^>. 
 
 ^7 -^ %^- 
 
 
 IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 1.0 
 
 I.I 
 
 il.25 
 
 
 2.0 
 
 1.4 
 
 1.6 
 
 <^ 
 
 % 
 
 /3 
 
 ^^ 
 
 ^^; 
 
 
 /: 
 
 .#/ 
 
 « 
 
 
 -(s 
 
 V 
 
 Photographic 
 
 Sdences 
 
 Corporation 
 
 23 west MAIN STREET 
 
 WEBSTER, N.Y. 14SS0 
 
 (716) S72-4S03 
 
i/.A 
 
 CIHM/ICMH 
 
 Microfiche 
 
 Series. 
 
 CIHM/ICMH 
 Collection de 
 microfiches. 
 
 Canadian Institute for Historical IVIicroreproductions / Institut Canadian de microreproductions historiques 
 
 V 
 
Technical and Bibliographic Notes/Notes techniques et bibliographiques 
 
 The Institute has attempted to obtain the best 
 original '^opy available for filming. Features of this 
 copy which may be bibliographically unique, 
 which may alter any of the images in the 
 reproduction, or which may significantly change 
 the usual method of filming, are checked below. 
 
 D 
 
 Coloured covers/ 
 Couvarture da couleur 
 
 I ] Covers damaged/ 
 
 Couverture endommag^e 
 
 Covers restored and/or laminated/ 
 Couverture restaurde et/ou pellicul^e 
 
 Cover title missing/ 
 
 Le titre de couverture manque 
 
 Coloured maps/ 
 
 Cartes gdographiques en couleur 
 
 Coloured ink (i.e. other than blue or black)/ 
 Encre de couleur (i.e. autre que bleue ou noire) 
 
 Coloured plates and/or illustrations/ 
 Planches et/ou illustrations en couleur 
 
 Bound with other material/ 
 Relid avec d'autres documents 
 
 n 
 
 n 
 
 n 
 
 Tight binding may cause shadows or distortion 
 along interior margin/ 
 
 Lareliure serr^e peut causer de I'ombre ou de la 
 distortion le long de la marge intiriiture 
 
 Blank leaves added during restoration may 
 appear within the text. Whsnever possible, these 
 have been omitted from filming/ 
 II se peut que certaines pages blanches ajout6es 
 lors d'une restauration apparaissent dans le texte, 
 mais, lorsque cela 6tait possible, ces pages n'ont 
 pas 6t6 filmdes. 
 
 Additional comments:/ 
 Commentaires supplAmentaires; 
 
 l.'(nstitut 8 microfilm^ le meilleur exemplaire 
 qu'il lui a 6t6 possible de se procurer. Les details 
 de cet exemplaire qui sont ptut-dtre uniques du 
 point de vue bibiiographique, qui peuvent modifier 
 une image reproduite, ou qui peuvent exiger une 
 modification dans la mdthode normale de filmage 
 sont indiquis ci-dessous. 
 
 r~n Coloured pages/ 
 
 Pages de couleur 
 
 Pages damaged/ 
 Pages endommagdes 
 
 □ Pages restored and/or laminated/ 
 Pages restauries et/ou pellicul6es 
 
 r~y| Pages discoloured, stained or foxed/ 
 L^ Pages d^colordes, tacheties ou piqu( 
 
 piqu6es 
 
 Pages d6tach6es 
 
 Showthrough/ 
 Transparence 
 
 Quality of prir 
 
 Quality inigale de ('impression 
 
 Includes supplementary materit 
 Comprend du materiel suppl^mentaire 
 
 Only edition available/ 
 Seule Edition disponible 
 
 I I Pages detached/ 
 
 I "7 Showthrough/ 
 
 I [ Quality of print varies/ 
 
 I I Includes supplementary material/ 
 
 I I Only edition available/ 
 
 n 
 
 Pages wholly or partially obscured by errata 
 slips, tissues, etc., have been refilmed to 
 ensure the best possible image/ 
 Les pages totalement ou partiellement 
 obscurcies par un feuillet d'errata, une pelure, 
 etc., ont 6t6 filmdes d nouveau de facon i 
 obtenir la meilleure image possible. 
 
 The 
 to t 
 
 The 
 
 P08 
 Oft 
 
 film 
 
 Ori( 
 bag 
 the 
 sior 
 oth( 
 first 
 sior 
 or il 
 
 The 
 shal 
 TINi 
 whii 
 
 Mar 
 diff< 
 entii 
 begi 
 righ 
 reqi 
 met 
 
 This item is filmed at the reduction ratio checked below/ 
 
 Ce document est filmd au taux de rMuction indiquA ci-dessous. 
 
 22X 
 
 10X 
 
 14X 
 
 18X 
 
 26X 
 
 3nx 
 
 J 
 
 12X 
 
 16X 
 
 20X 
 
 24X 
 
 28X 
 
 32X 
 
re 
 
 idtails 
 es du 
 modifier 
 er une 
 filmage 
 
 es 
 
 errata 
 to 
 
 I pelure, 
 3n i 
 
 U 
 
 32X 
 
 The copy filmed here has been reproduced thanks 
 to the generosity of: 
 
 Library of the Pubiic 
 Archives of Canada 
 
 The images appearing here are the best quality 
 possible considering the condition and iagibiiity 
 of the original copy and in keeping with the 
 filming contract specifications. 
 
 Original copies in printed paper covers are filmed 
 beginning with the front cover and ending on 
 the last page with a printed or illustrated impres- 
 sion, or the back cover when appropriate. All 
 other original copies are filmed begmning on the 
 first page with a printed or illustrated impres- 
 sion, and ending on the last page with a printed 
 or illustrated impression. 
 
 The last recorded frame on each microfiche 
 shall contain the symbol -^ (meaning "CON- 
 TINUED"), or the symbol V (meaning "END"), 
 whichever applies. 
 
 Maps, plates, charts, etc., may be filmed at 
 different reduction ratios. Those too large to be 
 entirely included in one exposure are filmed 
 beginning in the upper left hand corner, left to 
 right and t tp to bottom, as many frames as 
 required. The following diagrams illustrate the 
 method: 
 
 1 2 3 
 
 L'exemplaire fUm6 fut reproduit grflce d la 
 gAn6rosit6 de: 
 
 La bibliothdque des Archives 
 publiques du Canada 
 
 Les images suivantes ont it6 reproduites avec le 
 plus grand soin, compte tenu de la condition et 
 de la nettet6 de l'exemplaire film6, et en 
 conformity avec les conditions du contrat de 
 filmage. 
 
 Les exemplaires originaux dont la couverture en 
 papier est imprimis sont film6s en commen9ant 
 par le premier plat et en terminant soit par la 
 dernidre page qui comporte une empreinte 
 d'impression ou d'illustration, soit par le secor^d 
 plat, selon le cas. Tous les autres exemplairet* 
 originaux sont film6s en commen^ant par la 
 premidre page qui comporte une empreinte 
 d'impression ou d'illustration et en terminant par 
 la dernlAre page qui comporte une telle 
 empreinte. 
 
 Un des symboles suivants apparai^ra sur la 
 dernidre image de cheque microfiche, selon l6 
 cas: le symbole —^ signifie "A SUIVRE ", le 
 symbols V signifie "FIN". 
 
 Les cartes, planches, tableaux, etc., peuvent §tre 
 fiimis d des taux de reduction diffirents. 
 Lorsque le document est trop grand pour dtre 
 reproduit en un seul cliche, il est filmi A partir 
 de Tangle supirieur gauche, de gauche d droite, 
 et de haut en bas, en prenant le nombre 
 d'images ndcessaire. Les diagrammes suivants 
 iilustrent la mdthode. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
TI 
 
 W 
 
 I. Arithi 
 and more 
 Rule, cone 
 winexed. 
 
 II. Vulge 
 
 III. Deci 
 
 {'ery plain 
 nterest, Ai 
 
 IV. Duo( 
 iaeMuring 
 
 V. ACol 
 in the forej 
 
 A new ai 
 
 readily cal< 
 flalarieA, *i 
 
 The who] 
 Remembra 
 
 This Woi 
 M recommc 
 for private ] 
 
 A C( 
 
THE 
 
 W 
 
 TUTOR'S ASSISTANT; 
 
 BEING A 
 
 COMPENDIUM OF ARITHMETIC, 
 
 AND 
 
 COMPLETE aUESTION-BOOK j 
 
 CONTAINING, 
 
 I. Arithmetic in whole numbers: being a brief exnlanation of all its RhIab in . n.» 
 «inl«d * * '^"** ''"*"' of queatlons in real Businesa, wlS» thei? iSaww! 
 
 II Vulgar Fractiona, which are treated with a great deal of plainDeaa and perapicuity. 
 *«rini«?n^.!i"v''''M.*^® extracUoa of the Square, Cube, and Biquadrate Roota after a 
 &?rS?An^il^^KR^r,r for SJSJycri^SiuJn of 
 
 TV n ^"""'*f ' and Pensions m arrears, &c., either by Simple or Compound SitereS. 
 
 «^^f^^^^^ «PP«ed 10 
 
 inThe^^^eJcfnlrTuteJ?''^"''"'' promiacuoualy arranged, for the exercise of the scholar 
 
 TO WHICH ARB ADnSD, 
 
 for private persons. 
 
 BY FRANCIS WALKINGAME, 
 
 WRITINa-MASTBR AND ACCOUNTAJn*. 
 
 
 TO WHICH 18 ADDED, 
 
 A COMPENDIUM OF BOGK-KEEPINgT 
 
 BY ISAAC FISHER. 
 
 MONTREAL-AKMOUll «t JIAMbav 
 
 KIKOfiTOK-RAMSAT, ARlTiuR '& 
 HAMlLTOlf— RA 1I8AT k M^VmUJCK, 
 
 1845. 
 
 CO. 
 
 i !. 
 

 10/ 
 
 \i 
 
 ■3 C <? / ^' 
 
tf% 
 
 PREFACE. 
 
 
 The public, no doubt, will be surprised to find there is another 
 attempt made to publish a book of Arithmetic, when there arc 
 -such numbers already extant on the same subject, and several 
 of them that have so lately made their appearance in the world ; 
 but I flatter myself, that the following reasons which induced 
 me to compile it, the method, and the conciseness of the rules, 
 which are laid down in so plam and familiar a manner, will 
 have some weight towards its having a favourable reception. 
 
 Having some time ago drawn up -a set of rules and proper ques- 
 tions, with their answers annexed, for the use of my own school, 
 and divided them into several books, as well for more ease to 
 myself, as the readier improvement of my scholars, I found them, 
 by experience, of infinite use ; for when a master takes upon 
 him thatlaborioiis, (though unnecessary,) method of writing ou^ 
 the rules and questions in the children's books, he must either be 
 toiling and slaving himself after the fatigue of the sc^hool is 
 over, to get ready the books for the next day, or else must lose 
 Jhat time which would be much better spent in instructing and 
 opening the minds of his pupils. There was, however, still an 
 inconvenience which hindered them from giving me the satis- 
 faction I at first expected ; i. e. where there are several boys in a 
 class, some one or other must wait till the boy who first has the 
 book, finishes th€ writing out of those rules or questions he 
 wants, which detains the others from making that progress they 
 otherwise might, had they a proper book of rules and examples 
 for each ; to remedy which, I was prompted to compile one in 
 order to have it printed, that might not only be of use to my own 
 , ..„,. „« .,,,.,, ,,u:ci3 as Y/uiild have iheir scholars make 
 a quick progress. It will also be of great use to sucli gentle- 
 
 a3 
 
IV 
 
 PREFACE. 
 
 men as hare acquired some knowledge of numbers at school to 
 make them the more perfect ; likewise to such as have com- 
 pleted themselves therein, it will prove, after an impartial perusal, 
 on account of its great variety and brevity, a most agreeable 
 and entertaining exercise-book. I shall not presume to say 
 any thing more in favour of this work, but beg leave to refer the 
 unprejudiced reader to the remark of a certain autihor,* con- 
 cerning compositions of this nature. His words are as follows :— 
 
 " And now, after all, it is possible that some who like beat 
 to tread the old beaten path, and to sweat at their business, when 
 they may do it with pleasure, may start an objection, against the 
 use of this well-intended Assistant, because the course of arith- 
 metic IS always the same; and therefore say, that some boys 
 lazily mchned, when they see another at work upon the same 
 question, will be apt to make his operation pass for their own 
 But these little forgeries are soon detected by the diligence of 
 the tutor : therefore, as different questions io different boys do 
 not m the least promote their improvement, so neither do the 
 questions hinder it. Neither is it in the power of any master 
 (in the course of his business) how full of spirats soever he be, 
 to frame new questions at pleasure in any rule : but the same 
 question will frequently occur in the same rule, notwithstanding 
 his greatest care and skill to the contrary. 
 
 "It may also be further objected, that to teacfh by a printed 
 book is*an argument of ignorance and incapacity ; which is no 
 less trifling than the former. He, indeed, (if any such there 
 be,) who is afraid his scholars will improve too fa^t, will, un- 
 doubtedly, decry this method : but that master's ignorance can 
 never be brought in question, who can begin and end it readily ; 
 and, most certainly, that scholar's non-improvement can be as 
 little questioned, who makes a much greater progress ty this, 
 than by the common method." 
 
 To enter into a long detail of every rule, would tire the reader, 
 
 and swell the preface to an unusual length ; I shall, therefore, 
 
 only give a general idea of the method of proceeding, and leave 
 
 the rest to speak for itself; which I hope the kind reader will 
 
 find to answer the title, and the recommendation given it. As 
 
it school to 
 have com- 
 ial perusal, 
 agreeable 
 me to say 
 to refer the 
 thor,* con- 
 follows : — 
 
 like best 
 ness, when 
 against the 
 ie of arUh' 
 )me boys 
 
 1 the same 
 their own 
 ligence of 
 It boys do 
 her do the 
 ny master 
 ver he be, 
 t the same 
 thstanding 
 
 ' a printed 
 hich is no 
 such there 
 , will, un- 
 •rance can 
 it readily ; 
 can be as 
 J€ by this, 
 
 he reader, 
 therefore, 
 and leave 
 eader will 
 Bn it. As 
 
 PREFACE. V 
 
 10 the rules, they follow in the same manner as iae table of 
 contents specifies, and in much the same order as they are gen- 
 erally taught in schools. I have gone through the four funda- 
 mental rules in Integers first, before those of the several de- 
 nominations ; in order that they being well understood, the lattei- 
 will be performed with much more ease and dispatch, according 
 to the rules shown, then by the customary method of dotting. 
 In multiplication I have shown both the beauty and use of that 
 excellent, rule, in resolving. most questions that occur i- mer- 
 chandising; and have prefixed before Reduction, several Bills 
 of Parcels, which are applicable to real business. In working 
 I Interest by Decimals, I have- added tables to the rules, for the 
 readier calculating of Annuitiesi &c. and hp ve not only shown the 
 use, but the method of .making them: as likewise an Interest 
 Table, calculated for the easier finding of the Interest of any sum 
 of money at aifty rate per cent, by Multiplication and Addition 
 only ; It is also useful in calculating Rates, Incomes, and Serv- 
 ants Wages, for any number of months, weeks, or days ; and 
 I may venture to say, I have gone through the whole with so 
 much plamness and perspicuity, that there is none better extant. 
 I ha^e nothing further to add, but a return of my sincere thanks 
 to all those gentlemen, schoolmasters, and others, whose kind 
 approbation and encouragement have now established the use of 
 this book in almost every school of eminence throughout the 
 kingdom : but I think my gratitude more especially due to those 
 who have favoured me with their remarks ; though I must still 
 beg of every candid and judicious reader, that if he should, by 
 chance, find a transpo.ltion of a letter, or a false figure, to excuse 
 It ; for, notwithstanding there has been great care taken in cor. 
 recting, yet errors of the press will inevitably creep in ; and 
 «ome niay also have slipped my observation ; in either of which 
 cases the admonition of a good-natured reader will be very ac 
 
 ceptable to his much oblicrpH and n^""* ^v«.i:-„. i--~ui 
 
 o — 7 **'"^* ^J'^os vLTcuicni liumbie servant, 
 
 F. WALKINGAME. 
 
i 
 
 i 
 
 'a 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ARITHMETICAL TAI 
 
 1 
 
 3LES. 
 
 10 Q/IK, 
 
 
 ' 
 
 i 
 
 u 
 
 T 
 H 
 
 nits 
 
 N 
 
 UMRl 
 
 1 
 
 12 
 
 123 
 
 1.234 
 
 RATION. 
 
 ens 
 
 C. of Thousands 123,456 
 
 Millions i 9'^ ^'IT 
 
 
 undreds 
 
 H 
 
 Thousands 
 
 X. ef Millions . . 
 
 ] 
 
 12,345,678 
 
 IB 
 
 
 
 r V 
 
 ll 
 
 If 
 
 V ' 
 
 ii 
 > 
 
 MULTIPLICATION. 
 
 1 
 2 
 3 
 
 2 
 4 
 6 
 
 3 
 
 6 
 
 9 
 
 12 
 
 15 
 
 18 
 
 4 
 
 8 
 12 
 16 
 
 20 
 24 
 
 28 
 
 5 
 10 
 15 
 
 20 
 
 6 
 
 7 
 
 8 
 16 
 24 
 
 9 
 18 
 27 
 36 
 
 10 
 20 
 30 
 40 
 60 
 60 
 70 
 80 
 90 
 100 
 
 no 
 
 120 
 130 
 140 
 150 
 160 
 170 
 180 
 190 
 200 
 
 11 
 
 22 
 
 33 
 
 44 
 
 55 
 
 66 
 
 77 
 
 88 
 
 99 
 
 110 
 
 121 
 
 132 
 
 143 
 
 154 
 
 165 
 
 176 
 
 187 
 
 198 
 
 209 
 
 220 
 
 12 
 
 24 
 
 36 
 
 48 
 
 60 
 
 72 
 
 84 
 
 96 
 
 108 
 
 120 
 
 132 
 
 144 
 
 156 
 
 168 
 
 180 
 
 192 
 
 204 
 
 216 
 
 228 
 
 240 
 
 12 
 
 18 
 24 
 
 14 
 21 
 
 4 
 
 8 
 
 28 
 35 
 42 
 49 
 
 32 
 
 5 
 
 10 
 
 25 
 
 30 
 
 40 
 
 48 
 
 45 
 54 
 
 6 
 
 12 
 
 30 
 35 
 
 36 
 42 
 
 7 
 8 
 
 14 
 16 
 
 21 
 
 56 
 
 63 
 72 
 
 24 
 27 
 
 32 
 36 
 40 
 44 
 
 48 
 
 40 
 45 
 
 48 
 
 56 
 
 64 
 
 9 
 
 18 
 
 54 
 
 63 
 70 
 77 
 
 84 
 91 
 
 72 
 
 80 
 88 
 96 
 
 81 
 
 90 
 
 99 
 
 108 
 
 10 
 
 20 
 
 30 
 33 
 
 50 
 55 
 60 
 
 60 
 66 
 72 
 
 11 
 
 22 
 
 12 
 
 24 
 
 36 
 
 
 13 
 
 26 
 
 39 
 
 52 
 
 56 
 60 
 
 65 
 70 
 75 
 
 78 
 
 104 
 112 
 120 
 
 117 
 126 
 135 
 144 
 153 
 162 
 171 
 
 if 
 
 .i 
 
 r 
 
 r 
 t 
 
 14 
 15 
 
 28 
 30 
 
 42 
 45 
 
 84 
 90 
 
 98 
 105 
 
 16 
 
 32 
 
 48 
 51 
 54 
 
 64 
 
 68 
 
 80 
 
 85 
 
 96 
 
 112 
 
 128 
 136 
 144 
 152 
 
 17 
 18 
 
 34 
 36 
 
 102 
 108 
 
 119 
 126 
 
 72 
 76 
 
 90 
 
 19 
 
 38 
 
 57 
 
 60 
 
 95 
 
 114 
 120 
 
 133 
 140 
 
 201 40 
 
 80 100 
 
 160 
 
 180 
 
 Note.— This 1 
 in 4 are 2, and 2a 
 
 'able may be applied to Division by reversing it : as the 2b 
 in G are 3, &c. 
 
 . 
 
 
 
 
 
 
 
 
 
 
s. 
 
 12,345 
 
 123,450 
 
 ,234,567 
 
 ,345,678 
 
 
 11 
 
 12 
 
 22 
 
 24 
 
 33 
 
 36 
 
 44 
 
 48 
 
 55 
 
 60 
 
 66 
 
 72 
 
 ~77 
 
 84 
 
 88 
 
 96 
 
 99 
 
 108 
 
 110 
 
 120 
 
 121 
 
 132 
 
 132 
 
 144 
 
 143 
 
 156 
 
 154 
 
 168 
 
 165 
 
 180 
 
 176 
 
 192 
 
 187 
 
 204 
 
 198 
 
 216 
 
 209 
 
 228 
 
 220 
 
 240 
 
 as the 28 
 
 ARITHMETICAL TABLES. 
 
 Vll 
 
 FEN'CE. 
 20d. are Is. 8d. 
 
 24 
 30 
 36 
 40 
 48 
 50 
 60 
 70 
 72 
 
 Wa. 
 6 
 5 
 4 
 3 
 2 
 2 
 1 
 1 
 
 
 
 2 
 2 
 3 
 3 
 
 4 
 4 
 5 
 5 
 6 
 
 
 6 
 
 4 
 
 2 
 
 lU 
 
 
 TABLES OF MONEY. s 
 
 HII.I.INUK. 
 
 
 PO.l. are 6s. 8d. 
 
 i 20s. are £1 Oa. 
 
 IWa. uvc. 
 
 £6 Os. 
 
 84 • 
 
 • 7 
 
 1 30 •• 1 10 
 
 IHO • . 
 
 6 10 
 
 90 . 
 
 • 7 6 
 
 40 • • 2 
 
 140 •• 
 
 7 
 
 96 . 
 
 ■ 9 
 
 '50 • • 2 10 
 
 1.50 . . 
 
 7 10 
 
 100 . 
 
 . 8 4 
 
 60 •• 3 
 
 IGO •• 
 
 8 
 
 108 . 
 
 • 9 
 
 70 • . 3 10 
 
 170 .• 
 
 8 10 
 
 110 
 
 • 9 2 
 
 60 •• 4 
 
 IHO .. 
 
 9 
 
 120 
 
 • 10 
 
 90 •• 4 10 
 
 190 • • 
 
 9 10 
 
 130 • 
 
 • 10 10 
 
 100 •• 6 
 
 200 •• 
 
 10 
 
 140 . 
 
 . U 8 
 
 110 •• 5 10 
 
 210 ■• 
 
 10 10 
 
 PRACTICE TABLES. 
 
 or A PODND. 
 
 01. is 1 half 
 
 8 1 third 
 
 1 fourth 
 
 1 fifth 
 
 4 1 sixth 
 
 6 1 eighth 
 
 1 tenth 
 
 8 1 twelfth 
 
 1 twentieth 
 
 8 1 thirtieth 
 
 6 1 fortieth 
 
 6d. 
 4- 
 
 or A BHILLIN'O. 
 
 19 
 
 half 
 third 
 
 3 1 fourth 
 
 2 1 sixth 
 
 IJ 1 eighth 
 
 1 1 twelfth 
 
 OF A TON. 
 
 10 cwt. 1 half 
 
 5 1 fourth 
 
 4 1 fifth 
 
 2J 1 eighth 
 
 2 1 tenth 
 
 OF A CWT. 
 
 qrs. 
 2 or 
 
 0.... 
 0.... 
 
 lb. 
 
 r>6 
 •28- 
 ■ 16- 
 .14. 
 
 is 1 half 
 • 1 fourth 
 ■ • •! seventh 
 • • • 1 eighth 
 
 OF A QUARTER. 
 
 141bH 1 half 
 
 7 1 fourth 
 
 4 1 seventh 
 
 3^'- 1 eighth 
 
 CUSTOMARY WEIGHT 
 
 A Firkin of Butter is 56 lbs. 
 
 A Firkin of Soap 64 
 
 A Barrel of Soap 256 
 
 A Barrel of Butter 224 
 
 A Barrel of Candles 120 
 
 A Fa,?gfot of Steel- 
 
 ■120 
 
 OF GOODS. 
 
 A Stone of Glass 5 
 
 A Stone of Iron or Shot 14 
 
 A Bairel of Anchovies 30 
 
 A Barrel of Pot Ashes 200 
 
 A Seam of Glass, 24 stone, 
 or-. 120 
 
 lbs. 
 
 TABLES OF WEIGHTS AND MEASURES. 
 
 TROY WEIGHT. 
 
 21 <rr. make 1 dwt. 
 
 20 dwt 1 ounce 
 
 12 oz 1 pound 
 
 apothecaries'. 
 
 20 gr. make 1 scruple 
 
 3 per 1 dram 
 
 8 dr I ounce 
 
 12 07. 1 pound 
 
 AVOIRDUPOIS. 
 
 16 dr. make 1 oz. 
 
 16 oz 1 lb. 
 
 14 lb 1 stone 
 
 28 lb 1 quarter 
 
 4 qrs I cwt. 
 
 20 cwt I ton 
 
 WOOL weight. 
 7 lbs. make 1 clove 
 
 2 cloves 1 stone 
 
 2 stone 1 tod 
 
 6J tods 1 wey 
 
 2 weys 1 sac 
 
 12 sacks- - •- 1 last 
 
 CLOTH MEASURE. 
 
 2| inch make 1 nail 
 4 nails 1 quar. 
 
 3 quar 1 Fl. ell 
 
 4 quar 1 yard 
 
 5 quar 1 En. ell 
 
 quar 1 Fr. ell 
 
 I SOLID MEASURE. 
 
 J1728 in. make 1 sol. ft. 
 27 feet 1 y.<ird 
 
 LAND MEASURE. 
 
 9 feet make 1 yard 
 
 30 yds 1 pole 
 
 40 poles 1 rood 
 
 4 roods 1 acre, 
 
 LONG MEASURE. 
 
 3 bar. corn 1 inch 
 
 12 inches 1 foot 
 
 3 feet 1 yard 
 
 feet 1 fathom 
 
 5i yards-". 1 pole 
 
 40 poles 1 furlong 
 
 8 fur 1 mile 
 
 3 miles 1 league 
 
 69 J miles 1 degree 
 
 afir\>-;pM»tm~^ma n iin a lktm 
 
 -li 
 
I viii 
 
 ARITHMETICAL TABLES. 
 
 1 
 
 0U> 8TANDABD. 
 
 Gals. 
 
 
 
 
 
 8 
 17 
 36 
 53 
 70 
 106 
 
 
 
 3 
 3 
 2 
 1 
 
 3 
 
 
 P. 
 
 
 
 1 
 
 1 
 
 
 
 1 
 1 
 
 
 
 
 1 
 
 "Gins; 
 
 3-93 
 3*86 
 3>46 
 
 17 
 34 
 69 
 03 
 
 38 
 06 
 
 ALE AND BEER. 
 
 1 
 
 12 
 
 2i 
 
 50 
 
 75 
 
 100 
 
 151 
 
 302 
 
 1 
 
 
 2 
 1 
 2 
 3 
 
 1 
 
 
 1 
 
 
 1 
 
 
 1 
 1 
 
 1*60 
 2-41 
 10 
 
 38 
 22 
 83 
 44 
 66 
 33 
 
 4 
 2 
 4 
 9 
 2 
 2 
 
 U 
 
 2 
 
 3 
 
 gills make 1 
 
 pints 1 
 
 quarts* ••• 1 
 
 Sallons* • • 1 
 rkins • • • 1 
 kilderkins* 1 
 barrel**" 1 
 barrels* *'«1 
 banels*«**l 
 
 pint 
 
 quart 
 
 gal. 
 
 fir. 
 
 kild. 
 
 bar. 
 
 hhd. 
 
 gun. 
 utt 
 
 WINE MEASURE. 
 
 2 pints* .-l quart 
 4 quarts* 1 gallon 
 10 gallons* 1 anker 
 18 gallons* 1 runlet 
 42 gallons* 1 tierce 
 63 gallons* 1 hogshead 
 
 B. P. G. a P. Gills. 
 
 
 
 
 1 
 2 
 4 
 
 1 
 
 1 
 
 
 
 
 
 1 
 
 8 1 
 33 
 82 2 
 
 1 
 2 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 0*25 
 1*01 
 2*02 
 0*07 
 0*14 
 0*28 
 0*66 
 2*24 
 1*63 
 
 84 eallons 
 2 nogs 
 2 pipes 
 
 1 puncheon 
 1 pipe 
 1 tun 
 
 DRY MEASURE. 
 
 3 3 
 37 1 
 
 0*21 
 2*52 
 
 2 pints make 1 quart 
 
 4 quarts 1 gallon 
 
 2 gallons • * • 1 peck 
 
 4 pecks 1 bushel 
 
 2 bushels* • * • 1 strike 
 4 bushels* •*•! sack 
 8 bushels* • • • 1 quarter 
 4 quarters* • • 1 chald. 
 10 quarters* * * 1 last 
 
 COAL MEASURE. 
 
 3 bushels* '1 sack 
 36 bushels* '1 chaldron 
 
 NIW STANDARD. 
 
 Gals. 
 
 
 
 
 
 1 
 
 9 
 
 18 
 
 36 
 
 64 
 
 73 
 
 109 
 
 Q. 
 
 
 
 1 
 
 
 
 
 
 1 
 
 2 
 
 3 
 
 
 
 3 
 
 P. 
 
 1 
 
 
 
 
 
 1 
 
 
 
 
 
 1 
 
 I 
 
 
 
 GUIs. 
 0*07 
 0*13 
 0-64 
 0*91 
 1-82 
 3 64 
 1*45 
 3-27 
 2-91 
 
 
 
 
 
 1 
 
 
 
 3 
 
 
 
 8 
 
 1 
 
 
 
 14 
 
 3 
 
 
 34 
 
 3 
 
 
 62 
 
 1 
 
 
 69 
 
 3 
 
 
 104 
 
 3 
 
 
 209 
 
 3 
 
 
 266 
 2*68 
 3*87 
 3*70 
 3*55 
 3*40 
 3 11 
 2*22 
 
 B. P. G. Q. P. Gills. 
 
 1 3*75 
 
 3 1 3*02 
 
 13 1 2*04 
 
 3 13 0*17 
 
 1 3 1 2 0*36 
 3 3 10 0*70 
 7 3 1*40 
 
 31 1 1*66 
 
 77 2 1 1 2*13 
 
 2 3 110 0*62 
 34 3 1 1 2*34 
 
 I 
 
=1 
 
 4in>ARD. 
 
 GUliT. 
 0-07 
 013 
 0-64 
 0-91 
 1-82 
 3-64 
 1-45 
 3-27 
 2'9I 
 
 T5B 
 2-65 
 2-68 
 3.87 
 
 70 
 56 
 40 
 11 
 22 
 
 P. Gills. 
 
 1 3-75 
 302 
 204 
 017 
 035 
 0-70 
 1-40 
 166 
 213 
 
 1 
 1 
 
 
 
 
 
 1 
 1 
 
 
 
 1 
 
 0-52 
 2.34 
 
 CONTENTS 
 
 PART l.~ARITHMETIC IN WHOLE NUMBERS. 
 
