Financial and Managerial Accounting 18th Edition Williams Solutions Manual

Financial and Managerial Accounting 18th Edition Williams Solutions Manual
Financial and Managerial Accounting 18th Edition Williams Solutions Manual
Financial and Managerial Accounting 18th Edition Williams Solutions Manual

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5. Chapter 10—Liabilities
Financial and Managerial Accounting, 18e 10-1
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
10 LIABILITIES

Chapter Summary

At the outset, the chapter distinguishes between current and long-term liabilities before
addressing the accounting issues surrounding each category.
Among current liabilities, notes payable and payroll related costs are analyzed in detail.
Journal entries are introduced to record the issuance of a note, the accrual of interest expense,
and the payment of interest and principal. Payroll costs such as FICA and Medicare taxes,
unemployment insurance, workers’ compensation, and the employer’s share of benefits are
explained and contrasted with other amounts withheld from the employees’ paychecks. A
number of other current liabilities with which the student is already familiar are reviewed in
brief.
Long-term liabilities are introduced using installment notes payable. An example of an
amortization schedule illustrates the allocation of installment payments between interest expense
and principal reduction. The amortization table serves as the basis for preparing journal entries
relative to the note and is also used to demonstrate that the portion of principal scheduled to be
paid in the next 12 months is classified as a current liability.
Bonds payable are discussed in some detail with emphasis on the nature and advantages
of bond financing. Accounting treatment covers bonds issued at par, at a premium, and at a
discount. A number of advanced topics are covered including issuance between interest payment
dates, price fluctuations after issuance, and early retirement. Estimated liabilities, commitments,
and contingencies are discussed. Other long-term liabilities introduced include leases, pensions
and other post-retirement costs, and deferred income taxes.
The chapter includes an analysis of the interest coverage ratio and financial leverage.
This discussion emphasizes how creditors use accounting data to evaluate the safety of their
claims.

Learning Objectives

1. Define liabilities and distinguish between current and long-term liabilities.

2. Account for notes payable and interest expense.

3. Describe the costs and the basic accounting activities relating to payrolls.

4. Prepare an amortization table allocating payments between interest and principal.

5. Describe corporate bonds and explain the tax advantage of debt financing.

6. Account for bonds issued at a discount or premium.

6. Chapter 10—Liabilities
10-2 Instructor’s Resource Manual
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
7. Explain the concept of present value as it relates to bond prices.

8. Explain how estimated liabilities, loss contingencies, and commitments are disclosed in
financial statements.

9. Evaluate the safety of creditors’ claims.

10. Describe reporting issues related to leases, postretirement benefits, and deferred taxes.

Brief Topical Outline

A. The nature of liabilities
1. Distinction between debt and equity
2. Many liabilities bear interest
3. Estimated liabilities
B. Current liabilities
1. Accounts payable
2. Notes payable
3. The current portion of long-term debt
4. Accrued liabilities
5. Payroll liabilities
a. Payroll taxes and mandated costs
b. Other payroll-related costs
c. Amounts withheld from employees’ pay
d. Recording payroll activities
6. Unearned revenue
C. Long-term liabilities
1. Maturing obligations intended to be refinanced—see International Case in
Point (page 440)
2. Installment notes payable
a. Allocating installment payments between interest and principal
b. Preparing an amortization table
c. Using an amortization table
d. The current portion of long-term debt
3. Bonds payable
4. What are bonds?
a. The issuance of bonds payable
b. Transferability of bonds
c. Quoted market prices
d. Types of bonds
e. Junk bonds
5. Tax advantage of bond financing
6. Accounting for bonds payable
a. Bonds issued between interest dates
7. Bonds issued at a discount or a premium
8. Accounting for a bond discount: an illustration

7. Chapter 10—Liabilities
Financial and Managerial Accounting, 18e 10-3
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
a. Bond discount: part of the cost of borrowing
b. Amortization of the discount
9. Accounting for a bond premium: an illustration
a. Bond premium: a reduction in the cost of borrowing
b. Amortization of the premium
10. Bond discount and premium in perspective
11. The concept of present value
a. The present value concept and bond prices
12. Bond prices after issuance—see Case in Point (page 453)
a. Volatility of short-term and long-term bond prices—see Your Turn (page
454)
13. Early retirement of bonds payable
D. Estimated liabilities, loss contingencies, and commitments
1. Estimated liabilities
2. Loss contingencies
a. Loss contingencies in financial statements
3. Commitments
E. Evaluating the safety of creditors’ claims
1. Methods of determining creditworthiness
a. Interest coverage ratio
b. Less formal means of determining creditworthiness
2. How much debt should a business have? See Pathways Connection and Your
Turn (page 458), and Ethics, Fraud, & Corporate Governance (page 459)
F. Special types of liabilities
1. Lease payment obligations
2. Operating leases
3. Capital leases
a. Distinguishing between capital leases and operating leases
4. Liabilities for pensions and other postretirement benefits
a. Determining pension expense
b. Postretirement benefits other than pensions
c. Unfunded postretirement costs are noncash expenses
d. Unfunded liabilities for postretirement costs: are they significant amounts?
5. Deferred income taxes
G. Concluding remarks

8. Chapter 10—Liabilities
10-4 Instructor’s Resource Manual
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Topical Coverage and Suggested Assignment

Class
Meetings
on Chapter
Topical
Outline
Coverage

Discussion
Questions*

Brief
Exercises*


Exercises*


Problems*
Critical
Thinking
Cases*
1 A – B 1, 2, 3 1, 2 1, 2, 3, 4 2, 3
2 C – D 6, 7, 8 3, 4, 5, 6 7, 8, 9 4, 6 2
3 E – I 11, 12, 13 9, 10 12, 13, 14 8
*Homework assignment (to be completed prior to class)

Comments and Observations

Teaching Objectives for Chapter 10

In presenting the broad topic of liabilities, our teaching objectives in this chapter are to:

1. Define liabilities. Distinguish between liabilities and owners’ equity.

2. Distinguish between current and long-term liabilities (including classification of the current
portions of long-term debt and of short-term liabilities expected to be refinanced on a long-
term basis).

3. Account for notes payable when interest is stated separately.

4. Explain the nature of payroll liabilities including payroll taxes and other mandated costs.

5. Explain the purpose of an amortization table. Illustrate the preparation and use of such a
table in the context of an installment note payable.

6. Discuss the characteristics of corporate bonds including their tax advantages, and the basic
journal entries to record their issuance, payment of interest, and redemption.

7. Explain the nature of bonds issued at a discount or premium.

8. Introduce the concept of present value and its relationship to bond prices.

9. Distinguish between capital leases and operating leases and briefly explain their accounting
treatment.

10. Introduce other long-term liabilities including pensions, post-retirement benefits, and
deferred taxes. Describe the presentation of these items in the financial statements.

11. Describe the cash effects of transactions involving liabilities.

12. Explain the usefulness of the debt ratio and the interest coverage ratio.

9. Chapter 10—Liabilities
Financial and Managerial Accounting, 18e 10-5
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
13. Explain the nature of estimated liabilities, loss contingencies, and commitments. Describe the
presentation of these items in financial statements.

