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Stop Saying This Is a Nation of Immigrants!

by Roxanne Dunbar-Ortiz

A nation of immigrants: This is a convenient myth developed as a response to the 1960s movements against colonialism, neocolonialism, and white supremacy. The ruling class and its brain trust offered multiculturalism, diversity, and affirmative action in response to demands for decolonization, justice, reparations, social equality, an end of imperialism, and the rewriting of history — not to be “inclusive” — but to be accurate. What emerged to replace the liberal melting pot idea and the nationalist triumphal interpretation of the “greatest country on earth and in history,” was the “nation of immigrants” story.

By the 1980s, the “waves of immigrants” story even included the indigenous peoples who were so brutally displaced and murdered by settlers and armies, accepting the flawed “Bering Straits” theory of indigenous immigration some 12,000 years ago. Even at that time, the date was known to be wrong, there was evidence of indigenous presence in the Americas as far back as 50,000 years ago, and probably much longer, and entrance by any means across the Pacific and the Atlantic — perhaps, as Vine Deloria Jr. put it, footsteps by indigenous Americans to other continents will one day be acknowledged. But, the new official history texts claimed, the indigenous peoples were the “first immigrants.” They were followed, it was said, by immigrants from England and Africans, then by Irish, and then by Chinese, Eastern and Southern Europeans, Russians, Japanese, and Mexicans. There were some objections from African Americans to referring to enslaved Africans hauled across the ocean in chains as “immigrants,” but that has not deterred the “nation of immigrants” chorus.

Misrepresenting the process of European colonization of North America, making everyone an immigrant, serves to preserve the “official story” of a mostly benign and the benevolent USA, and to mask the fact that the pre-US independence settlers, were, well, settlers, colonial setters, just as they were in Africa and India, or the Spanish in Central and South America. The United States was founded as a settler state, and an imperialistic one from its inception (“manifest destiny,” of course). The settlers were English, Welsh, Scots, Scots-Irish, and German, not including the huge number of Africans who were not settlers. Another group of Europeans who arrived in the colonies also were not settlers or immigrants: the poor, indentured, convicted, criminalized, kidnapped from the working class (vagabonds and unemployed artificers), as Peter Linebaugh puts it, many of who opted to join indigenous communities.

Only beginning in the 1840s, with the influx of millions of Irish Catholics pushed out of Ireland by British policies, did what might be called “immigration” begin. The Irish were discriminated against cheap labor, not settlers. They were followed by the influx of other workers from Scandinavia, Eastern, and Southern Europe, always more Irish, plus Chinese and Japanese, although Asian immigration was soon barred.   Immigration laws were not even enacted until 1875 when the US Supreme Court declared the regulation of immigration a federal responsibility. The Immigration Service was established in 1891.

Buried beneath the tons of propaganda — from the landing of the English “pilgrims” (fanatic Protestant Christian evangelicals) to James Fennimore Cooper’s phenomenally popular “Last of the Mohicans” claiming “natural rights” to not only the indigenous peoples territories but also to the territories claimed by other European powers — is the fact that the founding of the United States was a division of the Anglo empire, with the US becoming a parallel empire to Great Britain. From day one, as was specified in the Northwest Ordinance that preceded the US Constitution, the new republic for empire (as Jefferson called the US) envisioned the future shape of what is now the lower 48 states of the US. They drew up rough maps, specifying the first territory to conquer as the “Northwest Territory,” ergo the title of the ordinance. That territory was the Ohio Valley and the Great Lakes region, which was filled with indigenous farming communities.

Once the conquest of the “Northwest Territory” was accomplished through a combination of genocidal military campaigns and bringing in European settlers from the east, and the indigenous peoples moved south and north for protection into other indigenous territories, the republic for empire annexed Spanish Florida where runaway enslaved Africans and remnants of the indigenous communities that had escaped the Ohio carnage fought back during three major wars (Seminole wars) over two decades. In 1828, President Andrew Jackson (who had been a general leading the Seminole wars) pushed through the Indian Removal Act to force all the agricultural indigenous nations of the Southeast, from Georgia to the Mississippi River, to transfer to Oklahoma territory that had been gained through the “Louisiana Purchase” from France. Anglo settlers with enslaved Africans seized the indigenous agricultural lands for plantation agriculture in the Southern region. Many moved on into the Mexican province of Texas — then came the US military invasion of Mexico in 1846, seizing Mexico City and forcing Mexico to give up its northern half through the 1848 Treaty of Guadalupe Hidalgo. California, Arizona, New Mexico, Colorado, Utah, Texas were then opened to “legal” Anglo settlement, also legalizing those who had already settled illegally, and in Texas by force. The indigenous and the poor Mexican communities in the seized territory, such as the Apache, Navajo, and Comanche, resisted colonization, as they had resisted the Spanish empire, often by force of arms, for the next 40 years. The small class of Hispanic elites welcomed and collaborated with US occupation.