 Introduction 13 
 
 Numeration 13 
 
 Integers, Addition '.'. 15 
 
 Subtraction 16 
 
 Mnltiplicadon 16 
 
 Diviaion 19 
 
 Tables gi 
 
 Addition of several denominations. 28 
 
 — -Subtraction 34 
 
 Multiplication 37 
 
 Division 43 
 
 Bills of Parcels 44 
 
 Reduction 47 
 
 Single Rule of Three Direct 53 
 
 — Inverse.... 56 
 
 Double Rule of Three 58 
 
 Practice 60 
 
 TareandTret 67 
 
 Simple Interest 70 
 
 Commission 71 
 
 Purchasing of Stocks 71 
 
 Brokerage 71 
 
 Compound Interest !.*.!!.* 74 
 
 Rebate or Discount i 75 
 
 Equation of Payments 76 
 
 Barter 77 
 
 Profit and Loss ."*..*.*.*'..! 79 
 
 Fellowship. gQ 
 
 ^without Time ...!.!.' 80 
 
 with Time 82 
 
 Alligation Medial 83 
 
 Alternate 85 
 
 Position, or Rule of False 88 
 
 Double , 90 
 
 Exchange 91 
 
 Comparison of Weights and Mea- 
 sures 95 
 
 Conjoined Proportion 96 
 
 Progression, Arithmetical 97 
 
 -Geometrical 100 
 
 Permutation 104 
 
 PART II.— VULGAR FRACTIONS. 
 
 Reduction 106 
 
 Addition 112 
 
 Subtraction ,,,, = ,= 112 
 
 Multiplication 113 
 
 Division 114 
 
 The Rule of Three Direct. 114 
 
 'Inverse .... Ijd 
 
 The Double Rule of Three 116 
 
C0NTEKT8. 
 
 PART III.— DECIMALS. 
 
 Numeration.. 117 
 
 Addition 1 18 
 
 Subtraction 119 
 
 Multiplication 119 
 
 Contracted Multiplication 120 
 
 Division 121 
 
 Contracted 122 
 
 Reduction 123 
 
 Decimal Tablesof Coin, Weights, 
 
 and Measures 126 
 
 The Rule of Three 129 
 
 Extraction of the Square Root 130 
 
 Vulgar Fractions. . . 13I 
 
 Mixed Numbers 132 
 
 Extract of the Cube Root ...134 
 
 Vulgar Fractions . . . 136 
 
 Mixed Numbers. 13G 
 
 Biquadrate Root 138 
 
 A general Rule for extrticti»g the 
 
 Roots of all powers 138 
 
 Simple Intereiit 14C 
 
 for days 14^ 
 
 Annuities and Pensions, &c. in 
 
 Arrears l-j|3f 
 
 Present worth of Annuities 14* 
 
 Annuities, &c. in Reversion IS0 
 
 Rebate or Discount 153 
 
 Equation of Payments 154 
 
 Compound Interest l&S 
 
 A nnuities, &c. in Arrears 157 
 
 Present worth of Annuities IGO 
 
 Annuities, &c. in Reversion 169 
 
 Purcha«ag Freehold or Real Es- 
 tates 164 
 
 in Reversion 165 
 
 Rebate or Discount ..)66 
 
 PART IV.-~DUODECIMALS. 
 
 Multiplication qf Feet and Inches, 163 
 Measuring tiy the Foot Square. , . 171 
 Measuring by the Yard Square. . . 171 
 Measuring t^ the Square of 100 
 Feet 173 
 
 Measuring by the Rod. 171 
 
 Multiplying sex-cral Figures by 
 several, and the operation in one 
 line only ,, . . 171. 
 
 PART V.~aUESTIONa 
 
 A "Collection of Cluestions, set 
 down promiscuously for the 
 greater trial of the foregoing 
 Rules 17C 
 
 A general Table for ctdeukCinf' 
 Interests, Rents, Incomes and 
 Servante' Wages I8l^ 
 
 A COMPENDIUM OP BOOK-KEEI*lNa. tat> 
 
EXPLANATIOir OF THE CHARAOTIBt. 
 
 Pftf« 
 
 ctiHgthe 
 
 138~ 
 
 \4$ 
 
 141^ 
 
 , &c. in 
 
 U$ 
 
 iea 14* 
 
 Ion 1&9 
 
 m 
 
 154 
 
 155 
 
 157 
 
 ies IGO 
 
 on 1G9 
 
 164 
 
 n 166 
 
 16* 
 
 u 
 
 m 
 
 urea by 
 n in on* 
 
 ralatini 
 let 
 
 dnr 
 and 
 
 .181' 
 .I8ti 
 
 I 
 
 EXPLANATION OP THE CHARACTERS MADE USB OF IN 
 
 THIS COMPENDIUM. 
 
 KsEqual. 
 
 — Minus, or Less. 
 
 -+- Plus, or More. 
 
 X Multiplied by. 
 
 -t- Divided by. 
 
 2357 
 
 63 
 
 : : So is. 
 
 7_2-HS*=10. 
 
 
 The Sign of Equality; as* 4 qrs.«=l cwu 
 signifies that 4 qrs. are equal to 1 cwt. 
 
 The Sign of Subtraction ; as, 8—2-6, that 
 is, 8 lessened by 2 is equal to 6w 
 
 The Sign of Addition ; as 4-f 4=6>, that is. 
 4 added to 4 more, is equal to 8. 
 
 The Sign of Multiplication ; as, 4 X 6=24, 
 that is, 4 multiplied by 6 is equal to 2i. 
 
 The Sign of Division ; as, 8+2=4, that is, 
 8 divided by 2 is equal to 4. 
 
 Numbers placed like a fraction do likeAvise 
 denote Division ; the upper number being 
 the dividend, and the lower the divisor. 
 
 The Sign of Proportion ; as, 2 : 4 : : 8 : 16, 
 that is, as 2 is to 4, so is 8 to 16. 
 
 Shows that the difference between 2 and 7 
 added to 5. is equal to 10. 
 
 Signifies that the sum of 2 and 5 taken from 
 0, is equal to 2. 
 
 Prefixed to any number, signifies th* 
 Square Root of that nu^iber is required. 
 
 Signifies the Cube, or Thlnl Power. 
 
 Denotes the Biquadnile» or Fourth Power, 
 &c. 
 
 i.e. 
 
 id v^U that is. 
 
Ar 
 
 bers, 
 all it 
 
 Nt 
 
 MUL 
 
 Teac 
 
 and t 
 
THE 
 
 TUTOR'S ASSISTANT 
 
 BKf. -i 
 
 A COMPENDIUM OP ARITHMETIC. 
 
 PART I. 
 
 ARITHMETIC IN WHOLE NUMBERS. 
 THE INTRODUCTION. 
 
 Arithmetic is the Art or Science of computing by Num- 
 bers, and has five principal or fundamental Rules, upon which 
 all its operations depend, viz : — 
 
 Notation, or Numehation, Addition, Subtraction, 
 Multiplication, and Division. 
 
 NUMERATION 
 
 Teacheth the different value of Figures by their different Places, 
 and to read and write any Sum or Number. 
 
 THE TABLE. 
 
 m 52 
 
 = s 
 
 c o . 
 
 9 8 7 
 9 
 
 -i 
 
 7 
 
 en m 
 
 c c 
 
 CO CO ii 
 
 3 s S 
 
 O o <? 
 
 -a 
 r- 
 
 tn 
 
 tn 
 
 ^ O 
 
 6 .5 4 
 
 
 
 
 
 
 
 6 
 
 5 
 4 
 
 tn 
 
 0) 
 
 S )S 4-> 
 
 » « C 
 
 3 2 1 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 2 
 1 
 
H 
 
 KUMERATION. 
 
 consisting of three PiVurerorpN. % '•'"•''. Million. ; each 
 of each from the lef *h»n^' '^= "''■ "««'""' the firat Piem, 
 
 •i"e„s.andthethi?dassomfnv.t' T^"^ ""'"'""''• "•« "K 
 •hem: ,h„,, the firs IWdoVthlleft'hr* '''"''''',''""«" °»" 
 
 ^reda„dEighty.sevenMi,,t",f:„'5':„tt;:V^?r 
 
 THE APPLICATION. 
 
 WHt. aov,n in proper Figures tke following Number,.. < 
 ( ) Twenty-three. 
 
 n\ ^r ^^'!.'''■*•' *"'' Fifty-fonr. 
 • rt'Z '^^""'^l'^- Two Hundred and Pour 
 
 •nd Forty.five. '>"«y-««'» Thousand, Two Hundred 
 
 fJ„7 «„":'"""• ^'"' ^»''-' ""O Fortyon. Thou.«,d. 
 
 ThUaa^S. F?:i''Sl7red'^- "'""•"'• "^^ «-Sred and T,n 
 
 I ) 800061057 (■•) aaiflooTOO 
 
 I' One. 
 
 n Two. 
 
 ni Three. 
 
 IV Four 
 
 V Five. 
 
 VI Six, 
 
 VII 8even. 
 Vni Eight 
 
 Notation by Roman Letters. 
 
 rX Nine. 
 
 X Ten. 
 
 Xr Eleven. 
 
 XH Twelve. 
 
 Xm Thirteen, 
 
 XIV Fourten. 
 
 XV Fifteen. 
 XVi Si: ..en.. 
 
 f) 
 
ADDITION OF INTEGERS. 
 
 the right hand, 
 » Millions; each 
 I the first F\gu*"9 
 5ds, the next as 
 It is written over 
 ead, Nine Hud- 
 my of the rest 
 
 g" lumbers. 
 
 d Fifty-six. 
 Two Hundred 
 
 ne Thousand, 
 
 d Fifty-seven 
 
 rivo Hundred 
 
 ur. 
 
 dred and Ten 
 
 Numbers. 
 
 •) 6207064 
 ') 2071009 
 
 ') 70064000* 
 £1900700 
 
 e. 
 
 en. 
 
 n. 
 
 XVII 
 
 XVIII 
 
 XIX 
 
 XX 
 
 XXX 
 
 XL 
 
 L 
 
 LX 
 
 LXX 
 
 LXXX 
 
 XC 
 
 C 
 
 CC 
 
 Seventeen. 
 
 Eighteen. 
 
 Nineteen. 
 
 Twenty. 
 
 Thirty. 
 
 Forty. 
 
 Fifty. 
 
 oixty. 
 
 Seventy. 
 
 Eighty. 
 
 Ninety. 
 
 Hundred. 
 
 Two Hundred. 
 
 ccc 
 cccc 
 
 D 
 
 DC 
 
 Dec 
 
 DCCC 
 
 DCCCC 
 
 M 
 
 MDCCCXII 
 MDCCCXXXVII 
 
 Three Hundred. 
 Four Hundred. 
 Five Hundred. 
 Six Hundred. 
 Seven Hundred. 
 Eight Hundred. 
 Nine Hundred. 
 One Thousand. 
 One Thousand Ei^ht 
 Hundred and Twelve. 
 One Thousand Eight 
 Hundred and Thirty 
 Seven. 
 
 INTEGERS. 
 ADDITION 
 
 JAmal Sum.'^^ '""' '' "*''' ®""' '°^^'^^^» '^ -^ke one wholr 
 
 &c ; then beginning with the first row of uiifs^add ^1;!; 
 he top; when done, set down the Units, and carry the Teis to. 
 
 Proof. Bc?in at the top of the Sura, and reckor»-thi» Fl»™-. 
 
 AeTrnte Su™ •'"'' "' ^""Z"" "«'■" "P. and. ?;*:«rn 
 we nrst, the bum is supposed to be ri.rht. 
 
 Qrs. 
 
 (')275 
 110 
 473 
 354 
 271 
 352 
 
 Months. £ 
 
 r)1234 75215 
 
 ^098 37502 
 
 3314 91474 
 
 «'?32 32145 
 
 2646 47258 
 
 { ) What ,s the sum of 43, 401. 9747, 3464, 2203, 314, 974f 
 
 ('•) Add 216031. 29S?fi5. 47l«»i r^^o o.^./I^aJJ^.. 
 d 640 to<rpth,.» "' ^ ' ""'^^ ''^'^''^ »«^^ '^^^l* 
 
 1,3 Ans. 73082B. 
 
 Years. 
 (*)271048 
 325476 
 107584 
 625606 
 754087 
 279736 
 
 •nd 640 together. 
 
16 
 
 SUBTRACTION OF INTEGERS. 
 
 ^-^^y u ^'''" ^'l^ ^' ^^^» B. £104, C. £274. D £391 nnd F 
 £703, how much is given in all ? ^-^'^^ ^' ^lf\l^ ^ 
 
 n How many days are in the twelve Calendar Monthsf> 
 
 Ans. 365. 
 
 SUBTRACTION 
 
 'rS ii ^ ^k. ?^'^ «^^'^ 
 
 _ ^f^ 3^7616 152471 3150»74 
 Hem. 117 ~" ~ 
 
 > "■ 
 
 Proof 871 
 
 MULTIPLICATION 
 
 To this Rule belong three principal Members, viz. 
 3 The mS-"""''' "' ^r^"' '» ^ "•uUiplied. 
 
 
£391, and E 
 Ans, 1528 
 Months ? 
 Ans. 365. 
 
 MULTIPLICATION OF INTEGERS. ^ 
 
 id shows the 
 
 nust borrow 
 i rcmember- 
 
 •gether, and 
 
 3750215 
 3150974 
 
 MULTIPLICATION TABLE. 
 
 s given, as 
 f perfonns 
 
 VIZ. 
 
 ng. 
 
 nit's place 
 the Unit's 
 carry the 
 ire in the 
 ) the pro- 
 down the 
 itipiied. 
 
 2 3 4 
 
 ^ "f 8 9 10 11 12 
 
 2 
 
 4 
 
 6 
 
 8 
 
 3 
 
 6 
 
 9 
 
 12 
 
 4 
 
 8 
 
 12 
 
 16 
 
 6 
 
 10 
 
 15 
 
 20 
 
 6 
 
 12 
 
 18 
 
 24 
 
 7 
 
 14 
 
 21 
 
 27 
 
 8 
 
 16 
 
 24 
 
 32 
 
 9 
 
 18 
 
 28 
 
 36 
 
 10 
 
 20 
 
 30 
 
 40 
 
 11 
 
 22 
 
 33 
 
 44 
 
 12 
 
 24 
 
 36 
 
 48 
 
 10 12 
 
 16 18 
 
 20 24 
 
 25 30 
 
 30 36 
 
 35 42 
 
 40 48 
 
 45 54 
 
 50 60 
 
 55 66 
 
 60 72 
 
 14 16 
 
 21 24 
 
 28 32 
 
 35 40 
 
 42 48 
 
 49 56 
 
 56 64 
 
 63 72 
 
 70 80 
 
 77 88 
 
 84 96 
 
 18 20 
 27 30 
 36 40 
 45 50 
 54 60 
 63 70 
 72 80 
 81 90 
 90 100 
 99 110 
 108 120 
 
 22 24I 
 
 33 36 
 
 44 48 
 
 55 60 
 
 66 72 
 
 77 84 
 
 88 96 
 
 99 108 
 
 110 120 
 
 121 132 
 
 132 144 
 
 Multiplicand (>) 25104736 
 Multiplier 2 
 
 Product 50209472 
 
 (*) 52471021 
 
 (») 7925437521 
 4 
 
 037104107 (.) 931047 (•) ,098616 (,) 3,36104 
 
 (") 4215466 
 9 
 
 02701057 (^0)31040171 
 10 11 
 
 ^\ 
 
 .^'?*[l*.^'f.''liiP"*' \' "i"'?*"- 12. and 168, than 20. m„UI. 
 
 pz^ ^y wici^nu figure in the Multiplier, adding to the ProdZt 
 the back Figure to that you miiUinlied. ^ ^'^ 
 
 B3 
 
\8 
 
 MULTIPLICATION OF INTEGER*. 
 
 (^')5710502 (' = )6107252 ('3)7663210 (,»*) 02067165 
 13 14 16 16 
 
 (") 6251721 
 17 
 
 ('«) 9215324 
 
 18 
 
 (*') 2571341 
 19 
 
 ('«) 3592104 
 20 
 
 When the Multiplier consists of several Figures, there must 
 be as many products as there are Figures in the Multiplier, ob- 
 serving to put the first figure of every Product under that Figure 
 you mu tiply by. Add the several Products together, and their 
 feum will be the total Product. 
 
 ( ' ') Multiply 271041071 by 5147. 
 
 (' ° ) Multiply 62310047 by 1668, 
 
 C ') Multiply 170925164 by 7419. 
 
 (22) Multiply 9500985742 by 61379. 
 
 (2 3) Multiply 1701495868567 by 4708756. 
 
 il!}M^u-^-P^'T ^'"^ P^^,'^^ between the significant Figures ih 
 the Multiplier, they may be omitted ; but great care must be taken 
 hat the next Figure must be put one place more to the left hand, 
 t. e, under the Figure you multiply by. 
 
 (s *') Multiply 571204 
 
 By 
 
 ST- 
 
 OOD 
 
 5140836 
 3998428 
 1142408 
 
 Prodact 15427f)4883G 
 
 (' ') Multiply 7501240325 by 57002. 
 (2«) Multiply 562710931 by 590030. 
 
 When there are Ciphers at the end of the Multiplicand or Mul- 
 tiplier, they may be omitted, by only multiplying by the rest of 
 tne l<igures, and settinsr down on the rio-ht h^r^A of t^t^ *-*-^ 
 rroductas many Ciphers as were omitted. 
 
DIVISION OF INTEGERS. 
 
 v")MulUnly 1379500 
 3400 
 
 w 
 
 55180 
 
 41385 
 
 4690300000 
 
 (2 8) Multiply 7271000 by 62600. 
 (»») Multiply 74837000 by 975000. 
 
 When the Multiplier is a composite Number, i. e. if any two 
 Figures being multipHed together, will make that Number, then 
 multiply by one of those Figures, and that Product being multi- 
 plied by the other will give the Answer. 
 
 (3 0) Multiply 771039 by 35, or 7 times 5. 
 7 X 5=35 
 
 5397273 
 
 •5' 
 
 2G986365 
 
 ('>)Multiply921563by32. 
 (32) Multiply 715241 by 56. 
 (' ») Multiply 79&4956 by 144. 
 
 DIVISION 
 
 Teacheth to find how often one Number is contained in another ; 
 or, to divide any Number into what parts you please. 
 
 In this Rule there are three numbers real, and a fourth acci- 
 dental : viz. 
 
 1. The Dividend, or Number to be divided: 
 
 2. The Divisor, or Number by which you divide : 
 
 3. The Quotient, or Number that shows how often the Divisor 
 is contained in the Dividend : 
 
 4. Or accidental Number, is what remains when the work is 
 finished, and is of the same name as the Dividend. 
 
 Rule. When the Divisor is less than 12, find how often it is 
 contained in the first Figure of the Dividend ; set it down under 
 the Figure you divided, and carry^the Overplus (if any) to the 
 next in the Dividend, as so many Tens ; then find how often the 
 Divisor is contained therein, set it down, and continue the sani« 
 
90 
 
 DIVISION OF INTEGERS. 
 
 till you have gone through the Line; but when, the Divisor is 
 more than 12, multiply it by the Quotient Figure ; the Product 
 subtract from the Dividend, and to the Remainder brine down 
 the next Figure in the Dividend and proceed a» before, till the 
 Figures are all brought down. . " « 
 
 Proof. Multiply the Divisor and Quotient together, adding 
 
 rJ.® . ,*'T''^'^^^» (^^ »"y») a»<l th« Pi-oduct will b^ the same as the 
 Uividend. 
 
 Dividend. Rem. . 
 (») Divisor 2)725107(1 
 
 («) 3)7210479( 
 
 Cluotient 
 
 Proof 
 
 362553 
 2 
 
 725107 
 
 {*) 5)7203287( 
 
 ») 4)7210416( 
 
 («) 6)5231037( 
 
 («) 7)2532701( 
 
 (») 8)2547325( 
 
 ') 9)25047306( 
 
 Divisctf. Dividend, duotient.^^ 
 
 (9) 29)4172377(143875 
 29 
 
 2P 
 
 127 
 116 
 
 .112 
 
 87 
 
 .253 
 232 
 
 .217 
 303 
 
 .14? 
 145 
 
 1294875 
 287750 
 
 2 rem. 
 
 4172377 Proof. 
 
 Rem. 
 
 (i») Divide 7210473 by 37. 
 
 Ans. 194877**- 
 ( » » ) Divide 42749467 by 3-17. 
 (1 8 ) Divide 734097143 by f»743. 
 (13) Divide 1610478407 
 
 by i>4716. 
 (!♦) Divide 4973401891 
 
 by 510834. 
 (» 6) Divide 51704567874 
 
 by 4765043 
 
 (» •) Divide 17453798946123741 ' 
 
 by 31479461. 
 
 ^ When^there are Ciphers at the -^nd of the Divisor, they may 
 ^e cut On, and as many places from oft the Dividend, but thev 
 must be annexed to the Remainder at last. 
 
tAllLSS Ot MONEY. 
 
 21 
 
 {\y) 271|00V254rJ2l21(939 (i s) 6721 100)72534721 16(13e?7 
 
 ( I •) 3731000)75247^1729(2017 (a oj 2l5|(k)0)6326l04|997( 
 
 29419 
 
 When the Divisor is a composite Pumber, i. e. if any two Fi- 
 ffUres, being multiplied together, will make that Number, then, by 
 dividing the Dividend by one of those Figures, and that Quotient 
 by the other, it will give the Quotient required. Bat as it some- 
 times happens, that there is a Remainder to each of the Quotients, 
 and neither of them the true one, it may be found by this 
 
 Rule. Multiply the first Divisor into the last Remainder, to 
 that Product add the first Remainder, which will give the true 
 one. 
 
 (SI) (9 9) 
 
 Div. 3210473 by 27. 7210473 by 35. 
 
 (9 8) 
 
 6251043 by 42. 
 
 (9 4) 
 
 5761034 by 54. 
 
 118906 11 rem. 206013 18 rem. 148834 15 rem. 106685 44 rem. 
 
 MONEY. 
 
 Marked 
 
 i Farthing 4 Farthings make 1 Penny d. 
 
 t Halfpenny 12 Pence 1 Shilling s. 
 
 i Three Farthings 20 Shillings 1 Pou»d ?.......£ 
 
 Farthings 
 
 4 = 1 Penny 
 48 = 12 = 1 Shilling 
 
 960 = 240 = 20 = i Pound. 
 
 8HILUN08. 
 
 8. 
 
 20 
 
 30 
 
 40 
 
 60 
 
 60 
 
 70 
 
 80 
 
 90 
 
 100 
 
 IIQ 
 
 120 
 
 130 
 
 £ 
 
 1 
 
 1 
 
 2 
 
 2 
 
 .3 
 
 3 
 
 4 
 
 4 
 
 5' 
 e i I 
 
 I 
 
 PENCE TABLE. 
 
 8. 
 
 
 10 
 
 
 10 
 
 
 10 
 
 
 10 
 
 
 10 
 
 10 
 
 d. 
 
 8. 
 
 d. 
 
 20 . 
 
 • 1 
 
 I 8 
 
 24 • 
 
 ' 2 
 
 : 
 
 30 • 
 
 • 2 
 
 ; 6 
 
 36 • 
 
 • 3 
 
 ! 
 
 40 • 
 
 • 3 . 
 
 ! 4 
 
 48 . 
 
 • 4 i 
 
 
 
 60 • 
 
 • 4 i 
 
 2 
 
 60 .. 
 
 6 : 
 
 
 
 70 .. 
 
 5 : 
 
 10 
 
 72 .. 
 
 
 
 o ; 
 
 u 
 
 80 •• 
 
 6 : 
 
 8 
 
 ^4 .. 
 
 7 J 
 
 
 
 d. 
 00 
 06 
 100 
 108 
 110 
 120 
 130 
 132 
 140 
 144 
 150 
 160 
 
 8. 
 
 d. 
 
 7 
 
 ! e 
 
 8 
 
 : 
 
 8 
 
 s 4 
 
 
 
 t 
 
 
 
 s 2 
 
 10 
 
 ! 
 
 10 
 
 ! 10 
 
 11 i 
 
 
 
 11 : 
 
 8 
 
 12 i 
 
 
 
 12 
 
C2 
 
 TABLES OF WElOIfTg. 
 
 24 O 
 
 raing mi 
 
 THOY WEIGHT. 
 
 ...I Pennyweight. 
 
 Marl (^ 
 
 20 Pennyweirhli ....1 Ounce oT 
 
 ^•-^ ^«nces 1 pt,und ".'.'.'.lb' 
 
 \»rains 
 
 9A s: 1 Pennvw^iffht 
 
 5?(,0 240 = 12 = 1 Pound 
 
 By this Weight are wrlghed Gold, Silver, Jewels, Electuaries 
 and all Liquors. 
 
 N. B. The Standard for Gold Coin is 22 Carats of fine Gold 
 and Z Carats of Copper, melted together. For Silver, is 1 1 oi 
 4 dwts. of fine Silver, and 10 dwts. or Copper. 
 
 25 lb. is a quarter of 100 lb. 1 cwt. 
 
 20 cwt. 1 Ton of Gold or Silver. 
 
 AVOIRDUPOIS WEIGHT. Marked 
 
 16 Drams make 1 Ounce 
 
 I? ^""'^^s 1 Pound lb 
 
 -^ 1^0"" ^^ I Quarter '"qr 
 
 4 Quan rs or 112 lb 1 Hundred Weight ",lwt 
 
 ed Weight 1 Ton ton 
 
 ^dr. 
 S oz. 
 
 20 Hun 'r 
 
 .Drams 
 
 16 = 
 
 256 = 
 
 7168 = 
 
 28672 = 
 
 1 Ounce 
 16 = 1 Pound 
 448 -= 28 = 1 Quarter 
 
 n^Q^^A o32?^ " "^ = ^ = 1 Hundredweight 
 573440 = 35840 = 2240 = 80 = 20 = 1 Ton. 
 
 There are several other Denominations in this Weight thai 
 tre used m some pa ticular Goods, viz. 
 
 lb. . Ij, 
 
 A Firkin of Butter 56 A Stone of Iron, Shot or } , 
 
 *A B 1 . '"^P ^"^ Horseman's wt I ^"^ 
 
 A Barrel of Anchovies 30 Butcher's Meat... 5 
 
 ^oap 2.56 A Gallon of Train Oil... . 74 
 
 Raisins 112 A Truss of Straw 36 
 
 A Puncheon of Prunes. JJ20 New Hay 60 
 
 urn liav 56 
 
 qrs. 
 
 A) 
 
 Tru 
 
 !?.«es a 
 
 Load 
 
 ay. 
 
 i^-. 
 
 4 Nails 
 
i^ 
 
 Marl o4 
 
 lb. 
 
 Electuaries 
 
 )f fine Gold 
 er, is 1 1 oz 
 
 Marketf 
 >dr. 
 ) oz. 
 lb. 
 
 qr- 
 
 ..,....cwt. 
 ton. 
 
 TABLES OF WElOHTi. 
 
 Cheese and Butter. 
 
 . «' . c n. ..^ ^'"''*' "^ Half Stone, 8 lb 
 A \\«y m Snn.lk, > lb. A Way in Essex, 
 
 J^Uovea, or J 2&6 3iiCluros,or 
 
 . ^, ^b. A Wey is ti Tods and 
 
 ^9'^^^ '3' 1 Stone, or 
 
 ^ ,^^7^ 14 A Sack is 2 Woys, or 
 
 ^ *"" 28 A Last is 12 Sacks, or 4369 
 
 By this Weicrht is wf^ighed anything of a coarse or drossy na- 
 ture ; as ull Grocery ami (Chandlery Wares; Bread, and all Me- 
 tals but Silver aed (lold. 
 
 Note. One Pound Avoirdupois is equal to 14 oz. 11 dvvts. 15i 
 grs. Troy ^ 
 
 $330 
 
 nb, 
 
 S 182 
 
 304 
 
 APOTHECARIES' WEIGT. 
 
 Marked 
 
 3 
 
 It 
 
 5 
 
 .., lb 
 
 20 Grains make 1 Scruple 
 
 3 Scruples i Dram 
 
 ,5 J""^"^' 1 Ounce .*;; 
 
 13 Ounces i YowxiA 
 
 Graias 
 
 20 = 1 Sruple 
 r>0 = 3 = 1 Dram 
 480 = 24 = 8 = 1 Ounce 
 5760 = 288 = 96 = 13 = 1 Pound. 
 Note. The Apothecaries mix their Medicines bv this Rule, 
 but buy and sell their commodities by Avoirdupois Weight. 
 
 OnT^^ iP*'*^^^"^ ' P«"»d a»^ Ounce, and the Pound and 
 Ounce Troy, are the same, only differently divided and subdivi- 
 
 OLOTH MEASURE. 
 4 Nails make ...l 
 
 Marked 
 
 Quarter of a Yard 
 
 4 g"*^^^''^ 1 Flepnsh Ell :.F1. E. 
 
 4 Quarters i v^„i 
 
 > Quarters , ^ ,. . — z 
 
 '> Q.uarterfi.., 
 
 * • * •««.«« 
 
 ■ 1 English Ell E. E. 
 
 1 French Ell Fr. E 
 
24 
 
 TABLES OF MEASURES. 
 
 Inuhes 
 
 2i = 1 Nail 
 
 9 = 4 = 1 auarter 
 36 = 16 = 4 = 1 Yard 
 aI =1? = 3 = 1 FlemishEU 
 45 = ^ = 5 =, 1 EnglishEU 
 54 = 24 = 6 = i FrenchEU. 
 
 LONG MEASURE. 
 
 < 1 
 
 Marked 
 
 3 Barley Corns. make l Inch > bar. c. 
 
 12 Inches... , „ lin. 
 
 3 Feet?!;.- :;:•:;;::•• I ?S -St 
 
 6 Feet J ^wd j 
 
 5* Yards ;;•• - } p!?'^'-,- n* * u' ^h. 
 
 40 Poles • ; Rod P^le or Perch rod, p. 
 
 SFuriongs...... J S?r'°°g fur "^ 
 
 3xMile8.T... • ; f*^^ mile. 
 
 ^ I^egree j^. 
 
 Barley Corns 
 
 ^3 = 1 Inch 
 
 36 = 12 = 1 Foot 
 108= 36= 3= lYard 
 594 = 198 = 164= i_ 1 p^, 
 
 iS - S = ..^ = ^ = ^ = ' ^-long 
 lyuObO = 63360 = 5280 = 1760 = 320 = 8=1 Muf 
 
 WINE MEASURE. 
 
 i> n. Marked 
 
 ^ ^"*« n«Ae 1 auart ) pt«. 
 
 iJ 9SSf; 1 GaUon ""^^ 
 
 18 gZI::: j Anker of Bra,id>:::::::::S*. 
 
 42 Gallons..... * -Half an Hogshead jhhd. 
 
 63 Gallons .' , « "if';'"' ^er. 
 
 2 pip^or4Hog8'h;«is'.'.::::;::::} tZ^'.T::.::::::: f-"®- 
 
Marked 
 
 } bar. c. 
 
 ) in. 
 
 ..feet 
 
 ..yd. 
 
 ..fth. 
 
 .rod, p. 
 
 ..fur. 
 
 ..mUe. 
 
 ..lea. 
 
 lOUgh com 
 Bs, or any 
 
 Marked 
 
 •Jqts. 
 
 ...gal. 
 . . .anjt* 
 ...ran. 
 • ..} hhd* 
 > . . tier. 
 . . . una. 
 . ..P. or B. 
 
 TABLES OP MEASURES. 4jg 
 
 Inches* 
 
 28|= 1 Pint 
 571= 2= 1 Quart 
 
 oSJ = oo®= 4= 1 Gallon 
 9702 = 336= 168= 42=1 Tierce 
 
 iS = S2i= 2^2= 63=lj=i Hogshead 
 19404 = 672= 336= 84=2 =l*-i Punchpon 
 29106 =1008= 504=126=3 =2 = U=i P^'°" 
 58212 =2016=1008=252=6 =4 =3 =2=l^un 
 
 ,„:^n-?'^"^''''' ®P'"?' ^^"5^' ^^^«^' Mead, Vinegar, Honev 
 
 .fat ?u^; :u:to~i;' '' ^'^^ "^^^^-^^ ^ ^^ ^^- ^"^^ -^ ^x 
 
 ALE AND BEER MEASURE. 
 