General Comments

Chapter 10 opens with a general discussion of the nature of current liabilities. We
recommend Problem 1 to distinguish between current and contingent liabilities and to show that
liabilities relate to past, rather than future, transactions.
What actually constitutes a “liability” is not a cut-and-dried issue, either for introductory
accounting students, or in accounting practice. Hence, we always review in class an assignment
such as Exercise 3 and/or Case 1. These assignments address the nature and classification of
liabilities, and of obligations that do not qualify as “liabilities.” We believe that if students
understand the concepts involved in these assignments, they have acquired a good working
knowledge of how various types of obligations are reported and disclosed in financial statements.
In discussing the general nature of liabilities, we point out that only interest that has
accrued through the balance sheet date is a liability. No liability currently exists with respect to
interest charges applicable to future periods. This concept provides the foundation for
accounting for notes payable.
We devote little class time to payroll taxes. We do explain that taxes withheld from
employees are current liabilities of the employer, but do not increase the overall cost of having
employees on the payroll (except for administration costs). On the other hand, payroll taxes
levied upon the employer increase the cost of employing a work force to an amount greater than
the wages and salaries expense. In view of the various current proposals for financing health
care, this has become a particularly important point.
We also devote little class time to bonds payable. The basic entries concerning a bond
issue—issuance, interest payments, and retirements—may be illustrated quickly by reviewing an
assignment such as Exercise 8, Exercise 9, Exercise 10, or Problem 5.
Many corporations have recorded the one time charge for post-retirement benefits. We
have therefore commented upon the significance of these unfunded liabilities and their cash flow
effects.
Loss contingencies are of vital importance but can be covered quickly as the topic
generally does not involve computations or entries in the accounting records. We highly
recommend an in-class review of Case 3 to give students “a feel” for what types of loss
contingencies should be accrued, disclosed, or ignored. Examples of critically important loss
contingencies abound, as indicated in the Asides below:

An aside. We like to use a few “real world” examples to indicate the potential impact of loss
contingencies. For example, the Texas State Courts awarded Pennzoil an $11 billion judgment
against Texaco for Texaco’s alleged “improper actions” in outbidding Pennzoil for the
acquisition of Getty Oil. This judgment forced Texaco, one of the world’s largest and most
profitable oil companies, to seek the protection of the Bankruptcy Court under Chapter 11 of the
Bankruptcy Code. During the following year, Texaco emerged from Chapter 11 when this $11
billion loss contingency was settled for approximately $3 billion.
The large pharmaceutical company A. H. Robbins was forced into bankruptcy by product
liability suits, brought against the company by users of the Dalkon Shield, an intrauterine birth
control device.

10. Chapter 10—Liabilities
10-6 Instructor’s Resource Manual
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
In most cases, the footnotes to the companies’ financial statements disclose the nature of
the pending litigation long before a company is forced into bankruptcy. However, it remains for
the reader of the financial statements to evaluate the financial risk associated with the pending
litigation.

Supplemental Exercises

Group Exercise

Current liabilities are defined as obligations that will be paid from current assets. As a
result creditors and potential creditors are keenly interested in the relationship between a
company’s current assets and is current liabilities. This relationship is often measured by
dividing current assets by current liabilities to produce what is called the current ratio. The ratio
shows how many dollars of current assets are available for each dollar of current liabilities.
Clearly, the larger the ratio the more secure are the claims of short-term creditors.
Choose four publicly held companies and using their annual reports, compute the current
ratio for each. Based on your results, discuss how secure the claims of these companies’ short-
term creditors seem to be.

Internet Exercise

1. Obtain the annual report of the Harley Davidson Company either from the Harley-Davidson
website or from the SEC’s EDGAR site. Read the footnote regarding commitments and
contingencies and describe the information you find.

2. It is widely appreciated that the Federal Reserve System controls interest rates in the United
States. Visit the Federal Reserve System website and write a short report on the history of the
Federal Reserve Board, how they establish interest rates, and how those rates impact the
present value of a bond issuance.

11. Chapter 10—Liabilities
Financial and Managerial Accounting, 18e 10-7
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
CHAPTER 10 NAME #

10-MINUTE QUIZ A SECTION

Indicate the best answer for each question in the space provided.

On November 30, 2018, Central Food purchased two trucks for a total of $140,000, issuing a one-year,
6% note payable, all due at maturity. The interest on this loan is stated separately.

1. Refer to the above data. The December 31, 2018, adjusting entry for this note includes:
a A credit to Cash for $1,400.
b A credit to Interest Payable for $8,400.
c A credit to Interest Payable for $1,400.
d A credit to Interest Payable for $700.

2. Refer to the above data. The total liabilities related to this note reported in Central Food’s
December 31, 2018, balance sheet is:
a $140,000. b $148,400. c $140,700. d $141,400.

3. Refer to the above data. What is the amount of interest expense Central Food’s recognizes on this
note in 2019?
a $700. b $8,400. c $7,700. d $1,400.

4. Refer to the above data. How much must Central Food pay the lender upon maturity of this note?
a $140,700. b $140,000. c $147,700. d $148,400.

5. Refer to the above data. The liability for this loan as of December 31, 2018:
a Is equal to its maturity value.
b Is equal to the book value of the two trucks that were acquired in exchange.
c Is classified as a long-term liability, since it was used to acquire non-current assets.
d Is classified as a long-term liability if Central Food has the intent and ability to refinance by
taking out a new loan not due for several years.

12. Chapter 10—Liabilities
10-8 Instructor’s Resource Manual
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
CHAPTER 10 NAME #

10-MINUTE QUIZ B SECTION

Shown below is a summary of the annual payroll data of Rose Co.:


Wages and salaries expense (gross pay) $2,250,000
Amounts withheld from employees’ pay:
Income taxes ............................................................ $170,000
Social Security and Medicare .................................. $150,000 320,000
Payroll taxes expense:
Social Security and Medicare .................................. $150,000
Unemployment taxes ............................................... 58,000 208,000
Workers’ compensation premiums ................................... 130,000
Group health insurance premiums (paid by employer) 252,000
Contributions to employees’ pension plan (paid by
employer and fully funded) .....................................

140,000
Cost of other postretirement benefits:
Funded ..................................................................... $90,000
Unfunded ................................................................. 120,000 210,000



1. Refer to the above data. Rose Company’s total payroll-related expense for the year is:
a $2,250,000. b $3,510,000. c $2,840,000. d $3,190,000.

2. Refer to the above data. Compute the company’s cash outlays during the year for payroll-related
costs. Assume short-term obligations such as insurance premiums and payroll taxes have been paid.
a $2,750,000. b $3,070,000. c $1,930,000. d $3,510,000.

3. Refer to the above data. The annual “take-home-pay” of Rose’ employees is:
a $2,520,000. b $2,250,000. c $1,930,000. d $2,750,000.

4. Refer to the above data. Amounts paid during the year to retirees for pension and other
postretirement benefits total:
a $140,000. b $350,000. c $230,000. d None of above.

5. Refer to the above data. When a company has a fully-funded pension plan:
a The dollar amounts paid to retirees are greater than the amounts recognized as pension
expense by the employer.
b Pension expense is equal to the cash payments made to retirees during the current period.
c No pension expense is recognized in the income statement.
d It does not use the services of a trustee to operate the pension plan.

13. Chapter 10—Liabilities
Financial and Managerial Accounting, 18e 10-9
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
CHAPTER 10 NAME #

10-MINUTE QUIZ C SECTION

Seaview Industries received authorization on December 31, Year 1, to issue $7,000,000 face value of 6%,
10-year bonds. The interest payment dates are June 30 and December 31. All the bonds were issued at
par, plus accrued interest, April 1, Year 2. The bonds are callable by Seaview Industries at any time at
102.

1. Prepare the journal entry to record issuance of the bonds on April 1, Year 2.






2. Prepare the journal entry to record the first semiannual interest payment on the bonds at June 30,
Year 2.






3. What is the amount of bond interest expense that appears in Seaview’s Year 2 income statement
relating to these bonds?
$_________________________


4. What is the amount of accrued bond interest expense that appears in Seaview’s balance sheet at
December 31, Year 2, with respect to these bonds?
$_________________________

5. Seaview exercises the call provision and retires one-half of the bond issue on July, 1, Year 4. Prepare
the journal entry to record this transaction on July 1, Year 4.

