, for the little heiress died short time after her inheritance was put into the possession of her father-in-law. There was nobody to demand a restoration of it, and so William continued to hold it until his son, the bridegroom, became of age. Robert then demanded it, contending that it was justly his. William refused to surrender it. He maintained that what had passed between his son in his infancy and the little Margaret was not a marriage, but only a betrothment, a contract for a future marriage, which was to take place when the parties were of age. That since Margaret's death prevented the consummation of the union, Robert was never her husband and could not consequently acquire the rights of a husband. The lance therefore also manifestly he said to remain in the hands of her gargant and whatever rights any other persons might have claiming to succeed Margaret as her natural heirs. It was plain that his son could have no title whatever. However satisfactory this reasoning might be to the mind of William, Robert was only exasperated by it. He looked upon the case as one of extreme injustice and oppression on the part of his father, who not content, he said, with his own enormous possessions must add to them by robbing his own son. In this opinion, Robert's mother Matilda agreed with him. As for William Rufus and Henry, they paid little attention to the argument, but were pleased with the result of it, and highly enjoyed their brother's vexation and chagrin in not being able to get possession of his earldom. There was another very serious subject of dispute between Robert and his father. It has already been stated that when the duke set out on his expedition for the invasion of England, he left Matilda and Robert together in charge of the Duchy. At the commencement of the period of his absence, Robert was very young, and the actual power rested mainly in his mother's hands. As he grew older, however, he began to exercise an increasing influence and control. In fact, as he was himself ambitious and aspiring, and his mother indulgent, the power passed very rapidly into his hands. It was eight years from the time that William left Normandy before his power was so far settled and established in England that he could again take the affairs of his original realm into his hands. He had left Robert at that time a mere boy of fourteen, who, though rude and turbulent in character, was still politically powerless. He found him on his return a man of twenty-two, ruder and more turbulent than before, and in the full possession of political power. This power, too, he found him very unwilling to surrender. In fact, when William came to receive back the province of Normandy again, Robert almost refused to surrender it. He said that his father had always promised him the Duchy of Normandy as his domain as soon as he should become of age, and he claimed now the full fulfillment of his promise. Besides, he said that now that his father was King of England, his former realm was of no consequence to him. It did not add sensibly to his influence or his power, and he might therefore, without suffering any sensible loss himself, grant it to his son. William on his part did not acknowledge the force of either of these arguments. He would not admit that he had ever promised Normandy to his son, and as to voluntarily relinquish any part of his possessions, he had no faith in the policy of a man's giving up his power or his property to his children until they were justly entitled to inherit it by his death. At any rate, he should not do it. He had no idea as he expressed it of putting off his clothes before he was going to bed. The irritation and ill will which these dissensions produced grew deeper and more inveterate every day, though the disagreement had been thus far a private and domestic dispute confined in its influence to the King's immediate household. An occasion however now occurred on which the private family food broke out into an open public quarrel. The circumstances were these. King William had a castle in Normandy at a place called Legle. He was spending some time there in the year 1076 with his court and family. One day William Rufus and Henry were in one of the upper apartments of the castle playing with dice and amusing themselves in company with other young men of the court in various ways. There was a window in the apartment leading out upon a balcony, from which one might look down upon the courtyard of the castle below. Robert was in this courtyard with some of his companions walking there in an irritated state of mind which had been produced by some previous disputes with his brothers. William Rufus looked down from the balcony and saw him, and by way, perhaps of quenching his anger, poured some water down upon him. The deed changed the suppressed and silent irritation in Robert's heart to a perfect frenzy of rage and revenge. He drew his sword and sprang to the staircase. He uttered loud and terrible implications as he went, declaring that he would kill the author of such an insult, even if he was his brother. The courtyard was, of course, immediately filled with shouts and exclamations of alarm, and everybody pressed forward toward the room from which the water had been thrown, some to witness and some to prevent the affray. The king himself, who happened to be in that part of the castle at the time, was one of them number. He reached the apartment just in time to interpose between his sons and prevent the commission of the awful crime of fratricide. As it was, he found it extremely difficult to part the ferocious combatants. It required all his paternal authority and not a little actual force to arrange the affray. He succeeded, however, at length with the help of the bystanders imparting his sons, and Robert, out of breath and pale with impotent rage, was led away. Robert considered his father's taking sides against him in the squirrel, and he declared that he could not and would not endure such treatment any longer. He found some sympathy in the conversation of his mother, to whom he went immediately with bitter complainings. She tried to soothe and quiet his wounded spirit, but he would not be pacified. He spent the afternoon and evening in organizing a party of wild and desperate young men from among the nobles of the court, with a view of raising a rebellion against his father and getting possession of Normandy by force. They kept their designs profoundly secret, but prepared to leave Legle that night to go and seize Chouin, the capital, which they hoped to surprise into a surrender. Accordingly, in the middle of the night the desperate troop mounted their horse and rode away. In the morning the king found that they were gone, and he sent an armed force after them. Their plan of surprising royal failed, the king's detachment overtook them, and after a sharp contest succeeded in capturing a few of the rebels, though Robert himself accompanied by some of the more desperate of his followers escaped over the frontier into a neighboring province, where he sought refuge in the castle of one of his father's enemies. These result as might have been expected filled the mind of Matilda with anxiety and distress. A civil war between her husband and her son was now inevitable, and while every consideration of prudence and of duty required her to expose the father's cause, her maternal love, a principle stronger far, in most cases, than prudence and duty combined, drew her irresistibly toward her son. Robert collected around him all the discontented and desperate spirits of the realm, and for a long time continued to make his father infinite trouble. Matilda, while she forbore to advocate his cause openly in the presence of the king, kept up a secret communication with him. She sent him information and advice from time to time, and sometimes supplies, and was thus technically guilty of a great crime, the crime of maintaining a reasonable correspondence with the rebel. In a moral point of view, however, her conduct may have been entirely right. At any rate, its inference was very salutary, for she did all in her power to restrain both the father and the son, and by the inference which she thus exerted, she doubtless mitigated very much the fierceness of the struggle. Of course, the advantage in such a civil war as this would be fully on the side of the sovereign. William had all the power and resources of the kingdom in his own hands, the army, the towns, the castles, the treasures. Robert had a troupe of wild, desperate, and unmanageable outlaws, without authority, without money, without a sense of justice on their side. He gradually became satisfied that the contest was vain. In proportion as the activity of the hostilities diminished, Matilda became more and more open in her efforts to restrain