 2 Pints 
 
 make. lauart 
 
 &t:::;::::::;: ip£„fAV-'- 
 
 Firkins, or 2 Kilderkins.::::::;} bS 
 
 4 
 8 
 9 
 2 
 
 • • • • • • 
 
 Barrels, or 2 Hogsheads / : : : : : : i Butt . 
 
 Marked 
 
 >pt8. 
 •5qt8. 
 
 .gal. 
 
 .A. fir. 
 
 .B.fir. 
 
 .kil. 
 
 .bar. 
 
 .hhd 
 
 .pun. 
 
 .butt. 
 
 _, BEERa 
 
 Cubic Inches 
 
 35i= iPint 
 
 70i= 2= lauart 
 
 2538 = 72= 36= 9= 1 Firkin 
 
 iS =iM= J?= 18= ^Joderkin 
 
 10152 =288=144= 36= 4=2-1 BanS 
 
 15228 =432=216- 54- 6-tii i w u , 
 
 20304 =576=4= jt ld-2*-u?fcl 
 
 30456 =864=432=108=12=6=1 =2*=lj=TBr 
 
 rt ,. ALE. 
 
 Cubic Inches 
 
 35i= 1 Pint 
 
 JOh= 2= 1 Quart 
 
 2^ = 8= 4= 1 Gallon 
 
 !I?S =ii= ^2= 8=1 Firkin 
 4513 =128= 64=16=2=^1 Kilderkin 
 9024 =256=128=32=4=2=1 BaS 
 13536 =384=192=48=6=3=U=YHo.sh.ad. 
 
 * By a ip.te Act of ParliamAnf »h« -o^^-.-,: i-.u. ,,.; ^ ~ 
 
 S«U'm*"""«' '^^^^ been "ri"(inced to 'o7e Standard p!!^ '""^ ^'^ *'"* ^«"' «""» "»• 
 
 hese Measures, with the old stamlard^Ieasures thp ^f,!^?/ ,"■" «""'•'»'« comparison of 
 
 the "/n.p«nai Measures," at tlie bSig o^the work " ''^'^"'^ '" *^« ^*'''« < 
 
26 TABLES OF MEASURES. 
 
 In London they compute but 8 gallons to the firkin of Ale, 
 and 32 to the barrel ; but in all other parts of England, for ale, 
 strong beer and small, 34 gallons to the barrel, and 8^ gallons 
 to the firkin. 
 
 N.B.— A barrel of salmon, or eels, is 42 gallons, 
 
 A barrel of herrings 32 gallons. 
 
 A keg of sturgeon 4 or 5 gallons. 
 
 A firkin of soap 8 gallons. 
 
 DRY MEASURE. 
 
 
 Marked 
 
 2 Pints make 1 Quart } P**' 
 
 f. ^ ' S qts. 
 
 2 Quarts 1 Pottle .pot. 
 
 2 Pottles 1 Gallon Jal. 
 
 2 Gallons ^,...1 Peck Jk. 
 
 4 Pecks 1 Bushel bu. 
 
 2 Bushels 1 Strike strike. 
 
 4 Bushels 1 Coom cooai. 
 
 2 Cooms, or 8 Bushels 1 duarter qr. 
 
 4 Quarters 1 Chaldron ....'..• ! ."chal. 
 
 5 Quarters 1 Wey wey. 
 
 2 Weys I Last .laat 
 
 In London, 36 bushels make a chaldron. 
 
 Solid Inches 
 268t= 1 Gallon 
 537f = 2= 1 Peck 
 
 4= 1 Bushel 
 
 215af= 8= 
 
 4300f= 16= S= 2= 1 Strike 
 
 8601f= 32= 16= 
 
 4= 2= 1 Coom 
 17203i= 64= 32= 8= 4= 2= 1 Quarter 
 86016 =320=160=40=20=10= 5=1 Wey 
 172032 =640=320=80=40=20=10=2=1 Last. 
 
 The Bushel in Water Measure is 5 Pecks. 
 
 A score of coals is 21 chaldrons. 
 
 A sack of coals 3 bushels, 
 
 A chaldron of coals 12 sacks. 
 
 A load of corn 5 bushels. 
 
 A cart of ditto 40 bushels. 
 
 ihis measure is applied to ail dry goods. 
 The standard Bushel is 18^ inches wide, and 8 inches deep 
 
 ■I 
 
TABLES OP MEASURES. 
 
 27 
 
 TIME. 
 
 60 Seconds make....l Minute.... 
 
 60 Minutes 1 Hour 
 
 ^ Hours 1 Day 
 
 J Jays 1 Week 
 
 ,o J:®®¥ 1 Month 
 
 U Months, 1 day, 6 hours . . 1 Julian Year 
 
 Marked 
 
 ) m. 
 
 hour. 
 
 day. 
 
 week. 
 
 .mo. 
 .yr. 
 
 Seconds 
 
 60= 1 Minute 
 
 3600= 60= Hour 
 86400= 1440= 24= 1 Day 
 604800= 10080= 168= 7=1 Week 
 2419200= 40320= 672= 28=4= 1 Month. 
 
 d. h. w. d. h. 
 31557600=525960=8766=365 : 6=52 : 1 : 6=1 Julian Year 
 o... d. h. m. " 
 
 31556937=525948=8765=365 : 5 :48 : 57=1 Solar Year. 
 
 To know the days in each month, observe, 
 
 Thirty days hath September, 
 
 April, June, and November, 
 
 February hath twenty-eight alone. 
 
 And all the rest have thirty and one ; 
 Except in Leap- Year, and then's the time 
 February's days are twenty and nine. 
 
 SQUARE MEASURE. 
 
 *^ {»<^^» make 1 Foot 
 
 ,n? £""! •• 1 Yard. 
 
 ^*F^ :::::::::;;• •-•} |2«'«««ffloom* 
 
 40 Rods ...'.V.V.V.V.V.V.'.*"* 1 rS 
 
 4 Roods, or 160 Rods, or 4840 vaids-V" ' * ' " i A^^\f i-«; 
 
 640 Acres 
 30 
 
 -'sv z^z 2eu£u« 
 
 t:Z 1 Squaw MUe. 
 
 ^^ Acres V.V.V.'.Vl Hide 
 
 C3 
 
 1 Yard of land, 
 of land. 
 
.88 ADDITION OF MONET. 
 
 Inches 
 
 144= 1 Foot 
 1296- 9 = 1 Yard 
 39204= 272|= 30^ 1 Pole 
 1568160=108<.)0 =1210 = 40=1 Rood 
 6272^=43560 =4840 =160=4=1 Acre. 
 
 By this measure are measured all things that have length and 
 breadth ; such as land, painting, plastering, flooring, thatching, 
 plumbing, glazing, &c. 
 
 SOLID MEASURE. 
 
 1728 Inches make 1 Solid Foot. 
 
 27 Feet 1 Yard, or load of earth. 
 
 40 Feet of round timber, ) . , rr-^^ „, t „„,i 
 Or, 50 Feet of hewn timber, \ '* ^ ^°" °' ^'^• 
 
 108 Solid Feet, i. e. 12 feet in length, 3 feet in breadth, and 3 
 deep, or, commonly, 14 feet long, 3 feet 1 inch broad, and 3 feet 
 
 1 inch deep, is a stack of wood. 
 
 128 Solid Feet, i. e. 8 feet long, 4 feet broad, and 4 feet deep, 
 is a cord of wood. 
 
 By this measure are measured all things that have length, 
 breadth, and depth. 
 
 ADDITION OF MONEY, WEGHTS, AND MEASURES. 
 
 Rule. Add the first row or denomination together, as in In- 
 tegers, then divide the Sum by as many of the same denomination 
 as make one of the next greater, setting down the Remainder 
 under the row added, and carry the Quotient to the next superior 
 denomination, continuing the same to the last, which add as in 
 simple Addition. 
 
 MONEY. 
 
 (») («) («) ^ (*) 
 
 £ s. d. £ s. d. £ s. d. £ s. d. 
 
 2 .. 13 .. 54 27 .. 7 .. 2 35 .. 17 .. 3 75 .. 3 .. 7 
 
 7 . . 9 . . 4* 34 . . 14 . . 7i 59 . . 14 . . 7i 54 . . 17 . . 1 
 5 .. 15 .. 4i 57 .. 19 .. 2i 97 .. 13 .. 5i 91 .. 15 .. 4^ 
 
 8 .. 17 .. 6i 91 .. 16 .. 1 37 .. 16 .. 8t 35 .. 16 .. 5| 
 7 .. 16 .. 3 75 .. 18 ., 71 97 .. 15 .. 7 29 .. 19 ..7* 
 5 .. 14 ,. 71 97 .. 13 .. 5 59 .. 16 .. 5i 91 .. 17 .. 3i 
 
ADDITION OF WEIOHTSi' 
 
 2J>' 
 
 MONEY. 
 
 length and 
 thatching, 
 
 £ 
 
 257 
 734 
 695 
 159 
 207 
 798 
 
 n 
 
 s. 
 
 1 .. 
 
 3 .. 
 5 .. 
 
 14 .. 
 
 5 .. 
 
 16 .. 
 
 d. 
 6i 
 7f 
 3 
 
 7i 
 4 
 
 7i 
 
 £ 
 
 525 
 
 179 
 
 250 
 
 975 
 
 254 
 
 379 
 
 n 
 
 s. 
 .. 2 
 .. 3 
 .. 4 
 ,. 3 
 
 ,. 4 
 
 d. 
 
 4* 
 
 5 
 
 7i 
 
 5i 
 
 7 
 
 51 
 
 £ 
 21 
 75 
 79 
 57 
 26 
 54 
 
 <') 
 s. 
 
 14 . 
 
 16 . 
 
 2, 
 16 . 
 13 . 
 
 2 . 
 
 d. 
 
 7* 
 
 
 4i 
 
 5i 
 8J 
 7 
 
 £ s. 
 
 73 .. 2 
 
 25 . . 12 
 
 96 . . 13 
 
 76 
 97 
 54 
 
 17 
 14 
 11 
 
 H 
 
 5i 
 3i 
 li 
 
 7i 
 
 idth, and 3 
 , and 3 feet 
 
 I feet deep, 
 
 ve length, 
 
 ASURES. 
 
 ', as in In- 
 lomination 
 [lemainder 
 Kt superior 
 1 add as in 
 
 £ : 
 127 .. 4 , 
 
 (•) 
 
 525 
 271 
 624 
 379 
 215 
 
 3 
 
 9 
 4 
 5 
 
 • • ^C • c 
 
 
 {') 
 
 oz. 
 
 (iwt. 
 
 5 
 
 .. 11 
 
 7 
 
 .. 19 
 
 3 
 
 .. 15 
 
 7 
 
 .. 19 
 
 9 
 
 . 18 
 
 8- 
 
 . 13 
 
 d. 
 
 7i 
 
 5 
 
 5 
 
 1 
 
 3i 
 
 8i 
 
 £ 
 261 
 379 
 257 
 
 184 
 725 
 359 
 
 8. 
 
 .. 17 , 
 ..13 
 ,. 16 , 
 .. 13 , 
 
 . 6 . 
 
 d 
 
 1* 
 5 
 
 71 
 
 5 
 
 3i 
 5 
 
 £ 
 31 
 75 
 39 
 97 
 36 
 24 
 
 {'') 
 
 1 
 13 
 19 
 
 d. 
 
 n 
 1 
 
 7i 
 
 17.. 3i 
 13 .. 5 
 16 .. 34 
 
 TROY WEIGHT. 
 
 
 . (') 
 
 Sf- 
 
 lb. oz. dwt. 
 
 4 
 
 7 .. 1 .. 2- 
 
 21 
 
 3 .. 2.. 17 
 
 14 
 
 5 .. 1 .. 15 
 
 23 
 
 7 .. 10 .. 11 
 
 15 
 
 2 .. 7 .. 13 
 
 12 
 
 3 .. 11 .. 16 
 
 £ 
 27 
 16 
 
 9 
 15 
 37 
 56 
 
 «. 
 . 13 . 
 . 12 . 
 . 13 . 
 . 2 . 
 . 19 . 
 . 19 . 
 
 d. 
 5i 
 
 9i 
 3i 
 7i 
 1 
 
 If 
 
 lb. oz. (Iwt, gr. 
 
 5 .. 2 .. 15 .. 22 
 
 3 .. 11 .. 17 .. 14 
 
 3 .. 7 .. 15 .. 19 
 
 9 .. 1 .. 13 .. 21 
 
 3 ..' 9.. 7 .. 23 
 
 5 .. 2 .. 15 .. 17 
 
 AVOIRDUPOIS WEIGHT. 
 
 
 (*) 
 
 
 s. 
 
 d. 
 
 
 . 3 .. 
 
 7 
 
 
 . 17 .. 
 
 1 
 
 
 . 15 .. 
 
 4* 
 
 
 . 16 .. 
 
 5} 
 
 
 . 19 .. 
 
 7i 
 
 
 . 17 .. 
 
 3* 
 
 
 (') 
 
 lb. oz. dr. 
 162 .. 15 .. 15 
 272 . . 14 . . 10 
 303 .. 15 .. 11 
 255 . . 10 . . 4 
 173 . . 6 . . 2 
 635 . . 13 . . 13 
 
 C) 
 
 
 cwt, qrsi lb. 
 
 t. 
 
 25 . . 1 . . 17 
 
 7 
 
 7i . . 3 . . 26 
 
 5 
 
 M .. 1 .. 16 
 
 2 
 
 24 .. 1 .. 16 
 
 3 
 
 17 .. .. 19 
 
 7 
 
 55 . . 2 . . 16 
 
 8 
 
 (») 
 
 
 cwt. qrs. 
 
 II). 
 
 17.. 2 . 
 
 12 
 
 5 .. 3 . 
 
 . 14 
 
 4 .. 1 . 
 
 . 17 
 
 18 . . 2 . 
 
 19 
 
 9 .. 3 . 
 
 .20 
 
 
 C3. 
 
30 
 
 ADDITION OF MEASURES. 
 
 APOTHECARIES' WEIGHT. 
 
 lb. 
 
 17 
 
 9 
 
 27 
 
 9 
 37 
 
 49 . 
 
 (0 
 
 
 
 oz. 
 
 dr. 
 
 scr. 
 
 10 •• 
 
 7 . 
 
 • 1 
 
 5 •• 
 
 2 . 
 
 • 2 
 
 11 .. 
 
 1 .. 
 
 2 
 
 6 •• 
 
 6 •• 
 
 1 
 
 10 .. 
 
 6 .. 
 
 2 
 
 .. 
 
 7 .. 
 
 
 
 (^) 
 
 Fl.E 
 
 qr. n 
 
 127 .. 
 
 2 .. 1 
 
 15 •• 
 
 1 •• 3 
 
 237 .. 
 
 •• 2 
 
 52 .. 
 
 1 .. 3 
 
 376 •• 
 
 2 .. 1 
 
 197 •. 
 
 1 •• 3 
 
 
 
 (») 
 
 
 
 yd. 
 
 feet 
 
 m 
 
 bar. 
 
 ■ 225 
 
 • • 1 « . 
 
 9 
 
 •• 1 
 
 171 
 
 • • •• 
 
 3 
 
 •• 2 
 
 62 
 
 •• 2 • • 
 
 3 
 
 •• 2 
 
 397 
 
 • • • • 
 
 10 
 
 •• 1 
 
 164 
 
 .. 2 .. 
 
 7 
 
 •• 2 
 
 137 
 
 • • 1 • • 
 
 4 
 
 •• 1 
 
 
 (^) 
 
 lb. 
 7 .. 
 
 OZ. dr. scr. «. 
 2 .. 1 .. ..12 
 
 3 •• 
 
 1 •• 7 .. 1 .. 17 
 
 9 •• 
 
 10 .. 2 .. .. 14 
 
 7 .. 
 
 5 " 7 .. I .. ifi 
 
 3 .. 
 
 9 •• 5 .. 2 .. 13 
 
 7 .. 
 
 1 •• 4 .. 1 .. 18 
 
 CLOTH MEASURE. 
 
 yd. 
 
 135 
 70 
 95 
 
 176 
 26 
 
 279 
 
 LONG MEASURE. 
 
 (') 
 
 
 qr. n. 
 
 E.E. 
 
 3 •• 3 
 
 272 . 
 
 2 •• 2 
 
 152 . 
 
 3 •• 
 
 79 . 
 
 1 .. 3 
 
 166 • 
 
 .. 1 
 
 79 . 
 
 2 .. 1 
 
 164 . 
 
 qr. n. 
 
 2 •• 1 
 
 1 •. i 
 
 .. I 
 
 2 •• 
 
 3 •• 1 
 2 •• 1 
 
 lea. m. far. no. 
 
 72 .. 2 .. 1 .. ii9 
 
 27 .. 1 .. 7 .. 22 
 
 35 .. 2 .. 6 .. 31 
 
 79 .. .. 6 .. 12 
 
 51 •• 1 .. 6 .. 17 
 
 72 .. .. 6 .. 21 
 
 
 (») 
 
 a. 
 
 r. p. 
 
 726 
 
 •• I .. 31 
 
 219 
 
 .. 2 •• 17 
 
 1455 
 
 •« 3 .. 14 
 
 879 
 
 .. 1 .. 21 
 
 1195 
 
 •" 2 .. 14 
 
 LAND MEASURE. 
 
 
 
 («) 
 
 a. 
 
 
 r. 
 
 1232 
 
 
 1 
 
 327 
 
 
 
 
 131 
 
 
 2 ■ 
 
 1219 
 
 
 1 . 
 
 459 
 
 
 2 . 
 
 p 
 
 14 
 19 
 15 
 18 
 17 
 
ADDITION OF MEASURES. 
 
 WINE MEASURE. 
 
 31 
 
 (f) 
 
 
 tlr. scr. 
 
 ^y. 
 
 1 •• .. 
 
 12 
 
 7 .. 1 .. 
 
 17 
 
 2 •• .. 
 
 14 
 
 7 •. 1 .. 
 
 Ifi 
 
 6 •• 2 .. 
 
 13 
 
 4 •• 1 .. 
 
 18 
 
 2.E. 
 
 i72 
 .52 
 79 
 56 
 79 
 54 
 
 in 
 
 
 qr. 
 
 n. 
 
 • • 2 ♦• 
 
 1 
 
 • . 1 . . 
 
 3 
 
 • • •• 
 
 1 
 
 .« 2 .. 
 
 
 
 .. 3 .. 
 
 1 
 
 • . 2 •• 
 
 1 
 
 
 (») 
 
 
 hhds. 
 
 gals. 
 
 qts. 
 
 31 . 
 
 . 57. 
 
 . 1 
 
 97 
 
 . 18. 
 
 . 2 
 
 76 . 
 
 . 13. 
 
 . 1 
 
 55 
 
 . 46 . 
 
 . 2 
 
 87 . 
 
 . 38 . 
 
 . 3 
 
 55 . 
 
 . 17. 
 
 . I 
 
 t, hhds. gals. qts. 
 14.. 3 .. 27.. 2 
 
 19. 
 
 .2 
 
 .. 56 . 
 
 . 3 
 
 17. 
 
 . 
 
 .39 . 
 
 . 3 
 
 79 . 
 
 . 2 
 
 .. 16 . 
 
 . 1 
 
 54 
 
 . 1 
 
 .. 19 . 
 
 . 2 
 
 97. 
 
 . 3 
 
 ..54. 
 
 . 3 
 
 ALE AND BEER MEASURE. 
 
 (») 
 
 
 A.B. fir. 
 
 ftal 
 
 25 . . 2 . 
 
 .7 
 
 17.. 3 . 
 
 . 5 
 
 96 . . 2 . 
 
 . 6 
 
 75 . . 1 . 
 
 . 4 
 
 96 . . 3 . 
 
 . 7 
 
 75 . . . 
 
 . 5 
 
 
 (2) 
 
 
 B.B. 
 
 fir. 
 
 gal. 
 
 37. 
 
 . 2. 
 
 . 8 
 
 54. 
 
 . 1 . 
 
 . 7 
 
 97. 
 
 . 3. 
 
 8 
 
 78. 
 
 . 2. 
 
 5 
 
 47. 
 
 . 0.. 
 
 7 
 
 35- 
 
 • 2 .. 
 
 5 
 
 
 (») 
 
 
 hhds. 
 
 gals. 
 
 qts 
 
 76 . 
 
 . 51 . 
 
 . 2 
 
 57. 
 
 . 3 . 
 
 . 3 
 
 97. 
 
 . 27 . 
 
 . 3 
 
 23. 
 
 . 17. 
 
 . 2 
 
 32. 
 
 . 19 . 
 
 . 3 
 
 65.. 38. .3 
 
 lur. po. 
 •• 1 •• 19 
 
 •• 7 .. 22 
 •• 6 .. 31 
 
 .. 6 .. 12 
 . • 6 .. 17 
 .. 5 .. 21 
 
 («) 
 
 
 r. 
 
 P 
 
 .. 1 .. 
 
 14 
 
 .. .. 
 
 19 
 
 .. 2 .. 
 
 15 
 
 .. 1 .. 
 
 18 
 
 .. 2 .. 
 
 17 
 
 ch. 
 75 , 
 41 
 29 , 
 70, 
 54 , 
 79 , 
 
 (0 
 
 
 bu. 
 
 pks 
 
 . 2 
 
 . 1 
 
 . 24 
 
 . 1 
 
 . 16. 
 
 . 1 
 
 . 13 
 
 . 2 
 
 . 17 
 
 . 3 
 
 . 25 
 
 . 1 
 
 
 (M 
 
 w. 
 
 d. h. 
 
 71 
 
 .. 3 ,. 11 
 
 51 
 
 . . 2 . . 9 
 
 76 
 
 .. .. 21 
 
 95 
 
 . . 3 . . 21 
 
 79 
 
 . . 1 . . 15 
 
 DRY MEASURE. 
 
 TIME. 
 
 (») 
 
 
 last. wey. q. bu. 
 38 .. 1 .. 4 .. 5 
 
 pks 
 .. 3 
 
 
 47 . . 1 . . 3 . . 6 
 
 .. 2 
 
 
 62 . . . . 2 . . 4 
 
 .. 3 
 
 
 45 . . 1 . . 4 . . 3 
 
 .. 3 
 
 
 78.. 1.. 1 ..2 
 
 .. 2 
 
 
 29 .. 1 .. 3 .. 6 
 
 .. 2 
 
 
 . C^) 
 
 
 w. 
 
 d. h. m. 
 
 »» 
 
 57 
 
 . . 2 . . 15 . . 42 . . 
 
 41 
 
 95 
 
 .. 3 .. 21 .. 27.. 
 
 51 
 
 76 
 
 .. .. 15 •• 37.. 
 
 28 
 
 53 
 
 .. 2.. 21 .. 42.. 
 
 27 
 
 9H 
 
 = = 2 . . 18 . , 47 . . 
 
 as 
 
 
32 
 
 ADDITION. 
 
 THE APPLICATION. 
 
 of ag^™*" """ *""■" '" *" y*" '''^' «'••«" "-i" he be 47 year. 
 
 nineteen Dom,;), LlT? '' *'^ " i* = }"' ■""* <■<»"• ^eor* and 
 he lend in^X ' ■'"'f-'-S'""^''' ""d » «h"ling. How much did 
 
 4. What is the estate worth per annu^.l^hen'^^e ia™ 
 31 guineas, the neat income 8 score, £19 : 14? 
 
 5. There are three numbers : the first i, ai'^'^t' ^^^ '}^\^ 
 andthe third is as much as the'clt^'^o:' ^fe^^'ot 
 
 6. Bought a parcel of goods, for which I naid 1^4 .\w 
 
 7. There are two numbers, the least whefeTfif 4V tWr^dif 
 t^^'o'f bothT'^^ '" """^^ -'^' " "•« ^-'- — J:a1i^- 
 
 a A gentleman left his ellTda^Vh?ef il5W mL'^.b"'";. 
 younger, and her fortune was 11 thoS.ll h^nleLnd Vn 
 What was the elder sister's fortune, and what did Sfetthe"'] fav, 
 
 Ans. Elder sister's fortune, £1361 1. 
 
 Q A 1.1 , , . Father left them £25722. 
 
 9. A nobleman, before he went out of town, wa7dSrn,„ ,f 
 paying all his tradesmen's bills, and upon inZirThe found th/, 
 he owed 82 guineas for rent ; to his wine-merSt £7? 5 O 
 10 his confectioner, £12 : 13 : 4 ; to his draper £47 -iV. 9. , ' 
 his tailor, £110 : 15 : 6 ; to his coach-make? £157 S '• n W° 
 jallow-chandler £8 : 17 : 9 ; .0 his cor^.ch;„d,er,£I70 '• 6 s" 
 his brewer £52 : 17 : 0; to his butcher,£I22 • 11 • 5'. tohl' 
 
 d.',L^\= ^ •■ "'.^""^ '" '•'^ ^"™"'«' <■" wage , £53 :'l8 
 ie'"reH'",1"Z '!!!l!"r-?_''^''.»i '" ™- in the who.;. whe"n 
 
 with him"' ""■"'" ' •^'""' '"^"f "« ^''hed to take 
 
 • ^»s. £1032. 17: 3. 
 
ADDITION. 
 
 33 
 
 10. A father was 24 years of age (allowing 13 months to u 
 vcar, aild 28 days to a month) when his first chiltl was born ; 
 between the eldest and next born was I year, H months, I i 
 days ; between the second and third were 3 years, 1 month, and 
 15 days >etwcen the third and fourth were 2 years, 10 months, 
 and 25 (la> ; when the fourth was 27 years, 9 months, and 12 
 Jays bid, how old was the father ? 
 
 , '. , , , >lw,9. ,5S years, 7 months, 10 days. 
 
 11. A banker s clerk having been out with bills, brino-s hom?. 
 an account, that A paid him £7 : 5 : 2, B £15 : Is": 6i C 
 £150 : 13 : 2^, D £17 : : 8, E 5 guineas, 2 crown pieces, 4 
 half-crowns, and 4s. 2d., F paid him only twenty groats, G £7t$ 
 15 : 9i, and H £121 : 12 : 4. I desire to know how much the 
 whole amounted to, that he had to pay ? 
 
 ,o A ,1 1 . .1715. £396 : 7 : 6|. 
 
 12. A nobleman had a service of plate, wliich consisted of 
 twenty dishes, weighing 203 oz. 8 dwts. ; thirty-six plates, weigh- 
 ing 408 oz. 9 dwts. ; five dozen of spoons, weighino- 1 12 oz. 8 
 dwts. ; six salts, and six pepperboxes, weighing"?! oz. 7dwt8. ; 
 knives and forks, weighing 73 oz. 5 dwts. ; two large cups, a 
 tankard, and a mug, weighing 121 oz. 4 dwts. ; a tea.kettle and 
 lamp, weighing 131 oz. 7 dwts. ; togc'.her with sundry other 
 small articles, weighing 105 oz. 5 dwts. I desire to know the 
 weight of the whole ? 
 
 ,„ ., ^ , ^715. 102 lb. 2 oz. 13 dwts. 
 
 13. A hop-merchant buy? five bags of hops, of which the first 
 weighed 2 cwt. 3 qrs. 13 lb. ; the second, 2 cwt. 2 qrs. 11 lb. • 
 the third, 2 cwt. 3 qrs. 5 lb. ; the fourth, 2 cwt. .3 qrs. 12 <b • 
 the fi.th, 2 cwt. 3 qrs. 15 lb. Besides these, he purchased two 
 pockets, each weighing 84 lb. I desire to know the weio-ht of 
 the whole ? ° 
 
 1/1 A TAr- « ^1«.'?. 15 cwt. 2 qrs. 
 
 ^ 14. A, of Vienna, owes to B, of Liverpool, for roods received 
 m January, the sum of £103 : 12 : 2 ; for gootls received in Fe- 
 bruary, £93 : .3 : 4 ; for goods received in M-irch, £121 • 17 • 
 for goods rccdved in April, £142 : 15 : 4 ; for goods received in' 
 May, £171 : l.j : 10; for goods received in June, £143 : 12 • () • 
 but the latter six months of the year, owinir to the fallin.r ok'il 
 the demands for the articles in which he donit, tho amou'it was 
 only £^.0o : 7 : 2. I desire to know the amount of the whoh^ 
 years bill ? 
 
 * 
 
 .A/:^. £im : 3: 1. 
 
34 
 
 SUBTRACTION. 
 
 SUBTRACTION OF MONEY, WEIGHTS & MEASURED 
 
 Rule. Subtract as in Integers ; only when any of the lower 
 denominations are greater tlien the upper, borrow as many of 
 that as make one of the next superior, adding it to the upper, 
 from which take the lower ; set down the difference, and carry 
 1 to the next higher denomination from what you borrowed. 
 
 Proof. As in Integers. 
 
 £ 
 Borrowed 715 
 Paid 476 
 
 Proof 715 
 
 s. 
 2 
 3 
 
 Remains to pay 238 .. 18 
 
 MONEY. 
 
 d. 
 
 8J 
 
 10} 
 
 7i 
 
 £ 
 
 Lent 316 
 Received 218 
 
 s. d. 
 
 • . 3 . . 5^ 
 
 . 2 .. If 
 
 £> ». d. 
 87.. 2.. 10 
 79 .. 3.. 74 
 
 (*) 
 £ s. d. 
 
 3.. 15 .. U 
 
 1 .. 14 .. 7 
 
 («) 
 £ *. d. 
 25 . . 2 . . 5^ 
 17 . . 9 . . 8i 
 
 £ a. d. 
 37..3..4J 
 25.. 5.. 2i 
 
 £ ». d 
 321 .. 17.. U 
 257 .. 14. .7 
 
 £ 8. d, 
 59 . . 15 . . 3i 
 36 .. 17.. 2 
 
 (•) 
 £ a. d. 
 
 71 .. 2.. 4 
 19 .. 13 .. 7* 
 
 (10) 
 
 £ a. d, 
 527.. 3 .. 6| 
 139 .. 5 .. 7J 
 
 £ s. d. 
 
 Borrowed 25107 . . 15 . . 7 
 
 375 .. 
 
 5 .. 
 
 5i 
 
 Paid 259 .. 
 
 2 .. 
 
 7* 
 
 at 359 . . 
 
 13 .. 
 
 4} 
 
 different 523 .. 
 
 17 .. 
 
 3 
 
 times 274 .. 
 
 15 .. 
 
 7* 
 
 325 .. 
 
 13 .. 
 
 5 
 
 Paid in all 
 
 Remains to pay 
 
 (IS) 
 
 £ a. d. 
 
 Lent 250156 .. 1 .. 6 
 
 7i 
 
 3 
 
 9« 
 
 3i 
 
 5 
 
 
 
 271 .. 
 
 13 
 
 Received 359 . . 
 
 15 
 
 at 475 . . 
 
 13 
 
 several 527 .. 
 
 15 
 
 payments 272 .. 
 
 16 
 
 150 .. 
 
 
 
\ie lower 
 many of 
 e upper, 
 nd carry 
 wed. 
 
 d. 
 
 SUBTRACTION. 
 
 TROY WEIGHT. 
 