14. Chapter 10—Liabilities
10-10 Instructor’s Resource Manual
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CHAPTER 10 NAME #

10-MINUTE QUIZ D SECTION

On December 1, 2019, Fisher Corporation incurs a 30-year, $400,000 mortgage liability upon purchase of
a warehouse. This mortgage is payable in monthly installments of $4,116, which include interest
computed at the rate of 12% per year. The first monthly payment is made on December 31, 2019.

1. How much of the first payment made on December 31, 2019, is allocated to repayment of
principal?
$________


2. What is the total liability related to this mortgage to be reported in Fisher’s balance sheet at
December 31, 2019? (Do not separate into current and long-term portions.)
$________

3. The portion of the second monthly payment made on January 31, 2020, which represents interest
expense is:
$________

4. What is the aggregate amount paid by Fisher over the 30-year life of the mortgage?
$________

5. Over the 30-year life of the mortgage, the total amount Fisher will pay for interest charges is
$________

15. Chapter 10—Liabilities
Financial and Managerial Accounting, 18e 10-11
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
SOLUTIONS TO CHAPTER 10 10-MINUTE QUIZZES

QUIZ A
1 D
2 C
3 C
4 D
5 D
Learning Objective: 1, 2

QUIZ B
1 D
2 B
3 C
4 C
5 A
Learning Objective: 3

QUIZ C
1
Cash .................................................................................................. 7,105,000
Bonds Payable ............................................................................. 7,000,000
Bond Interest Payable ................................................................. 105,000
Issued $7,000,000 face value bonds at par,
plus three months’ accrued interest.
($7,000,000 × 6% × 3/12 = $105,000)

2
Bond Interest Payable ....................................................................... 105,000
Bond Interest Expense ...................................................................... 105,000
Cash ............................................................................................. 210,000
To record payment of semiannual interest.
($7,000,000 × 6% × 1/2)

3
$315,000 interest expense.
Since the bonds were issued at par, interest expense is equal to the contractual interest for the period that the
bonds were outstanding. ($7,000,000 × 6% × 9/12 = $315,000)

4
$0 accrued bond interest payable.
The interest payment date is Dec. 31; therefore, interest for the last six months of a year is paid and does not
appear as a liability in the balance sheet.

5
Bonds Payable ................................................................................... 3,500,000
Loss on Early Retirement of Bonds
(Extraordinary Loss) ................................................................... 70,000
Cash ......................................................................................... 3,570,000
To record retirement of $3,500,000-face-value
bonds, originally issued at par, at 102.

16. Chapter 10—Liabilities
10-12 Instructor’s Resource Manual
Copyright © 2018 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.

QUIZ D

1
$116 [$4,116 − $4,000 interest ($400,000 × .12 × 1/12)]

2
$399,884 [$400,000 − $116 repayment of principal]

3
$3,999 [$399,884 × .12 × 1/12 = $3,999]

4
$1,481,760 [$4,116 monthly × 360 months]

5
$1,081,760 [$1,481,760 total payments − $400,000 principal]


Learning Objective: 2,4

17. Chapter 10—Liabilities
Financial and Managerial Accounting, 18e 10-13
Copyright © 201 McGraw-Hill Education. All rights reserved. No reproduction or distribution without the prior written consent of McGraw-Hill Education.
Assignment Guide to Chapter 10

Brief
Exercises
Exercises Problems Cases Net
Item Number 1-10 1-15 1 2 3 4 5 6 7 8 1 2 3 4 5
Time estimate (in minutes) <15 <15 25 30 25 25 15 35 45 30 30 20 25 20 20
Difficulty rating E E E M M M E S S M M S M M S
Learning Objectives:




2, 3





















1. Define liabilities and distinguish
between current and long-term
liabilities.
2. Account for notes payable and
interest expense.

1

2, 3






3. Describe the costs and the basic
accounting activities relating to
payrolls.

2, 4, 5


4. Prepare an amortization table
allocating payments between interest
and principal.

1, 2, 3, 6






5. Describe corporate bonds and
explain the tax advantage of debt
financing.

2

2, 3, 7, 8, 9,
10


















6. Account for bonds issued at a
discount or premium.

3, 4, 5, 6

2, 3, 9, 10














7. Explain the concept of present value
as it relates to bond prices. 8




8. Explain how estimated liabilities,
loss contingencies, and commitments
are disclosed in financial statements.

3, 15












9. Evaluate the safety of creditors’
claims. 7 11 
10. Describe reporting issues related to
leases, postretirement benefits, and
deferred taxes.


9, 10


12, 13, 14




















18. Exploring the Variety of Random
Documents with Different Content

19. Dimensions.—Diameter of the shell 0.08, pores 0.01, bars 0.003;
length of the radial spines 0.16, basal breadth 0.003.
Habitat.—Mediterranean (Messina).
9. Cladococcus bifurcus, Haeckel.
Cladococcus bifurcus, Haeckel, 1862, Monogr. d. Radiol., p. 368, Taf. xiii. figs.
7, 8.
Pores regular, circular, hexagonally framed, four times as broad as
the bars; five to seven on the radius. Radial spines arising from all
the nodal-points, three-sided prismatic, with dentated edges, longer
than the shell diameter. On each spine six to nine branches, which
are for the most part forked, the distal branches only being simple.
(May be regarded as a further developmental stage of Cladococcus
spinifer and Cladococcus viminalis.)
Dimensions.—Diameter of the shell 0.08, pores 0.01, bars 0.0025;
length of the spines 0.1, basal breadth 0.003.
Habitat.—Mediterranean (Messina), Canary Islands, Azores, surface.
10. Cladococcus pinetum, n. sp. (Pl. 27, fig. 1).
Pores regular, circular, polygonally framed, about the same breadth
as the bars: two to three on the radius. About twenty radial spines,
very large, three to four times as long as the shell diameter,
branched like a pine tree, with straight, stout, three-sided prismatic
stem; three prominent edges dentated. On each edge five to seven
lateral branches, the distal ends of which are simple, the proximal

20. again ramified, with numerous ramules. The figured specimen is a
young one, with branches but little developed.
Dimensions.—Diameter of the shell 0.06, pores and bars 0.008;
length of the spines 0.2 to 0.25 breadth 0.01.
Habitat.—Central Pacific, Station 266 to 274, surface.
Subgenus 4. Cladococcurus, Haeckel.
Definition.—Branches of the spines again ramified. Pores irregular, of
different size and form.
11. Cladococcus abietinus, n. sp. (Pl. 27, fig. 3).
Pores irregular, roundish, twice to four times as broad as the bars;
six to ten on the radius. About twenty radial spines, two to three
times as long as the shell diameter, branched like a pine tree, with
straight, stout, three-sided pyramidal stem. From the dentated
edges arise numerous verticillate branches, the proximal ends of
which are thickly ramified. (Differs from the preceding and similar
species mainly in the large size and irregular lattice-work of the
shell.)
Dimensions.—Diameter of the shell 0.12 to 0.14, pores 0.006 to
0.012, bars 0.003; length of the spines 0.25 to 0.4, breadth 0.012.
Habitat.—North Pacific, Station 256, surface.
12. Cladococcus tricladus, n. sp.