it, and to allay the animosity on either side. She succeeded finally in inducing Robert to lay down his arms, and then brought about an interview between the parties in hope of a peaceful settlement of the quarrel. It appeared very soon, however, at this interview, that there was no hope of anything like a real and cordial reconciliation. Though both the father and son had become wary of the unnatural war which they had waged against each other, yet the ambitious and selfish desires on both sides, in which the contest had originated, remained unchanged. Robert began the conference by imperiously demanding of his father the fulfilment of his promise to give him the government of Normandy. His father replied by reproaching him with his unnatural and wicked rebellion, and warned him of the danger he incurred in imitating the example of Absalom, of sharing that wretched rebel's fate. History joined that he did not come to meet his father for the sake of hearing a sermon preached. He had had enough of sermons, he said, when he was a boy studying grammar. He wanted his father to do him justice, not preach to him. The king said that he should never divide his dominions while he lived, with any one, and added, notwithstanding what Robert had contemptuously said about sermons, that the scripture declared that a house divided against itself could not stand. He then proceeded to reproach and incriminate the prince in the severest manner for his disloyalty as a subject, and his undutifulness and ingratitude as a sum. It was intolerable, he said, that a son should become the rival and bitterest enemy of his father, when it was to him that he owed not merely all that he enjoyed, but his very existence itself. These reproaches were probably uttered in an imperious and angry manner, and with that spirit of denunciation which only irritates the accused and arouses his resentment, instead of awakening feelings of penitence and contrition. At any rate, the thought of his filial ingratitude, as his father presented it, produced no relenting in Robert's mind. He abruptly terminated the interview and went out of his father's presence in a rage. In spite of all his mother's exertions and entreaties, he resolved to leave the country once more. He said he would rather be in exile and wander homeless in foreign lands, than to remain in his father's court, and be treated in so unjust and ignominious a manner by one who was bound by the strongest possible obligations to be his best and truest friend. Matilda could not induce him to change this determination, and accordingly, taking with him a few of the most desperate and dissolute of his companions, he went northward, crossed the frontier and sought refuge in Flanders. Flanders it will be recollected was Matilda's native land. Her brother was the Earl of Flanders at this time. The Earl received young Robert very cordially, both for his sister's sake and also probably in some degree, as a means of petty hostility against King William, his powerful neighbor, whose glory and good fortune he envied. Robert had not the means or resources necessary for renewing an open war with his father, but his disposition to do this was as strong as ever, and he began immediately to open secret communications and correspondence with all the nobles and barons in Normandy, whom he thought disposed to expose his cause. He succeeded in inducing them to make secret contributions of funds to supply his pecuniary once, of course promising to repay them with the ample grants and rewards, so soon as he should obtain his rights. He maintained similar communications too with Matilda, though she kept them very profoundly secret from her husband. Robert had other friends besides those whom he found thus furtively in Normandy. The King of France himself was much pleased at the breaking out of this terrible fate in the family of his neighbor, who from being his dependent and vassal had become by his conquest of England his great competitor and rival in the estimation of mankind. Philip was disposed to rejoice at any occurrences which tended to tarnish William's glory, or which threatened a division and diminution of his power. He directed his agents therefore both in Normandy and in Flanders to encourage and promote the dissension by every means in their power. He took great care not to commit himself by any opened and positive promises of aid, and yet still he contrived by a thousand indirect means to encourage Robert to expect it. Thus the mischief was widened and extended, while yet nothing effectual was done to would organizing and insurrection. In fact Robert had neither the means nor the mental capacity necessary for maturing and caring into effect any actual plan of rebellion. In the meantime, months passed away and as nothing effectual was done, Robert's adherents in Normandy became gradually discouraged. They ceased their contributions and gradually forgot their absent and incompetent leader. Robert spent his time in dissipation and vice, squandering in feasts and in the company of abandoned men and women the means which his followers sent him to enable him to prepare for the war. And when at last these supplies failed him, he would have been reduced gradually to great distress and destitution, were it not that one faithful and devoted friend still adhered to him, that friend was his mother. Matilda knew very well that whatever she did for her absent son must be done in the most clandestine manner, and this required much strategic gem and contrivance on her part. She was aided however in her efforts at concealment by her husband's absence. He was now for a time in England having been called there by some pressing demands of public duty. He left a great minister of state in charge of Normandy, whose vigilance Matilda thought it would be comparatively easy to elude. She sent to Robert in Flanders first her own private funds, then she employed for this purpose a portion of such public funds as came into her hands. The more she sent however, the more frequent and imperious were Robert's demands for fresh supplies. The resources of a mother, whether great or small, are always soon exhausted by the insatiable requirements of a dissolute and profligate son. When Matilda's money was gone, she sold her jewels, then her more expensive clothes, and finally such objects of value belong into herself or to her husband as could be most easily and privately disposed of. The minister who was very faithful and watchful in the discharge of his duties observed indications that something mysterious was going on. His suspicions were aroused. He watched Matilda's movements and soon discovered the truth. He sent information to William. William could not believe it possible that his minister's surmises could be true, for William was simply a statesman and a soldier, and had very inadequate ideas of the absorbing and uncontrollable power which is exercised by the principle of maternal love. He however determined immediately to take most efficient measures to ascertain the truth. He returned to Normandy, and there he succeeded in intercepting one of Matilda's messenger on his way to Flanders with communications and money for Robert. The name of this messenger was Samson. William seized the money and the letters and sent the messenger to one of his castles to be shut up in a dungeon. Then with the proofs of guilt which he had thus obtained, he went full of astonishment and anger to find Matilda and to upgrade her, as he thought she deserved, for her base and ungrateful betrayal of her husband. The reproaches which he addressed to her were bitter and stern, though they seem to have been spoken in a tone of sorrow rather than of anger. I am sure, he said, I have ever been to you a faithful and devouted husband. I do not know what more you could have desired than I have done. I have loved you with a sincere and true affection. I have honoured you. I have placed you in the highest positions, entrusting you repeatedly with large shares of my own sovereign power. I have confided in you, committing my most essential and vital interests to your charge. And now, this is the return.  