Are “immigrants” the appropriate designation for the indigenous peoples of North America? No.

Are “immigrants” the appropriate designation for enslaved Africans? No.

Are “immigrants” the appropriate designation for the original European settlers? No.

Are “immigrants” the appropriate designation for Mexicans who migrate for work to the United States? No.

They are migrant workers crossing a border created by US military force. Many crossing that borders now are also from Central America, from the small countries that were ravaged by US military intervention in the 1980s and who also have the right to make demands on the United States.

So, let’s stop saying “this is a nation of immigrants.”

ome states argue for block grants from the federal government to the states in lieu of federal money for expansion. What are the advantages and disadvantages of this argument?

Here are the financial results for Springer’s corporation in 2020: Sales were $45,000, cost of goods sold was $36,000, the company’s assets depreciated by $5,000 and the company paid $500 in interest.

Also, for 2020 net fixed assets were $29,000 while current assets were $10,000 and current liabilities were $5,500.

These are the values for 2019: net fixed assets = $25,500, current assets = $8,800 and current liabilities = $5,000. The tax rate is 35%.

1. What is net income for 2020?
2. What is the operating cash flow for 2020?
3. What is the cash flow from assets for 2020? How do you interpret this result?
4. What is the cash flow to shareholders?

Here are the financial results for Jerry’s corporation in 2020: Sales were $45,000, cost of goods sold was $36,000, the company’s assets depreciated by $5,000 and the company paid $500 in interest.

Also, for 2020 net fixed assets were $29,000 while current assets were $10,000 and current liabilities were $5,500.

These are the values for 2019: net fixed assets = $25,500, current assets = $8,800 and current liabilities = $5,000. The tax rate is 35%.

Required:

1. What is net income for 2020?
2. What is the operating cash flow for 2020?
3. What is the cash flow from assets for 2020? How do you interpret this result?
4. What is the cash flow to shareholders?

It is September 2020 and you are considering a significant event that affects one of your audit clients, Falafel-tech Enterprises. The auditor’s report for Falafel-tech Enterprises for the year ended 30 June 2020 was signed on 30 August 2020. The financial report has not yet been issued to shareholders.

You have just discovered that one of Falafel-tech Enterprises’ major debtors at 30 June 2020 went into liquidation on 15 August 2020. The bankruptcy was the result of ongoing financial difficulties.

Required:

Explain what you should do in this situation. In your answer, identify how this should be treated in the financial report, and who this situation should be discussed with.

X Enterprises owns a professional ice hockey team, the Rockford Penguins. The company sells season tickets for its upcoming 2020-2021 season and receives $816,000 cash. The season starts November 1 and ends on April 30, with five home games occurring monthly over the six-month hockey season. Assume that McKinnon Enterprises' fiscal year ends on December 31.

Required: 1) Prepare journal entries to record all transactions and adjustments necessary through 2020-2021 hockey season.

2)Indicate how the season tickets will be reported on the income statement of 2020, the balance sheet at the end of 2020 and the statement of cash flows of 2020.

Jack's Electric sold $4,495,000, 13%, 10-year bonds on January 1, 2020. The bonds were dated January 1, 2020, and paid interest on January 1. The bonds were sold at 98.

Prepare the journal entry to record the issuance of the bonds on January 1, 2020.

At December 31, 2020, $7,500 of the Discount on Bonds Payable account has been amortized. Show the balance sheet presentation of the long-term liability at December 31, 2020.

On January 1, 2022, when the carrying value of the bonds was $4,420,100, the company redeemed the bonds at 102. Record the redemption of the bonds assuming that interest for the period has already been paid.

As at December 31, 2020, Riverbed Inc. has the following balances: Cash in bank, $102,000; Investment in preferred shares (retractable, purchased by Riverbed within 90 days of maturity date), $114,000; Investment in common shares (to be sold within 30 days), $90,000; and Cash (legally restricted for an upcoming long-term debt retirement), $233,000.

1.Determine the December 31, 2020 cash and cash equivalents amount for the 2020 statement of cash flows under IFRS.

Cash and Cash Equivalents $_______

2.Determine the December 31, 2020 cash and cash equivalents amount for the 2020 statement of cash flows under ASPE.

Cash and Cash Equivalents $_______

On January 1, 2020, Sharp Company purchased $50,000 of Sox Company 6% bonds, at a time when the market rate was 5%. The bonds mature on December 31, 2024, and pay interest annually on December 31. Sharp plans to and has the ability to hold the bonds until maturity. Assume that Sharp uses the effective interest method to amortize any premium or discount on investments in bonds. At December 31, 2020, the bonds are quoted at 98. a. Prepare the entry for the purchase of the debt investment on January 1, 2020. b. Prepare the entry for the receipt of interest on December 31, 2020. c. Record the entry to adjust the investment to fair value on December 31, 2020, if applicable