21. Pores irregular, polygonal, twice to eight times as broad as the bars;
eight to ten on the radius. About twenty radial spines, three-sided
prismatic, twice as long as the shell diameter; in the proximal half
simple, with smooth edges; in the distal half with three diverging
curved branches, which bifurcate two to three times or ramify
irregularly. (Closely related to the simpler Cladococcus quadricuspis.)
Dimensions.—Diameter of the shell 0.16, pores 0.04 to 0.016, bars
0.002; length of the spines 0.3, breadth 0.012.
Habitat.—Central Pacific, Station 268, depth 2900 fathoms.
13. Cladococcus stalactites, n. sp. (Pl. 27, fig. 4).
Pores irregular, roundish, once to five times as broad as the bars;
eight to ten on the radius. About twenty radial spines, very stout,
longer than the shell diameter, with three wing-like, prominent
smooth edges. At the middle, or in the distal half, each spine bears a
verticil of three strong, irregularly formed ramified branches.
Dimensions.—Diameter of the shell 0.14, pores 0.003 to 0.015, bars
0.003; length of the spines 0.16 to 0.2, breadth 0.02.
Habitat.—West Tropical Pacific, Station 220, depth 1100 fathoms.
14. Cladococcus dendrites, n. sp. (Pl. 27, fig. 5).
Pores irregular, roundish, with denticulate margin, twice to four
times as broad as the bars; eight to twelve on the radius. Fifty to
eighty radial spines, three-sided prismatic, with elegantly
denticulated edges; in the proximal two-thirds simple, in the distal

22. third with a bunch of ten to twenty short simple spines (three to
seven on each edge).
Dimensions.—Diameter of the shell 0.16 to 0.2, pores 0.006 to
0.012, bars 0.003; length of the spines 0.2 to 0.3, breadth 0.01.
Habitat.—Antarctic Ocean, Station 157, depth 1950 fathoms.
Genus 93. Elaphococcus,
[127]
Haeckel, 1881, Prodromus, p. 450.
Definition.—Astrosphærida with one simple lattice-sphere,
covered with forked or dichotomously branched radial spines (the
stem of the spine always forked).
The genus Elaphococcus differs from the preceding Cladococcus in
the mode of ramification of the radial spines. These are forked; and
the forked branches are either simple, again forked, or
dichotomously ramified.
Subgenus 1. Elaphococcinus, Haeckel.
Definition.—Pores of the shell regular, of nearly equal size and
similar form.
1. Elaphococcus furcatus, n. sp.
Pores of the spherical shell regular, hexagonal, four times as broad
as the bars; four to five on the radius. Radial spines, arising from all
the nodal-points of the network, cylindrical, as long as the radius,

23. simply forked at the distal end; both branches half as long as the
undivided part.
Dimensions.—Diameter of the shell 0.08, pores 0.01, bars 0.0025;
length of the spines 0.04, breadth 0.004.
Habitat.—Tropical Atlantic, Station 348, surface.
2. Elaphococcus cervicornis, Haeckel.
Cladococcus cervicornis, Haeckel, 1862, Monogr. d. Radiol., p. 370, Taf. xiv.
figs. 4-6.
Pores regular, hexagonal, ten to twenty times as broad as the bars;
five to seven on the radius. Fifty to ninety radial spines (or more),
arising not only from the nodal-points of the network but also from
the bars between them. Each spine is cylindrical, longer than the
shell diameter, and repeatedly forked (three to six times), having,
therefore, numerous (thirty to sixty or more) curved branches. The
distal ends of all branches fall in one spherical face.
Dimensions.—Diameter of the shell 0.07 to 0.09, pores 0.01 to
0.015, bars 0.001 to 0.015; length of the spines 0.1 to 0.15, breadth
0.005.
Habitat.—Cosmopolitan; Mediterranean, Atlantic, Indian, Pacific,
surface.
3. Elaphococcus elaphoceras, n. sp.

24. Pores regular, circular, hexagonally framed, three to four times as
broad as the bars; six to eight on the radius. At each nodal-point of
the hexagon arises a short bristle-shaped, simple by-spine. In
addition, there arise from the bars thirty to sixty large main spines,
longer than the shell diameter, repeatedly forked in the same way as
in the preceding species.
Dimensions.—Diameter of the shell 0.1, pores 0.008, bars 0.002;
length of the spines 0.12, breadth 0.002.
Habitat.—Central Pacific, Station 272. depth 2600 fathoms.
4. Elaphococcus umbellifer, n. sp.
Pores regular, circular, three times as broad as the bars; ten to
twelve on the radius. Twenty to forty straight cylindrical spines, as
long as the shell diameter, having at the distal end a regular umbel
composed of nine to twelve curved branches of equal length, which
are again ramified and resemble the inflorescence of an
umbelliferous plant, the distal ends of all ramules falling in a
spherical face.
Dimensions.—Diameter of the shell 0.12, pores 0.006, bars 0.002;
length of the spines 0.14, breadth 0.002.
Habitat.—South Atlantic, Station 325, surface.
Subgenus 2. Elaphococculus, Haeckel.
Definition.—Pores of the shell irregular, of different size or form.

25. 5. Elaphococcus dichotomus, n. sp.
Pores irregular, polygonal, twice to four times as broad as the bars;
six to eight on the radius. Thirty to sixty radial spines cylindrical,
curved, as long as the shell diameter, simply forked at the distal end;
both branches one-third as long as the undivided part.
Dimensions.—Diameter of the shell 0.15, pores 0.007 to 0.015, bars
0.004; length of the spines 0.2, breadth 0.004.
Habitat.—Arctic Ocean, Greenland, surface (Koch).
6. Elaphococcus umbellatus, n. sp.
Pores irregular, roundish, or polygonal, twice to five times as broad
as the bars; six to eight on the radius. Forty to sixty radial spines
cylindrical, curved, as long as the shell radius, having at the distal
end an irregular umbel, composed of six to twelve short branches,
which are irregularly ramified or forked. (Differs from the regular
Elaphococcus umbellifer mainly in the irregularity.)
Dimensions.—Diameter of the shell 0.14, pores 0.007 to 0.015, bars
0.003; length of the spines 0.12, breadth 0.01.
Habitat.—South-east Pacific (Juan Fernandez), Station 299, surface.
7. Elaphococcus drymodes, n. sp.
Pores irregular, roundish, little broader than the bars; ten to twelve
on the radius. Eighty to one hundred and twenty (or more) radial
spines, cylindrical, three to four times as long as the shell diameter,

26. irregularly forked or repeatedly dichotomous (each spine with forty
to sixty forked branches); the distal ends of all branches fall in a
spherical plane. (Differs from the regular Elaphococcus cervicornis
mainly in the irregularity.)
Dimensions.—Diameter of the shell 0.1, pores and bars 0.003 to
0.008; length of the spines 0.3 to 0.4, breadth 0.01.
Habitat.—Arctic Ocean, Iceland (Steenstrup).
Subfamily Haliommida ,
[128]
Haeckel.
Diplosphærida, Haeckel, 1881, Prodromus, pp. 449, 451.
Definition.—Astrosphærida with two concentric spherical
lattice-shells, united by radial beams.
Genus 94. Haliomma,
[129]
Ehrenberg, 1838, Abhandl. d. k. Akad. d.
Wiss. Berlin, p. 128.
Definition.—Astrosphærida with one medullary (intracapsular)
and one cortical (extracapsular) shell, which are connected by radial
beams, piercing the central capsule. Shell surface covered with
simple radial spines of the same kind.
The genus Haliomma, one of the oldest known Radiolarian genera,
contained in the catalogue of its discoverer, Ehrenberg, a large
number of very different Sphærellaria, belonging to at least
sixteen different genera. We limit here the conception of the genus
to those Haliommida which bear simple radial spines of one kind on