To these reproaches Matilda attempted no reply, except to plead the irresistible impetuousity and strength of her maternal love. I could not bear, she said, to leave Robert in distress and suffering while I had any possible means of relieving him. He is my child. I think of him all the time. I love him more than my life. I solemnly declare to you that if he were now dead and I could restore him to life by dying for him, I would most gladly do it. How then do you suppose that I could possibly live here in abundance and luxury while he was wandering homeless in destitution and one and not try to relieve him? Whether it is right or wrong for me to feel so, I do not know. But this I know. I must feel so. I cannot help it. He is our firstborn son. I cannot abandon him. William went away from the presence of Matilda full of resentment and of anger. Of course he could do nothing in respect to her but reproach her, but he determined that the unlucky Samson should suffer severely for the crime. He sent orders to the castle where he lay immured, requiring that his eyes should be put out. Matilda, however, discovered the danger which threatened her messenger in time to send him warning. He contrived to make his escape and fled to a certain monastery which was under Matilda's special patronage and charge. A monastery was, in those days, a sanctuary into which the arms even of the most despotic authority scarcely dared to intrude in pursuit of its victim. To make the safety doubly sure, the Abbot proposed that the trembling fugitive should join their order and become a monk. Samson was willing to do anything to save his life. The operation of putting out the eyes was very generally fatal so that he considered his life at stake. He was accordingly shaven and shorn and closed in the monastic garb. He assumed the vows of the order and entered with his brother monks upon the course of fastings, penances and prayers which pertain to his new vocation, and William left him to pursue it in peace. Things went on worse instead of better after this discovery of the mother's participation in the Councils of the Sum. Either through the aid which his mother had rendered or by other means there seemed to be a strong party in and out of Normandy who were inclined to espouse Robert's cause. His friends at length raised a very considerable army and putting him at the head of it they advanced to attack Rouen. The King greatly alarmed at this danger, collected all the forces that he could command and went to meet his rebel son. William Rufus accompanied his father intending to fight by his side, while Matilda in an agony of terror and distress remained half distracted within her castle walls, as a wife and mother might be expected to be on the approach of a murderous conflict between her husband and her son. The thought that one of them might perhaps be actually killed by the other filled her with dismay. And in fact this dreadful result came very near being realized. Robert in the castle at Legle had barely been prevented from destroying his brother and now on the plain of Arc-Chembré where this battle was fought his father fell and was very near being killed by his hand. In the midst of the fight while the horsemen were impetuously charging each other in various parts of the field, also disguised by their armor that no one could know the individual with whom he was contending, Robert encountered a large and powerful knight and drove his lance through his armor into his arm. Through the shock of the encounter and the faintness produced by the agony of the wound the horsemen fell to the ground and Robert perceived by the voice with which his fallen enemy cried out in his pain and terror that it was his father that he had thus pierced with his steel. At the same moment the wounded father in looking at his victorious antagonist recognized his son. He cursed his unnatural enemy with a bitter and terrible malediction. Robert was shocked and terrified at what he had done. He leaped from his horse, knelt down by the side of his father and called for aid. The king distracted by the anguish of his wound and by the burning indignation and resentment which raid in his bosom against the unnatural hostility which inflicted it, turned away from his son and refused to receive any succor from him. Besides the misfortune of being unhorsed and wounded the battle itself went that day against the king. Robert's army remained masters of the field. William Rufus was wounded too as well as his father. Matilda was overwhelmed with distress and mental anguish at the result. She could not endure the idea of allowing so unnatural and dreadful a struggle to go on. She begged her husband with the most earnest importunities and with many tears to find some way of accommodating the dispute. Her nights were sleepless, her days were spent in weeping, and her health and strength were soon found to be wasting very rapidly away. She was emaciated, van and pale, and it was plain that such distress if long continued would soon bring her to the grave. Matilda's intercessions at length prevailed. The king sent for his son, and after various negotiations some sort of compromise was affected. The armies were disbanded, peace was restored, and Robert and his father once more seemed to be friends. Soon after this William having a campaign to make in the north of England took Robert with him as one of the generals in his army. William the Conqueror by Jacob Abbott Chapter 12 The Conclusion From the time of the battle of Hastings which took place in 1066 to that of William's death which occurred in 1087, there intervened a period of about 20 years during which the great monarch reigned over his extended dominions with a very despotic sway, though not without a large share of the usual dangers, difficulties and struggles attending such a rule. He brought over immense numbers of Normans from Normandy into England and placed all the military and civil power of the empire in their hands, and he relied almost entirely upon the superiority of his physical force for keeping the country in subjugation to his sway. It is true he maintained that he was the rightful heir to the English crown and that consequently the tenure by which he held it was the right of inheritance and not the right of conquest, and he professed to believe that the people of England generally admitted his claim. This was in fact to a considerable extent true. At least there was probably a large part of the population who believed William's right to the crown superior to that of Harold, whom he had deposed. Till as William was by birth and education and language a foreigner, and as all the friends and followers who attended him, and in fact almost the whole of the army, on which he mainly relied for the preservation of his power, were foreigners too, wearing a strange dress and speaking in an unknown tongue. The great mass of the English people could not but feel that they were under a species of foreign subjugation.  These rebellions were always effectually put down, but when quelled in one quarter they soon broke out in another, and they kept William and his forces almost always employed. But William was not a mere warrior. He was well aware that the permanence and stability of his own and his successor's sway in England would depend finally upon the kind of basis on which the civil institutions of the country should rest, and on the proper consolidation and adjustment of the administrative and judicial functions of the realm. In the intervals of his campaigns, therefore, William devoted a great deal of time and attention to this subject, and he evinced a most profound and statesmanlike wisdom and sugesity in his manner of treating it. He had in fact a Herculean task to perform, a double task vis to amalgamate two nations, and also to fuse and merge two languages into one. He was absolutely compelled by the circumstances under which he was placed to grapple with both these vast undertakings. If at the time when in his park at Rouen he first heard of Harold's accession, he had supposed that there was a part in England in his favour, strong enough to allow of his proceeding there alone, or with a small Norman attendance, so that he might rely mainly on the English themselves for his accession to the throne, the formidable difficulties which, as it was, he had subsequently to encounter would all have been saved. But there was no such party. At least there was no evidence that there was one of sufficient strength to justify him in trusting himself to it. It seemed to him, then, that if he undertook to gain possession of the English throne at all, he must rely entirely on the force which he could take with him from Normandy. To make this reliance effectual, the force so taken must be an overwhelming one. Then, if Normans in great numbers were to go to England for the purpose of putting him upon the English throne, they must be rewarded, and so vast a number of candidates for the prizes of honour and wealth could be satisfied only in England and by confiscations there. His possessions in Normandy would obviously be insufficient for such a purpose. It was evident, moreover, that if a large number of Norman adventures were placed in stations of trust and honour, and charged with civil offices and administrative functions all over England, they would form a sort of class by themselves, and would be looked upon with jealousy and envy by the original