 (I) B*>"ght52..1. 7..2 0) 7.. a.. 2. .^7 
 
 Sold 39 . . . . 15 . . 7 5 . . 7 . . 1 . . 5 
 
 Unsold 
 
 AVOIRDUPOIS WEIGHT. 
 
 lb oz. dr. cwt. qra. lb. t. cwt. qrs. lb. 
 
 ^ ^ S-- J2--S <") 35..!.. 21 (8) 21..1..^2..7 
 
 29 .. 12 .. 7 25 .. 1 .. 10 9 .. 1 .. 3 .. 5 
 
 APOTHECARIES WEIGHT. 
 
 ,,, 't o^- <!'• «". lb. oz. dr. 8cr. gr. 
 
 <•) ^-f-i"? («) 9. .7. .2..!.. 13 
 
 2 • 5..2.. 1 5 .. 7..3.. 1 .. 18 
 
 35 
 
 (•) 
 
 s. 
 3 
 
 ^ 1 
 
 1 
 
 CLOTH MEASURE. 
 
 yd. qr. n. 
 
 (2) 71.. 1..2 
 
 3 .. 2.. 1 
 
 
 >' H^D 
 
 ..5.. 
 
 Fl.E. qr. n. 
 
 (») 35. .2. .2 
 
 17.. 2.. 1 
 
 E.R t qr. n. 
 
 (») 35.. 2.. 1 
 
 14 . 3 . . 2 
 
 1 
 
 (10) 
 
 . 3 .. 
 
 d 1 
 7» ■ 
 
 1 
 
 .5.. 
 
 
 
 
 
 
 yds. ft, in. 
 (>) 107. .2. .10. 
 78 .. 2.. 11 . 
 
 LONG MEASURE. 
 
 bar. 
 .2 ' 
 
 lea. nu. fur. po. 
 
 147.. 2.. 6.. 29 
 
 58 . . 2 . . 7 . . 33 
 
 
 . 6 
 
 1 
 
 1 
 
 . 3* 
 
 . 9f 
 
 
 
 i 
 
 H 
 
 . 
 
 a. r. p. 
 
 (^) 175.. l..§7 
 
 59..0..27 
 
 LAND MEASURE, 
 
 a. r. p. 
 
 («) 325.. 2.. 1 
 
 279.. 3,. 5 
 
 n 
 
 
 * 
 
 
 11 
 
 
 
 !■ 
 
3o 
 
 t^vtM nxrrios. 
 
 WINL .MKASUUE. 
 
 hlid. gal. qts. pt. 
 
 («) 47.. 47.. iJ .. 1 
 
 28 . . 59 . . 3 . . 
 
 tun. hlid. gal. qt 
 
 (8) 42.. 2. .^7. .2 
 
 17.. 3. .49. .3 
 
 ALE AND REER MEASURE. 
 
 A.B. fir. gal. 
 (>) 25.. 1 .. 2 
 21 .. 1 .. 5 
 
 BR. nr. gal. 
 ( ' ^ :>7 . . '2 . . 1 
 25 . . 1 . . 7 
 
 hhd. gal. q ' 
 (8) 27 .. 27 .. 1 
 12 . . 50 . . 2 
 
 qu. bu. p. 
 (1) 72 .. I .. 2 
 
 CD • . /O . . <> 
 
 DRY MEASURE. 
 
 (2) 05 
 
 bu. 
 
 , 2 , 
 
 2. 
 
 P- 
 1 
 
 3 
 
 eh. bu. p. 
 
 (3) 79 .. 3 .. 
 
 54.. 7.. 1 
 
 yrs. «no, w. <.lg, 
 (>) 79 .. 8 .. 2.. 4 
 
 23.. 9 .. 3 
 
 5 
 
 TIME. 
 
 ho. min. 
 (8) 24.. 42.. 45 
 19.. 53.. 47 
 
 THE APPLICATION. 
 
 1. A man \va« born in the year 1723, what was I^s age in the year 1781 1 
 
 Ans. 58. 
 
 2. What vi the (iiflfcience between the age of a man born in 1710, and an- 
 other born in iToG 1 
 
 Ans. 56. 
 
 8. A McrclKsnt hud five debtors, A, B, C, D, and E, who together owed hira 
 £1156; B, C, D, and £, owed him £737. What was A.'s debf? 
 
 ilns. £419. 
 
 4. When an rstatc of £300 [ut annum, is reduced, on the paying of taxcn 
 
 to 12 score and i- 14 : i> What is the lax ] 
 
 Ans. £45 : 14. 
 
COMPOUND iMULTIPMCATIOX. 
 
 31 
 
 5. What U the dinbrcncc between £9164, aiui the amount of £754 acKlod lo 
 £305? 
 
 Ana. £8095. 
 
 G. A horse in his furniture is worth £37: 5; out of it, 14 guineas ; how much 
 docs the price of the furniture exceed that of the horse 1 
 
 Ans. £7 : 17. 
 
 7. A merchant, at his out-scttino; in trade, owed £750; he had in cash, 
 commodities, the stocks, and good debts, £12510: 7; he' cleared, the first 
 year, by commerce, £452 : 3 : 6 j what is the neat balance at tae twelve montlis' 
 endl 
 
 ilnj. £12212: 10:6, 
 
 8. A gentleman dying, left £452^17 between two daughters, the younger 
 was to have 15 thousand, 15 hundred, and twice £15. What was the elder 
 
 sister's fortune '] 
 
 Ans. £28717. 
 
 9. A tradesman happening to fail in business, called all his creditors to- 
 gether, and found he owed to A, £63 : 7 : 6 ; to B, £105 : 10 : to C, £34 : 5 : 
 •2 ; toD, £28 : 16 : 5; to E, £14 : 15 : 8; to F, £112 : 9; and to G, £143 : 
 l-i : 9. His creditors found the value of his stock to be £212 : 6, and that he 
 had owing to him, in good book debts, £112 : 8 : 3, besides £21 : 10: 5 mo- 
 ney in hand. As his creditors took all his effects into their hands, I desire to 
 know whether they were losers or gainers, and how much 1 
 
 Ans. The creditors lost £146: 11 : 10. 
 
 10. My correspondent at Seville, in Spain, sends me the following account 
 of money received, at different sales, for goods sent him by me, viz : Bees- 
 wax, to the value of £37 : 15 : 4; stockings, £37 : 6 : 7 ; tobacco, £125 : 11 : 
 6; hneu cloth, £112:14:8; tin, £115:10:5. My correspondent, at the 
 same time, informs me, that he has shipped, agreeably to my order, winps 
 to the value of £250 : 15 ; fruit to the value of £5l : 12 : 6 ; figs, £19 : 17 : 6 •, 
 oil, £19 : 12 : 4 ; and Spanish wool, to the value of £115 : 15 : 6. I desire to 
 know how the account stands between us, and who is the debtor 1 
 
 Ans. Due to my Spanish correspondent, £28 : 14 : 4. 
 
 MULTIPLICATION OF SEVERAL DENOMINATIONS. 
 
 Rule.— Multiply the first Denomination by the quantity given, divide the 
 product by as many of that as make one of the next, set down the remainder, 
 a.nd add the quotient to the next superior, after it is multiplied. 
 
 If the given quantity is above 1^ multiply by any two numbers, which raul- 
 jp>iru t.ogcttier whi maKe tue same nutubcr ; but if no two numbers multipiit^.ti 
 together will make the exact number, then multiply the top Une by as many «s 
 m wanting, adding it to the last product. 
 
 D 
 
38 
 
 COMPOUND MULTIPLICATION. 
 
 Proof. By Division. 
 
 £ s. d. 
 35: 12: 7} 
 2 
 
 71: 5:2J 
 
 per yard. 
 9x2=18 
 
 £ s. d. 
 75:]3:H 
 3 
 
 (3) (♦) 
 £ s. d. £ «. d, 
 62:5:4i 57 : 2 : 4f 
 4 5 
 
 
 1, at 9s. 6d. 
 9 
 
 2. 26 lb. of tea, at £1 : 2 : 6 
 
 per lb. 8 
 
 ftvS-l- —26 
 
 4:5:6 
 
 2 
 
 ^ 9:0:0 
 
 3 
 
 8: 11:0 
 
 27 : ; 
 Top line X 2 = 2 : 5 : 
 
 
 29 : 5 : 
 
 3. 21 ellsofHolland, at7s. 8|d. perell. 
 
 Facit, £8:1: 10^. 
 
 4. 36 firkins of butter, at 15s. 3^(1. per fii^kin. 
 
 Facit, £26 : 15 : 2|. 
 
 5. 15 lb. of nutmegs, at 7s. 2^d. per lb. 
 
 Facit, £27 : 2 : 21. 
 
 6. 37 yards of tabby, nt 9s. 7d. per yard. 
 
 ^ Facit, £17 : 14 : 7. 
 
 7. 97 cwt. of cheese, at £1 : 5 : 3 per cwt. ^,^„ . _ 
 
 Facit, £122 : 9 : 3. 
 
 8. 43 dozen of candles, at 6s. 4d. per doz. „ ,^ . 
 
 Facit, £13 : 12 : 4. 
 
 9. 127 lb. of Bohea tea, at 12s. 3d. per lb. ^^^ _ ^ 
 
 Facit, £77 : 15 : 9. 
 
 10. 135 gallons of rum, at 7s. 5d. per gallon. 
 
 " Facit, £50 : 1 : 3. 
 
 11. 74 ells of diaper, at Is. 4|d. per ell. . ^^ . ^ 
 
 Facit, £5:1:9. 
 
 12. 6 dozen pair of gloves, at Is. lOd. per pair. 
 
 Facit, £o : 1-5. 
 
 When the given quantity consists of i, i, or ^. 
 
 Rule. Dlvitle the given price (or the price of one) by 4 for i, by 2 for h and 
 
 for i, 
 
 j»ro.iuo 
 
 first divide by 2 tor i, then divi<1e that quotient by 2 for J, add them to tho 
 
 t. and Cicir sum will he thc^ niiswor rctumw 
 
COMPOUND MULTIPLICATION. 
 
 13. 25i ells of holland, at 3 : 4^d. per ell. 
 
 5_ 5X5=25 
 
 16 : 10^ 
 6_ 
 
 4:4: 4|=25 
 0:1: 8^=^ 
 
 39 
 
 4:6: 0^=25^ 
 
 14. 75i ells of diaper, at Is. 3d. per ell. 
 
 Facit, £4:14:4i 
 
 15. 19A ells of damask, at 4s. 3d. per ell. 
 
 Facit, £4:2: lOJ. 
 
 16. 354 ells of dowlas, at Is. 4d. per ell. 
 
 Facit, £2:7:4. 
 
 17. 7i cwt. of Malaga raisins, at £1 : 1 : 6 per cwt. 
 
 Facit, £7:15:10^. 
 
 18. 64 barrels of herrings, at £3 : 15 : 7 per barrel. 
 
 Facit, £24:11 :3^ 
 
 19. 354 cwt. double refined sugar, at £4 : 15 : 6 per cwt. 
 
 Facit, £169 : 10 : 3. 
 
 20. 1544 cwt. of tobacco, at £4 : 17 : 10 per cwt. 
 
 Facit, £755:15:3. 
 
 21. 117i gallons of arrack, at 12s. 6d. per gallon. 
 
 Facit, £73:5: 7i. 
 
 22. 851 cwt. of cheese, at £1 : 7:8 per cwt. 
 
 Facit, £118:12:5. 
 
 23. 291 lb. of fine hyson tea, at £1 : 3 : 6 per lb. 
 
 Facit, £34 : 7 : 4^. 
 
 24. 171 yards of superfine scarlet drab, at £1 : 3 : 6 per yard. 
 
 Facit, £20:17:1^. 
 
 25. 374 yards of rich brocaded silk, at 12s. 4d. per yard. 
 
 Facit, £23 : 2 : 6. 
 
 26. 56f cwt. of sugar, at £2 : 18 : 7 per cwt. 
 
 Facit, £166:4 :7i. 
 
 27. 964 cwt. of currants, at £2 : 15 : 6 per cwt. 
 
 Facit, £267 : 15 : 9. 
 2a 451 lb. of Belladine silk, at 18s. 6d. per lb. 
 
 bushels of wheat, at 4s. 3d. per bushel. 
 
 87| 
 
 per 
 
 D2 
 
 Facit, £18:12: lU 
 
40 
 
 COMPOUND MULTIPLICATION. 
 
 30. 1205 cwt. of hops, at £4 ; 7 : G per cwt. 
 
 Facit, £528 : 5 : 7^. 
 
 31. 407 yards of cloth, at 3s. 9^d. per yard. 
 
 _ Facit, £77 : 3 : 2^. 
 
 32. 729 ells of cloth, at 7s. 7^d. per ell. 
 
 Facit, £277 : 3 : 6^. 
 
 33. 2069 yards of lace, at 9s. 5^d. per yard. 
 
 Facit, £977 : 19 : 10. 
 
 THE APPLICATION. 
 
 1. "What sum of money must be divided amongst 18 men, so 
 that each man may receive £14 : 6 : 8^ ? 
 
 Ans. £258 : : 9. 
 2.^ A p- ivatcer of 250 men took a prize, which amounted to 
 £125 : 15 : 6 to each man ; what was the value of the prize ? 
 
 ^«5. £31443: 15 
 
 3. What is the difference between six dozen dozen, and half a 
 dozen dozen ; and what is their sum and product ? 
 
 Ans. 792 diff. Sum 936, Product 62208. 
 
 4. What difference is there between twice eight and fifty, and 
 twice fifty-eight, and what is their product ? 
 
 Ans. 50 diff 7656 Product. 
 
 5. There are two numbers, the greater of them is 37 times 
 45, and their difference 19 times 4 ; their sum and product are 
 required? ^tis. 3254 Sum, 2645685 Product. 
 
 6. The sum of two numbers is^ 360, the less of them 144 ; 
 what is their product and the square of their difference ? 
 
 Ans. 31104 Product, 5184 Square of their difference. 
 
 7. In an army consisting of 187 squadrons of horse, each 157 
 men, and 207 battalions, each 560 men, how many effective sol- 
 diers, supposing that in 7 hospitals there are 473 sick ? 
 
 Ans. 144806. 
 
 8. What sum did that gentleman receive in doAvry with hif< 
 wife, whose fortune was her wedding suit; her petticoat haviuir 
 two rows of furbelows, each furbelow 87 quills, and in cacli quiO 
 21 guineas ? Ans. £3836 : 14 : 0. 
 
 9. A merchant had £19118 to begin trade with ; for 5 years 
 toorether he cleared £1080 a year ; tlje next 4 years he made good 
 £2715 : 10 : a year ; but the last 3 years he was in tradc"^ he 
 had the misfortune to lose, one year with another, £475: 4:6a 
 year ; wliru v/a:! IiIb real fortune at 12 years' end? 
 
 ' ^n«?. £33984 : 8 : 6. 
 
COMPOUND MULTIPLICATION. 
 
 41 
 
 10. -In some parts of the kingdom, they weigh their coals by a 
 machine in the nature of a steel-yard, waggon and all. Three 
 of these draughts together amount to 137 cwt. 2 qrs. 10 lb., and 
 the tare or weight of the waggon is 13 cwt. 1 qr. ; how many 
 coals had the customer in 12 such draughts ? 
 
 Ans. 391 cwt. 1 qr. 12 lb. 
 
 11. A certain gentleman lays up every year £294: 12: G, 
 and spends daily £1 : 12 : 0. I desire to know what is his an 
 nual income ? Ans. £887 : 15 : 0. 
 
 12. A. tradesman gave his daughter, ^ a marriage portion, a 
 scrutoire, in which there were twelve drawers, in each drawer 
 were six divisons, in each division there were £50, four crown 
 pieces, and eight half-crown pieces , how much had she to her 
 
 ^<''*J"«-, . . ^ws. £3744. 
 
 13. Admitting that I pay eight guineas and half-a-crown for a 
 quarter's rent, and am allowed quarterly 15s. for repairs, what 
 does my apartment cost me annually, and how much in seven 
 y^a^s ? Ans. In 1 year, £31 : 2. In 7, £217 : 14. 
 
 14. A robbery being committed on the highway, an assessment 
 was made on a neighbouring Hundred for the sum of £386 : 15 : 
 6, of which four parishes paid each £37 : 14 : 2, four hamlets 
 £31 : 4 : 2 each, and the four townships £18 : 12 : 6 each ; how 
 much was the deficiency ? Ans. £36 : 12 : 2. 
 
 15. A gentleman, at his decease, left his widow £4560 ; to a 
 pubhc charity he bequeathed £572 : 10 ; to each of his four ne- 
 phews, £750: 10; to each of his four nieces, £375: 12: 6; to 
 thirty poor housekeepers, ten guineas each, and 150 guineas to 
 his executor. What sum must he have been possessed of at the 
 time of his death, to answer all these legacies ? 
 
 ,_ . , . Ans. £10109: 10: 0. 
 
 16. Admit 20 to be the remainder of a division sum, 423 the 
 quotient, the divisor the sum of both, and 19 more, what was the 
 number of the dividend? Ans. 19544«. 
 
 EXAMPLES OF WEIGHTS AND MEASURES. 
 
 (») Multiply 9 lb. 10 oz. 15 dwts. 19 grs. by 9. 
 (') Multiply 23 tons, 9 cwt. 3 qrs. 18 lb. by 7. 
 (3) Multiply 107 yards, 3 qrs. 2 nails, by TO. 
 (*) Multiply 33 ale bar. 2firk, 3 oal. bv 11. ' 
 (5) Multiply 27 beer bar. 2 firk. 4 gal.'3 qts. by 12. 
 (') Multiply no miles, 6 fur. 26 poles, by 12. 
 
 ii 
 I 
 
 !| 
 ll 
 
42 
 
 DIVISION. 
 
 DIVISION OF SEVERAL DENOMINATIONS. 
 
 Rule. Divide the first Denomination on the left hand, and if 
 any remains, multiply it by as many of the next less as make 
 one of that, which add to the next, and divide as before. 
 
 Proof. By Multiplication. 
 
 £ s. d. 
 2)25:2: 4( 
 
 £ s. d. 
 3)37 :»7 : 7( 
 
 £ 5. d. 
 4)57 : 5 : 7( 
 
 n 
 
 £ s. d, 
 5)52 : 7 : 0( 
 
 12: 11 :2 
 
 
 
 
 («) Divide £1407 : 17 : 7 by 243. 
 (s) Divide £700791 : 14 : 4 by 1794. 
 (■') Divide £490981 : 3 : 7^ by 31715. 
 (8) Divide £19743052 : 5 : 7^ by 214723. 
 
 THE APPLICATION. 
 
 1. If a man spends £257 : 2 : 5 in twelve months* time, what 
 is that per month ? Ans. £21 : 8 : 6^. 
 
 2. The clothing of 35 charity boys came to £57 : 3 : 7, what 
 is the expense of each 1 Ans. £1 : 12 : 8. 
 
 3. If I ga-e £37 : 3 : 4^ for nine pieces of cloth, what did I 
 give per piece ? Ans. £4:2:11. 
 
 4 If 20 cwt. of tobacco came to £27 : 5 : 4^, at what rate 
 is that per c« t. ? Ans. £1 : 7 : 3. 
 
 5. What is the value of one hogshead of beer, when 120 are 
 sold for £164 : 17 : 10 ? . Ans. £1:5: 9^. 
 
 6. Bought 72 yards of cloth for £85 : 6 : 0. I desire to know 
 at what rate per yard ? Ans. £1:3: 8^. 
 
 7. Gave £275 : 3 : 4 for 36 bales of cloth, what is that for 2 
 bales '. Ans. £15 : 5 : 8^. 
 
 8. A prize of £7257 : 3 : 6 is to be equally divided amongst 
 500 sailors, what is each man's share ? 
 
 Ans. £14 : 10 : 3^ 
 
 9. There au 2545 bullocks to be divided amongst 509 men, 1 
 desire to know how many each man had, and the value of each 
 man's share, supposing every bullock worth £9 : 14 : 6. 
 
 Ans. 5 bullocks each man, £48 : 12 : 6 each share. 
 
DIVISION. 
 
 13 
 
 id, and if 
 as make 
 e. 
 
 ?. d. 
 
 :0( 
 
 ne, wliftt 
 8:6f. 
 : 7, what 
 12:8. 
 hat did I 
 2: 11. 
 hat rate 
 :7:3. 
 I 120 are 
 5:9f 
 to know 
 
 hat for 2 
 
 3:8J. 
 
 amongst 
 
 3 : 3^ 
 
 9 men, 1 
 3 of each 
 
 S. 
 share. 
 
 10. A gentleman has a garden walled in, containing 9625 
 yards, the breadth was 35 yards, what was the length? 
 
 Ans. 275. 
 
 11. A club in London, consisting of 25 gentlemen, joined for 
 a lottery ticket of £10 value, which came up a prize of £4000. 
 I desire to know what each man contributed, and what each 
 man's share came to ? 
 
 lo A J ^^^' ^^^^ contributed 8s., each share £160. 
 
 12. A trader cleared £1156, equally, in 17 years, how much 
 did he lay by m a year ? ^^5. £68 
 
 ^ 13. Another cleared £2805 in 7^ years, what was his vea'rlv 
 increase of fortune ? J J 
 
 tA ^TTi. , ^^^* £374. 
 
 . oVo, ^* number added to the 43d part of 4429, will raise it 
 to ^40? "^ Ans.^37. 
 
 15.^Divide 20s. between A, B, and C, in such sort that A may, 
 have 2s. less than B, and C 2s more than B ? 
 
 -^ _ , ^715. A 4s. 8d., B 6s. 8d., C 8s. 8d. 
 
 10. 11 there are 1000 men to a regiment, and but 50 officers^ 
 how many private men are there to one officer ? 
 
 Ans. 19. 
 
 17. What number is that, which multiplied by 7847, will 
 make the product 3013248 ? Jns. 384. 
 
 18. The quotient is 1083, the divisor 28604, what was the'di- 
 vidend if the remainder came out 1788? 
 
 Ans. 30979920. 
 
 19. An army, consisting of 20,000 men, took and plunderen 
 a city of £12,000. What was each man's share, the whole 
 being equally divided among them ? 
 
 Ans. 12s> 
 a }^i ^^i P"^^^' '^"^ ^Tf^oney, said Dick to Harry, are worth 12s. 
 8d., but the money is worth seven times the purse. What did 
 the purse contain ? ^^^^ Us, ij, 
 
 21. A merchant bought two lots of tobacc*, which weighed 
 12 cwt. 3 qrs. 15 lb., for £114 : 15 : 6. Their difference, in 
 point of weight, was 1 cwt. 2 qrs. 13 lb., and of price, £7 : 15 : 
 o. 1 desire to know their respective weights and value. 
 
 Ans. Less weight, 5 cwt. 2 qrs. 15 lb. Price, £53 : 10. 
 n- • ?^®^^®^ weight, 7 cwt. 1 qr. Price, £61 : 5 : 6. 
 
 22. Diviae 1000 crowns in such a manner between A. B. and 
 C, that A may receive 129 more than B, and B 178 less'than C. 
 
 ^7?5. A360, B 231, C 409. 
 
44 
 
 BILLS OF PARCELS.. 
 
 EXAMPLES OF WEIGHTS AND MEAflVRE».. 
 
 1 . Divide 83 lb. 5 oz. 10 dwts. 17 gr. by 8. 
 
 2. Divide 29 tons, 17 cvvt. qrs. 18 lb. by 9. 
 
 3. Divide 114 yards, 3 qrs. 2 nails, by 10. 
 
 4. Divide 1017 miles, 6 fur, 38 poles, by 11. 
 
 5. Divide 2019 acres, 3 roods, 29 poles, by 26. 
 
 G. Divide 117 years, 7 months, 3 weeks, 5 days, 11 hours, 2T 
 piinutes, by 37. 
 
 BILLS OF PARCELS. 
 
 4 
 
 12 
 15 
 2 
 14 
 35 
 
 HOSIERS. 
 
 (') Mr. John Thomas, 
 
 Bought of Samuel Green. Mity 1,18^* 
 
 s, di 
 8 Pair of worsted stockings, at.. .4 : 6 per pair £ 
 
 5 Pair of thread ditto 3 : 2 
 
 3 Pair of black silk ditto 14 : 
 
 6 Pair of milled hose 4 : 2 
 
 4 Pair of cotton ditto 7 : 6.... 
 
 2 Yards of fine flannel 1 : 8 per yard 
 
 £7:12:2: 
 
 mercers'. 
 
 (•) Mr. Isaac Grants 
 
 Bought of John Sims. 
 
 5. d. 
 
 May 3, 18 
 
 15 
 18 
 12 
 16 
 13 
 23 
 
 Yards of satin ...at.. .9 : 6 per yard£ 
 
 Yards of flowered silk 17 : 4. 
 
 Yards of rich brocade 19 : 8 
 
 Yards of sarsenet 3 : 2 
 
 Yards of Genoa velvet 27 : 6 , 
 
 Yards of lutestring 6 : 3 
 
 £62 : 2 : 5 
 
 
 18 
 5 
 
 12 
 2 
 4 
 
 17 
 18 
 15 
 16 
 25 
 17 
 
 ■ j'u 
 
urs, ^ 
 
 1,18" 1 
 
 :12:2: 
 
 BILLS OF PARCELS. 
 LINEN drapers'. 
 
 45 
 
 (') Mr. Simon Surety, 
 
 Bought of Josiah Short. 
 
 s. d. 
 
 June 4, 18 
 
 4 Yards of cambric at.. .12 : 6 per yard £ 
 
 12 Yards of muslin 8: 3 
 
 15 Yards of printed linen 5 : 4 
 
 2 Dozen of napkins 2 : 3 each 
 
 14 Ells of diaper 1 : 7 per ell.. 
 
 35 Ells of dowlas 1 : l^.. 
 
 £17:4:6i 
 
 June 14, 18 
 
 MILLINERS*. 
 
 (*) Mrs. Bright, 
 
 Bought of Lucy Brown. 
 
 £ s. d. 
 
 18 Yards of fine lace at...O : 12 : 3 per yard £ 
 
 5 Pair of fine kid gloves : 2 : 2 per pair 
 
 12 Fans of French mounts : 3:6 each 
 
 2 Fine lace tippets 3 : 3:0 
 
 4 Dozen Irish lamb : 1 : 3 per pair. 
 
 6 Sets of knots, : 2 : 6 per set.. 
 
 £23 : 14 : 4 
 
 5, IS 
 
 1:2:5 
 
 
 June 20, 18 
 
 WOOLLEN drapers'. 
 
 (») Mr. Thomas Sage, 
 
 Bought of Ellis Smith. 
 
 £ s. d. 
 
 17 Yards of fine serge at...O : 3 : 9 per yard £ 
 
 18 Yards of drugget ,,.., : 9:0 
 
 15 Yards of superfine scarlet 1 : 2:0 
 
 16 Yards of black : 18 : , 
 
 25 Yards of shalloon : 1 : 9 ..,. 
 
 17 Yards of drab .0 : 17 : 6 
 
 £59 : 5 : 
 
46 
 
 bills of parcels, 
 leather-sellers'. 
 
 (^) Mr. Giles Harris, 
 
 Bought of Abel Smith. 
 
 s. d. 
 
 July I 18 
 
 27 Calfskins at...,3 : 9 per skin £ 
 
 75 Sheep ditto 1 : 7 
 
 36 Coloured ditto 1 : 8 
 
 15 Buck ditto 11 : 6 
 
 17 Russia Hides 10 : 7 
 
 120 Lamb Skins.... 1 : 2^ 
 
 £3S : 17 : 5 
 
 GROCERS 
 
 {') Mr. Richard Groves, 
 
 Bought of Francis Elliot. July 5, 18 
 
 s. d. 
 
 25 lb. of lump sugar at...O : 6i per lb. £ 
 
 2 loaves of double refined, ) • \\l 
 
 weight 15 lb. ) * 
 
 14 lb. of rice : 3 
 
 28 lb. of Malaga raisins : 5 
 
 15 lb. of currants 0: 5^ 
 
 7 lb. of black pepper , 1 : 10 
 
 £3:2: 9^ 
 
 CHEESEMONOERS\ 
 
 (') Mr. Charles Cross, 
 
 Bought of Samuel Grant. 
 
 s, d. 
 
 July 6, 18 
 
 8 lb. of Cambridge butter at...0 : 6 per lb. £ 
 
 17 lb. of new cheese : 4 
 
 ^ Fir. of butter, wt. 28 lb : 5^.. 
 
 5 Cheshire cheeses, 127 lb : 4 
 
 2 Warwickshire ditto, 15 lb : 3 ., 
 
 12 lb. of cream cheese : 6 
 
 £3:14:7 
 
REDUCTION. 
 
 n 
 
 CORN-CI> ^*ni>LERS\ 
 
 C) Mr. Abraham Doyley. 
 
 Bought of Isaac Jones. 
 
 Tares, 19 bushels at...l 
 
 Pease, 18 bushels 3 
 
 Malt, 7 quarters 25 
 
 Hops, 15 lb 1 
 
 Oats, 6 qrs 2 
 
 Beans, 13 bushels 4 
 
 July 20, 18 
 d. 
 10 per bushel £ 
 
 9^ 
 
 per quarter 
 
 5 per lb 
 
 4 per bushel 
 8 
 
 £23 : 7 : 4 
 
 REDUCTION 
 
 Is the bringing or reducing numbers of one denomination into 
 other numbers of another denomination, retaining the same value, 
 and is performed by multiplication and division. 
 
 First, All great names are brought into small, by multiplying 
 with so many of the less as make one of the greater. 
 
 Secondly, All small names are brought into great, by dividing 
 with so many of the. less as make one of the greater. 
 
 A TABLE OF SUCH COINS AS ARE CURRENT IN ENGLAND. 
 
 £ a. d. 
 
 Guinea. 1: i:0 
 
 Half ditto : 10 : 6 
 
 Sovereign 1 : 0:0 
 
 Half ditto 0: 10: 
 
 Crown 0: 5:0 
 
 Half ditto 0: 2:6 
 
 Shilling 0: 1:0 
 
 Note. There are several pieces which speak their own 
 value ; such as sixpence, fourpence, threepence, twopence, 
 penny, halfpenny, farthing. 
 
 rl. In £8, how many sjiillings and pence ? 
 20 
 
 160 shillings. 
 
 1920 
 
^ 
 
 REDUCTION. 
 
 2. in £12, how many shillings, pence, and farthingi? ? 
 
 Alls. 240s. 2880d. 11520 far 
 
 3. In 311520 farthings, how many pounds ? 
 
 Ans. £324 : 10. 
 
 4. How many farthings are there in 21 guineas ? 
 
 Ans. 21168. 
 6. In £17 : 5 : 3^, how many farthings ? Aiis. 16573. 
 
 6. In £25 : 14 : 1, how manv shillings and pence ? 
 
 Ans. 514s. 6169d. 
 
 7. In 17940 pence, how many crowns ? Ans. 299. 
 
 8. In 15 crowns, how many shillings and sixpences ? 
 
 Ans. 75s. 150 sixpences 
 
 9. In 57 half-crowns, how many pence and farthings ? 
 
 Ans. 1710d. 6840 farthings. 
 
 10. In 52 crowns, as many half-crowns, shillings, and pencftj 
 how many farthings ? Ans. 21424. 
 
 11. How many pence, shillings, and pounds, are there in 
 .17280 farthings ? Ans. 4320d. 360s. £18. 
 
 12. How many guineas in 21168 farthings ? 
 
 Ans. 21 guineas. 
 
 13. In 16573 farthings, how many pounds ? 
 
 Ans. £17 : 5 : 3^ 
 
 14. In 6169 pence, how many shillings and pounds ? 
 
 Ans. 514s. £25 : 14 : 1. 
 