27. the surface of the cortical shell (the latter being separated from the
medullary shell by the central capsule).
Subgenus 1. Haliommantha, Haeckel.
Definition.—Pores of the cortical shell regular, of nearly equal size
and similar form; spines on the whole surface (commonly one spine
at each nodal-point).
1. Haliomma hexagonium, n. sp.
Cortical shell four times as broad as the medullary shell, both having
very thin thread-like bars, and regular, hexagonal pores (eighteen to
twenty on the radius of the outer, five to six on the radius of the
inner shell). The two shells connected by twenty thin thread-like
radial beams. At each nodal-point of the outer shell arises a bristle-
shaped radial spine, half as long as the radius. (Similar to Heliosoma
radians, Pl. 28, fig. 3, but with all the spines equal.)
Dimensions.—Diameter of the outer shell 0.2, inner 0.05; pores of
the outer 0.015, of the inner 0.01; length of the spines 0.05.
Habitat.—Equatorial Atlantic, Station 347, surface.
2. Haliomma arachnium, n. sp.
Cortical shell three times as broad as the medullary shell; pores of
the former regular, hexagonal, with very thin thread-like bars
(fourteen to sixteen on the radius); pores of the latter regular,
circular, three times as broad as the bars (four to five on the radius).

28. The two shells connected by about forty radial beams. At each
nodal-point of the outer shell arises one bristle-shaped radial spine,
twice as long as the diameter of one hexagonal mesh.
Dimensions.—Diameter of the outer shell 0.15, inner 0.05; pores of
the outer 0.012, of the inner 0.006; length of the spines 0.025.
Habitat.—Central Pacific, Station 266, surface.
3. Haliomma favosum, n. sp.
Cortical shell thick walled, three times as broad as the medullary
shell, with regular, circular, hexagonally framed pores, twice as broad
as the bars; eight to ten on the radius. Medullary shell with simple,
circular pores, of the same breadth as the bars. At each nodal-point
of the outer shell arises a short triangular spine three times as long
as one pore.
Dimensions.—Diameter of the outer shell 0.12, inner 0.04; pores of
the former 0.01, of the latter 0.005; bars 0.005; length of the spines
0.015.
Habitat.—Central Pacific, Station 271 to 274, surface.
4. Haliomma regulare, n. sp.
Cortical shell thin walled, nearly twice as broad as the medullary
shell, and connected with it by forty to sixty thin radial beams. Both
shells of the same perfectly regular structure, with an identical
number of regular, circular pores, which are hexagonally framed,
four times as broad as the bars, nine to eleven on the radius. The

29. outer pores are twice as broad as the inner, exactly corresponding
pores. Between every three pores of the outer surface (in each
corner of the cortical hexagon) arises one short three-sided
pyramidal spine, twice as long as the diameter of one pore.
Dimensions.—Diameter of the outer shell 0.2, of the inner 0.11;
pores of the former 0.018, of the latter 0.009; length of the spines
0.04.
Habitat.—South Atlantic (Tristan da Cunha), Station 332, depth 2200
fathoms.
5. Haliomma melitomma, n. sp. (Pl. 20, fig. 4).
Melitomma formosum, Haeckel, 1879, Atlas, loc. cit.
Cortical shell thick walled, two and a half times as broad as the
medullary shell, with regular pores of very elegant structure, twice
as broad as the bars; eight to ten on the radius. The inner opening
of each pore is simple, circular, the outer regular, six-lobed;
corresponding to the six lobes are six short conical spines, which
arise from the six corners of the regular hexagonal frames
separating the pores. Pores of the medullary shell simple, circular, of
the same breadth as the bars. The two shells connected only by six
radial beams (in three dimensive axes).
Dimensions.—Diameter of the outer shell 0.17, of the inner 0.07;
pores of the former 0.012, of the latter 0.004; length of the spines
0.005 to 0.01.
Habitat.—Indian Ocean, Zanzibar, Pullen, depth 2200 fathoms.

30. 6. Haliomma lirianthus, n. sp. (Pl. 28, figs. 1, 1a, 1b).
Cortical shell thick walled, three times as broad as the medullary
shell, with regular, rosette-shaped pores, twice as broad as the bars;
eight to ten on the radius. The regular structure of the elegant pores
is the same as in the preceding species, but without prominent
crested frames (fig. 1b). Also the medullary shell (fig. 1a) is
different, much thinner and smaller, with simple, circular pores,
which are three times as broad as the bars. The two shells are
connected by numerous (twenty?) radial beams.
Dimensions.—Diameter of the outer shell 0.15, of the inner 0.05;
pores of the former 0.01, of the latter 0.005; length of the spines
0.005 to 0.02.
Habitat.—Central Pacific, Station 271, depth 2425 fathoms.
7. Haliomma castanea, Haeckel.
Haliomma castanea, Haeckel, 1862, Monogr. d. Radiol., p. 428, Taf. xxiv. fig.
4.
Cortical shell thick walled, three times as broad as the medullary
shell; pores of both regular, circular, twice as broad as the bars
(seven to eight on the radius of the outer, four to five on the radius
of the inner shell), the two connected by six to twelve (?) strong
radial beams. Radial spines bristle-shaped, with conical bases, twice
as long as the diameter of the cortical pores (one spine at the nodal-
point between every three pores).
Dimensions.—Diameter of the outer shell 0.1 to 0.15, inner 0.03 to
0.05; pores of the former 0.005, of the latter 0.003; length of the
spines 0.005 to 0.01.

31. Habitat.—Cosmopolitan; Mediterranean, Atlantic, Indian, Pacific,
surface.
8. Haliomma horridum, Stöhr.
Haliomma horridum, Stöhr, 1880, Palæontogr., vol. xxvi. p. 87, Taf. i. fig. 10.
Cortical shell thick walled, two and a half times as broad as the
medullary shell. Pores regular, circular, of the same breadth as the
bars; eight to ten on the radius. Radial spines conical, stout, nearly
half as long as the radius. (Differs from the closely allied Haliomma
castanea in the smaller pores and larger spines.)
Dimensions.—Diameter of the outer shell 0.14, of the inner 0.06;
pores of the former 0.004, of the latter 0.02.
Habitat.—Fossil in Tertiary rocks of Barbados and Sicily; living in the
Atlantic, Station 9, depth 3150 fathoms, and Station 353, depth
2965 fathoms.
9. Haliomma datura, n. sp.
Cortical shell thin walled, only one and a half times as broad as the
medullary shell, both having regular, circular pores, four to six times
as broad as the bars (five to six on the radius of the outer, three to
four on the radius of the inner shell), the two connected by
numerous (forty to sixty?) thin, short, radial beams. Radial spines
conical, twice as long as the diameter of one cortical pore, arising
from all the nodal-points between them.
Dimensions.—Diameter of the outer shell 0.08 to 0.12, inner 0.06 to
0.08; pores of the former 0.015 to 0.02, of the latter 0.007 to 0.012;

32. length of the spines 0.02.
Habitat.—Central Pacific, Stations 268 to 274, surface.
Subgenus 2. Haliommetta, Haeckel.
Definition.—Pores of the cortical shell regular, of nearly equal size
and similar form; the spines not covering the entire surface, but
scattered at intervals (their number smaller than that of the nodal-
points of the network).
10. Haliomma circumtextum, n. sp. (Pl. 28, figs. 7, 7a).
Cortical shell very delicate, with thin thread-like bars, and regular,
hexagonal pores, little larger than the thick-walled medullary shell (=
7 : 6). Pores of the latter regular, circular, double-edged, with
hexagonal frames, of the same breadth as the bars; from all the
hexagon-corners arise thin bristle-shaped, radial spines, twice as
long as the diameter of the pores, becoming connected at equal
distances from the centre by tangential threads, regularly disposed,
forming the cortical shell. Twelve strong, three-sided pyramidal,
radial spines, as broad at the base as one mesh, and about half as
long as the radius of the shell.
Dimensions.—Diameter of the outer shell 0.14, of the inner 0.12;
pores of the former 0.012, of the latter 0.005; length of the radial
spines 0.04, basal breadth 0.012.
Habitat.—Central Pacific, Station 271, depth 2425 fathoms.