inhabitants, and that there was no hope of maintaining them safely in their position except by making the class as numerous and as strong as possible. In a word, William saw very clearly that while it would have been very well if it had been possible for him to have brought no Normans to England, it was clearly best since so many must go to contrive every means to swell and increase the number. It was one of those cases where being obliged to go far, it is best to go farther, and William resolved on thoroughly Normanising, so to speak, the whole British realm. This enormous undertaking he accomplished fully and permanently, and the institutions of England, the lines of family descent, the routine of judicial and administrative business, and the very language of the realm, retained the Norman characteristics which he engrafted into them to the present day. It gives us a feeling akin to that of sublimity to find, even in our own land, and in the most remote situations of it, the lingering relics of the revolutions and deeds of these early ages still remaining, like a faint ripple rolling gently upon a beach in a deep and secluded bay, which was set in motion, perhaps at first as one of the mountainous surges of a wintery storm in the most distant seas. For example, if we enter the most humble court in any remote and newly settled country in the American forests, a plain and rustic-looking man will call the equally rustic-looking assembly to order by wrapping his baton the only symbol of his office on the floor and calling out in words mystic and meaningless to him, oh yes, oh yes, oh yes. He little thinks that he's obeying a behest of William the Conqueror. He sued eight hundred years ago, ordaining that his native tongue should be employed in the courts of England. The irresistible progress of improvement and reform have gradually displaced the intruding language again, except so far as it has become merged and incorporated with the common language of the country from all the ordinary forms of legal proceedings. It lingers still, however, as it were, on the threshold in this call to order, and as it is harmless there, the spirit of conservatism will perhaps preserve for it this last place of refuge for a thousand years to come, and oh yes will be the phrase for ordaining silence by many generations of officers, who will perhaps never have heard of the authority whose orders they unwittingly obey. The work of incorporating the Norman and English families with one another and fusing the two languages into one required about a century for its full accomplishment, and when at last it was accomplished, the people of England were somewhat puzzled to know whether they ought to feel proud of William's exploits in the conquest of England or humiliated by them. So far as they were themselves descended from the Normans, the conquest was one of the glorious deeds of their ancestors. So far as they were of English parentage, it would seem to be incumbent of them to mourn over their father's defeat. It is obvious that from such species of perplexity as this, there were no escape, and it has accordingly continued to embarrass the successive generations of Englishmen down to the present day. The Norman conquest occupies therefore a very uncertain and equivocal position in English history. The various modern writers who look back or to it now being hardly able to determine whether they are to regard it as a mortifying subjugation which their ancestors suffered, or a glorious victory which they gained. One of the great measures of William's reign, and one in fact for which it has been particularly famous in modern times, was a grand census or registration of the kingdom which the conqueror ordered with a view of having on record a perfect enumeration and description of all the real and personal property in the kingdom. This grand national survey was made in 1078. The result was recorded in two volumes of different sizes which were called the Great and the Little Doomsday Book. These books are still preserved and are to this day of the very highest authority in respect to all questions touching ancient rites of property. One is a folio and the other a quarter volume. The records are written on vellum, in a close abridged and to ordinary readers a perfectly unintelligible character. The language is Latin, but a modern Latin scholar without any means other than an inspection of the work would be utterly unable to decipher it. In fact, though the character is highly wrought and in some respects elegant, the whole style and arrangement of the work is pretty nearly on a par in respect to scientific skill with Queen Emma's designs upon the Bayard tapestry. About a half century ago copies of these works were printed by means of type made to represent the original character, but these printed editions were found unintelligible and useless until copious indexes were prepared and published to accompany them at great expense of time and labor. Some little idea of the character and the style of this celebrated record may be obtained from the following specimen which is as faithful an imitation of the original as any ordinary typography will allow, and here should be an illustration. The passage deciphered and expressed in full stands thus, the letters omitted in the original about being supplied in italics. The English translation is as follows. In Brixton Hundred, the king holds Bermonsai, Earl Harold held it before. At that time it was rated at 13 heights, now at 12. The arable land is eight carocates or plowlands. There is one carocate in Demist and 25 villains, and 33 borders with one carocate. There is a new and handsome church with 20 acres of meadow and woodland for five hogs in Pusnetsch or pastureage time. But we must pass on to the conclusion of the story. About the year 1082, Queen Matilda's health began seriously to decline. She was harassed by a great many anxieties and cares connected with the affairs of state which devolved upon her and arising from the situation of her family. These anxieties produced great dejection of spirits and aggravated if they did not fully cause her bodily disease. She was at this time enormity. One great source of her mental suffering was her anxiety in respect to one of her daughters, who as well as herself was declining in health. Forgetting her own danger in her earnest desires for the welfare of her child, she made a sort of pilgrimage to a monastery which contained the shrine of a certain saint, who as she imagined had power to save her daughter. She laid a rich present on the shrine. She offered before it most earnest prayers imploring with tears of bitter grief the intercession of the saint and manifesting every outward symbol of humility and faith. She took her place in the religious services of the monastery and conformed to its usages as if she had been in the humblest private station. But all was in vain. The health of her beloved daughter continued to fail until at length she died, and Matilda growing herself more feeble and almost broken-hearted through grief shut herself up in the palace at King. It was in the same palace which William had built within his monastery many long years before at the time of their marriage. Matilda looked back to that period and to the buoyant hopes and bright anticipations of power, glory, and happiness which then filled her heart with sadness and sorrow. The power and the glory had been attained and in a measure tenfold greater than she had imagined, but the happiness had never come. Ambition had been contending unceasingly for twenty years among all the branches of her family against domestic peace and love. She possessed herself an aspiring mind, but the principles of maternal and conjugal love were stronger in her heart than those of ambition, and yet she was compelled to see ambition bearing down and destroying love in all its form everywhere around her. Her last days were embitted by the breaking out of new contests between her husband and her son. Matilda sought for peace and comfort in multiplying her religious services and observances. She fasted, she prayed, she interceded for the forgiveness of her sins with many tears. The monks celebrated mass at her bedside and made as she thought by renewing the sacrifice of Christ a fresh propitiation for her sins. William, who was then in Normandy hearing of her forlorn and unhappy condition, came to see her.  