 15. In 6840 farthings, how many pence and half-crowns ? 
 
 Ans. 1710d. 57 half-crowns. 
 
 16. In 21424 farthings, how many crowns, half-crowns, shil- 
 ■lings, and pence, and of each an equal number ? Ans. 52. 
 
 17. How many shillings, crowns, and pounds, in 60 guineas ? 
 
 Ans. 1260s. 252 crowns, £63. 
 
 18. Reduce 76 moidores into shillings and pounds ? 
 
 Ans. 2052s. £102 : 12. 
 
 19. Reduce £102 : 12 into shillings and moidores ? 
 
 Ans. 2052s. 76 moidores. 
 
 20. How many shillings, half-crowns, and crowns, are there 
 in £556, and of each an equal number? 
 
 Ans. 1308 each, and 2s. over. 
 
 21. In 1308 half-crowns, as many crowns and shillings, how 
 many pounds ? Ans. £555 : 18. 
 
 22. Seven men brought £15 : 10 each into the mint,^to be ex- 
 changed for guineas, how many must they have in all ? 
 
 Ans. 103 guineas, 7s. over. 
 
REDUCTION. 
 
 49 
 
 23. If 103 guineas and seven shillings are to be divided 
 amongst seven men, how many pounds sterling is that each ? 
 
 Ans, £15 : 10. 
 
 24. A certain person had 25 purses, and in each purse 12 gui- 
 neas, a crown, and a moiilorc, how many pounds sterling had he 
 in all ? 
 
 Ans. £355. 
 
 25. A gentleman, in his will, left £50 to the poor, and ordered 
 that -^ should be given to ancient men, each to have 5s. — ^ to 
 poor women, each to have 2s. 6d. — ^ to poor boys, each to have 
 Is. — }■ to poor girls, each to have 9d. and the remainder to the 
 person who distributed it. I demand how many of each sort 
 there were, and what the person who distributed the money had 
 for his trouble ? 
 
 Ans, 66 men, 100 women, 200 boys, 222 girls, 
 £2 : 13 : 6 for the person's trouble. 
 
 TROY WEIGHT. 
 
 26. In 27 ounces of gold, how many grains ? 
 
 Ans, 12060. 
 
 27. In 12960 grains of gold, how mar.y ounces ? 
 
 Ans, 27. 
 
 28. In 3 lb. 10 oz. 7 dwts. 5 gr. how many grains ? 
 
 Ans. 22253. 
 
 29. In 8 ingots of silver, each weighing 7 lb. 4 oz. 17 dwts. 
 16 gr. how many ounces, pennyweights, and grains ? 
 
 Ans. 711 oz. 14221 dwts. 341304 gr. 
 
 30. How many ingots, of 7 lb. 4 oz. 17 dwts. 15 gr. each, are 
 there in 341304 grains ? Ans. 8 ingots. 
 
 31. Bought 7 ingots of silver, each containing 23 lb. 5 oz. 7 
 dwts. how many grains ? Ans. 945336. 
 
 32. A gentleman sent a tankard to his goldsmith, that weighed 
 60 oz. 8 dwts. and ordered him to make it into spoons, each to 
 weigh 2 oz. 16 dwts. how many had he ? 
 
 Ans. 18. 
 
 33. A gentleman delivered to a goldsmith 137 oz. 6 dwts. 9 
 gr. of silver, and ordered him to make it into tankards of 17 oz. 
 16 dwts. 10 gr. each; spoons of 21 oz. 11 dwts. 13 gr. per doz.. 
 •alts of 3 oz. 10 dwts. each; and forks of 21 oz. 11 dwts. 13 gr. 
 perdoz. and for every tankard to have one salt, a dozen of spoons, 
 and a dozen of forks ; what is the number of each he must have T 
 
 Ans* 2 of each sort, 8 oz. 9 dwts. 9 gr. over. 
 
m 
 
 
 M 
 
 M 
 
 if 
 I ! 
 
 Iji. 
 
 If 
 
 fiO JIEDUCTIOK. 
 
 AVOIRDUPOIS WEIGHT. 
 
 NoTB.— There are several sorts of silk which are wcij^hcJ by a (jreal 
 pound of 24 oz. others by the coninion pound of 10 oz. ; thcrctorc, 
 
 To bring great pounda into common, multiply by 3, and divide by 2, or add 
 one half. 
 
 To bring small pounds into great, multiply by 2, and divide by 3, or subtrM 
 ope third. 
 
 lyings bought and sold by the TaU. 
 
 12 Pieces or things moke 1 Dozen. 
 
 12 Dozen 1 Gross. 
 
 12 Gross, or 144 doz 1 Great Gross. 
 
 24 Sheets 1 auire. 
 
 20 Cluires I Ream. 
 
 2 Rt^ams 1 Bundle. 
 
 I Dozen of Parchment.. 12 Skins. 
 12 Skins 1 Roll. 
 
 34. In 147G9 ounces how many cwt.! o^n o^ n. i «. 
 
 Ana. 8 cwt. qr. 27 lb. I en. 
 
 36. Reduce 8 cwt. qrs. 27 lb. I oz. into qwarters, Pounds and ouncw. 
 
 Ans. 32 qrs. 923 lb. 147b9oz. 
 
 if 
 
 36 Bought 32 bags of hop, each 2 cwt. 1 qr. 14 lb. and anothey of 150 lU. 
 i»ow many cwt. in the whole t ^^ ^^ ^^^ ^ ^^ ^^ ^^ 
 
 37. In 34 ton, 17 cwt. 1 qr. 19 lb. how many pounds 1 ^^ TgUlIb. 
 88. In 547 great pounds, how many common pounds 1 ^^^ ^^ ^^ ^ ^ 
 
 39. In 27 cwt >f raisins, how many parcels of 18 lb. each 1 ^^^ ^^ 
 
 40. In 9 cwt. 2 qrs. 14 lb. of indigo, how many pounds 1 ^^^ ^^ ^^ 
 
 41. Bought 27 bags of hops, each 2 cwt I qr. 15 lb. and one bag of 187 lb. 
 how many cwt in the whole f ^^^ ^^ ^^ 2 ^^ ^q ^^ 
 
 43. How many pounds in 27 hogsheads of tobacco, each weighing neat 8t 
 *wt.1 ilns. S64CO, 
 
 43. In 552 common pounds of silk, how many great pound* 1 ^^^g^g 
 
 . . /• </< tv o ,_ ..«« <tiara in IG CWt 1 QT. 
 
 44. How man^ parceis oi fiugar oi lu i;.. - ---. «. ^.. — 
 
 ^ ^''^ Ans. 113 parcels, and 13 lb. 14 oi. ovef. 
 
 
KF.DIJCTION. 
 
 61 
 
 3, or iul<? 
 r «ubtr«e 
 
 APOTHECARIES' WEIGHT. 
 
 46. In 27 lb. 7 oz. 2 dr. 1 scr. how many grains I 
 
 Ans. 159022. 
 46. ilow many lb. oz. tlr. acr. are there in 159022 frruina ? 
 
 A7ts. 27 lb. 7 oz. 2 dr. 1 scr. 
 
 lb. 1 08. 
 
 mcee. 
 1769 ofc 
 
 of 150 Ik 
 r. 10 lb. 
 
 8111 Ih. 
 
 ib.8<n. 
 
 ns. iQBl 
 
 10781b 
 of 187 lb. 
 
 rs. 10 lb. 
 ng neat 8| 
 
 ?. 36460, 
 
 [ns. 368. 
 cwt 1 or. 
 
 o%. owe». 
 
 CLOTH MEASURE. 
 
 47. In 27 yards, how many nails ? Ans. 432. 
 
 48. In 75 English ells, how many yards ? 
 
 Ans. 93 yard?, 3 qrs. 
 
 49. In 93| yards, how many English ells ? Ans. 75. 
 
 60. In 24 pieces, each containing 32 Flemish ells, how many 
 English ells ? Ans. 460 English ells, 4 qrs. 
 
 61. In 17 pieces of cloth, each 27 Flemish ells, how many 
 yards? Ans. 344 yards, 1 qr. 
 
 62. Bought 27 pieces of English stufT, each 27 ells, how many 
 yards? Ans. 911 yards, 1 qr. 
 
 53. In 911^ yards, how many English ells ? 
 
 Ans. 729. 
 
 54. In 12 bales of cloth, each 25 pieces, each 13 EngliHh ells, 
 how many yards ? Ans. 562f 
 
 LONG MEASURE. 
 
 66. In 57 miles, how many furlong iid poles? 
 
 A71S. HM? furlongs, 18240 poles. 
 
 66. In 7 miles, how many feet, inches, arul barley-corns ? 
 
 Ans. 36960 ft. 413520 in. 1330560 b. corns. 
 
 67. In 18240 poles, how mar\y furlonirs and miles? 
 
 Ans. 456 furlongs, 57 miles. 
 
 58. In "i 2 leagues, how many yards? Ans. 380160. 
 
 59. In 380160 yards, how many miles and leagues ? 
 
 Ans. 216 miles, 72 leagues 
 
 60. If from London to York be accounted 50 leagues, I de- 
 mand how many miles, yards, feet, inches, and barley-corns ? 
 
 Ans. 150 miles, 264000 yards, 792000 feet, 
 9504000 inches, 28512000 barlry-corns. 
 
 61. How often will the wheel of a coach, that is 17 feet in 
 circumference, turn in 100 miles ? 
 
 Ans. 31068j^ times round. 
 
 c2 
 
m 
 
 REDUCTION. 
 
 19 
 
 62. How many barley-corns will reach round the world, the 
 circumference of which is 360 degrees, each degree 69 miles and 
 a half? iln5. 4755S01000 badey-corns. 
 
 LAND MEASUItE. 
 
 63. I'i 27 acres, how many roods and perches ? 
 
 Ans. 108 roods, 4320 perches. 
 
 64. In 4320 perches, how many acres? Ans^, 27* 
 66. A person having a piece of ground,'containing 37 acires, 1 
 
 Sole, has a mind to dispose of 15 acres to A. I dedre to knovir 
 ow many perches he will Iwtve left? 
 
 Ans. %1U 
 
 66. There are four fields to be dii^ded into shai-es of 75 perches 
 each ; the first fieM containing 5 acres ; the second, 4 acres, 2 
 poles ; the third, 7 acres, 3 roods $ and the fourth, 2 acres, 1 rood. 
 I desire to know how many shares are contained therein? 
 
 Ans. 40 shares, 42 perches rem. 
 
 WllSnS MEASURE. 
 
 67. iBought 5 tuns of port wine, how many gallons and pints ? 
 
 Ans. 1260 gallons, 10080 pints. 
 
 68. In 10080 pints, how many tuns ? Ans. 5 tuns. 
 
 69. In 5896 gallons of Canary, how many pipes and hogs- 
 heads, and of each an equal number ? 
 
 Ans. 31 of each, 37 gallons over- 
 
 70. A gentleman ordered his butler to bottle off f of a pipe 
 of French wine into quarts, and the rest into pints. I desire to 
 know how many dozen of each he had ? 
 
 Ans. 28 dozen of each. 
 
 ALE AND BEER MEASURE. 
 
 71. Ih 46 barrels of beer, how many pints . 
 
 Ans. 1324a 
 79. In 10 barrels of ale, how many gallons and quarts ? 
 
 Ans. 320 gals. 1280 qts. 
 *^ In 72 hogsheads of ale, how many barrels ? 
 
 Ans. iOS. 
 ti. In 108 barrels of ale, how many hogsheads ? 
 
 Ane. 1% 
 
 
rid, the 
 lies and 
 orns. 
 
 SINGLE RULE OF THttEB DiaKOT. 
 
 DRY MEASURE. 
 
 53 
 
 ches* 
 
 acfes, 1 
 
 know 
 
 perches 
 Acres, 2 
 
 1 rood, 
 n? 
 rem. 
 
 i pints ? 
 pints, 
 tuns. 
 i hogs- 
 over. 
 r a pipe 
 lesire to 
 
 each. 
 
 75. In 120 quarters of wheat, how many bushels,. pecks, igal 
 Ions, and quarts ? 
 
 Ans. 960 bushels, 3840 pecks, 7680 gallons, 30720 qts. 
 76* In 30720 quarts of corn, how many quarters? 
 
 Ans. 120 
 77. In 20 chaldrons of coals, how mdny pecks? 
 
 Ans. 2880. 
 78* In 273 lasts of corn* how many pecks? 
 
 Ans. 8736a 
 TIME. 
 
 79. In 72015 hours, how many weeks ? 
 
 Ans. 428 weeks, 4 days, 15 hours. 
 
 80. How many days is it since the bhrth of our Saviour, to 
 <3hristmas, 1794 ? Ans. 655258^. 
 
 81. Stowe writes, London was built 1108 years before our 
 Saviour's birth, how many hours is it since to Christmas, 1794 ? 
 
 Ans. 25438032 hours. 
 
 82. From November 17, 1738, to September 12, 1739, how 
 many day 8? ^Tis. 299. 
 
 83. From July 18, 1749, to December 27 of the same year 
 how many days? Ans. 162. 
 
 84. From July 18, 1723, to April 18, 1750, how many years 
 Mid days ? Ans. 26 years, 9770^ days, 
 
 reckoning 365 days 6 hours d yean 
 
 THE SINGLE RULE OF THREE DIRECT, 
 
 324a 
 
 ts? 
 Oqts. 
 
 . lOS. 
 
 e. 72. 
 
 Teacheth by three numbers given to find out a fourth, in such 
 proportion to the third, as tlie' second is to the first, 
 
 Rule. First state the question, that is, place the numbers in 
 such order, that the first and third be of one kind, and the second 
 the same as the number required ; then bring the first and third 
 numbers into one name, and the second into the low>3st term men- 
 tioned. Multiply the second nnd third numbers together, and 
 
 e3 
 
54 
 
 8INGLE RULE OV THREE I^IRECT. 
 
 divide the product by the first, and the quotient will be the an- 
 swer to the question in the same denomination you left the second 
 number in. 
 
 EXAMPLES. 
 
 1. If 1 lb. of siigar cost 4j, what cost 54 lb. 1 
 1:44 ::54 
 4 18 
 
 — Ana. £1:0: Z. 
 
 18 4)972 
 
 12)243 
 
 20s. 3d. 
 
 3. If a eallon of beer cost lOd., what is that per barrel 1 
 
 ^ Ans. £1 ; 10. . 
 
 3. If a pair of shoes cost 4s. 6(1., what will 12 dozen come to % 
 
 Ans. £32 : a 
 
 4. If one yard of cloth cost 158. 6d,, what will 32 yards cost at the sazna 
 rate 1 -Aws- £24 : 16. 
 
 5. If 32 yards of cloth cost £24 : 16, what is the value of a yard 1 
 
 Ans. 15s. 6d. 
 
 6. If I ffive £4 : 18 for 1 cwt. of sugar, at what rate did I buy it per lb. 1 
 
 Ans. lOjd. 
 
 7. If I buy 2a pieces of cloth, each 20 ells, for 12s. Od. per ell, what is the 
 ▼olue of the whole 1 Ans. £250. 
 
 8. What will 25 cwt. 3 qrs. 14 lb. of tobacco come to, at I5jil. per lb. 1 
 
 Ans. £187 : 3 : 3. 
 
 9. Bou'Tht27j yards of muslin, at 6s. 9 id. per yard, what does it amount 
 Ijq'I " Ans. £i) : 5 : 0}, 3 rem. 
 
 10 Bought 17 cwt. 1 or. 14 lb. of iron, at 3id. per lb., wliat docs it come 
 tol " Ans. £20:11:01 
 
 11. If coffee is sold for 5id. per ounce, what must be given for 2 cwt. 1 
 
 yln«. £82 : 2 : 8. 
 
 12. How many yards of cloth may l>e bought for £21 : 11 : li, when 3| 
 yards cost £2 : l4 : '3 ? Ans. 27 yards, 3 qrs. 1 nail, 84 rem. 
 
 %fi Tf 1 nmf nf nh*^«hire cheese cost £1 : 14 : 8. what must I ffive for 3i 
 
 Ibl 
 
 Ans. Is. Id. 
 
 14. Bouffht I cwt. 24 lb. 8 oz. of old lead, at 9s. iier cwt., what docs it come 
 tol " Ans. 10s. lUd. 113 rem. 
 
SIKOLt; RVLB OF THREE DIRECT. 
 
 as» 
 
 13. \i » g. nneman's income is £500 a year, and ho spcnck 19«. 44- per day, 
 liow much does he lay by at the year's end 1 Ans. £147 : 3 : 4. 
 
 16. If I buy 14 yards of cloth for 10 guineas, how many Flemish ella can I 
 buy for £ii83 : 17 : 6 at the same rate 1 
 
 Ans. 504 Fl. ells. 2 qr». 
 
 17. If bOi Flemish ells, 2 quarters, cost £283 : 17 : 6, at what rate did I y&j 
 
 for 14 yards ] 
 
 Ans. 10s. lOd. 
 
 18. Gave £ 1 : 1 : 8 for 3 lb. of coffee, what must bo given for 29 lb. 4 oz 1 
 
 Ans. £10: 11 : 3, 
 
 19. If one English ell 2 qrs. cost 48. 7d. what will 39i yards coet at the same 
 
 ratcl 
 
 Ans. £5:3: 5^, 5 rem. 
 
 '20. If one ounce of gold is worth £5:4:2, what is the worth of one grain 7 
 
 ilns. 2jd. 20 rem. 
 '21. If 14 yards of broad cloth cost £9 : 12, what is the purchase of 75 yeards 1 
 
 iln*. £51 :8:6|,erom. 
 
 22. If 27 yards of Holland cost £5 : 12 : 6, how many ells English can I buy 
 for £1001 ilns.384. 
 
 23. If 1 cwt. cost £12 : 12 : C>, what must I give for 14 cwt. 1 qr. 19 lb. 1 
 
 Ans. £182:0: llj, 8rem. 
 
 34. Bought 7 yards of cloth for 178. 8d. what must be given for 5 pieces, each 
 
 containing 274 yards 1 
 
 iln«. £17 : 7 : 0}, 2 rem. 
 
 25. If 7 oz. 11 dwts. of g' ' ■ h^ worth £35, what is the value of 14 lb. 9 oi 
 12 dwts. 16 gr. at the same ,. I 
 
 Ans. £833 : & : 3}, 552 rem. 
 
 26. A draper bought 420 yards of broad cloth, at the rate of 148. lOjd. per ell 
 English, how much did he pay for the whole 1 
 
 Ans. £250 : 5. 
 
 27. A gentleman bought a wedge of gold, which weighed 14 lb. 3 oz. 8 dwts. 
 for the sum of £514 : 4, at what rate did he pay for it per oz. 1 
 
 Ans. £3. 
 
 28. A grocer bought 4 hogsheads of sugar, each weighing neat 6 cwt. 2 
 qrs. 14 lb. which cost him £:i: 8 : 6 per cwt.; what is the value of the 4 
 hogsheads 1 
 
 Ans. £64 : 5 : 3. 
 
 29. A draper bought 8 packs of cloth, each containing 4 parcels, each })arcel 
 10 pieces, and each piece 2() yards, and gave after the rate of £4 : 16 for 6 yards ; 
 I desire to know what the 8 packs stood him to 1 
 
 Ans. £G65t5. 
 
 30. If 24 lb. of Kusins cost 68. 6d. what will 18 fraib cost, each weighing ueai 
 3 qrs. 18 lb. 1 
 
 Ans. £SM ; 17 : 3. 
 
 31. If I oz. of silver t)e worth 5s. what is the price of 14 ingots, cnch wei|:h- 
 ing 7 lb. 5 oz. 1 ) dwts. 1 Ans. £313 : 5. 
 
 32. What is the price of a pack of wool, weighing 2 cwt. 1 qr, 19 lb. at 8fc. 
 6d. i>er stone 1 
 
 Ans. £8:4: G}, 10 rem. 
 
 QT PrftTtrvKf M /•«»♦ # #iiHj OA IK >n.f fr\\\ari*f\ of CO.' 17 • A TtnY rviri • trKnt line* 
 
 it coi^c to ^ 
 
 Ans.£llk.Z:li 80 rem. 
 
56 
 
 RULE OF THREE INVERSE. 
 
 34. Bought 171 tons of lead, at £14 per ton; paid carnage 
 and other incident charges, £4 : 10. I require the value of the 
 lead, and what it stands me in per lb. ? 
 
 Ans. £2:398 : 10 value ; l^d. 433 rem. per lb. 
 
 35. If a pair of stockings cost 10 groats, how many dozen may 
 I buy for £43 : 6 ? 
 
 Ans. 21 dozen, 7^ pair. 
 
 36. Bought 27 dozen 5 lb. of • andles, after the rate of 17d. 
 per 3 lb. what did they cost me ? 
 
 Ans, £7:15 : 4^, 1^ rem. 
 
 37. If an ounce of fine gold is sold for £3 : 10, what come 7 
 ingots to, each weighing 3 lb. 7 oz. 14 dwts. 21 gr.^ at the same 
 price ? Ans. £1U71 : 14 : 5^. 
 
 39. If my horse stands me in 9^d. per day keeping, what will 
 be tlie charge of 1 1 horses for the year ? 
 
 Ans. £159 : 18 : 6^. 
 
 39. A factor bought 86 pieces of stuff, which cost him £617 : 
 19 : 4, at 4s. lOd. per yard ; I demand how many yards there 
 were, and how many ells English in a piece ? 
 
 Ans. 2143^ yards, 56 rem. and 19 ells, 4 quarters, 
 2 nails, 61 rem. in a piece. 
 
 40. A gentleman hath an annuity of £896 : 17 per annum. 
 I desire to know how much he may spend daily, that at the yearns 
 end he may lay up 200 guineas, and give to the poor quarterly 
 40 moidores? Ans. £1 : 14 : 8, 176 rem. 
 
 THE RULE OF THREE INVERSE. 
 
 Inverse Proportion is, when more requires less, and less re- 
 quires more. More requires less, is when the third term is great- 
 er than the first, and requires the fourth term to be less than the 
 second. And less requires more, is when the third term is less^ 
 than the first, and requires the fourth term to be greater thfui: 
 tlie second. 
 
 Rule. — Multiply the first and second terms together, and di- 
 vide the product by the third, the quotient will bear such propor 
 tion to the second as the first does to the thiid.. 
 
RUI.fi or TBREB INTEMi' 
 
 m 
 
 EXAMPLES. 
 
 h l( 8 men can do a piece of work in 12 days, hovr many 
 days can 16 men perform the same in ? 4n9* 6 dtiy«. 
 
 8 . 12 . . 16 . e 
 
 8 
 
 16)96(6 days. 
 
 2. If 54 men can build a house in 90 days, how many can do 
 Ihe same in 50 days ? 
 
 Ans, 97^ men. 
 
 3. If, when a peck of wheat is sold for 28., the penny loaf 
 weighs 8 oz., how much must it weigh when the peck is worth 
 but Is. 6d. ? 
 
 Ans. lOf oz. 
 
 4. How many pieces of money, of 20s. value, are equal to 
 240 pieces of 128. each ? Ans. 144. 
 
 5. How many yards, of three quarters wide, are equal in mea- 
 sure to 30 yards, of 5 quarters wide ? Ans. 50. 
 
 6. if I lend my friend £200 for 12 months, how long ought 
 he to lend me £150, to requite my kindness ? 
 
 Ans. 16 months. 
 
 7. If for 24s. I have 1200 lb. carried 36 miles, how many 
 pounds can I have carried 24 miles for the same money ? 
 
 Ans. 1800 lb. 
 
 8. If 108 workmen finish a piece of work in 12 days, how 
 nany are sufficient to finish it in 3 days ? 
 
 Ans. 432. 
 
 9. An army besieging a town, in which were 1000 soldiers, 
 with provisions for 3 months, how many soldiers departed, when 
 the provisions lasted them 6 months ? 
 
 Ans. 500. 
 
 10. If £20 worth of wine is sufficient to serve aft ordinary of 
 100 men, when the tiiu is sold for £30, how many will £20 
 worth suffice, when the tun is sold but for £24 ? 
 
 An!^. 125. 
 
 11. A courier makes a journey in 24 days, when the day is 
 but 12 hours long, how many days will he be going the same- 
 journey, when the day is 10 aours long? 
 
 Ans. 18 days... 
 
58 
 
 DbVBLG RULE OF THREE. 
 
 12. How much plush is sufficient for a cloak, which has in it 
 4 yards, of Tquaiters wide, of stuff, for the lining, the plush beiag 
 but 3 quarters wide ? 
 
 Ans. 91- yards. 
 
 13. If 14 pioneers make a trench in 18 days, how many dayt 
 will 34 men take to do the same ? 
 
 Ans. 7 days, 4 hours, 50 min. -,-V, at 12 hours for a day. 
 
 14. Borrowed of my friend £()4 for 8 months, and he had oc- 
 casion another time to borrow of me for 12 months, how much 
 must I lend him to requite his former kiridness to me ? 
 
 Ans. £42 : 13 : 4. 
 
 15. A regiment of soldiers, consisting of 1000 men, are to have 
 new coats, each coat to contain 2A yards of cloth, 5 quarters wide, 
 and to be lined with shalloon of 3 quarters wide ; I demand how 
 many yards of shalloon will line them ? 
 
 Ans. 41(50 yards, 2 qrs. 2 nails. 2 rem 
 
 THE DOUBLE RULE OF THREE, 
 
 Is so called because it is composed of 5 numbers given to find a 
 6th, which, if the proportion is direct, mupt bear such a proportion 
 to the 4th and 5th, as the 3d bears to the 1st and 2d. But if in- 
 verse, the 0th number must bear such pro])ortion to the 4th and 
 5th, as the 1st bears to the '2d and lid. The three first terms are 
 a supposition; the two Uif^t, a demand. 
 
 Rule 1. Let the principal cause of loss or gain, interest or 
 decrease, action or passion, be put in tlie first place. 
 
 2. Let that wliich betokenctli time, distance of place, and the 
 like, be in the second place, and the remaining one in the third! 
 
 3. Place the other two terms under tlieir like in the supposi- 
 tion. 
 
 4. If the blank falls under the third term, multiply the first and 
 second terms for a divisor, and the other three for a dividend. 
 But, 
 
 5. If the blank falls under the first or second term, multiply 
 ♦}w> fl»ii«/l niul fourth terms for a divisor, ?ind the other three fo? 
 the dividend, and the quotient will be the answer. 
 
 Proof. By two single rules of tlirec. 
 
DOUBLE RULE OF THREE. 
 
 09 
 
 EXAMPLES. 
 
 1 . If 14 horses eat 5G bushels of oats in 16 days, how many busheb will b» 
 sufficient fur 20 horses for 24 days 1 
 
 By two single rules. ^ or in one stating, worked thus ; 
 
 hor. bu. hor. Iiu. | hor. days. bu. 
 
 bu. 
 
 1. As 14 . 50 . . 20 . 80 
 
 days. bu. days. bu. 
 
 2 As IC . 80 . . 24 . 120 
 
 
 14.16.56 56X20X24 
 
 20.24.— =120 
 
 14X16 
 
 2. If 8 men in 14 days can mow 112 acres of grass, how many mea must 
 there be to mow 2000 acres in 10 daysl 
 
 acres, days, acres, days. 
 
 1. As 112 . 14 . . 2000 . 250 
 
 days. men. days. men. 
 
 2. As 250 . 8 . . 10 . 200 
 
 men. days, acres. 
 8 . 14 . 113 . 8 X 14 X 2000 
 
 =200 
 
 - . 10 . 2900 112X10 
 
 3. If £100 in 12 months gain £G interest, how much will £75 gain kt 9 
 months 1 Ans. £3:7: 6. 
 
 4. If a carrier receives £2 : 2 for the carriage of 3 cwt. 150 miles, how much 
 ought he to receive for tbis carriage of 7 cwt. 3 qrs. 14 lb. for 50 miles 1 
 
 Ans. 1 : 16 : 9. 
 
 5. If a regiment of soldiers, consisting of 136 men, consume 351 quarters of 
 wheat in 108 dajs, how many quarters of wheat will 11232 soldiers consume in 
 56 days ] 
 
 Ans. 15031 qrs. 864 rem. 
 
 6. If 40 acres of grass be mowed by 8 men in 7 days, how many acres can 
 be mowed by 24 men in 28 days 'i Ans. 480. 
 
 7. If 40s. will pay 8 men for 5 days' work, how much will pay 32 men fur 
 84 days' work 1 Ans. £38 : 8. 
 
 8. If £100 in 12 months gain £6 interest, what principal will gain £3:7: 
 6 in 9 months 1 Ans. £75. 
 
 9. If a regiment, consisting of 939 soldiers, consume 351 qrs. of wheat in 168 
 days, how many soldiers will consume 1404 qrs. m 56 days 1 
 
 Ans. 11968. 
 
 10. If a family consisting of 7 persons, drink out 2 kilJerkins of beer in 12 
 lays, how many kilderkins will another family of 14 persons drink out in 8 
 daysl Ans. 2 kil. 12 gal. 
 
 11. If the carriage of GO cvrt. 20 miles, cost £14 : 10, what weight can I 
 Lave carried 30 miles for £5 : 8 : 9, at the same rate of carriage 1 
 
 Ans. 15 cwt. 
 
 12. If 2 horses cat 8 bushels of oats in 16 days, how many horses will eat up 
 3000 quarters in 24 days 1 
 
 Ana. 4000. 
 
 13. If £100 in 12 inonlbs gaiii £7 inU^rcsl, wba 'm thi^ iuiiirtfit of £571 fo* 
 6 years 1 
 
 Ans. £239; 16:41,20 rem. 
 
60' 
 
 fRACTICE. 
 
 14. If I pay 10s. for the carriage of 2 tons 6 miles, whatmiui 
 I pay for the carriage of 12 tons, 17 cwt. 17 miles? 
 
 Ans. £9 i2:0^. 
 
 PRACTICE, 
 
 Is so called from the general use thereof by all persons concern 
 ed in trade and business. 
 
 All questions in this rule are performed by taking aliquot, ov 
 even parts, by which means many tedious reductions are avoided , 
 the table of which is as follows : — 
 
 Of 
 
 10: 
 6: 
 5: 
 4: 
 3: 
 2: 
 2: 
 1: 
 
 a Pound. 
 d. 
 
 \j • • •IS*** 2 
 
 a i 
 
 i 
 
 
 
 4 
 
 i 
 
 X 
 ••••6 
 
 6 i 
 
 0. 
 
 8. 
 
 1 
 -JL. 
 13 
 
 Of a shilling. 
 d 
 
 4 
 
 3 i 
 
 2 
 
 H 
 
 1 
 
 JL 
 3 
 
 J. 
 6 
 JL 
 8 
 
 -J- 
 13 
 
 Of a Ton. 
 cwt. 
 
 5. i 
 
 4. 
 
 3i 
 
 2 
 
 X 
 6 
 X 
 8 
 
 10 
 
 Of a Hundred. 
 
 ors. lb. 
 
 2 or 56 is f 
 
 1 or 28 i 
 
 14 i 
 
 Of a Quarter. 
 
 14 lb i 
 
 7 i 
 
 4 4 
 
 3^ i 
 
 Rule 1. When the price is less than a penny, divide by the 
 aliquot parts that are in a penny ; then by 12 and 20, it will be 
 the answer. 
 
 (J.)iisi)57041b. at 4: 
 12)1426 
 
 2|0)ni&:10 
 Facit,£5:18: 10 
 
 (2) 7695 at ^ 
 Facit, £16:0: 7^ 
 
 (3) 5470 at?. 
 Facit, £11 :7:11 
 
 (4) 6547 at I 
 Facit, £20 : 9 : 2i 
 
 (S)4573at| 
 Facit, £14 : 5 : 9^ 
 
 Rule 2, When thn price is less then a shillinff, take the ali- 
 quot part or parts that'ure in a shilling, add them together, and 
 divide bv 20, as before 
 
PRACTICE. 
 