33. 11. Haliomma duodecinum, n. sp.
Cortical shell thick walled, three times as broad as the medullary
shell. Both shells with regular, circular pores, twice as broad as the
bars; eight to ten on the radius of the outer, five to six on the radius
of the inner shell. Twelve conical, regularly disposed radial spines, as
long as the radius, and as broad at the base as one mesh.
Dimensions.—Diameter of the outer shell 0.12, of the inner 0.04;
pores of the former 0.005, of the latter 0.002; length of the spines
0.05, basal breadth 0.005.
Habitat.—Central Pacific, Station 265, depth 2900 fathoms.
12. Haliomma megaporum, Ehrenberg.
Haliomma megaporum, Ehrenberg, 1872, Monatsber. d. k. preuss. Akad. d.
Wiss. Berlin, p. 313.
Cortical shell thin walled, three times as broad as the medullary
shell; the pores regular, circular, three to four on the radius, eight
times as broad as the bars, quite as broad as the medullary shell,
the pores of which are much smaller, twice as broad as the bars.
Eight radial spines regularly disposed, conical, as long as the radius.
(As the diagnosis of Ehrenberg is very incomplete, and no figure is
given with it, it remains doubtful whether his Mediterranean species
be identical with my Atlantic variety.)
Dimensions.—Diameter of the outer shell 0.12, of the inner 0.04;
pores of the former 0.04, of the latter 0.008; length of the spines
0.06.

34. Habitat.—Mediterranean (Grecian shore); North Atlantic, Station 354,
surface.
13. Haliomma oculatum, Ehrenberg.
Haliomma oculatum, Ehrenberg, 1875, Abhandl. d. k. Akad. d. Wiss. Berlin, p.
74, Taf. xxviii. figs. 2, 3.
Cortical shell thick walled, four times as broad as the medullary
shell; its pores regular, circular, four times as broad as the bars, six
to eight on the radius. Pores of the medullary shell regular,
hexagonal, with very thin bars, three to four on the radius. Nine
radial spines, regularly disposed, conical, as long as the radius, as
broad at the base as one cortical pore. (In the specimen figured by
Ehrenberg, only two spines were preserved, seven being accidentally
broken off.)
Dimensions.—Diameter of the outer shell 0.16, of the inner 0.04;
pores of the former 0.01, of the latter 0.005.
Habitat.—Fossil in Barbados.
14. Haliomma enneaxiphos, n. sp.
Cortical shell thick walled, four times as broad as the dark medullary
shell, with regular, circular, hexagonally framed pores, twice as broad
as the bars; eight to ten on the radius. Nine radial spines regularly
disposed, three sided pyramidal, as long as the radius, as broad at
the base as one mesh.
Dimensions.—Diameter of the outer shell 0.11, of the inner 0.03;
cortical pores 0.008, bars 0.004; length of the radial spines 0.05,

35. basal breadth 0.012.
Habitat.—Central Pacific, Station 272, surface.
15. Haliomma tenuispinum, J. Müller.
Haliomma tenuispinum, J. Müller, 1858, Abhandl. d. k. Akad. d. Wiss. Berlin,
p. 39, Taf. iv. fig. 9.
Haliomma tenuispinum, Haeckel, 1862, Monogr. d. Radiol., p. 431.
Cortical shell thin walled, three times as broad as the medullary
shell. Both shells with very fine, thread-like bars, and regular,
hexagonal pores; five to seven on the radius. Twenty radial spines,
very thin, bristle-shaped, as long as the radius.
Dimensions.—Diameter of the outer shell 0.12, of the inner 0.04;
pores of the former 0.016, of the latter 0.006.
Habitat.—Mediterranean (Nice); North Atlantic, Station 353, surface.
16. Haliomma longispinum, J. Müller.
Haliomma longispinum, J. Müller, 1858, Abhandl. d. k. Akad. d. Wiss. Berlin,
p. 39, Taf iv. fig. 8.
Haliomma longispinum, Haeckel, 1862, Monogr. d. Radiol., p. 431.
Cortical shell thick walled, three times as broad as the dark
medullary shell. Pores regular, circular, hexagonally framed, twice as
broad as the bars; four to six on the radius. Twenty radial spines,
very long, regularly disposed, four to five times as long as the
diameter of the shell, three-sided prismatic, with elegantly dentated
edges, as broad as one cortical mesh.

36. Dimensions.—Diameter of the outer shell 0.08, of the inner 0.03;
pores of the former 0.01, bars 0.005; length of the spines 0.3 to 0.4.
Habitat.—Mediterranean (Nice); Central Pacific, Station 272, surface.
17. Haliomma capense, n. sp.
Cortical shell thick walled, twice as broad as the medullary shell,
both with regular, circular pores, twice as broad as the bars; eight to
ten on the radius of the outer, four to six on the radius of the inner
shell. Forty to sixty radial spines, conical, as long as the radius, as
broad as one cortical pore.
Dimensions.—Diameter of the outer shell 0.11, of the inner 0.05;
pores of the former 0.01, bars 0.005; length of the spines 0.006,
basal breadth 0.012.
Habitat.—Cape of Good Hope, Station 142, surface.
18. Haliomma denticulatum, n. sp.
Cortical shell thick walled, three times as broad as the dark
medullary shell, with regular, circular, double-edged pores, of the
same breadth as the bars; eight to ten on the radius. Thirty to fifty
radial spines, three-sided pyramidal, half as long as the radius, with
three denticulated edges. (Very similar to Actinomma denticulatum,
Pl. 29, fig. 3, but with simple medullary shell.)
Dimensions.—Diameter of the outer shell 0.12, inner 0.04; pores and
bars of the former 0.008; length of the spines 0.04, basal breadth
0.01.

37. Habitat.—North Pacific, Station 244, depth 2900 fathoms.
19. Haliomma grande, n. sp.
Cortical shell thick walled, five times as broad as the dark medullary
shell, with small, regular, circular pores, half as broad as the bars;
twenty to twenty-four on the radius. One hundred to one hundred
and twenty conical radial spines, five times as long as broad, only
half as long as the radius.
Dimensions.—Diameter of the outer shell 0.4, inner 0.08; pores of
the outer 0.006, bars 0.012; length of the spines 0.1, basal breadth
0.02.
Habitat.—Equatorial Atlantic, Station 348, depth 2450 fathoms.
Subgenus 3. Haliommilla, Haeckel.
Definition.—Pores of the cortical shell irregular, of different size and
form; spines covering the entire surface (commonly one spine at
each nodal-point).
20. Haliomma capillaceum, Haeckel.
Haliomma capillaceum, Haeckel, 1862, Monogr. d. Radiol., p. 426, Taf. xxiii.
fig. 2.
Cortical shell very thin walled, seven to eight times as broad as the
medullary shell, both with irregular, polygonal pores, and very thin
thread-like bars; outer pores twice to three times as broad as the