They conveyed her body from the palace in her husband's monastery at Cain to the convent which she had built. It was received there in solemn state and deposited in the tomb. For centuries afterwards there remained many memorials of her existence and her greatness there, in paintings, embroideries, sacred gifts, and records which have been gradually wasted away by the hand of time. They have not however fully disappeared, for travelers who visit the spot find that many memorials and traditions of Matilda linger there still. William himself did not live many years after the death of his wife. He was several years older than she. In fact, he was now considerably advanced in age. He became extremely corpulent as he grew old, which as he was originally of a large frame made him excessively unwieldy. The inconvenience resulting from this habit of body was not the only evil that attended it. It affected his health and even threatened to end in serious if not fatal disease. While he was thus made comparatively helpless in body by the infirmities of his advancing age, he was nevertheless as active and restless in spirit as ever. It was however no longer the activity of youth and hope and progress which animated him, but rather the fitful uneasiness with which age agitates itself under the vexations, which it sometimes has to endure, or struggles convulsively at the approach of real or imaginary dangers, threatening the possessions which it has been the work of a life to gain. The dangers in William's case were real, not imaginary. He was continually threatened on every side. In fact, the very year before he died, the dissensions between himself and Robert broke out anew, and he was obliged unwieldy and helpless as he was to repair to Normandy at the head of an armed force to quell the disturbances which Robert and his partisans had raised. Robert was countenanced and aided at this time by Philip, the king of France, who had always been King William's jealous and implacable rival. Philip, who as it will be recollected, was very young when William asked his aid at the time of his invasion of England, was now in middle life and at the height of his power. As he had refused William his aid, he was naturally somewhat envious and jealous of his success, and he was always ready to take part against him. He now aided an abetted Robert in his turbulence and in subordination, and ridiculed the helpless infirmities of the aged king. While William was in Normandy, he submitted to a course of medical treatment in the hope of diminishing his excessive corpulency and relieving the disagreeable and dangerous symptoms which attended it. While thus in his physician's hands, he was of course confined to his chamber. Philip in ridicule called it being in the straw. He asked someone who appeared at his court having recently arrived from Normandy whether the old woman of England was still in the straw. Some miserable tale-bearer, such as everywhere, infest society at the present day, who delight in quoting to one friend what they think will excite their anger against another, repeated these words to William. Sick as he was, the sarcasm aroused him to a furious paroxysm of rage. He swore by God's brightness and resurrection that when he got out again he would kindle such fires in Philip's dominions in commemoration of his delivery as should make his realms too hot to hold him. He kept his word, at least so far as respects the kindling of the fires. But the fires instead of making Philip's realms too hot to hold him by a strange, yet just retribution were simply the means of closing forever the mortal career of the hand that kindled them. The circumstances of this final scene of the Great Conqueror's earthly history were these. In the execution of his threat to make Philip's dominions too hot to hold him, William, as soon as he was able to mount his horse, headed an expedition and crossed the frontiers of Normandy and moved forward into the heart of France, laying waste the country as he advanced, with fire and sword. He came soon to the town of Montes, a town upon the Seine, directly on the road to Paris. William's soldiers attacked the town with furious impetuosity, carried it by assault and set it on fire. William followed them in through the gates, glorying in the fulfillment of his threats of vengeance. Some timbers from a burning house had fallen into the street, and burning there had left a smoldering bed of embers, in which the fire was still remaining. William, excited with the feeling of exultation and victory, was riding unguardedly on through the scene of ruin he had made, eschewing orders and shouting in a frantic manner as he went, when he was suddenly stopped by a violent recoil of his horse from the burning embers on which he had stepped, and which had been concealed from view by the ashes which covered them. William unwieldy and comparatively helpless as he was, was thrown with great force upon the pommel of the saddle. He saved himself from falling from the horse, but he immediately found that he had sustained some serious internal injury. He was obliged to dismount and to be conveyed away by a very sudden transition from the dreadful scene of conflagration and vengeance which he had been enacting to the solemn chamber of death. They made a litter for him, and a corpse of strong men was designated to bear the heavy and now helpless burden back to Normandy. They took the suffering monarch to Rouen. The ablest physicians were summoned to his bedside. After examining his case, they concluded that he must die. The tidings threw the unhappy patient into state of extreme anxiety and terror. The recollection of the thousand deeds of selfish ambition and cruelty which he had been perpetrating, he said all his days filled him with remorse. He shrunk back with invincible dread from the hour, now so rapidly approaching, when he was to appear in judgment before God and answer like any common mortal for his crimes. He had been accustomed all his life to consider himself as above all law, superior to all power and beyond the reach of all judicial question, but now his time had come. He who had so often made others tremble, tremble now in his turn, with an acuteness of terror and distress which only the boldest and most high-handed offenders ever feel. He cried bitterly to God for forgiveness and brought the monks around him to help him with incessant prayers. He ordered all the money that he had on hand to be given to the poor. He sent commands to have the churches which he had burned at Mainz rebuilt, and the other injuries which he had affected in his anger repaired. In a word, he gave himself very earnestly to the work of attempting to, by all the means considered most efficacious in those days, to avert and appease the treaded anger of heaven. Of his three oldest sons, Robert was away. The quarrel between him and his father had become irreconcilable, and he would not come to visit him even in his dying hours. William Rufus and Henry were there, and they remained very constantly at their father's bedside, not, however, from a principle of filial affection, but because they wanted to be present when he should express his last wishes in respect to the disposal of his dominion. Such an expression, though oral, would be binding as a will. When at length the king gave his dying directions in respect to the succession, it appeared that after all he considered his right to the English throne as very doubtful in the sight of God. He had, in a former part of his life, promised Normandy to Robert as his inheritance, when he himself should die, and though he had so often refused to surrender it to him while he himself continued to live, he confirmed his title to the succession now. I have promised it to him, he said, and I keep my promise, and yet I know that that will be a miserable country which is subject to his government. He is a proud and foolish nave and can never prosper. As for my kingdom of England, he continued, I bequeth it to no one, for it was not bequeth it to me. I acquired it by force and at the price of blood. I leave it in the hands of God, only wishing that my son William Rufus may have it, for he has been submissive to me in all things. And what do you give me, Father? asked Henry eagerly at this point. I give you, said the king, five thousand pounds from my treasury. But what shall I do with my five thousand pounds, asked Henry, if you do not give me either house or land? Be quiet, my son, rejoin the king, and trust in God.  