 61 
 
 i 
 
 r. 
 
 i 
 i 
 
 JL 
 
 '7 
 
 JL 
 
 8 
 
 (»)is-iV764Tatld. 
 2|0)63|8:11 
 
 Facit, £31 :8: U 
 («)lis-iV3751atlid 
 
 fisi 312:7 
 
 78: 1| 
 
 3|0)3910 : 8^ 
 
 Facit, £19: 10 ;8J. 
 
 (^) 54325 at Hd. 
 Facit, £339: 10: 7^. 
 
 («)6254atHd. 
 Facit, £45: 12:0^; 
 
 (5)2351 at 2d. 
 Facil, £19: 11 : 10. 
 
 («)7210at2id 
 Facit, £67:11:10^. 
 
 (')2710at2^d. 
 Facit, £28:4: 7. 
 
 (8)3350 at 2^d. 
 Facit, £37 : 4 : 9^. 
 
 (9) 2715 at 3d. 
 Facit, £33 : 18 : 9. 
 
 (^»)7062at3id. 
 Facit, £95 : 12 : 1^. 
 
 (»')2147at3id. 
 Facit, £31 : 6 : 2|^. 
 
 (»-^)7000at3H 
 Facit, £109 : 7 : 6. 
 
 (>»)3257at4d. 
 Facit, £54 : 6 : 8. 
 
 ('♦)2056at4^d. 
 Facit, £36 : 8 : 2. 
 
 (»°)3752at4id. 
 Facit, £70: 7:0. 
 
 (»'»)2107at4|d. 
 Facit, £41: 14 :0i. 
 
 (»')32I0at5d. 
 Facit, £66: 17:6. 
 
 (»«)2715at5^d. 
 Facit, £59 : 7 : 9^. 
 
 (»»)3120at5id. 
 Facit, £71 : 10:0. 
 
 («'»)7521 atSH 
 Facit,£180:3:9i 
 
 (2 1)3271 at6d. 
 Facit, £81 : 15:6. 
 
 (2 2) 7914 at 6H 
 Facit, £206: 1:10A. 
 
 (2 3)3250ut6^d. 
 Facit, £83 : : 5. 
 
 (2 *) 2708 at Of d. 
 Facit, £76 : 3 : 3. 
 
 (2'-')3271 at7d. 
 Facit, £95 : 8 : 1. 
 
 (2«)3254at7id. 
 Facit, £98:5: 11|. 
 
 (2 7)2701 at7<^d. 
 Facit, £84:8: 1|. 
 F 
 
 (i8)37l4at7|d. 
 Facit,£119:18:7i. 
 
 (2»)2710at8d. 
 Facit, £90 : 6 : 8. 
 
 (3 0)35l4at8id. 
 Facit, £120: 15: 10^. 
 
 (3')2759at8id. 
 Facit, £97 : 14 : 3J. 
 
 (»2)9872at8|d. 
 Facit, £359:8:4. 
 
 ('9)5272 at 9d 
 Facit, £197 : 14 : 0. 
 
 (^*)G325at9id. 
 Facit, £243: 15 :6i. 
 
 (»«)7924at9^d. 
 Facit, £313:13:2. 
 
 (3«)2150at9|d. 
 Facit, £87 : 6 : 10^. 
 
 (3-)r)32oat lOd. 
 Facit, £263: 10: 10. 
 
 (3s)572-4atlO:Jd. 
 Facit, £244 : 9 : 3. 
 
 (3 3)6327atlOid. 
 Facit, £270 : 4 : 3|. 
 
 (*«)3254atlOJd. 
 Facit, £142 : 7 : 3. 
 
 (^')729latl0|d. 
 Facit, £326: 11: 6^. 
 
 (*2) 3256 at lid. 
 Facit, £149: 4:8. 
 
69< 
 
 PHACTlCtJ. 
 
 i*')??^^! allied. |(**)3754atnid. \r'^)rm^tUid 
 Facit, £340 : : 7i. | Faeit, £179 : l| : 7. | Facit! S^?5 ! U. 
 
 Rule 3. When the price is more than one shilling, and less 
 than two, take the part or parts, with so much of^ie Vyel 
 price as 18 more than a shilling, which add to the given L^^^^^^ 
 and divide by 20, it will give the answer ^ quantity, 
 
 (')iTV210(Jatl2|d. 
 43 : 10^ 
 
 2|0)21 1|9 : 10^ 
 
 (')i«V37]5atl2^d. 
 154 : 9i 
 
 2|0)3S6i9 : 9^^ 
 
 (0 2712 at 12|d. 
 Facit, £144 : 1 : 6. 
 
 Facit, £107 : 9 : 10^. I Facit, £193 ; 9 : 9^. 
 
 (0 3215 at Is. Hd. 
 Facit, £177:9: lOi 
 
 (0 2790'itls. I^d7 
 Facit, £156 : 18 : 9. 
 
 7904 at Is. l^d. 
 Facit, £452 : 16 : 8. 
 
 r03254atls.3|d. 
 Facit, £213: ).0: 10^. 
 
 CO 2915 at Is. 4d~ 
 Facit, £194:0:8. 
 
 (0 2107 at Is. Id. 
 Facit, £114:2: 7. 
 
 (0 3750 at Is. 2d. 
 Facit, £218 : 15 : 0. 
 
 CO 3270 at Is. 4fd. 
 Facit, £221 : 8 : 1^. 
 
 C0 7103atls.6|d. 
 Facit, £540 : 2 . 5|. 
 
 ('^03254atld.6^d. 
 Facit, £250 : 16 : 7. 
 
 CO 7925 at Is. 6fd. 
 Facit, £619 ; 2 : 9|. 
 
 (0 3291atls. 2id. 
 Facit, £195:8 : 0:^ 
 
 ("^)925l"^ir2^d~ 
 Facit, £559: I : H. 
 
 ("^0^725071172^17 
 Facit^£4l5;ll;5j. 
 
 C0 75"977T77k 
 
 Facit, £474 : 8 : 9. 
 
 CO 6325 at Is. 3^d! 
 Facit, £401 : I8:0|. 
 
 (J ' )^7Jun73H 
 
 CO 7059 at Is. 4^d. 
 Facit, £485 : : 1^. 
 
 CO 2750 at Is. 4|d. 
 Facit, £191: 18:0^. 
 
 (^0 37257tll"5dir 
 Facit, £263 : 17 : 1. 
 
 CO 7250 at U.&Jd. 
 Facit, £521 : 1 : 10|. 
 
 {' 'T25977rrsT5idT 
 Facit, £189 : 7 : 3.1. 
 
 (-0 ^271 at Is. 7d. 
 Facit, £733 : 19 : 1. 
 
 ('^0 72I0atls. 7H 
 Facit, £578:6: 0|. 
 
 (^OSSlTatlTTid; 
 Facit, £187 : 13 : 9. 
 
 COssoTTls. 7|d. 
 
 Facii, £206 : 1:2. 
 
 ('07l727tTr8d.'' 
 Facit, £596 : : 0. 
 
 C ' ) 72 10 at 1 s. 5id. j ( 3 2905 at I s. 8^d. 
 I;ac^t^£533 : 4 : 9^ Facit, £245 : 2 : 2^. 
 
 
niACTlOB, 
 
 63 
 
 [*\^n^ ft W. I(*«) 1071 at l8. lOd. I(*M2105atl8 lUA 
 
 ('"')3l04atls. 9(1. 
 Facit, £184 : 2 : 0. 
 
 (*')5300atls.l04d. 
 Facit, £482 : 1 : 8. 
 
 (•')2571atl3.9id. 
 Facit, £227 : 12 : 9|. 
 
 (»»)2104atls.9^(L 
 Facit, £188 : 9 ; 8. 
 
 (•»)7506atl8. 9H 
 Facit, £680 ; 4 : 7f 
 
 (*'^)21l7atl8.10^d. 
 Facit, £198 : 9 : 4^. 
 
 r^) 1007 at Is. 10^ 
 Facit, £95 : 9 : Ij. 
 
 (**)500pat Is. lid. 
 Facit, £479 : 3 : 4. 
 
 (^MlOOOatls.lUd. 
 Facit, £98 : 10 : K 
 
 (*02705atl8.11|d. 
 Facit, 267 : 13 : 7if. 
 
 (^«75000atl8.1Ud, 
 Facit, £489: 11:8. 
 
 (*'')4000atls.llfd. 
 Facit, £395 : 10 : 8. 
 
 
 2750 at 2s. 
 Facit, £275 : : 0. 
 
 (»)3254at4s. 
 Facit, £050 : 16 : 0. 
 
 P2102atl08. 1(^)1075 at IBs. 
 Facit, £1051 ; ; . j Facit, £860 : : 0. 
 
 (')2101 at 12^. 
 Facit, £1260:12:0. 
 
 2710 at 6s. 
 Facit, £813 : : 0. 
 
 {*) 1572 at 8s. 
 
 ('")l621atl8s. 
 Fat t, £1458: 18:0. 
 
 Note. When the 
 
 (')527I at 14s. 
 
 Facit, £3689 : 14 : 0. price is lOs. take half 
 
 of the quantity, and 
 if any remains, it is 
 
 10s. 
 
 («) 3123 at 16s. 
 
 Facit, £628 : 16 : 0. i Facit, £24{)8 : 8 : 0. 
 
 Rule 5. When the price consists of odd shillings, multiply 
 the given quantity by the price, and divide by 20, the quotient 
 will be the answer. 
 
 ( ' ) 2703 at Is. 
 Facit, £135 .3:0. 
 
 (=) 3270 at 3s. 
 3 
 
 2|0)981|0 
 
 Facit, £490 : 10 : 
 P2 
 
 (3)3271 at 5s. 
 Facit, £817 : 15 . a 
 
64 
 
 PRACTICE. 
 
 («)2715at78. 
 Facit, £950 : 6 : 0. 
 
 (»)3214 at 98. 
 Facit, £1446 : 6 : 0. 
 
 (')3179atl3«. 
 Facit, £3066 : 7 : 0. 
 
 (8) 2150 at 15s. 
 Facit, £1612:10:0. 
 
 (•)2710at lis. 
 Facit, £1490:10:0. 
 
 (»»)2160att98. 
 Facit, £2042: 10 :l» 
 
 (»')7l57atl98. 
 Faeit, £6799 : 3 : i' 
 
 (») 3142 at 178. 
 Facit, £2670: 14:0. 
 
 Note. When the price is 5s., divide the quantity by 4, ani 
 if any remain, it is 5s. ' 
 
 Rule 6. When the price is shillings and pence, and they the 
 aliquot part of a pound, divide by the aliquot part, and it will 
 give the answer at once ; but if they are not an aliquot part, 
 then multiply the quantity by the shillings, and take parts for 
 the irest, add them iygcther, and divide by 20. 
 
 (»)7614at48. 7d. 
 Facit, £1721 : 19:2. 
 
 6:8 
 
 2 
 
 2j0 
 
 i 
 
 i 
 
 (•)2710at6s. 8d. 
 Facit, £903 : 6 : 8. 
 
 ('*)3150at39. 4d. 
 Facit, £525 : : 0. 
 
 (»)2715at2». 6d. 
 Facit, £339 : 7 : 0. 
 
 («)7150atls. 8d. 
 Facit, £595 : 16 : 8. 
 
 («)3215at ls.4d. 
 Facit, £214:6:8. 
 
 ('')7211 at Is. 3d. 
 Facit, £450 : 13 : 9. 
 
 ('r2710"at3s. 2d. 
 3 
 
 8130 
 451 :8 
 
 85Sil :8 
 Facit £429 
 
 1 :8. 
 
 (») 2517 at 5s. 3d. 
 Facit, £660 : 14 : 3. 
 
 (,0) 
 
 Fac 
 
 {'') 
 
 1 1 
 Fac 
 
 Fac 
 
 (13) 
 
 Fac 
 
 Fac 
 
 (16) 
 
 Fac 
 
 (la) 
 Fac 
 
 Fac 
 
 2547 at 7s. S^d. 
 t, £928: 11: 10^. 
 
 3271 at 5s. 9^d. 
 t, £943: 16:4i 
 
 2103 at 15s. 4^d. 
 t, £1616: 13: 7^. 
 
 7152 at 17s. 65d 
 t, £6280 : 7 : 0. 
 
 2510atl4:7ild. 
 t, £1832: 16: 5^. 
 
 3715 at 9s. 4 id. 
 t, £1741 :8:"U,. 
 
 2572atl3:7^d. 
 t, £1752 : 3 : 6. 
 
 72.51 at Hs.8id. 
 t, £5324: 19 0% 
 
l^RACTIOE. 
 
 <V5 
 
 |(»») 3210 at 158. 73d. 
 |Facit,£2511.3.y. 
 
 |(»«)27!0atl98. 2i<i 
 iFacit. £2002.14.7. 
 
 RtLG 7. Ist, When the price is pounds and shillings, multiply 
 the quantity by the pounds, and proceed with the shillings, il 
 they are even, as the fourth rule ; if odd, take the aliquot parts^ 
 add them together, the sum will be the answer. 
 
 2d!y, When pounds, shillingj*, and pence, and the shillings and 
 pence the aliquot parts of a pound, multiply the quajitity by the 
 pounds, and take parts for the re^t. 
 
 3dly, When the price is pounds, shillings, pence* and far* 
 things, and the shillings and pence are not the ali juot parts of a 
 pound reduce the pounds and shillings into shillings,, multiply 
 the quantity by the shillings, take parts f^.. 1? *^ rcst^add them: 
 together, and divide by 20. 
 
 Note. When the given quantity co.:s:-t9ci' no more than, 
 tliree figures, proceed as in Compound Mu ^wi^ation. 
 
 «. d 
 2.01 
 
 \ 
 
 (») 7215 at £1.4.0 
 7 
 
 
 60505 
 1443 
 
 
 £51948 
 
 JL 
 
 8 
 
 («)2104at£5.a.O 
 
 i 
 
 10520 
 263 
 52.12 
 
 
 £10835.12 
 
 
 () 2107 at £2. 8.0. 
 Facit, £5050 . 10 . 0. 
 
 
 (<) 7156 at £5. 0.0. 
 Facit, £37926. 16.0. 
 
 & 
 
 li 
 
 h 
 
 a|Oj 
 
 1^3 
 
 (»)2730at£2.3.7i.. 
 43 
 
 116530. 
 1.355 
 338. »: 
 
 11822|3.9 
 
 Pack, £5911.3.0. 
 
 (*)3215at£1.17.0- 
 Facit, £5947 . 16 0. 
 
 (.')2107at£1.13.0. 
 Facit, £3476. IKO. 
 
 («) 3215 at £4. 6. 8. 
 Facit, £13931. 13. 4. 
 
 (9) 2154 at £7. 1.3. 
 Facit, £15212. 12. «. 
 
m 
 
 PRACTICE, 
 
 (»»)2701at£2.3.4. 
 Facit, £585JJ .3.4. 
 
 ('»)2715at£1.17.2i. 
 Facit, £5051 .0.lh. 
 
 (»2)2157at£3.15.2i. 
 Facit, £8108. 19.5^. 
 
 (»')3210 at £1.18.61. 
 Facit, £6180 . 5 . 1^. 
 
 (»«)2157at£2.7.4|. 
 Facit, £5100. 7. 10^. 
 
 (»»)l42at£1.15.ai. 
 Facit, £250 . 2 . 6^. 
 
 ('«)Vi5at£15.14.7|. 
 Facit, £1494 . 7 . 4|. 
 
 (")37at£1.19.5i 
 Facit, £73.0.' 8|. 
 
 (»«)2175at£2.15.4i. 
 Facit, £6022 . . 7^. 
 
 (»»)2150at£17.16.1^ 
 Facit, £38283.8.0, 
 
 Rule 8. When the price and quantity given are of several 
 denominations, multiply the price by the integers, and take parts 
 with the parts of the integers for the rest. 
 
 I. At £3.17.6 per cwt., what is the value of 25 cwt. 2 qrs. 14 lb. of tobacco 1 
 
 £3.17.6 
 
 5X5=25 
 
 lb. 
 14 
 
 19. 7.6 
 5 
 
 96.17.6 
 1.18.9 
 
 9.8J 
 
 99.5. Hi 
 
 2. At £1 . 4 .9 per cwt., what comes 17 cwt. 1 qr. 17 lb. of 
 cheese to? ylns. £21 . 10.8. 
 
 S. Sold 85 cwt. 1 qr. 10 lb. of cheese, at CI . 7 . 8 per cvi't, 
 what does it come to ? Arts. £1 18 . 1 . 0|. 
 
 4. Hops at £4 . 5 . 8 per cwt., what must be given for 72 cwt 
 1 qr- IS lb.? 7l7i5. £310.3.2. 
 
 5. At £1 . 1 . 4 per cwt., lyhat is the value of 27 cwt, 2 qrs, 
 15 lb. of Malaga raisins ? 
 
 ^7Z5. £29.9.6i. 
 
 fi. Rr»iia-f»f 7Q rnrt Q n\-a TO IK nC m.,>~ 
 
 cwl., what did I give for the whole ? 
 
 ^ns. £227.14. 
 
 uixis, ai, v~.>-.^ . 1 * . ;? pur 
 
TARE AND TRET. 
 
 W 
 
 it. Sold 56 cwt. 1 qr. 17 lb. of sugar, at £2 : 15 : 9 the cwu. 
 what cioes it come to? Ans. £157 : 4 : 44. 
 
 S. Tobacco at £3 : 17 : 10 the cwt., what is the wcyrth of 07 
 cwt. 15 lb. ? Ans. £378 : : 3. 
 
 9. At £4 : 14 : 6 the cwt., what is the value of 37 cwt. 2 qrs. 
 13 lb. of double refined sugar 1 
 
 Ans. £177 : 14 : 8^ 
 
 10. Bought sugar at £3 : 14 : 6 the cwt., Avhat did I give for 
 15 cwt. 1 qr. 10 lb. ? Ans. £57 : 2 : 9. 
 
 11. At £4 : 15 : 4 the cwt., the value of 172 cwt. 3 qrs. 12 lb. 
 of tobacco is required? Ans. £823 : 19 : 0^. 
 
 12. Soap at £3 : 11 : 6 the cwt., what is the value of o3 cwt. 
 171b.? ^ws. £190 : : 4. 
 
 TARE AND TRET. 
 
 The allowances usually made in this Weight, are Tare^ TVcf, 
 
 and Cloff, 
 
 Tare is an allowance made to the buyer for the weight of the 
 box, barrel, bag, &c., which contains the goods bought, and ia 
 either 
 
 At so much per box, bag, barrel, &.c. 
 
 At so much per cwt., or 
 
 At so much in the gross weight. 
 
 Tret is an allowance of 4 lb. in every 101 lb. for waste, dust, 
 &.C., made by the merchant to the buyer. 
 
 Cloff is an allowance of 2 lb. to the citizens of London, on 
 every draught above 3 cwt. on some sort of goods. 
 
 Gross weight is the whole weight of any sort of goods, and 
 that which contains it. 
 
 Suttle is when part of the allowance is deducted from the gross. 
 
 Neat is the pure weight, when all allowances are deducted. 
 
 Rule 1. Wh^n the tare is at so much nor hnv. barrel, &C., 
 multiply the number of bags, barrels, &c. l)y the tare, and sub- 
 tract the product from the gross, the remainder is neat. 
 
06 
 
 TARE AND TRET. 
 
 Note. To reduce Pounds into Gallons, multiply by ^ and 
 divide by 15. 
 
 1. In 7 ffaiN of raisins, each weighing 6 cwt. 2 qrs. 51b. gross, 
 tare at 23lb. per frail, how much neat weight? 
 
 Arts. 37 cwt 1 qr. 14 lb. 
 23 ft. 2. 5- or, 5. 2. 5 
 
 7 7 S3 
 
 4 
 
 58)161(5 38.3. 7=gro6». 6.1.10 
 
 140 1.1.2l=tare 7 
 
 1.1 
 
 21 37.1.14=neal 37.1.14 
 
 3. What is the neat weight of 25 hogsheads of tobacco, weigh- 
 ing gross 163 cwt. 2 qrs. 15 lb., tare 100 lb. per hogshead? 
 
 Ans. 141 cwt. 1 qr. 7 lb. 
 
 3. In 16 bags of pepper, each 85 lb. 4 oz. gross, taic per bag 
 3 lb. 5 oz. how hiany pounds neat ? Ans, 1311. 
 
 Rule 2. When the tare is at so much in the whole gross 
 weight, subtract the given tare from the gross, the remainder if 
 neat. 
 
 4. What is tlie neat weight of 5 hogsheads of tobacco, weigh- 
 ing gross 75 cwt. 1 qr. 14 lb., tare in the whole 752 lb. ? 
 
 Ans. 68 cwt. 2 qrs. 18 lb. 
 
 5. In 75 barrels of figs, each 2 qrs. 27 lb. gross, tare in the 
 whole 697 lb. how much neat weight ? 
 
 Ans. 50 cwt. 1 qr. 
 
 Rule 3. When the tare is at so much per cwt., divide the 
 gross weight by the aliquot parts of a cwt., which subtract from 
 the gross, the remainder is neat. 
 
 Note. 7 lb. is -jV, 8 lb. is -^, 14 lb. is i, 16 lb. is -f. 
 
 6. What is the neat weight of 18 butts of currants, each 8 cwt 
 2 qr;?. 5 lb., tare at 14 lb. per cwt. ? / 
 
 8.2.5 
 
 9x^13 
 
 76 
 
 3 . 17 
 2 
 
 4=i 153 .3. 6 
 19 . . 25} 
 
 134 . 2 . 8| 
 
tARB AND TRET. 
 
 83 
 
 t. In 25 barrels ot figs, each 2 cwt. 1 qr. gross, tare per cwt, 
 16 lb., how much neat weight ? 
 
 Ans. 48 cwt. qr. 24 lb. 
 
 8. What is the neat weight of 9 hogsheads of nutmegs, each 
 treighing gross 8 cwt. 3 qrs. 14 lb., tare 16 lb. per cwt. ? 
 
 Ans. 68 cwt. 1 qr. 24 lb. 
 
 Ruti 4. When tret is allowed with tare, divide the poundt 
 suttic by 26, the quotient is the tret, which subtract from the aut- 
 tie, the remainder is neat. 
 
 9. In 1 butt of currants, weighing 12 cwt 2 qrs. 24 lb. gross, 
 tare 14 lb. per cwt, Iret4 lb. per 194 lb., how many pounds neat? 
 
 13 . 8 . ^ 
 4 
 
 50 
 28 
 
 14=1 1424 grom, 
 178 tare. 
 
 86)1246 sutUe. 
 47 tret. 
 
 1199 neat. 
 
 iO. In 7 cwt 3 qrs. 27 lb. gross, tare 361b., !tret4 lb. per 104 
 lb., how many pounds neat ? 
 
 -Atos. 8261b. 
 
 11. In 152 cwt 1 qr. 3 lb. gross, tare 101b. per cwt, tret 4 lb. 
 per 104 lb., how much neat weight ? 
 
 H Ans, 133 cwt 1 qr. 12 lb. 
 
 Rdlb 5. When cloff is allowed, multiply the cwts. suttle by 
 2, divide the product by 3, the quotient will be the pounds clofli 
 which subtract from the suttle, the remainder will be neat 
 
 12. What is the neat weight of 3 hogsheads of tobacco, weigh- 
 Sug 2i; ewt. o qrs. ^ Ih. gross, tare 7 ib. per cwt, tret 4 lb per 
 
 m 
 
 U)., doff 21b. for 3 cwt 7 
 
 Ans. 14 cwt 1 qr. 3 Ib. 
 
TO 
 
 INTBRS8T. 
 
 7=|V 15 . 3 . 20 grow. 
 3 . 27itare. 
 
 26)14 . 3 . 20i suttle. 
 y 2.8 tret. 
 
 14 . 1 . 12^ suttle. 
 9i cloff. 
 
 14 . 1 . 3 
 
 13. In 7 hogsheads of tobacco, each weighing gross 5 ewt. d qn. 7 Vt , 
 tare 8 lb. per cwt., tret 4 lb. per 104 lb., doff 2 lb. per 3 cwt., how much ne»* 
 weight 1 Ana. 34 cwt. 2 qrs. 8 lb. 
 
 SIMPLE INTEREST, 
 
 b the Profit allowed in lending or forbearance of any sum of money for a 
 determined space of time. 
 
 The Principal is the money lent, for which interest is to be received. 
 
 The rate per cent, is a certain sum agreed on between the Borrower and 
 the Lender, to be paid for every £100 for the use of the principal 12 months. 
 
 The Amount is the principal and interest added together. 
 
 Interest is also applied to Commission, Brokage, Purchasing of Stoclu^ 
 and Insurance, and are calculated by the same rules. 
 
 To jind the Interest of any Sum of Money for a Year. 
 
 Rule 1. Multiply the Principal by the Rate per cent,, that Product divi- 
 ded by 100, will give the interest required. 
 
 For several Years, 
 
 2. Multiply the interest of one year by the number of years given m the 
 question, and the product will be the answer. 
 
 3. If there be parts of a year, as months, weeks, or days, work for th« 
 months by the aliquot parts of a year, and for the weeks and days \3y the 
 Rule of Three Direct. 
 
 EXAMPLES. 
 
 1. What is the interest of £375 for a year, at 5 per cent, per annoEal 
 
 5 
 
 18175 
 20 
 
 15100 
 
 Ans. £18 . 15 . 0. 
 
 2. What is the interest of £368 for 1 year, at 4 per cent, per annum 1 
 
 Ana. £10 . 14 . 4|. 
 
 3. What is the interest of £945 . 10. for a year, at 4 per cent, per annum 1 
 
 Ana. 3T. 16 . 4|. 
 
INTEREST. 
 
 71 
 
 4. What is ihc interest of £547 . 15, at 5 per cent, per annum, for 3 years 1 
 
 Ans. £82 .3.3. 
 
 5. What is the interest of £254 . 17 . 6, for 5 years, at 4 per cent, per an- 
 '^"^ ^ Ans. £50 . 19 . 6. 
 
 G. What ia the interest of £556 . 13 . 4, at 5 per cent, per annum, for 5 
 y^'^^^ iln*. £139.3.4. 
 
 /•''iiS^ *^°O^P°"''ent writes me word, that he has bought goods to the amount 
 of £ /54 . lb on my account, what does his commission come to at 2^ per cent. ] 
 
 ^n*. £18.17. 4i. 
 
 8. If I allow my factor 3| per cent, for commission, what may he demand on 
 the laymg out £876 . 5 . 10 ? Ans. £32 . 17 . 2j. 
 
 9. At I10{ per cent., what is the purchase of £2054 . 16. South Sea Stock 1 
 
 Ans. £2265 .8.4. 
 
 10. At 101| per cent. South Sea annuities, what is the purchase of 1797 . 14 1 
 
 ilns. £1876.6.111. 
 
 11. At 96} per cent., what is the purchase of £577 . 19 Bank annuities! 
 
 ^ns. £559 . 3 . 3|. 
 la At £124| per cent, what is the purchase of £758 . 17 . 10, India Stock! 
 
 Ans. £945 . 15 . 4*. 
 
 BROKAGE, 
 
 Is an allowance to brokers, for helping merchants or factors to persons, to buy or 
 •ell them goods. 
 
 RuLR. Divide the sum given by 100, and take parts from the quotient with 
 tne rate per cent. 
 
 13. If I employ a broker to sell goods for me, to the value of £2575 . 17 . G. 
 what IS the brokage at 4s. per cent. 1 
 25|75 ,, 17 . 6 
 
 20 . 4s.=|25.15.2 
 
 15|17 
 12 
 
 2110 
 
 Ans. £5 . 3 . Oi 
 
 14. When a broker sells goods to the amount of £7105 . 5 . 10, what may ho 
 lemand for brokage, if he is allowed 5s. 6d. per cent. ? 
 
 ^ns.£19. 10.9}. 
 c}^r 'J^^^'ojei'ls employed to buy a quantity of goods, to the value of 
 £>\)lo .0.4, what is the brokage, at Gs. 6d. per cent. 1 
 
 Ans. £3.3. 4j. 
 16. What is the interest of £547 .2.4, for 5j years, at 4 per cent, per an- 
 """^ * Ans. £120 . 7 . 3fc. 
 
 - ■- -.^=»tt, 1= uic inicresi oi s,;io/ . D . i, ai 4 per cent., ior a year and three 
 
 quarters 
 
 Ans, £18 . . \\. 
 
 18. Whatia the interest of £479 . 5 for 5* years, at 5 per cent, per annum 1 
 
 ilns. £125. 16.0J. 
 
72 
 
 INTEREST. 
 
 
 19. What is the interest of £576 : 2 : 7 Corl^ years, at4i P^ 
 cent, per annum ? 
 
 Ans. £187 : 10 : 1^. 
 
 20. What is the interest af £279 : 13 : 8 at 5^ per cent, per 
 annum, for 3^ years ? 
 
 Ans. £51 : 7 10. 
 
 When the interest is required for uny nunber of Weeks. 
 
 Rule. As 52 weeks are to the Interest of the given sun^ for 
 « year, so are the weeks given for .the interest required. 
 
 21. What is the interest of £259 : 13 : 5 for 20 we* Its, at 5 
 per cent, per annum ? 
 
 Ans. £4 : 19 lOi. 
 
 22. What is the amount of £375 ; 6 : 1 for 12 weeks, at % 
 per cent, per annum ? Ans. £379 : 4 : 0|. 
 
 When the Interest is fur at:-^ mimhsr of days* 
 
 RvLE. As 365 days are to Ihj? i^tiereat of the given sum for & 
 7««r, so are the days giv^sn ia the intere&t required. 
 
 23. At 5^ per cent, per annum, what is the interest of £965 . 
 2 . 7 for is> years, 127 davs? 
 
 Ans. £289 . 15 . 3. 
 
 24. What is the interest of £2726 . 1 . 4 at 4^ per cent, per 
 annum, for three years, 154 days ? 
 
 Ans. £419 . 15 . 6^. 
 
 When the Amount^ Time, and Rate per cent, are given tofin6 
 
 the Principal. 
 
 Rule. As the amount of £100 at the rate and time given : is 
 io £100 : : 80 is the amount given : to the principal required. 
 
 25. What principal being put to interest, will amount to £402 
 10 in 5 years, at 3 per cent, per annum ? 
 
 3 X 5+ 100=£115 . 100 . . 402 . 10 
 20 20 
 
 2300 
 
 8050 
 
 1AA 
 
 2W 
 
 S3HX^}''050|00(£350 Aiu. 
 
INTEREST. 
 
 73 
 
 at 4^ per 
 
 9:U. 
 cent, per 
 
 :710. 
 
 ^eeks. 
 sum lor 
 
 eks, at 5 
 
 9 10i. 
 ks, at 4^j 
 4:0i. 
 
 um for & 
 
 15.3. 
 eent. per 
 
 5.6|. 
 
 71 to find 
 
 riven : is 
 [uired. 
 
 ; to £402 
 
 26 What principal being put to interest for 9 years, will 
 amount to £734 : 8, at 4 per cent, per annum 1 
 
 Ans. £540. 
 
 37. What principal being put to interest for 7 years, at 5 per 
 cent, per annum, will amount to £334 : 16 ? 
 
 Ans. £248. 
 