38. inner. Radial spines very numerous, straight, bristle-shaped, about as
long as the diameter of the medullary shell.
Dimensions.—Diameter of the outer shell 0.2, inner 0.025 to 0.03;
outer pores 0.02 to 0.04, inner 0.008 to 0.016, bars 0.001; length of
the spines 0.02 to 0.03.
Habitat.—Mediterranean (Messina), Atlantic (Canary Islands),
surface.
21. Haliomma erinaceum, Haeckel.
Haliomma erinaceum, Haeckel, 1862, Monogr. d. Radiol., p. 427, Taf. xxiii.
figs. 3, 4.
Cortical shell thin walled, seven to eight times as broad as the
medullary shell, both with irregular, polygonal pores, two to ten
times as broad as the bars, outer pores much larger than the inner.
Radial spines very numerous, bristle-shaped, as long as the diameter
of the medullary shell, the majority or all being either curved or
obliquely depressed, the greater part neither straight nor radial.
Dimensions.—Diameter of the outer shell 0.2, inner 0.025 to 0.03;
outer pores 0.005 to 0.03, inner 0.008 to 0.016, bars 0.002 to
0.004; length of the spines 0.03.
Habitat.—Cosmopolitan; Mediterranean, Atlantic, Pacific, surface.
22. Haliomma tenellum, Haeckel.
Haliomma tenellum, Haeckel, 1862, Monogr. d. Radiol., p. 428.

39. Haliomma spinuloso affine, J. Müller, 1858, Abhandl. d. k. Akad. d. Wiss.
Berlin, p. 40, Taf. iv. fig. 7.
Cortical shell thin walled, three times as broad as the medullary
shell, with irregular, roundish pores, and very thin bars. Pores of the
inner shell regular, circular. Radial spines very numerous, bristle-
shaped, straight, as long as the radius of the outer shell.
Dimensions.—Diameter of the outer shell 0.15, inner 0.05; outer
pores 0.008 to 0.016, inner 0.005; length of the spines 0.07.
Habitat.—Mediterranean (Nice); Atlantic, Stations 349 to 354,
surface.
23. Haliomma spinulosum, J. Müller.
Haliomma spinulosum, J. Müller, 1858, Abhandl. d. k. Akad. d. Wiss. Berlin, p.
39, Taf. iv. fig. 6.
Cortical shell thin walled, twice as broad as the medullary shell, with
irregular, polygonal pores, and very thin bars. Pores of the inner shell
subregular, hexagonal, ten to twelve times as broad as the bars.
Radial spines very numerous, bristle-shaped, one-sixth to one-fourth
as long as the radius of the outer shell.
Dimensions.—Diameter of the outer shell 0.16, inner 0.08; outer
pores 0.01 to 0.03, inner 0.02; length of the spines 0.02 to 0.03.
Habitat.—Mediterranean (Nice); Central Pacific, Station 266, surface.
24. Haliomma rhodococcus, n. sp. (Pl. 19, fig. 6).

40. Sethosphæra rhodococcus, Haeckel, 1879, Atlas, pl. xix. fig. 6.
Cortical shell very thin walled, little larger than the thick walled
medullary shell (= 10 : 9). Pores of the outer shell very irregular,
roundish, twice to six times as broad as the bars, about twenty on
the radius. Pores of the inner shell twice as broad as the bars, six to
eight on the radius, very regular, circular on the inner, six-lobed on
the outer opening, separated by prominent hexagonal crests; in the
hexagon-corners arise short conical radial spines, which at equal
distances from the centre are united by the outer shell, but are
prominent over its surface. (A very peculiar form; the two shells may
better be regarded as inner and outer cortical shell.)
Dimensions.—Diameter of the outer shell 0.2, inner 0.18; outer
pores 0.04 to 0.012, inner 0.01; length of the spines 0.01.
Habitat.—Tropical Atlantic, Station 338, depth 1990 fathoms; also
fossil in Barbados.
25. Haliomma boreale, n. sp.
Cortical shell thick walled, four times as broad as the medullary
shell, with irregular, roundish pores, twice to four times as broad as
the bars; eight to ten on the radius. Pores of the inner shell regular,
circular, twice as broad as the bars, four to six on the radius. Radial
spines very numerous, conical, nearly as long as the diameter of the
shell.
Dimensions.—Diameter of the outer shell 0.24, inner 0.06; outer
pores 0.008 to 0.02, bars 0.005, inner pores 0.006, bars 0.003;
length of the spines 0.2.
Habitat.—Arctic Ocean, Greenland ("Alert" Expedition).

41. Subgenus 4. Haliommura, Haeckel.
Definition.—Pores of the cortical shell irregular, of different size and
form; spines not covering the entire surface, but scattered at
intervals (their number smaller than that of the nodal-points in the
network).
26. Haliomma macrodoras, n. sp. (Pl. 28, figs. 6, 6a).
Cortical shell thin walled, twice as broad as the medullary shell, with
irregular, polygonal meshes, three to six times as broad as the bars.
Inner shell with regular, hexagonal meshes, ten times as broad as
the bars. Twenty radial spines, very long, stout, three-sided
prismatic, two to four times as long as the diameter of the shell, as
broad as one medullary mesh, with three wing-like, denticulated
edges. At the base of each spine three supporting curved beams.
Dimensions.—Diameter of the outer shell 0.14 to 0.16, of the inner
0.07 to 0.08; outer pores 0.01 to 0.02, bars 0.003; inner pores 0.01,
bars 0.001; length of the spines 0.3 to 0.6, breadth 0.01.
Habitat.—Central Pacific, Station 271, surface.
27. Haliomma antarcticum, n. sp.
Cortical shell very thin walled, three times as broad as the medullary
shell, with irregular, polygonal pores, and very thin thread-like bars.
Inner shell with regular, hexagonal meshes, six times as broad as the
bars. About forty radial spines, angular, pyramidal, half as long as
the radius of the shell, as broad at the base as the largest mesh.

42. Dimensions.—Diameter of the outer shell 0.2, of the inner 0.07;
outer pores 0.006 to 0.015, inner 0.008; length of the spines 0.05,
basal breadth 0.012.
Habitat.—Antarctic Ocean, Station 154, surface.
28. Haliomma wyvillei, Haeckel.
Haliomma wyvillei, Haeckel, 1878, Protistenreich, p. 44, fig. 31.
Haliomma species, Wyville Thomson, 1877, Atlantic, vol. i. p. 236, fig. 54.
Cortical shell thin walled, three times as broad as the medullary
shell. Both shells with irregular, large, polygonal pores, and very thin
bars. From the inner shell arise very numerous (eighty to one
hundred and twenty or more) radial spines, which pierce the outer
shell, and are outside it, as long as the radius of the inner shell,
straight, bristle-shaped, and as thick as the bars.
Dimensions.—Diameter of the outer shell 0.18, of the inner 0.06;
pores 0.01 to 0.02, bars 0.001 to 0.002; length of the free spines
0.06.
Habitat.—Central Pacific, Stations 266 to 274, surface.
29. Haliomma beroes, Ehrenberg.
Haliomma beroes, Ehrenberg, 1854, Mikrogeol., Taf. xxxvB. B. iv. fig. 19.
Haliomma beroes, Haeckel, 1862, Monogr. d. Radiol., p. 434.
Cortical shell thin walled, three times as broad as the medullary
shell, with irregular, roundish pores, twice to four times as broad as
the bars. Inner shell with regular, circular pores, twice as broad as