The object which had kept the young men at their father's bedside having been now attained, they both withdrew. Henry went to get his money, and William Rufus set off immediately for England to prepare the way for his own accession to the throne as soon as his father should be no more. The king determined to be removed from his castle in Rouen to a monastery which was situated at a short distance from the city without the walls. The noise of the city disturbed him, and besides, he thought he should feel safer to die on sacred ground. He was accordingly removed to the monastery. There, on the tenth of September, he was awakened in the morning by hearing the city bells ringing. He asked what it meant. He was told that the bells were ringing for the morning service at the church of St. Mary. He lifted up his hands, looked to heaven, and said, I commend myself to my Lady Mary, the holy mother of God, and almost immediately expired. The readers of history have frequent occasion to be surprised at the sudden and total change which often takes place at the moment of the death of a mighty sovereign, and even sometimes before his death in the indications of the respect and consideration with which his attendants and followers regard him. In William's case, as has happened in many other cases since, the moment he ceased to breathe, he was utterly abandoned. Everybody fled, carrying with them as they went whatever they could see from the chamber, the arms, the furniture, the dresses, and the plate, for all these articles became there per requisites of the disease of their master. The almost incredible statement is made that the heartless monsters actually stripped the dead body of their sovereign to make sure of all their dues and left it naked on the stone floor while they bore their prices to a place of safety. The body lay in this neglected state for many hours. For the tidings of the great monarch's death, which was so sudden at last, produced as it spread universal excitement and apprehension. No one knew to what changes the event would lead, what wars would follow between the sons, or what insurrections or rebellions might have been secretly formed to break out suddenly when this crisis should have arrived. Thus the whole community were thrown into state of excitement and confusion. The monk and lay brethren of the monastery at length came in, took up the body, and prepared it for burial. Then they brought crosses, tapers, and sensors, and began to offer prayers and to chant requiems for the repose of the soul of the deceased. They sent also the Archbishop of Ruang to know what was to be done with the body. The Archbishop gave orders that it should be taken to Cane and be deposited there in the monastery which William had erected at the time of his marriage. The tale which the ancient historians have told in respect to the interment is still more extraordinary, and more inconsistent with all the ideas we naturally form of the kind of consideration and honor which the remains of so great a potentate would receive at the hands of his household and his officers of state, then the account of his death. It is said that all the members of his household and all his officers immediately after his disease abandoned the town, all eagerly occupied in plans and maneuvers to secure their positions under the new reign. Some went in pursuit of Robert, and some to follow William Rufus. Henry locked up his money in a strongbox, well ironed, and went off with it to find some place of security. There was nobody left to take the neglected body to the grave. At last a countryman was found who undertook to transport the heavy burden from Ruang to Cane. He produced a cart and conveyed it from the monastery to the river where it was put on board a vessel and taken down the Sin to its mouth and thence by sea to Cane. The abbot of St. Stephen's, which was the name of William's monastery there, came with some monks and a procession of the people to accompany the body to the abbey. As this procession was moving along however a fire broke out in the town, and the attendants actuated either by sense of duty require them to aid in extinguishing the flames or by curiosity to witness the conflagration abandon the funeral cottage. The procession was broken up, and the whole multitude clergy and laity went off to the fire, leaving the coffin with its bearers alone. The bearers however went on and conveyed their charge to the church within the abbey walls. When the time arrived for the interment, a great company assembled to witness the ceremonies. Stones had been taken up in the church floor and a grave dug. A stone coffin, a sort of sarcophagus, had been prepared and placed in the grave as a receptacle for the body. When all was ready and the body was about to be let down, a man suddenly came forward from the crowd and arrested the proceedings. He said that the land on which the abbey stood belonged to him, that William had taken forcibly possession of it for the abbey at the time of his marriage, that he the owner had been compelled thus far to submit to this wrong in as much as he had during William's lifetime no means of redress, but now he protested against a spoliation. The land, he said, is mine. It belonged to my father. I have not sold it or forfeited it, nor pledged it nor given it. It is my right. I claim it. In the name of God, I forbid you to put the body of the spoiler there, or to cover him with my ground. When the excitement and surprise which this denunciation had awakened had subsided a little, the bishops called this sudden claimant aside, examined the proofs of his allegations, and found that the case was truly as he stated it. They paid him on the spot, a sum equal to the value of ground enough for a grave, and promised to take immediate measure for the payment of the rest. The remonstrant then consented that the interment might proceed. In attempting to let the body down into the place prepared for it, they found that the sarcophagus was too small. They undertook to force the body in. In attempting this, the coffin was broken, and the body, already through the long delays advanced in decomposition, was burst. The monks brought incense and perfumes, and burned and sprinkled them around the place, but in vain. The church was so offensive that everybody abandoned it at once, except the workmen who remained to fill the grave. While these things were transpiring in Normandy, William Rufus had hastened to England, taking with him the evidences of his father's dying wish that he should succeed him on the English throne. Before he reached headquarters there, he heard of his father's death, and he succeeded in inducing the Norman chieftains to proclaim him king. Robert's friends made an effort to advance his claims, but they could do nothing effectual for him, and so it was soon settled by a treaty between the brothers, that William Rufus should reign in England, while Robert was to content himself with his father's ancient domain of Normandy. End of Chapter 12 The Conclusion And End of William the Conqueror by Jacob Abbott Read by Lars Rolander


The next speaker is Chris Cotsappas from Yale and also generally at the Broad who's going to talk about new work on mapping regulatory regions and genes in disease. Thank you, John. And hello, everyone. I'd like to also thank the organizers for inviting me here. There's always a great meeting. I came last year to the DC one and I'm really happy to be back and tell you a little bit more about what we've been doing. So the work that I will tell you about today is led by a postdoc in my group, Parisa Shustari, who's just finished it. It is now up on bioarchive. It's currently in review. And if you do like what I have to say, we're looking for new and interesting people to come and think about new and interesting stuff with us all the time. So that's a plug. So sort of come and work for not very much money, like everywhere else in academia. So we're interested in the autoimmune and inflammatory diseases. There's a huge range of phenotypes that basically are driven by a loss of tolerance to self and it's either tissue specific or systemic and this goes for everywhere from getting holes in your brain and MS to getting holes in your gut in Crohn's and Ulcerative Colitis to pancreatic attack to a general dislike of anything that has DNA in it, which we call lupus. And yeah, these are pretty bad diseases. They're fairly common. So about 8% of Americans have them. They're disproportionately prevalent in women. So about 80% of patients overall are women. And our answer is basically to remove people's immune systems, which is kind of not a great answer. So there's a lot to do. Over the last 10 years, we've done a whole bunch of GWASs. They've been hugely successful in these genes. The latest one, for instance, in MS that I'm heavily involved in, we now have 200 loci with common variants that mediate risk. We explain, you know, mumble, mumble, mumble, 60% of the heritability. And we have no idea what's going on. So that's great. That's fantastic. So over the last five years, I won't belabor this, but it's become really obvious that the majority of these effects localize to regulatory regions. They're mostly tissue specific. John, as part of the ENCO, the Roadmap Project, showed this really, really elegantly in 2012. A whole bunch of analyses have since shown this in different ways. So it doesn't really matter if you take the top snips and ask if they're enriched in regions, if you do a much more formal heritability analysis, if you look at histone modifications versus DHS, the signal is pretty much there. So it's kind of believable, which is great because we have no idea how to look at these things. That's fantastic. So the biggest problem as a geneticist that I think of is how do I persuade myself that going from a general genome-wide view like this to enhancer 23 on chromosome one is going to give me pathology? Because it's really tempting to take an association peak, look under it, or take the most associated SNP and say, hey, look, this falls into a motif. But we know that in common variant studies, the most associated SNP is not by definition pathogenic. In fact, it's unlikely to be.  