 When the principal, Rate per cent., and Amouat are given, 
 
 to find the Time, 
 
 Rule. As the interest of the principal for 1 year : is tol year : : 
 «o is the whole interest : to the time required. 
 
 28. In what time will £350 amount to £402 . 10, a4 3 per cent, 
 per annum ? 
 
 350 
 3 
 
 Asl0.10:l::52.10:5 
 20 20 
 
 10|50 
 20 
 
 210 2ll0)105|0(5yean. 
 105 
 
 iifw. 402.10 
 350. 
 
 10|00 52.10 
 
 29. In what time will £540 amount to £734 r 8, at 4 per cent 
 per annum 1 Ans. 9 years. 
 
 30. In what time will £248 amount to £334 : 16, at 5 per 
 cent, per annum ? Ans. 7 years. 
 
 When the Principal, Amount, and Time, are given, to find the 
 
 Rate per cent. 
 
 Rule. As the principal : is to the interest for the whole time : : 
 so is £100 : to the interest for the same time. Divide that in- 
 terest by the time, and the quotient will be the rate per cent. 
 
 31. At what rate per cent, will £350 amount to £402 : 10 in 
 5 years' time ? 
 
 350 
 
 52.10 
 
 Ab350:52.10::100:£15 
 20 
 
 1050 
 100 
 
 32. At what rate per cent 
 7 years' time ? 
 
 35|0)10500|0(3008.=£15-i-5=3 per cent 
 ill £248 amount to £33" 
 
 10 in 
 
 Ans. 5 per cent 
 
74 
 
 INTEREST. 
 
 33. At what rate per cent, will £640 amount to £734 : 8 in 9 
 years' time ? Ans. 4 per cent. 
 
 COMPOUND INTEREST, 
 
 Is that which arises both from the principal and interest ; that 
 is, when the interest on money becomes due, and not paid, the 
 same interest is allowed on that interest unpaid, as was on the 
 principal before. 
 
 Rule 1. Find the firstyear's interest, which add to the princi- 
 pal ; then find the interest of that sum, which add as before, and 
 flo on for the number of years. 
 
 2. Subtract the given sum from the last amount, and it will 
 give the compound interest required. 
 
 EXAMPLES. 
 
 1. Wl»t is the compound interest ^of £500 forborne 3 years, 
 at 5 per cent, per annum I < 
 
 26. .5 
 
 500 500 
 5 25 
 
 25100 5^5= l#t year. 
 
 26125 
 5^ 
 
 551 . . 5=2d year. 
 5 
 
 551.. 5 
 
 27156.. 5 27. 11.. 3 
 20 
 
 11125 
 12 
 
 578.16..3=3dyear. 
 5Q0 prin. sub 
 
 3100 
 
 78 . 16 . . 3=intere8tforSyeaw. 
 
 3. What is tbe amount of £400 forborne 3^ years, at^-p^r 
 cent, per annum, compound interest ? 
 
 Ans. £490 : 13 : lU- 
 
 3. What will £650 amount to in 5 ye^rs, at 5 per cent, per 
 annum, compound intereiSt? Ans. £839 : 11 : 7^. 
 
 4. What is the amount of £550 : 10 for 3 years and 6 months, 
 at (3 per cent, per annum, compound interest ? 
 
 ^»s. £675 : 6 : 5. 
 
 5. What is tlie compound Interest of £764 for 4 years and 9 
 months, at 6 per cent, per annum ? 
 
 Ans. £343 : 18 : 8. 
 
 6. What ifi the compound interest of £57 : 10 : 6 for 5 years, 
 7 months, and 15 days, at 5 per cent per annum ? 
 
 Ans. £18 : 3 : 8^. 
 
REBATE OR DISCOUNT. 
 
 75 
 
 7. What is the compound interest of £259 : 10 for 3 years, 9 
 months, and 10 days, at 4^ per cent, per annum ? 
 
 Ans. £46 : 19 : 10^. 
 
 REBATE OR DISCOUNT, 
 
 Is the abating of so much money on a debt, to be received be- 
 fore it is due, as that money, if put to interest, would gain in the 
 same time, and at the same rate. As £100 present money would 
 discharge a debt of £105, to be paid a year to come, rebate being 
 made at 5 per cent. 
 
 Rule. As £100 with the interest for the time given : is to 
 that interest : : so is the sum given : to the rebate required 
 
 Subtract the rebate from the giveii sum, arid the remainder 
 will be the present worth. 
 
 EXAMPLES. 
 
 1. What is the discount and present worth of £487 : 12 for 6 
 months, at 3 per cent, per annum ? 
 
 3 
 100 
 
 103 
 
 487 : 13 prindpaL 
 14 : 4 rebate. 
 
 Ail03:0::487:12 
 aO 20 
 
 2060 
 
 9752 
 3 
 
 £«. 
 
 Ans. £473 : 8 present wortn 
 
 20610)292516(14.4 rebate. 
 206 
 
 IS 
 824 
 
 2. What is the present payment of £357 : 10, which wag 
 agreed to be paid 9 months hence, at 5 per cent, per annum ? 
 
 ^ns. £344 : 11 : 7. 
 
 3. \Yhat is ihe discount of £275 : 10 for 7 months, at 5 per 
 cent, per annum? Ans, £7 : 16 : If. 
 
 Q3 
 
w 
 
 EQUATION OF PAYMENTS. 
 
 4. Bought goods to the value of £109 : 10, to be p lid at nine 
 months, what present money will discharge the same, if I am al- 
 lowed 6 per cent, per annum discount? 
 
 Ans. £10^: 15 : 8^. 
 
 6. What is the present worth of £527 : 9 : 1, payable 7 month* 
 hence, at 4^ per cent. ? Ans. £514 : 13 : lOf^. 
 
 6. What is the discount of £85 : 1^', ^hm September thr 8th, 
 this being July the 4th, rebate at 5 ^^ei C(*'i , ..er annum? 
 
 Ans. 15s. 3fd. 
 
 7. Sold goods for £875 : 5 ; C, to be paid 5 months hence, 
 what is the present worth at 4^ per cent. ? 
 
 Ans. £859 : 3 : 4. 
 
 8. What is the present worth of £500, payabl^^ i.». ki, i.iciths, 
 at 5 per cent, per annum ? Ans. £480. 
 
 9. How much ready money can I receive for a note of £75, 
 due 15 mon'ihs hence, at G per cent. ? 
 
 Ans. £70 : 11 : 9^. 
 
 10. Whiit will be tlse present worth of £150, payable at 3 
 four months, i.e. one tLird at four months, one third at 8 months, 
 and one third at 12 months, at 5 per cent, discount ? 
 
 A71S. £145 : 3 : 8^. 
 
 11. Sold goods to the value of £575 : 10, to be paid at 2 three 
 months, what must be discounted for present payment, at 5 per 
 cent; ? Ans. £10 : 1 1 : 4f . 
 
 12. What ifl the present worth of £500 at 4 per cent., £100 
 being to be paid down, and the lest at 2 six months ? 
 
 Ans. £488 : 7 : 8^ 
 
 EQUATION OF PAYMENTS, 
 
 Is when several sums are due at different time to fird a mean 
 time for paying the whole debt ; to do which thi ^s t- common 
 
 RvLB. Multiply eaclii term by its time, and div ide the sum 
 of the products by iMe whole debt, ihe quotient is accounted the 
 inea*- time. 
 
 ii 
 
 I \l 
 
at nine 
 [ am al- 
 
 :8i. 
 months 
 
 lOf. 
 he 8th, 
 
 3^(1. 
 hence, 
 
 ?:4. 
 
 -ic'iths, 
 C480. 
 of £75, 
 
 ble at 3 
 months, 
 
 i:8i. 
 , 2 three 
 at 5 per 
 
 t., £100 
 
 :8^ 
 
 a mean 
 ommon 
 
 the sum 
 nteu the 
 
 EQUATION OF PAYMENTS. 
 
 EXAMPLES. 
 
 t/ 
 
 1. A owes B £200, whereof £40 is to be paid at 3 months, 
 £60 at 5 months, and £100 at 10 months ; at what time may the 
 whole debt be paid together, without prejudice to either ? 
 
 £ m. 
 
 40 
 
 X 
 
 3 = 
 
 120 
 
 60 
 
 X 
 
 5 = 
 
 300 
 
 too 
 
 X 
 
 10 = 
 
 2 00) 
 
 1000 
 
 
 14 20 
 
 7 months 
 
 1 6 
 
 2. B owes C £800, whereof £200 is to be paid at 3 months, 
 £100 at 4 months, £300 at 5 months, and £200 at 6 months ; 
 but they agreeing to make but one payh^at of the whole, I de- 
 mand what time that must be ? 
 
 Ans. 4 months, 18 days. 
 
 3. I bought of K a quantity of goods, to the value of £360, 
 which was to have been paid as follows : £120 at 2 months, and 
 £200 at 4mo'?iths, and the rest at 5 months ; but they afterwards 
 agreed to hav c it pai'^ at one mean time ; the time is demanded. 
 
 Ans. 3 months, 13 days. 
 
 4. A merchar ought goods to the value of £500, to pay £100 
 at the end of 3 ionth«' '15( at the end of 6 months, and £250 at 
 the end of 12 months , i alter ards they agreed to discharge 
 the debt at one payment ; u. vhat time was this payment made ? 
 
 Ans. 8 months, 12 days. 
 
 5. H is indebted to L a certain sum, which is to be paid at 6 
 different payments, that is, [ at 2 moi.< s, f at 3 months, f 1 
 m( nths, ■}- at 5 months, -i- at 6 months, an.j the rest at 7 months ; 
 bu! they agree that the whole should be paid at one equated time i 
 wiiat is that time ? 
 
 Ans. 4 lonths, 1 qu-^rter. 
 
 6. A is indebted to B £1*30, whertoi | is to be paid at 3 
 months, 4^ -t « months, a^ 1 the rest st 9 months h 
 equated time of the whole payment ? 
 
 IS. 5 nonths days. 
 G3 ^ 
 
 IS iii8 
 
78 
 
 : 
 
 BARTER. 
 
 BARTER 
 
 Is the exchanging of one commodity for another, and informi 
 the traders so to proportionate their goods, that neither may 
 sustain loss. 
 
 Rule 1st. Find the value of that commodity whose quantitj 
 is given ; then find what quantity of the other, at the rate pro 
 posed, you may have for the same money, 
 
 2dly. When one has goods at a certain price, ready money, 
 but in bartering, advances it to something more, find what the 
 other ought to rate his. goods at, in proportion to that advance, 
 and then proceed as before. 
 
 EXAMPLES. 
 
 1. What quantity of chocolate, at 
 As. per lb. must be delivered in barter 
 for 2 cwt., of tea, at 98. per lb. 1 
 2 cwt., 
 112 
 
 "224 lb. 
 9 price. 
 
 4)2016 the value of the tea. 
 
 5041b. of chocolate. 
 
 2. A and B ])arter ; A hath 20 cwt. 
 of prunes, at 4d. per lb. ready money, 
 but in barter will have .5d, per lb. and 
 B. hath hops worth 328. per cwt., 
 ready money whai ottght B to rate 
 his hops at in barter, and what quan- 
 tity muist, bo given for the 20 cwt., of 
 prunes 1 
 
 112 As 4: 5:: 32 
 20 6 
 
 8. 
 
 40 
 12 
 
 2240 
 5 
 -cwt. qr. lb. 
 
 4)160 
 408. 
 
 4810)112010(23 . 1 . 9|f .An*. 
 96 
 
 160 
 144 
 
 16=1 qr. 9 lb. ||. 
 
 3. How much tea, at 93. per lb. can I have in barter for 4 cwt., 2 qrs. of 
 
 chocolate, at 4s, per lb. 1 , « . 
 
 ' *^ Ans. 2 cwt. 
 
 4. Two merchants barter ; A hath 20 cwt. of cheese, at 21s. 6d. per cwt. ; 
 B hath 8 pieces of Irish cloth, at £3 . I4s. per piece : I desire to know who must 
 receive the difference, and how much *? ^ «. « ^o « 
 
 Ans. B must receive of A x-o . ». 
 r>. A and B barti^r •. A hath 3l lb. of nepper at I3id. per lb. ; B hath gin- 
 ger at I5td. per lb.; how much ginger must he deliver m barter for thr 
 
 ^^^' - Ans. 3 lb. 1 oz. l\. 
 
PROnX AND LOSS. 
 
 70 
 
 6 How many dozen of candles, at 5b. 2d. per dozen, must bo delivered in 
 barter for three cwt. 2 qrs. 16 lb. of tallow, at 378. 4d. per^cwt.^ ^^ ^ ^^ 
 
 7. A hath 608 yards of cloth, worth Us. per yard, for which B riyeth him 
 £125 . 12. in ready money, and 85 cwt. 2 qrs. Jt lb. of bcca'-wax. The ques- 
 tion is. what did B rockon his bees'- wax e.t per cwt. 1 , ^o i n 
 
 8. A and B I irter ; A hath 320 dozen of candles, at 43. 6tl. per dozen; for 
 which B giveth him £30 in money, and the rest in cotton, at 8d. per lb. ; 1 dcsiro 
 to know how much cotton B gave A besides the money 1 
 
 Ans.ll cwt. 1 qr. 
 
 9. If P. hath cotton, at Is. 2d per lb., how much must he give A for 114 lb. of 
 tobacco, at 6d. per lb. 1 . ^o n i •? 
 
 10. C hath nutmegs worth 7s. Od. per lb. ready money, but in barter will 
 have 8s. per lb.; and D hath leaf lobacco worth 9d. per lb. ready raciicy; 
 how much must D rate his tobacco at per lb. that hia profit may be equivalent 
 
 PROFIT AND LOS& 
 
 Is a Rule that discovers what is got or lost in the buying or selling 
 of goods, and instructs us to raise and lower the price, so as to 
 gain so much per cent, or otherwise. 
 
 The questions in this Rule are performed by the Rule of Three. 
 
 EXAMPLES. 
 
 1. If ayar.' of cloth is bought for 2. If 60 ells of Holland cost £J8 
 
 lis. and sold for I'is, 6d. what is the 
 gain per cent. 1 
 
 As 11 : 1 : G : : 100 
 12 20 
 
 18 
 
 12.6 
 11.0 
 
 2000 
 18 
 
 11)30000 
 
 12)3273^. 
 
 2I'0)27I2 . 8 
 Ans. £13 . 12 . S^^. 
 
 what must 1 ell be sold for to gain 8 
 per cent. 1 
 
 As 100 : 18 : : 103 
 108 
 
 1 100)19144 
 20 
 
 8|80 
 12 
 
 9160 
 4 
 
 12X5=60 
 
 12)19. 8.9i 
 
 5)1 . 12.41 
 
 0. 6.51 
 
 2j40 
 
 -Ans Gs. 5 id. 
 
so 
 
 FELLOWSHIP. 
 
 ii 
 
 '% 
 
 2 If 1 lb. of tobacco cost I6d. and is sold for 20d. what is the gain per cent. 1 
 
 Ans. £25. 
 
 4. If a parrel of cloth be sold for £560, and at 12 per cent, gain, wha^Wai 
 
 the prime cost-? , ,, . ^ ./""'A^ii. 
 
 5. If a yard of cloth is bought for iSs. 4d. and sold again for 16s. what is the 
 gain percent.'? ^ ,^ ^ 4ns. £^. 
 
 6. If 112 lb. of iron cost 27s. 6d., what must 1 cwt. be sold for to gam 15 per 
 (jgjjt^ 1 Ans. £1 , 11 . 7i. 
 
 7. If 375 yards of broad cloth be sold for £490, and 20 per cent, profit, what 
 did it cost per yard 1 ^"*- £1 • 1 • 9i- 
 
 8. Sold 1 cwt. of hops, for £6 . 15, at the rate of 25 per cent, profit, what 
 wouid have been the gain per cent, if I had sold them for £8 per 'cvit. 7 
 
 Ans. £48 . 2 . llj. 
 
 9. If 90 ells of cambric cost £60, how much must I sell it per yard to gain 18 
 
 per cent 1 -^^- ^^^- '^"• 
 
 10. A plumber sold 10 fother of lead for £204 . 15, (the fother being 19J 
 cwt) and gained after the rate of £12 . 10 per cent. ; what did it cost him per 
 cy/fi Ans. 18s. 8d. 
 
 11. Bought 436 yards of cloth, at the rate of 8s. 6d. per yard, and sold it for 
 
 10s. 4d. per yard j what was the gain of the whole 1 „«« , « ^ 
 
 Ans. £o9 . 19 . 4. 
 
 12. Paid £69 for one ton of steel, which is retailed at 6d. per lb. ; what is the 
 profit or loss by the sale of 15 tons 1 , Ans. £182 loss. 
 
 13. Bought 124 yards of Uaen, for £32 ; how should the same be retailed 
 
 per yard to gain 15 per cent. 1 . - , , i a a 
 
 ^ ^ ^ ^ Ans. 5s. nd.-ffT' 
 
 14. Bought 249 yards of cloth, at 3s. 4d. per yard, retailed the sams at 4s. 2d. 
 per yard, wkat is the profit in the whole, and how much per cent. ^ 
 
 Ans. £10 . 7 . 6 profit, and £25 per cent 
 
 FELLOWSHIP 
 
 Is when two or more join their stock and trade together, so to 
 determine each person's particular share of the gain or loss, in 
 ■ •ioportion to his principal in joint stock. 
 
 By this rule a bankrupt's estate many be divided amongst his 
 creditors ; as alr.o legacies may be adjusted when there is a defi- 
 ciency of assets or effects. 
 
 FELLOWSHIP IS EITHER WITH OR WITHOUT TIME. 
 
 FELLOWSHIP WITHOUT TIMK 
 
 RuLF. As the whole stock : is to the whole gain or loss : : so 
 is each man's share in stock : to his share of the gain or loss. 
 Proof. Add all the shares together, and the sum will be equal 
 
 */^ *V.o trUron nrain nr \i)ea lint thp. SlirPSt WftV is. aS the wholo 
 
 gain or loss : is to the whole stock : : so is each man's share o< 
 the gain or loss : to his share in stock. 
 
FELLOWBHrP. 
 
 81 
 
 EXAMPLES, 
 
 1. Two merchants trade together; A puts into stock £20, ood B £40, they 
 gained £50 ; what is each persoi.'s share thereof f 
 
 A 60: 50:: 20 
 20 
 
 As 60 : 50 . : 40 
 40 
 
 610)200 
 
 £33 . 6 . 8 
 
 33. 6 . 8, B's share. 
 16 . 13 . 4, A's. 
 
 610)10010 
 £16 13.4 
 
 50. O.Oproofl 
 
 2. Three merchants trade together, A, B and C ; A IJ^t in £20 B £30, 
 and C £40 ; they gained £180 : what is -ch^-- PJ^ of ^he^|-n ^^ ^^ 
 
 q A B and C enter 'ntc partnership; A puts in £364, B £4^, and C 
 £500ranrtfey gained £867; what isWh man's share in proportion to to. 
 
 """^^ ■ Ans. A £234 . 9 . 3i-rem. 70 ; B £310 . 9 . 5^rem. 248 ; C 
 
 £322 . 1 . 3J— rem. 1028. 
 
 A Four merchants B C, D. and Emake a stock; P put in £227, C £349, 
 D £m, LTe £^9 ; in tmding th^ gained £428 : 1 d.maUd each merchant's 
 
 *'"'''*^'^""%n..B£85..19.6j-690; C £132 3 . 9-120 ; D £43. 
 
 11 . i|_250 ; E £166 . 5 . 6i— 70. 
 
 5. Three persons, D,E, and F,join in company; D's stock wm £750, E's 
 £460 and F^ £500 ; and at the end of 12 months they gained £684 : what is 
 each man's particular share of the gainf ^^^ ^ ^^^^ ^ ^^^^ ^^ p ^2^ 
 
 6. A merchant is indebted to B £275 . 14, to C,£304 .7, to D £152, and 
 to E £104 . 6; but upon his decease, his estate is found to be worth but 
 £675 . 15 : how must it be divided among his creditors 1 
 
 Ans. B's share £222 . 15 . 1-6584 ; C's £2^ 18 -^^^^^ > 
 D'c £122 . 16 . 2J— 12227; and E's £84 . 5 . 5-15620. 
 
 7 Four persons trade together in a tomt stock, of which A has^, B i", C i 
 and D*T and at the end of 6 months tiey gain £100: what is each nan's share 
 of the said gain 1 ^ ^^^ ^ ^_^^^^ ^ ^^6 . 6 . 3J-36; C £21 . 1 . OJ 
 
 —120; and D £17 . 10 . lOj— 24. 
 
 8. Two persons purchased an estate of £1700 per annum, fr«^;J;"W, for 
 £27,200, when money was at 6 per cent, interest, and 4s. per pound, »^nci-tMC , 
 whereof b paid £15,800, and E the rest ; sometmve after, t^e ^nte'f ?iJ^,Itr^ 
 nev fallinff to 5 per cent, and 28. per pound land-tax, the; sell the said estate for 
 24-years' purchase : 1 desire to know each V^^'^'^^J^' ^^^ g ^^g gog.. 
 
sz 
 
 F£LL0w3Ht 
 
 J'^. • .iJ?^ ^' i""'.^ ^^^''^ ^*°^^^ ^^ *ra<^e 5 t^ie amount of their 
 stocks IS £647, and they arc in proportion as 4, 6, and 8 are to 
 one another, and the amount of the gain is equal to D's stock : 
 what is each man's stock and gain ? 
 
 Ans. D's stock £143 . 15 . 6^1 gain, 31 . 19 . (m. 
 
 f^ 215.13.4 47.18.6|f. 
 
 F « 287 . 11 . lA 63 . 18 . (V^. 
 
 10. D, E, and F, join stocks in trade; the amount of their 
 s ock was £100; D's gain £3, E's £5, and F's £8 : what was 
 each man's stock ? 
 
 ^^7^5. D's Stock £18 . 15; E's £31. 5 ; and F'» £50, 
 
 FELLOWSHIP WITH TIME. ' 
 
 i'.,^J''''''\^fi!^''' V? ^^*^^ products of each man's money and 
 time . IS to the whole gam or loss : : so is each man's product : 
 to his share of the gain or loss. prouuci 
 
 Proof. As in fellowship without timtj. 
 
 EXAMPLES. 
 
 months, and E £75 for four months ; and they gained £70 • 
 what IS eacli man's share of the gain ? ' 
 
 Ans. D £20, E £50, 
 40x3=120 
 75X4=300 
 
 As 420 : 70 : : 120 
 120 
 
 As 420 : 70 : : 300 
 300 
 
 420 
 
 42|0)840|0(20 
 '840 
 
 42|0)2100|0(50 
 2100 
 
 14 r T"" '"^'•^^^''\"t^ m^ i« company ; D puts in stock £195 . 
 
 ;f-o. . 14 . 10, for 1 1 months ; they gained £364 . 18 : what is 
 each Hian's part of the gain? 
 
 Ans. IVs £102 . .4—5008; E's £148 . 1 . IJ- 
 
 4S'iS02 ; and F's £114 . 10 . (5|— 14707." 
 
▲LLIOATION. 
 
 «3 
 
 It of their 
 d 8 are to 
 ►'s stock : 
 
 : of their 
 t^hat was 
 
 )ney and 
 Jroduct : 
 
 3. Three merchants join in company for 18 months ; D put in 
 £500, and at five months' end takes out £200 ; at ten months* 
 end puts in £300, and at the end of 14 months takes out £130 : 
 E puts in £400, and at the end of 3 months £5:70 more ; at 9 
 months he takes out £140, but puts in £100 at the end of 12 
 months, and withdraws £99 at the end of 15 months : F puts in 
 £900, and at 6 months takes out £200; at the end of 11 months 
 puts in £500, but takes out that and £100 more at the end of 13 
 months. They gained £200 ; I desire to know each man's share 
 of the gain ? 
 
 Ans. D £50 : 7 : 6—21720 ; E £62 : 12 : ^^-29859 : and 
 F £87:0:0^—14167. 
 
 4. D, E, and F, hold a piece of ground in common, for which 
 they are ^o pay £36 : 10 : 6. D puts in 23 oxen 27 days ; E 21 
 oxen 35 ^' /s ; and F 16 oxen 23 days. What is each man to 
 pay of the said rent ? 
 
 Ans. D £13 : 3 : 1^-624 ; E £15 : 11 : 5—1688 ; and F 
 £7 ; 15 : 11—1136. 
 
 4' 
 
 3r three 
 id £70 : 
 
 I £50. 
 
 ): :300 
 )0 
 
 010(50 
 } 
 
 c £195 . 
 and F 
 
 what is 
 
 [ . IJ- 
 
 707. 
 
 ALLIGATION 
 
 ALLIGATION IS EITHER MEDIAL OR ALTERNATE. 
 
 ALLIGATION MEDIAL 
 
 Is when the price and quantities of several simples af« g4ven 
 to be mixed, to find the mean price of that mixture. 
 
 Rule. As the whole composition : is to its total value : : so 
 is any part of the composition : to its mean price. 
 
 Proof. Find the value of the whole mixture at the mean rate, 
 and if it '^n'^'^^^s «m<1> tiin ♦a^m »-"1"- -f ^i-- - i .•• 
 
 their respective prices, tlic work is right. 
 
 :t si 
 
'84 
 
 ALLIGATION. 
 
 EXAMPLES. 
 
 1. A farmer mixed 20 bushels of wheat, at 5s. per bushel, and 
 36 bushels of rye, at 3s. per bushel, with 40 bushels of barley, 
 at 2s. per bushel. I desire to know the worth of a bushel of 
 this mixture. 
 
 As 96 : 288 : : 1 : 3 
 
 Ans. 3s. 
 
 20X5 = 
 
 100 
 
 36x3 = 
 
 108 
 
 40x2 = 
 
 80 
 
 96 
 
 288 
 
 2. A vintner mingles 15 gallons of canary, at 8s. per gallon, 
 with 20 gallons, at 7s. 4d. per gallon, 10 gallons of sherry, at 6s. 
 8d. per gallon, and 24 gallons of white wine, at 4s. per gallon. 
 What is the worth of a gallon of this mixture? 
 
 Ans. 6s. 2^d. 
 
 6 9' 
 
 3. A grocer mingled 4 cwt. of sugar, at 56s. per cwt. with 7 
 cwt. at 43s. per cwt. and 5 cwt. at 37s. per cwt. I demand the 
 price of 2 cwt. of this mixture. Ans. £4.8.9. 
 
 4. A maltster mingles 30 quarters of brown malt, at 28s. per 
 quarter, with 46 quarters of pale, at 30s. per quarter, and 24 
 quarters of high-dried ditto, at 25s. per quarter. What is the 
 value of 8 bushels of this mixture ? 
 
 Ans. £1 . 8 . 2^d. ° 
 
 5. If I mix 27 bushels of wheat, at 5s. 6d. per bushel,*with 
 the same quantity of rye, at 4s. per bushel, and 14 bushels of 
 barley at 2s. 8d. per bushel, what is the worth of a bushel of this 
 »"ixture? Ans. 4s. S^d.^. 
 
 6. A vintner mixes 20 gallons of port at 5s. 4d. per gallon, 
 with 12 gallons of white wine, at 5s. per gallon, 30 gallons of 
 Lisbon, at 6s. per gallon, and 20 gallons of mountain, at 4s. 6d 
 per gallon. What is a gallon of this mixture worth ? 
 
 Ans. 5s. 3|d.-f4. 
 
 7. A refiner having 12 lb. of silver bullion, of 6 oz. fine, would 
 melt it with 8 lb. of 7 oz. fine, and 10 lb. of 8 oz. fine; required 
 the fineness of 1 lb. of that mixture ? 
 
 Ans. 6 oz. 18 dwts. 16 gr. 
 
 8. A tobacconist would mix 50 lb. of tobacco, at lid. per lb. 
 with 30 IK at 14d. per lb. 25 lb. at 22d. per lb. and 37 lb. at 2s 
 per lb. What will 1 lb. of this mixture be worth I 
 
 Ans. 16|d.||f 
 
AT.LIOATION. 
 
 86 
 
 ALLIGATION ALTERNATE 
 
 (s when the price of several things are given, to find such quanti* 
 ties of them to make a mixture, that may bear a price pro- 
 pounded. 
 In ordering the rates and the given price, observe, 
 
 1. Place them one under the other, 18 M 
 
 and the propounded price or mean «^20 
 
 rate at the left hand of them, thus, 
 
 23 
 
 24- 
 
 28- 
 
 .6 
 .4 
 .2 
 
 2. Link the several rates together by 2 and 2, ahva , observ- 
 ing to join a greater and a less than the mean. 
 
 3. Against each extreme place the difference of the mean and 
 its yoke fellow. 
 
 When the prices of the several simples and the mean rate are 
 given without any quantity, to find how much of each simple is 
 required to compose the mixture. 
 
 Rule. Take the difference between each price and the mean 
 rate, and set them alternately, they will be the answer required. 
 
 Proof. By Alligation Medial. 
 
 EXAMPLES. 
 
 1. A vintner would mix four sorts of wine together, of 18d., 
 20d., 24d., aiid 28d. per quart, what quantity r^ each must he 
 have, to sell the mixture at 22d. per quart ? 
 
 or thus. Proof. 
 
 18 6 of 18d. = 108d. 
 
 2 of 20d. = 40 
 2 of 24d. = 48 
 4 of 28d. = 112 
 
 22' 
 
 Answer. 
 
 Proof. 
 
 18 _2 of 18d. 
 
 = 36d. 
 
 20-. 
 
 6 of 20d. 
 
 = 120 
 
 24_ 
 
 
 4 of 24d. 
 
 = 96 
 
 28 
 
 2 of 28d. 
 
 = 56 
 
 
 1 
 
 4 
 
 )308 
 
 22d. 
 
 22^—1 
 
 24j 
 
 28 
 
 14 
 
 )30S 
 22d. 
 
 Note. Queations in this rule admit of a great variety of an- 
 swers, according to the manner of linking them. 
 
 2. A grocer would mix sugar at 4d., 6d., and lOd. per lb., »o 
 as to sell the compound Ibv 8d. per lb. ; what quantity of each 
 
 
 Ans. 2 lb. at 4d., 2 lb. at 6d., and 6 lb. at lOd, 
 H 
 
 I 
 
 r 
 
86 
 
 ALLIOATION PARTIAL. 
 
 3. I desire to know how much tea, at 16s., 14s., 9s., and 89 
 per lb., will compose a mixture w^orth 10s. per lb. ? 
 
 Ans. 1 lb. at IGs., 2 lb. 14s., 6 lb. at 9s., and 4 lb. at 8s. 
 
 4. A farmer would mix as much barley at 3s. 6d. per bushel, 
 rye at 4s. per bushel, and oats at 2s. per bushel, as to make a 
 mixture worth 2s. 6d. per bushel. How much is that of each 
 sort? 
 
 Ans. 6 bushels of barley, 6 of rye, and 30 of oats. 
 
 5. A grocer would mix ra?sins of the sun, at7d. per lb., with 
 Malagas at 6d., and Smyrnas at 4d. per lb. ; I desire to know 
 what quantity of each sort he must take to sell them at 5d. per lb. ? 
 
 Ans. 1 lb. of raisins of the sun, 1 lb. of Malagas, 
 and 3 lb. of Smyrnas. 
 
 6. A tobacconist would mix tobacco at 2s., Is. 6d., and Is. 3d. 
 per lb., so as the compound may bear a price of Is. 8d. per lb 
 What quantity of each sort must he take ? 
 
 i ! An.<f, 7 lb. at 2s., 4 lb. at Is. 6d., and 4 lb. at Is. 3d. 
 