43. the bars. Both shells connected by four (or six ?) radial beams,
perpendicularly crossed. Thirty to forty radial spines, conical, thin,
shorter than the radius.
Dimensions.—Diameter of the outer shell 0.11, inner 0.04; outer
pores 0.007 to 0.012, inner 0.005; length of the spines 0.03, basal
breadth 0.005.
Habitat.—Atlantic, depth 2000 fathoms.
30. Haliomma compactum, n. sp. (Pl. 28, figs. 5, 5a).
Cortical shell very thick walled, four times as broad as the thin
walled medullary shell; pores of the former irregular, roundish, with
high polygonal frames of very different size, twice to four times as
broad as the bars. Inner shell with simple, small, polygonal pores,
connected with the outer shell by eight (?) regularly disposed thin
radial beams, opposite in pairs, prolonged outside into strong conical
spines, longer than the radius.
Dimensions.—Diameter of the outer shell 0.08, inner 0.02; outer
pores 0.005 to 0.01, inner 0.005; length of the spines 0.06, basal
breadth 0.012.
Habitat.—Central Pacific, Stations 265 to 272, depth 2425 to 2925
fathoms.
31. Haliomma permagnum, n. sp.
Cortical shell thick walled, six times as broad as the medullary shell,
with irregular, roundish, double-edged pores, three to six times as

44. broad as the bars. Inner shell with regular, circular pores, twice as
broad as the bars. One hundred and twenty to one hundred and fifty
radial spines, conical, only one-fourth as long as the radius.
Dimensions.—Diameter of the outer shell 0.42, inner 0.07; outer
pores 0.012 to 0.025, bars 0.004; inner pores 0.008, bars 0.004;
length of the spines 0.05, basal breadth 0.03.
Habitat.—Central Pacific, Station 268, surface.
32. Haliomma patagonicum, n. sp.
Cortical shell thick walled, four times as broad as the medullary
shell, with irregular, roundish pores, twice to three times as broad as
the bars. Inner shell also with irregular, roundish pores, of half the
size. Forty to fifty radial spines, cylindro-conical, about as long as the
shell diameter.
Dimensions.—Diameter of the outer shell 0.24, inner 0.06; outer
pores 0.012 to 0.02, bars 0.006; inner pores 0.005 to 0.01, bars
0.004; length of the spines 0.3, breadth 0.02.
Habitat.—South-east Pacific, west coast of Patagonia, Station 302,
surface.
33. Haliomma clavatum, n. sp.
Cortical shell thick walled, three times as broad as the medullary
shell, with irregular, roundish pores little larger than the bars; eight
to twelve on the radius. Inner shell with similar but smaller pores.
About twenty radial spines, club-shaped, as long as the radius,

45. three-sided, with prominent edges, twice as broad at the distal end
as at the base. (Similar to Acanthosphæra clavata, Pl. 26, fig. 8, but
differs from it in the possession of a medullary shell.)
Dimensions.—Diameter of the outer shell 0.2, inner 0.06; outer
pores and bars 0.008 to 0.02, inner 0.006 to 0.01; length of the
spines 0.1, distal breadth 0.03.
Habitat.—Central Pacific, Station 265, depth 2900 fathoms.
Genus 95. Heliosoma,
[130]
Haeckel, 1881, Prodromus, p. 452.
Definition.—Astrosphærida with one medullary (intracapsular)
and one cortical (extracapsular) shell, the two being connected by
radial beams piercing the central capsule. Shell surface covered with
simple radial spines of two different kinds; larger main spines and
smaller by-spines.
The genus Heliosoma differs from the preceding Haliomma in the
possession of two different kinds of radial spines, and exhibits
therefore the same relation to it that Heliosphæra bears to
Acanthosphæra among the Coscinommida. The smaller by-spines
are much more numerous than the larger main spines.
Subgenus 1. Heliosomantha, Haeckel.
Definition.—Pores of the cortical shell regular, of nearly equal size
and similar form.

46. 1. Heliosoma radians, n. sp. (Pl. 28, figs. 3, 3a).
Cortical shell very thin walled, with thread-like bars and regular,
hexagonal meshes; twenty to twenty-two on the radius. Medullary
shell only one-fifth as large, of the same structure. The two shells
connected by twenty very thin radial beams, which are prolonged
outside into twenty stout, three-sided pyramidal main spines, as long
as the diameter of the inner shell. Between these, arising from the
surface, numerous bristle-shaped by-spines.
Dimensions.—Diameter of the outer shell 0.25, inner 0.05, pores
0.012; length of the main spines 0.05, basal breadth 0.012.
Habitat.—Central Pacific, Stations 266 to 274, surface.
2. Heliosoma elegans, n. sp.
Cortical shell thick walled, with regular, circular, hexagonally framed
pores, twice as broad as the bars; ten to twelve on the radius.
Medullary shell half as large, with simple, regular, circular pores,
twice as broad as the bars. The two shells connected by twenty very
thin radial beams, which are prolonged outside into twenty slender,
three-sided pyramidal main spines as long as the radius. In each
corner of the surface hexagons a bristle-shaped by-spine one-fourth
as long.
Dimensions.—Diameter of the outer shell 0.12, inner 0.06; outer
pores 0.006, bars 0.003; length of the main spines 0.05, basal
breadth 0.01.
Habitat.—Central Pacific, Station 271, surface.

47. 3. Heliosoma echinaster, Haeckel.
Haliomma echinaster, Haeckel, 1862, Monogr. d. Radiol., p. 429, Taf. xxiv.
figs. 1-3.
Cortical shell thin walled, with regular, circular, hexagonally framed
pores, twice as broad as the bars; ten to twelve on the radius.
Medullary shell one-fourth as large, with few irregular, large,
polygonal pores and very thin thread-like bars, connected with the
former by nine similar thin radial beams, which are prolonged
outside into nine pyramidal main spines, as long as the radius. From
each corner of the surface hexagon arises a bristle-shaped by-spine,
half as long as the main spine.
Dimensions.—Diameter of the outer shell 0.16, inner 0.04; outer
pores 0.008, bars 0.004; length of the main spines 0.08, basal
breadth 0.01.
Habitat.—Mediterranean (Messina), surface.
4. Heliosoma duodecilla, n. sp.
Cortical shell thick walled, with regular, circular pores, of the same
breadth as the bars; sixteen to eighteen on the radius. Medullary
shell one-third as large, of the same structure. Twelve radial main
spines, regularly disposed, cylindro-conical, longer than the shell
diameter, as broad as two pores. Whole surface covered with short
conical by-spines.
Dimensions.—Diameter of the outer shell 0.15, inner 0.05; outer
pores and bars 0.007; length of the main spines 0.2, breadth 0.02.

48. Habitat.—South Atlantic, Station 333, surface.
Subgenus 2. Heliosomura, Haeckel.
Definition.—Pores of the cortical shell irregular, of different size and
form.
5. Heliosoma hastatum, n. sp. (Pl. 28, fig. 4).
Cortical shell very thin walled, with large, irregular, polygonal
meshes, three to six times as broad as the bars; four to six on the
radius. Medullary shell one-third as large, with small, regular, circular
pores. The two shells connected by twelve regularly disposed radial
beams, which are prolonged outside into twelve very stout three-
sided pyramidal main spines, somewhat longer than the radius,
spear-shaped; each of the three wings in the middle part with one
tooth. Scattered on the surface numerous by-spines of the same
form, half as long and only one-fourth as broad.
Dimensions.—Diameter of the outer shell 0.1, inner 0.033; outer
pores 0.006 to 0.013, inner pores 0.002, bars 0.002; length of the
main spines 0.06, breadth 0.015.
Habitat.—Central Pacific, Station 271, depth 2425 fathoms.
6. Heliosoma indicum, n. sp.
Cortical shell thick walled, with irregular, roundish pores, twice to
five times as broad as the bars. Medullary shell of the same
structure, only one-fourth as large. Thirty to forty conical main