And that's just a thing. That's a limitation of genetics. So we set ourselves a problem, OK, can we come up with a more nuanced way to identify specific regulatory regions that we think are mediating risk? And can we apply it to the autoimmune diseases that we're interested in, although the method would be general? And so that's what we did, allegedly. This is all allegation at this stage. So here's an association peak. This is, it could be any peak, but the idea basically is every dot's a SNP. This is a log p-value of association. There's clearly an association to risk somewhere in here. And if I can start from summary p-values that are available, I might be able to derive a posterior probability of association, which we kind of know how to do now. So these are often referred to as credible interval sets. So you identify the set of variants that is 90% likely to contain the causal variant if you've actually genotyped the causal variant or at least imputed it. And we know that this works reasonably well. And for this, it's pretty important to have genotyped or imputed the causal variant. And so our first pass has been on something called the immunochip, which rather than a GWAS chip, where you genotype a lot of variants across the whole genome, but not every variant. We look at about 200 regions of the genome we know are associated to autoimmune disease, and we genotype everything in those. And so the Immunochip Consortium, which I'm part of, kind of came together and designed this array about five years ago. And the important thing is that we genotyped about 200,000 samples as part of many, many international consortia across many of these diseases, and including controls and cases. And so there are large cohorts genotyped on exactly the same platform, and very, very densely genotyped in these 200 loci. And that'll become important a little later. So that's a marker that I will pick up in a little bit. But we can go through these regions because they're well-powered and because they're dense. We can estimate credible intervals. And through some kind of magic, we can overlay these SNPs with regulatory region information. In our case, we're using DHS peaks. And the idea is for every DHS peak that contains SNPs, I can calculate the posterior of association, okay, purely by this overlay. So I'm color coding everything from gray to red. Red is interesting. Gray is boring. You've seen this before. A lot of red SNPs are on this DHS. And I can formally calculate the posterior probability that this DHS mediates risk. This is not just an association statistic, but the posterior. So how likely is this DHS to explain the signal here, okay? This DHS might be correlated to a set of genes. And this is where it gets tricky. So you want ultimately not just to identify a region, but you want to know what gene it's affecting. And so if I could figure out what genes are controlled by the factors that bind in such a regulatory region, I could then use that relationship to estimate a posterior probability on this gene of being pathogenic. So, you know, math is nice. We like math. If this doesn't make any sense, this doesn't work. But if I can make this go, then I should be able to score any regulatory region and any gene is likely to drive risk, okay? End of math lecture. Now let's look at some stuff. So the key thing here, all of this stuff works, but the key thing is to build this relationship here.  There are many ways to think about this, but the way we've chosen to do this is let's correlate the accessibility state. So if the site is open to the expression of nearby genes. And if there's a relationship between whatever it is that's happening in this site and the expression of this gene, if this is a control thing, then every time the site's accessible across tissues, this gene should be expressed at a different level than when the site is not accessible. And here's a toy example where these guys are clearly not correlated to the state here and this guy is. So maybe this DHS is actually controlling this gene in a way that I don't know. So I'm not making statements about molecular biology. I'm just saying this is correlative. And then I can use that to create a transitive relationship between the risk on this DHS to this gene. So this, it turns out, is a little bit tricky to do. And it's tricky because you have to make sure that the DHS you're looking at across tissues is the same thing. And so we solve this in this way. We take all of the roadmap and encode tissues, anything that's got a replica in DHS space. We call peaks de novo just because we want everything to be on the same footing and just make sure everything's okay. We wind up with a set of peaks. We then cluster these peaks across tissues. And we cluster them really simply. So for any event where you've seen a peak here in sample one and a peak in sample two, you calculate the overlap divided by the union as a fraction of how similar they are, okay? So it's a similarity coefficient, your card distance, whatever you want to call it. But then you use those relationships to cluster across tissues. It doesn't really matter what this does. It's just a method of clustering that does that. We wind up with a set of clusters, almost two million strong. But then the interesting thing is that we wind up doing a replication test. And this is why we need replicate tests. So I've just clustered naively to what these tissues are, whether they're the same or different and so on. And then I just say, okay, well, if I have a cluster and my clustering algorithm has decided that these guys are all the same, if it's biologically plausible, then I should see that it's accessible in both tissues, in both replicates, and not accessible in both replicates, right? Straight up, replicate reproducibility. And you see that that's a bad cluster in this cartoon and that's a good cluster. So it's always either accessible or not accessible. And so we can just apply a really simple filter. It turns out that you can write down basically a chi-square one degree of freedom test that explains that and anything that beats a really weak nominal filter passes. About 54% of the clusters that we define pass this level. So we wind up with about a million clusters. We think that part of it is because there may be, the clustering algorithm isn't quite as sensitive as we need it to be and part of it is because maybe some of the peaks don't replicate. It doesn't really matter why. We wind up covering 8% of the genome instead of 14% of the genome and then you get stuck and you say, okay, well, why is this not just crappy analysis? And so we went back to GWAS and thought, okay, I know that the DHS peaks are enriched for GWAS signal. If this subset of clusters that I'm picking up is actually biologically plausible, they should also be enriched for that GWAS signal. And so going through the latest MS GWAS, we just did a heritability analysis of our clusters in blue versus all of the DHS peaks in red. And basically we recapitulate all of the heritability. I won't go through all of this, but this appears to work. So we capture most of the meaningful heritability and our information in the subset of clusters. So our analysis goes. So basically we can wind up doing this thing here.  You have a region of the genome. I'm showing you two megabases now. Here's a densely mapped locus on the immunochip that I've shown you before. This is for inflammatory bowel disease risk. That's a 10 to the minus 30p value. So this is a really strong association. These are all of the genes in the region.  