Man­i­festo

Whiles, owre the wee bit cup an' platie, They sip the scandal-potion pretty; Or lee-lang nights, wi' crabbit leuks Pore owre the devil's pictur'd beuks; Stake on a chance a farmer's stackyard, An' cheat like ony unhanged blackguard.

Dividends paid out can also result in a decline of cash. 

Liabilities - if current liabilities such as accounts payable or accrued expenses increase - that means that you have waited to pay a vendor or another party and therefore have "gained cash" in the moment by not paying an obligation. Our laird gets in his racked rents, His coals, his kane, an' a' his stents:

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Liabilities - if current liabilities such as accounts payable or accrued expenses increase - that means that you have waited to pay a vendor or another party and therefore have "gained cash" in the moment by not paying an obligation. Equity - if you issue equity - you gain cash or some other asset. Cash decreases when assets other than cash increase, when a company repurchases equity, or when liabilities decline. The same can be said for current assets such as accounts receivable. Liabilities - if a company's liabilities are falling you are paying off deferred expenses such as accounts payable which will lower your cash balance.

The same can be said with long term debt. If the company has paid back its long-term debt - that will have lowered the cash balance. Equity - if a company repurchases its shares that will lower the cash balance.

However, a fall in equity does not necessarily mean a fall in the cash balance since a negative net income flows into retained earnings.

Dividends paid out can also result in a decline of cash. Sources must equal uses so all capital must be used. Our laird gets in his racked rents, His coals, his kane, an' a' his stents: He rises when he likes himsel'; His flunkies answer at the bell; He ca's his coach; he ca's his horse; He draws a bonie silken purse, As lang's my tail, where, thro' the steeks, The yellow letter'd Geordie keeks.

Frae morn to e'en, it's nought but toiling At baking, roasting, frying, boiling; An' tho' the gentry first are stechin, Yet ev'n the ha' folk fill their pechan Wi' sauce, ragouts, an' sic like trashtrie, That's little short o' downright wastrie.

Our whipper-in, wee, blasted wonner, Poor, worthless elf, it eats a dinner, Better than ony tenant-man His Honour has in a' the lan': An' what poor cot-folk pit their painch in, I own it's past my comprehension. Luath Trowth, Caesar, whiles they're fash't eneugh: A cottar howkin in a sheugh, Wi' dirty stanes biggin a dyke, Baring a quarry, an' sic like; Himsel', a wife, he thus sustains, A smytrie o' wee duddie weans, An' nought but his han'-daurk, to keep Them right an' tight in thack an' rape.

An' when they meet wi' sair disasters, Like loss o' health or want o' masters, Ye maist wad think, a wee touch langer, An' they maun starve o' cauld an' hunger: But how it comes, I never kent yet, They're maistly wonderfu' contented; An' buirdly chiels, an' clever hizzies, Are bred in sic a way as this is.

Caesar But then to see how ye're negleckit, How huff'd, an' cuff'd, an' disrespeckit! Lord man, our gentry care as little For delvers, ditchers, an' sic cattle; They gang as saucy by poor folk, As I wad by a stinkin brock. I've notic'd, on our laird's court-day, - An' mony a time my heart's been wae, - Poor tenant bodies, scant o'cash, How they maun thole a factor's snash; He'll stamp an' threaten, curse an' swear He'll apprehend them, poind their gear; While they maun stan', wi' aspect humble, An' hear it a', an' fear an' tremble!

I see how folk live that hae riches; But surely poor-folk maun be wretches! Luath They're no sae wretched's ane wad think. Tho' constantly on poortith's brink, They're sae accustom'd wi' the sight, The view o't gives them little fright. Then chance and fortune are sae guided, They're aye in less or mair provided: An' tho' fatigued wi' close employment, A blink o' rest's a sweet enjoyment.

The dearest comfort o' their lives, Their grushie weans an' faithfu' wives; The prattling things are just their pride, That sweetens a' their fire-side. An' whiles twalpennie worth o' nappy Can mak the bodies unco happy: They lay aside their private cares, To mind the Kirk and State affairs; They'll talk o' patronage an' priests, Wi' kindling fury i' their breasts, Or tell what new taxation's comin, An' ferlie at the folk in Lon'on.

As bleak-fac'd Hallowmass returns, They get the jovial, rantin kirns, When rural life, of ev'ry station, Unite in common recreation; Love blinks, Wit slaps, an' social Mirth Forgets there's Care upo' the earth. That merry day the year begins, They bar the door on frosty win's; The nappy reeks wi' mantling ream, An' sheds a heart-inspiring steam; The luntin pipe, an' sneeshin mill, Are handed round wi' right guid will; The cantie auld folks crackin crouse, The young anes rantin thro' the house- My heart has been sae fain to see them, That I for joy hae barkit wi' them.

Still it's owre true that ye hae said, Sic game is now owre aften play'd; There's mony a creditable stock O' decent, honest, fawsont folk, Are riven out baith root an' branch, Some rascal's pridefu' greed to quench, Wha thinks to knit himsel the faster In favour wi' some gentle master, Wha, aiblins, thrang a parliamentin, For Britain's guid his saul indentin- Caesar Haith, lad, ye little ken about it: Say rather, gaun as Premiers lead him: An' saying ay or no's they bid him: At operas an' plays parading, Mortgaging, gambling, masquerading: Or maybe, in a frolic daft, To Hague or Calais takes a waft, To mak a tour an' tak a whirl, To learn bon ton, an' see the worl'.

 

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