We don't really have a great coordinate system, so we just label them arbitrarily in terms of numbers, but it's just a 250 base pair region that's DHS accessible. And it explains a lot of the signal. If you then do the correlation, this guy is correlated to exactly one gene, ETS2. And if you look at how strong the correlation is, this is every gene in the region that kind of survives the analysis. If you look at these little plots here, they're kind of like modified dot plots. Blue is the expression level of this gene when the DHS is not accessible and orange is when it's accessible. And you can see here that there's no real correlation between accessibility and expression level. And if you look at ETS2, there's quite a nice correlation between those two states. Okay, and that's what drives this relationship. And so ETS2 looks like a sort of compelling candidate here, not just because the most associated SNP lands in a DHS and I've decided that this DHS is interesting, but because I can put it on a posterior probability about this and actually formally declare how interesting this is. You run this on other sites, I'll just trot through these. This is a really interesting locus for multiple sclerosis. It's the CD58 locus on chromosome one. We are reasonably sure through a variety of strands of evidence that CD58 is relevant here. And so when you do the same thing, you get two DHSs, the picture's a little bit more complicated, but clearly the strongest gene that comes out is CD58. The shading can be hard to interpret, but it kind of helps a little visually. What's really interesting is that CD2 is CD58's binding partner. CD2 doesn't really have any strong evidence. So I may even be unsure which one of these two DHSs is actually driving risk, because this one has a little bit of evidence, but this guy's fairly clear to the gene, because they're both correlating to it. And that's useful, that's useful to know. And if you look at the expression levels, again sort of CD58 versus CD2, CD2 just is clearly differentially expressed in different cells, but it's not really got very much to do with these two DHSs. Again, I won't belabor this too much, but you can go through many, many regions doing this. This is the RF8 locus in RA, sort of same deal. And so when you run this over nine diseases across 200 loci with many, many DHSs, here's a quick summary of how this winds up going. These are now different diseases down here. This is the number of DHS clusters that are in a locus, and this is the number of genes that are potentially in a locus. So for primary biliary sclerosis, sorry, primary biliary cholangitis. Gee, try saying that. You start with a thousand odd DHS clusters in the region.  This is a log scale. Just doing this narrows down across all diseases. The number of DHSs you need to consider by a huge factor. So even if you then want to be agnostic and look at all of them experimentally, this is now feasible in a way that it wasn't before. In the same way, if you're thinking about possible candidate genes, if you run the model, you go from 20 odd genes to three per locus across 200 loci per disease. And that kind of replicates across diseases. So the fine mapping actually works. If you prioritize genes fairly cleanly, even if you can't identify a single gene, which we can in about half of the cases. If you now look at how much of the risk in each locus is explained by DHS, identifying DHS doesn't matter if they actually don't explain a lot of the risk. There will always be a best scoring DHS. It doesn't mean the best score is a good score. Okay? So we find loci where clearly all of the risk is on DHS. The median is something like 20 to 25%, which is on something like 0.02% of the space on the locus. So that's an enrichment. But about half of the loci have more of the risk explained by DHS than not by DHS. So very clean regulatory potential. And it kind of depends on which of these you like to do. And similarly, in the posterior per gene, you find that a lot of genes score very cleanly and very strongly suggesting that they are the top pathogenic candidate. What's really interesting is if you take the DHS that we prioritize and you cross them with an analysis that John and Matt Murano just published on whether or not variants in those DHS cause differential accessibility, you find that the DHS that we find are much more affected by SNPs in terms of accessibility than not. So it looks as though this is also a functional effect. And as you'd expect, all of these things are predominantly present in the immune cells in the collection that we've looked at and not in the others. And those are just the red. So I'm just skipping over this because it's a figure in the paper. I will leave you with one little thought. Here's a locus again that I've showed you before. It's the BAK2 locus that is of substantial interest in a number of diseases. This is the MS data. When you run the model, you find a single DHS that prioritizes the gene MDN1, even though all of the association is in the last intron of BAK2. The correlation is nice and clean with MDN1. There's some correlation with BAK2, but there are clearly samples that do not behave in this way. I don't expect you to read this, but I will leave you with this idea that there's association that is very strong across five diseases to this locus. We run the model independently on all five. In four of the five, we identify MDN1 as very clearly the prioritized gene. In IBD, it looks different. It also looks as though the most associated SNP in IBD is dramatically different to the others, and that prioritizes MAP3K7. And when you do this across all of the loci that have, if you look across all diseases for loci that have association to more than one disease, you find that although the most associated SNPs are generally not the same in any pairwise comparison, when you prioritize genes, you actually start seeing a much more frequent overlap. And the difference between these two is actually quite significant. It's got a sort of 10 to the minus three P value. And so we think that by doing this, we think that the association data is actually meta stable, if you like that idea. So the individual SNP that you identify as the most associated is at the mercy of vagaries of sample size and the specific sample of population that you see, and we understand this. We understand that's how genetics works. When you start prioritizing individual functional elements and genes, you start seeing a more stable pattern coming through. And so when you look at the shared association, and we know that these diseases are comorbid, when you start looking at shared associations across diseases, you tend to identify the same genes. And so by piling this up, I think we can actually increase our confidence that we're identifying genes that are relevant to disease. And that's important not just because it's cute, but I think it's important because I think you will realize how time consuming and costly it is to follow up a lot of these genes and chasing down rabbit holes because you looked at the wrong SNP is a bad idea, but maybe chasing down the right genes that have a lot of evidence across diseases is a good place to start. And I will leave it there and I'm happy to take any questions. Thank you. With respect to the SNP, thank you. That they were cis or trans or not close by or close by. Good question. That's a great question. I promise I did not plant that question, but thank you for asking it. Yes, we do. It's generally not the closest gene. In the vast majority of cases, it's not the closest gene, which I think is interesting. Because we're not looking at expression, trans is really hard to say. This is a locus specific analysis. So we didn't look for DHS in one locus across another one in part because there are still few enough tissues that you get DHS across the genome that are all correlated. And so you will see a correlation in trans that I think is maybe limited by just the pure number of tissues rather than a genuine correlation. So it would be very difficult to persuade yourself that the trans association versus a cis one would be meaningful. So with regards to the spectrum of the number of genes you find and or the number of DHS that you find associated with a risk loci. I'd like to have an idea of what you're seeing because in the case examples, as you show it's always one DHS that's dominant, one gene that's dominant. And I rarely conceive a risk loci as being a one DHS, one gene type of behavior. So I'm wondering whether that's the case or not. So the median distribution, I skipped over it really quickly because that's just a summary figure in the paper. The mean number of DHS that we prioritize with more than 10% of the posterior on each one is three per locus. And that's pretty clean across diseases. There are loci where it's substantially more and those either something is going on that we don't really understand or the model's wrong or both. But in general, we can get down to around three or four, a handful per lock, certainly. In 60 to 65% of cases, yes. In the others, we can't really prioritize a single gene and there's usually two genes or three genes that have equal evidence and the rest of the genes don't. And so if those...