 ALLIGATION PARTIAL 
 
 I 
 
 Is when the prices of all the simples, the quantity of but on© 
 of them, and the mean rate are given to find the several quanti- 
 ties of the rest in proportion to that given. 
 
 Rule. Take the difference between each price and the mear 
 rate as before. Then, 
 
 As the diiTerence of that simple whose quantity is given : tc 
 the rest of the differences severally : : so is the quantity given : ti 
 the several quantities required. 
 
 EXAMPLES. 
 
 1. A tobacconist being determined to mix 20 lb. of tobacco 
 at 15d. per lb., with others at 16d. per lb., 18d. per lb., and 22d. 
 per lb. ; how many pounds of each sort must he take to make 
 one pound of that mixture worth 17d. ? 
 
 Answer. Proof. 
 
 15 5 20 lb. at 15d. = 300d. As 5 : 1 
 
 ,^16--^ 1 41b. atUid. = 64d. As 5 : 1 
 * 'l8— I 1 4 lb. at 18d. = 72d. As 5 : 2 
 
 22 2 8 lb. at 22d. = 17()d. 
 
 20: 4 
 20: 4 
 20:8 
 
 Ans. 36 lb. 
 
 C12d. :: 1 lb. 17d. 
 
ALLIGATION TOTAL. 
 
 87 
 
 2. A farmer would mix 20 bushels of wheat at COd. per bush- 
 el, with rye at 36d., barley at 24d - aad oats at 18d. per bushel. 
 How much must he take of each sort, to make the composi- 
 tion worth 32d. per bushel ? 
 
 Ans. 20 bushels of wheat, 35 bushels of rye, 70 bushels 
 of barley, and 10 bushels of oats. 
 
 3. A distiller would mix 40 gallons of French Brandy, at 12s. 
 per gallon, with English at 7s., and spirits at 4s. per gallon. 
 What quantity of each sort must he take to afford it for 8s. per 
 gallon ? 
 
 Ans. 40 gallons French, 32 English, and 32 spirits. 
 
 4. A grocer would mix teas at 12s., 10s., and Os., with 20 lb. 
 at 4s. per lb. How much of each sort must he take to make 
 the composition worth 8s. per lb. ? 
 
 Ans. 20 lb. at 4s., 10 lb. at 6s., 10 lb. at 10s., 20 lb. at 12s. 
 
 5. A wine merchant is desirous of mixing 18 gallons of Ca- 
 nary, at 6s. 9d. per gallon with Malaga, at 7s. 6d. per gallon, 
 sherry at 5s. per gallon, and white wine at 4s. 3d. per gallon. 
 How much of each sort must he take that the mixture may be 
 sold for 6s. per gallon ? 
 
 Ans. 18 gallons of Canary, 31 1 of Malaga, 13^ of Sherry, 
 and 27 of white wine. 
 
 v»„ 
 
 ■K\ 
 
 ALLIGATION TOTAL 
 
 Ift when the price of each simple, the '{Jintity to be compound- 
 ed, and the mean rate are given, to fmJ hov much of each sort 
 will make that quantity. 
 
 Rule. Take the difference between each price, and the 
 mean rate as before. Then, 
 
 As the sum of the differences : is to each particular differ- 
 ence : : so is the quantity given : to the quantity required. 
 
 EXAMPLES. 
 1. A grocerhas four sorts of sugar, viz., atT2d., lOd., Od.. and 
 
 — — " " -jlLlt?:; -Ji z'X'^ ;:.-. ir •-•; s.sj •..•ti. 
 
 >-» T-» r~\ c 
 
 per lb. I desire to know what quantity of each lie must take? 
 
 H 
 
 ■ f! 
 

 POSITION, OR THE RULE OF FALSE. 
 
 Answer. Proof. 
 
 12 . 4 : 48 at 12d. 576=As 12 : 4 : : 144 : 48 
 
 2 : 24 at lOd. 240=As 12 : 2 : : 144 : 24 
 2 : 24 at 6d. 144=As 12 : 2 : : 144 : 24 
 4 : 48 at 4d. 192=As 12 : 4 : : 144 : 48 
 
 ^'l3 
 
 12 144 )1152(8d. 
 
 2. A grocer having four sorts of tea, at 5s., 6s., 8s., and 9s. 
 per lb., would have a composition of 87 lb., worth 7s. per lb. 
 What quantity must there be of each ? 
 
 Ans. 14| lb. of 5s., 29 lb. of 6s., 29 lb. of 8s., and 14^ lb. of 9s. 
 
 3. A vintner having four sorts of wine, viz., white wine at 4s. 
 per gallon ; Flemish at Os. per gallon ; Malaga at 8s. per gal- 
 lon ; and Canary at 10s. per gallon ; and would make a mixture 
 of 60 gallons, to be worth 5s. per gallon. What quantity of 
 each must he take ? 
 
 Ans^ 45 gallons of white wine, 5 gallons of Flemish, ^ 
 5 gallons of Malaga, and 5 gallons of Canary. 
 
 4. A silversmith had four sorts of gold, viz., of 24 caratf 
 fine, of 22, 20, and 15 carats fine, and would mix as much of 
 each sort together, so as to have 42 oz. of 17 carats fine. How 
 much must he take of each ? 
 
 Ans. 4 oz. of 24, 4 oz of 22, 4 oz. of 20, and 30 oz. 
 of 15 carats fine. 
 
 5. A druggist having some drugs of 8s., 5s., and 4s. per lb., 
 made them into two parcels ; one of 28 lb. at 6s, per lb., the 
 other of 42 lb. at 7s. per lb. How much of each sort did he 
 f^ke for each parcel 1 
 
 Ans. 12 lb. of 8s. 
 8 lb. of 5s. 
 8 lb. of 48. 
 
 30 lb. of 8s. 
 6 lb. of 5s. 
 6 lb. of 4s. 
 
 28 lb. at 6s. per lb. 
 
 42 lb. at 7s. per lb. 
 
 POSITION, OR THE RULE OF FALSE, 
 
 ha a rirtc that by false or supposed numbers, taken at pleasure 
 discovers the true < ne required. It is divided into two pall^^ 
 SiKoLE and Double. 
 
ifosiriofi, OR the rule op false. 
 
 SINGLE POSITION 
 
 Is, by using one supposed number, and working with it as the 
 true one, you find the real number required, by the following 
 
 Rule. As the total of the em r? : is to the true total : : so is 
 the supposed number : to the true one required. 
 
 Proof. Add the several parts of the sum together, and if \i 
 agrees with the sum it is right. 
 
 EXAMPLES. 
 
 1. A schoolmaster being asked how many scholars he had, said, 
 If I had as many, half as many, and one quarter as many more, 
 I should have 88. How many had he ? 
 
 Suppose he had... 40 As 110 : 88 : : 40 
 
 as many 40 40 
 
 half as many 20 
 } as many.... 10 
 
 110 
 
 11|0)352|0(32 
 33 
 
 22 
 22 
 
 Ans. 32. 
 32 
 32 
 16 
 
 8 
 
 88 proof. 
 
 2. A person having about him a certain number of Portugal 
 pieces, said, If the third, fourth, and oth of them were added 
 together, they would make 54. I desire to know how many he 
 had ? Ans. 72. 
 
 3. A gentleman bought a chaise, horse, and harness, for £60, 
 the horse came to twice the price of the harness, and the chaise 
 to twice the price of the horse and harness. What did he give 
 for each ? 
 
 Ans, Horse £13:6: 8, Harness £6:18: 4, Chaise £40. 
 
 4. A, B, and C, being determined to buy a quantity of goods 
 which would cost them £120, agreed among themselves that B 
 should have a third part more than A, and C a fourth nart more 
 than B. I desire to know what each man must pay? 
 
 Ans. A £30, B £40, C £50. 
 H3 
 
00 
 
 POSITION, OR THE RULE OF FALSE. 
 
 5. A person delivered to another a sum of money unknown, to 
 receive interest for the same, at 6 per cent per annum, simple 'i- 
 terest, and at the end of lO years received, for principal and in- 
 terest, £300. What was ilie sum lent? Ans. £187 : 10. 
 
 DOUBLE POSITION 
 
 I : 
 
 Is by making use of two supposed numbers, and if both prove 
 false, (as it generally happens) they are, with their errors, to 
 be thus ordered : — 
 
 Rule 1. Place each error against its respective position. 
 
 2. Multiply them cross-ways. 
 
 3. If the errors are alike, i. e. both greater, or both less than 
 the given number, take their difference for a divisor, and the 
 difference of the products for a dividend. But if unlike, take 
 their sum for a divisor, the sum of their products for a dividend, 
 the quotient will be the answer. 
 
 EXAMPLES. 
 
 1. A,B, and C, would divide £200 between them, so that B 
 may have £6 more than A, and C £8 more than B ; how much 
 must each have ? 
 
 Suppose A had 40 
 Tlien B had 4G 
 and C 54 
 
 j'hf n suppose A had 50 
 tiuiii B must have 56 
 2),.n<l C 64 
 
 1 40 too little by tO 
 
 sup. ei ors. 
 40 v^O 
 SO'^SO 
 
 .SOOO 1200 
 1200 
 
 60 
 30 
 
 30 divisor. 
 
 3i0)180|0 
 
 60 Ans. for A. 
 
 170 too little by 30; 
 
 60 A 
 66 B 
 74 C 
 
 200 proof. 
 
 2. A man had two silver cups of unequal weight, having one 
 cover to both, of 5 oz , now if the cover is put on the less cup, 
 it will double the weight of the greater cup ; and set on th« 
 ^.^*^_ «,,^ :* ..rm v.« ♦Vi>.{/i« oe. Tiooirxr pQ flip Inss Min Whai 
 
 is the weight of each cup ? 
 
 Ans, 3 ounces less, 4 greater 
 
BXCHANOE. 
 
 01 
 
 3. A genOeman bouglit a joiist, witli a garden, and ahorse in 
 the staMe, i^r £500 ; now he paid 4 times the price of <hr horse 
 for the garden, and 5 times the price of the garden for ousc. 
 What was the value of th« .ouse, grarden, and horse, ^. ? 
 
 Ans, horse £'^ jrarden £80, huus 
 
 j\f» 
 
 4. Three pi rsons discoursed conc(rning their ages : tsays If, 
 I am 30 years of age ; says K, I am as old as H and -J-of L ; and 
 Bays L, I am ab old a^ you '>ota. What was the age of each 
 person ? 
 
 Ans. II 30, K 50 and L 80. 
 
 5. D, E, and F, playing at cards, staked 324 crowns : but dis- 
 puting about the tri ^k.!*, each man took as many ' uld : D 
 got a certain numb* '" • E as many as D, and 15 ii and F got 
 a fifth part of both thtir ims added together. many did 
 each get? 
 
 Ans. D 127^, E 14^^, and F 54.. 
 
 6. A gentleman g ? into a garden, meets with some ladies, 
 an'^ says to them, Gv . moniing to you 10 fair maids. Sir, you 
 •'listake, answered o le of them, we ar not 10; but if we weie 
 twi^e as many more as we aro, weshou. 1 be as manv above 10 
 as we are now under. How many were they? 
 
 JLtis. 5. 
 
 EXCHANGE 
 
 Is receiving money in one country for the same value paid in 
 another. 
 
 The par of exchange is always fixed and cc'-tain, it being the 
 intrinsic value of foreign money, com ared /ith sterling ; but 
 the course of exchange rises and falls upo' various occasions. 
 
 I. FRANCE. 
 
 They keep -heir : ccounts at Paris, Lyons, and Rouen, inlivres, 
 sols, and deniers, and exchange by the crown=4s. 6d. at par. 
 
 Note. 12 denisid make 1 sol. 
 
 20 sols 1 livre. 
 
 3 livers 1 crown. 
 
■>%, 
 
 .ail 
 
 
 IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 1.0 
 
 I.I 
 
 1.25 
 
 | 4S 
 
 m 
 
 Hi 
 
 ■ 40 
 
 2.: 
 
 22 
 20 
 
 1.8 
 
 1.4 III 1.6 
 
 V] 
 
 //. 
 
 v: 
 
 
 %% 
 
 //^ 
 
 '/ 
 
 Hiotographic 
 
 Sciences 
 
 Corporation 
 
 33 WEST MAIN STREET 
 
 WEBSTER, NY. MSSO 
 
 (716) 872-4503 
 
 ^ 
 
 >^ 
 
 rV 
 
 ^ 
 
 :\ 
 
 ,v 
 
 \ 
 
 4 
 
 <h 
 
 
 W^\j 
 
 
 ^ 
 
 ^2^ 
 
 V 
 
 ''h'- 
 

M 
 
 EXCHANGE. 
 
 To change French into Sterling. 
 Rule. As 1 crown : is to the given rate : : so is the French 
 sum : to the sterling required. 
 
 To change Sterling into French. 
 Rule. As the rate of exchange : is to 1 crown : : so is the 
 sterling sum : to the French required. 
 
 EXAMPLES. 
 
 1. How many crowns must be paid at Paris, to receive ia 
 London £180 exchanged at 4s. 6d. per crown ? 
 
 d. c. £ 
 As 54 : 1 : : 180 : 800. 
 240 
 
 54)43200(800 crowns. 
 432 
 
 f0. 
 
 How much sterling must be paid in London, to receive in' 
 t'aris 758 crowns, exchanged at 56d. per crown ? 
 
 Ans. £176 : 17 : 4. 
 3. A merchant in London remits £176 : 17 : 4, to his corres- 
 pondent at Paris ; what is the value in French crowns, at 56d. 
 
 per crown 
 
 Ans. 758. 
 
 4. Change 725 crowns, 17 sols, 7 deniers, at 54 |d. per crown, 
 into sterling, what is the sum? Ans. £164 : 14 : (Hd-f^-?^. 
 
 5. Change £164 : 14 : 0^ sterling, into French crowns, ex- 
 change at 54^d. per crown ? 
 
 Ans. 725 crowns, 17 sols, 7 tVo deniers. 
 
 n. SPAIN. 
 
 They keep their accounts at Madrid, Cadiz and Seville, in 
 
 dollars, rials, and maravedies, and exchange by the piece of eight 
 
 s=4s. 6d. at par. 
 
 Note. 34 maravedies make 1 rial. 
 
 8 rials 1 piastre or piece of eight, 
 
 10 rials 1 doUar. 
 
 Rule. As with France. 
 
 EXAMPLES. 
 
 fi. A merchant at Cadiz remits to London 2547 pieces of eight, 
 at 56d. per piece, how much sterling is the sum ? 
 
 Ans. £594 : 6. 
 
EXCHANGE. ^ 
 
 7. How many pieces of eight, at 56d. each, will answer a bill 
 of £594 : 6, sterling ? Ans. 2547. 
 
 8. If I pay a bill here of £2500, what Spanish money may I 
 draw my bill for at Madrid, exchange at 57^d. per piece of eight ? 
 
 Ans. 10434 pieces of eight, 6 rials, 8 mar. ff . 
 
 III. ITALY. 
 
 They keep their accounts at Genoa and Leghorn, in livrcs, 
 sols, and deniers, and exchange by the piece of eight, or dollar 
 =4s. 6d. at par. 
 
 Note. 12 deniers make 1 sol. 
 30 sols 1 iivre. 
 
 5 livres 1 piece of eight at Genoa. 
 
 6 livres 1 piece of eight at Leghorn. 
 
 N. B. The exchange at Florence is by ducatoons; the exchange at Venice 
 by ducats. 
 
 Note. C solidi make 1 gross. 
 34 gross .... 1 ducat. 
 
 Rule. Same as before. 
 
 9. How much sterling money may a person receive in London, if he pays im 
 Genoa 976 dollars, at 53d. per dollar 1 Ans. £315 . 10 . 8. 
 
 10. A factor has sold goods at Florence, for 350 ducatoons, at 54d. each; 
 what is the mlue in pounds sterling 1 Ans. £56 .5.0. 
 
 11. If 375 ducats, at 4s. 5d. each, be remitted from Venice to London ; what 
 is the value in pounds sterling 1 Ans, £60 . 14 . 7. 
 
 12. A gentleman travelling would exchange £60 .14.7, sterling, for Venice 
 
 ducats, at 4s, 5d. each ; how many must he receive 1 
 
 ' Ana. ^5. 
 
 IV. PORTUGAL. 
 
 They keep their accounts at Oporto and Lisbon, in reas, and 
 exchange by the milrea=6s. 8^d. at par. 
 
 Note. 1000 reas make 1 milrea. 
 Rule. The same as with France. 
 
 EXAMPLES. 
 
 IS. A gentleman being desirous to remit to bis correspondent in London 2750 
 milreas, exchange at 69. 5d. per milrea ; how much sterlmg will he be the creditor 
 
 for in London f ./"*• ^®^oo^ ' ^®' . 
 
 14. A merchant at Oporto remits to LondMi 4366 milreas, and 18d reas, at 
 5«. 5*d. exchanire per mikea; how much sterling must be paid in London for 
 thi. remittance f ^ W £119^17 . 6j. 0375 
 
 te. iri u:ii ;^ T ryr>A^^ r^f ^11051 17 Ai (V^H^ whflt must I draw for 
 
 on my correspondent in Lisbon, exchange at 58. 5f d. per milrea ^ 
 
 i iln*. 4366 milreas, 183 reM. 
 

 94 ^ EXCHANGE. 
 
 V. HOLLAND, FLANDERS, AND GERMANY. 
 
 They keep their accounts at Antwerp, Amsterdam, Brussels, 
 Rotterdam, and Hamburgh, some in pounds, shillings, and pence, 
 as in Fngland ; others in guilders, stivers, and pennings ; and 
 'exchange with us in our pound, at 33s. 4d. Flemish, at par. 
 
 JS^OTE. 8 pennings make 1 groat. 
 
 2 groats, or 16 pennings .... 1 stive?. 
 20 stivers 1 guilder or florin. 
 
 ALSO, 
 
 12 groats, or G stivers make. . 1 schelling. 
 20 schcUiiigs, or 6 guilders. . . 1 pound. 
 
 To change Flemish into Sterling. 
 
 Rule. As the given rate : is to one pound : : so is the Flemish 
 «um : 10 the sterling required. 
 
 To cha7ige Sterling into Flemish. % 
 
 Rule. As £1 sterling : is to the given rate : : so is the sterling 
 given : to the Flemish sought. 
 
 EXAMPLES. 
 
 16. Remitted from London to Amsterdam, a bill of £754 . 10 . sterling, how 
 many pounds Flemish is the sum, the exchange at 33s. 6d. Flemish, per pound 
 sterling '{ Ans. £1263 . 15 . 9, Flenush. 
 
 17. A merchant in Rotterdam remits £1263 . 15 . 9 Flemish, to be paid in 
 London, how much sterling money must he draw for, the exchange being at 338. 
 Cd. Flemish per pound sterlinff 'J Ans. £754 . 10. 
 
 IS. If I pay in London £853 . 12 . 6, sterling, how many guilders must I 
 draw for at Amsterdam, exchange at 34 schel. 4i groats Flemish per pound 
 iterling '\ Ans. 8792 guild. 13 stiv. 14i pennings. 
 
 19. What must I draw for at London, if I pay in Amsterdam 8793 guild. 
 13 stiv. 14i pennings, exchange at 34 schel. 4| groats per pound sterling *? 
 
 Ans. £852 . 12 . 6. 
 
 To convert Bank Money into Current^ and the contrary. 
 
 Note. The Bank Money is worth more than the Current. 
 The difference between one and the other is called agio, and is 
 generajly from 3 to 6 per cent, in favour of the Bank. 
 
 To change Bank into Current Money. 
 
 R 
 
 «rr «• Acs 1 AA /nii1#lAl*ci 
 
 ■Rank ? ia to 100 with the awio added ; i 
 
 
 so ia the Bank given : to the Current required. 
 
EXCHANGE* 
 
 05 
 
 NY. 
 
 Brussek, 
 nd pence^ 
 
 igs ; and 
 t par. 
 
 3 Flemish 
 
 e sterling 
 
 l^rling, how 
 , per pound 
 Flemish. 
 ) be paid in 
 leing at 338. 
 ;75l.lO. 
 tiers must I 
 per pound 
 pennings. 
 8793 guild, 
 •ling'? 
 2 . 12 . 6. 
 
 irary. 
 
 Current. 
 iO) and is 
 
 i 
 
 \ A 
 
 AUt^A 
 
 To change Current Money into Bank. 
 
 RtJL£. As 100 with the agio is added : is to 100 Bank : : so is 
 the Curl at money given : to the Bank required. 
 
 20. Change 794 guilders, 15 stivers, Current Money, into Bank 
 florins agio 4f per cent, t 
 
 Ans. 761 guilders, 8 stivers. \\\^ pennings. 
 
 21. Change 761 guilders, 9 stivers Bank, into Current Money, 
 agio 4f per cent. 
 
 Ans. 794 guilders, 15 stivers, 4^^ pennings. 
 
 VI. IRELAND. 
 
 22. A gentlenlan remits to Ireland £575 : 15, sterling, what 
 will he receive there, the exchange being at 10 per cent. ? 
 
 Ans. £633 : 6 : 6. 
 
 23. What must be paid in London for a remittance of £633 t 
 6 : 6, Irish, exchange at 10 per cent. ? Ans. £575 : 15. 
 
 COMPARISON OF WEIGHTS AND MEASURES. 
 
 EXAMPLES. 
 
 1. If 50 Dutch pence be worth 65 French pence, how many 
 Dutch pence are equal to 350 French pence ? 
 
 Ans. 269f|. 
 
 2. If 12 yards at London make 8 ells ?\ Paris, how many ells 
 at Paris will make 64 yards at London ? 
 
 Ans. 42^. 
 
 3. If 30 lb. at London make 28 lb. at Amsterdam, how many 
 lb. at London will be equal to 350 lb. at Amsterdam ? 
 
 Ans. 375. 
 
 4. If 951b, Flemish make 100 lb. English, how many lb. En- 
 glish are equal to 275 lb. Flemish. 
 
 Ans. 289f|. 
 
 CONJOINED PROPORTION 
 
 Is when the coin, weights, or measures of several countries arc 
 compared in the same question ; or, it is linking together a varie- 
 ty of proportions. 
 
 When it is required to find how many of the first sort of coin, 
 weight, or measure, mentioned in the question, are equal to a 
 given quantity of the last. 
 
9« 
 
 PROPORTION. 
 
 ■I I 
 
 'I! I 
 
 I 
 
 Left. 
 
 Right. 
 
 20 
 
 23 
 
 155 
 
 180 
 
 n 
 
 
 Rule. Place the numbers alternately, beginning at the left 
 hand, and let the last number stand on the left hand ; then multi- 
 ply the first row continually for a dividend, and the second for 
 a diviu r. 
 
 Proof. By as many single Rules of Three as the question 
 requires. 
 
 EXAMPLES. 
 
 1. If 20 lb. at London make 23 lb. at Antwerp, and 156 lb. 
 at Antwerp make 180 lb. at Leghorn, how many lb. at London 
 arc equal to 72 lb. at Leghorn ? 
 
 20X155x72=223200 
 
 23 X 180 = 4140)223200(53fii. 
 
 2. If 12 lb. at London make 101b. at Amsterdam, and 100 lb. 
 at Amsterdam 120 lb. at Thoulouse, how many lb. at London 
 are equal to 40 lb. at Thoulouse ? 
 
 Ans. 40 lb. 
 
 3. If 140 braces at Venice are equal to 156 braces at Leghorn, 
 and 7 braces at Leg^horn equal to 4 ells English, how many bra- 
 ces at Venice are equal to 16 ells English 1 
 
 Ans, 25^. 
 
 4. If 40 lb. at London make 36 lb. at Amsterdam, and 90 lb. 
 at Amsterdam make 116 at Dantzick, how many lb. at London 
 are equal to 130 lb. at Dantzick ? 
 
 Ans. U^lffA' 
 
 When it is required to find how many of the last sort of coin, 
 weight, or measure, mentioned in the question, are equal to a 
 quantity of the first. 
 
 Rule. Place the numbers alternately, beginning at the left 
 hand: and let the last number stand on the rio'ht hand ; then mul» 
 tiply the first row for a divisor, and the second for a dividend. 
 
the left 
 m multi- 
 icond for 
 
 question 
 
 i 156 lb. 
 London 
 
 ^• 
 
 id 100 lb. 
 k London 
 
 . 40 lb. 
 
 Leghorn, 
 lany bra- 
 
 nd 90 lb. 
 t London 
 
 '*4 1 y « • 
 
 t of coin, 
 qual to a 
 
 t the left 
 then mul» 
 ividend. 
 
 rnoGREgflioN. 07 
 
 EXAMPLES. 
 
 5. If 12 lb. at London make 10 lb. at Amsterdam, and 100 lb. 
 at Amsterdam 120 lb. at Thoulouse, how many lb. at Thoulouso 
 are equal to 40 lb. at London ? Ans, 40 lb. 
 
 6. If 40 lb. at London make 30 lb. at Amsterdam, and 90 lb. 
 at Amsterdam 116 ]b. at Dantzick, how many lb. at Dantzick are 
 equal to 122 lb. at London ? Ans. Hl\^, 
 
 PROGRESSION 
 
 CONSISTS OP TWO PARTS, 
 
 ARITHMETICAL AND GEOMETRICAL. 
 
 ARITHMETICAL PROGRESSION 
 
 Is when a rank of numbers increase or decrease regularly by the 
 continual adding or subtracting of equal numbers ; as 1, 2, 3, 4, 
 3, 6, are in Arithmetical Progression by the continual increasing 
 or adding of one; 11, 9, 7, 5, 3, 1, by the continual decreasing 
 or subtracting of two. 
 
 Note. When any even number of terms differ by Arithme- 
 tical Progression, the sum of the two extremes will be equal 
 to the two middle numbers, or any two means equally distant 
 from the exteemes : as 2, 4, 6, 8, 10, 12, where 6 -f 8, the two 
 middle numbers, are=12+2, the two extremes, ana=10+4thc 
 two means=l4. 
 
 When the number of terms arc odd, the double of the middle 
 term will be equal to the two extremes ; or of any two means 
 equally distant from the middle term ; as 1, 2, 3, 4, 5, where the 
 double number of 3=5+ 1=2+4=6. 
 
 In Arithmetical Progression five things are to be observed, viz. 
 
 1. The first term ; better expressed thus, F. 
 3. The last term, L. 
 
 3. The number of terms, ....,N. 
 
 4. TheequaldifTerence, D. 
 
 5. The sum of all terms, S. 
 
 Any three of which being given, the other two may be found. 
 
 The first, second, and third terms given, to find the fifth. 
 
 Dnvvi iur..i^:.,%i.. 4i.« _i» At.- A___ . 1 t. «* .t - 
 
 a«u2ica i-AUiiipij mc suui ui uiB \wo exiTBTUGs oy naii ine 
 
 number of terms, or multiply half the sum of the two extreme! 
 
96 
 
 PROOR1.88ION. 
 
 / 
 
 by the whole number of terms, the product is the totel of «ll the 
 terms : or thus, 
 
 F. F LN arc given to find S. 
 
 -N 
 
 ■ F-fLX— =S. 
 2 
 
 EXAMPLES. 
 
 1. How many strokes does the hammer of a clock strike in 12 
 hours t 
 
 12+1=13, then 13x6=79. 
 
 2. A man bought 17 yards of cloth, and gave for the first yard 
 26. and for the last 10s. what did the 17 yards amount to? 
 
 Ans, £5 . 2. 
 
 3. If 100 eggs were placed in a right line, exactly a yard a«^ 
 under from one another, and the first a yard from a basket, what 
 length of ground does that man go who gathers up these 100 eggi 
 singly, and returns with every egg to the basket to put it in ? 
 
 Ans, 6 miles, 1300 yards. 
 
 The first, second, and third terms given, to find the fourth. 
 
 Rule. From the second subtract the first, the remainder divi- 
 ded by the third less one, gives the fourth : pr thus 
 
 II. F L N are given to find P. 
 
 L— F 
 ■'• >,.^D. ■ . , . ..- 
 
 N— 1 
 
 
 EXAMPLES. 
 
 4. A man had eight sons, the youngest was 4 years old, and 
 the eldest 32, they increase in Arithmetical Progression, what 
 was the common difierence of their ages ? Ans, 4. 
 
 J ,:Ul 
 
 then 28T*-&-rl=4 common diflference. 
 
 5. A man is to travel from London to a certain place in 12 
 days, and to go but 3 miles the first day, increasing every day by 
 |ta equal excess, so that the last day*8 journey may be 58 miles, 
 
PROORBSSION. 
 
 90 
 
 1 of all the 
 
 trike in 12 
 
 s first yard 
 tto? 
 £5.2. 
 
 a yarii as- 
 sket, what 
 e 100 egg'i 
 Qt it in ? 
 ) yards. 
 
 I fourth. 
 
 inderdivi- 
 
 '8 old, and 
 sion, what 
 Ans, 4. 
 
 le. 
 
 lace in 12 
 ery day by 
 e 58 mileg, 
 
 what is the daily increasef and how many miles distant is that 
 place from London ? Ans. 5 daily incrraie. 
 
 Therefore, as three miles is the first day's journey, 
 
 34-6=8 the second day. 
 
 84-5=13 the third day, &c. - 
 
 Tne whole distance is 366 miles. 
 
 The first, second, and fourth terms given, to find the third. 
 RuLB. From the second subtract the first, the remainder di /ide 
 by the fourth, -and to the quotient add 1, gives the third ; or thus, 
 
 III. F L D are given to find N. 
 L— F 
 
 D 
 
 ^EXAMPLES. 
 
 6. A person travelling into the country, went 3 miles the first 
 day, and increased every day 5 miles, till at last he went 58 miles 
 in one day ; how many days did he travel ? Ans, 12. 
 
 58— 3=55-»-5=ll+l=12 the number of days. 
 
 7. A man being asked how many sons he had, said, that the 
 youngest was 4 years old, and the oldest 32 ; and that he increas- 
 ed One in his family every 4 years, how many had he? 
 
 Ans. 8. 
 
 The second, third, and fourth terms given to find the first 
 
 Rule. Multiply the fourth by the third made less by one, the 
 product subtracted from the second gives the first : or thus, 
 
 IV. L N D are given to find F. 
 L— DxN— 1=F. 
 
 EXAMPLES. 
 
 8. A man in 10 days went from London to a certain town in 
 the country, every day's journey increasing the fonner by 4, and 
 the last he went was 46 miles, what the first ? 
 
 Ans. 10 mile?. 
 4x10—1=36, then 46—36=10, the first day's journey. 
 
r 
 
 too 
 
 PROOCSSION. 
 
 9. A man takes out of his pocket at 8 several times, so many 
 different numbers of shillings, every one exceeding the former 
 by 6, the last at 46 ; what was the first i Ans. 4. 
 
 The fourth, third, and fifth given, to find the first. 
 
 Rule, Divide the fifth by the third, and from the quotient 
 subtract half the product of the fourth multiplied by the third 
 less 1 gives the first : or thus, 
 
 V N D S are given to find F 
 
 S DXN— 1 
 
 — F. 
 
 N2 
 
 EXAMPLES. 
 
 10. A man is to receive £360 at 12 several payments, each to 
 exceed the former by £4, and is willing to bestow the first pay- 
 ment on any one that can tell him what it is. What will that 
 jierson have for his pains ? -Ans, £8. 
 
 4 X 12—1 
 360+12=:30, then 30 
 
 =£8 the first payment. 
 
 The first, third, and fourth, given to find the second. 
 
 Rule. Subtract the fourth from the product of the third, mul- 
 tiplied by the fourth, that remainder added to the first gives the 
 second : or thus, 
 
 VI. F N D are given to find L. 
 NP— P-f-F=L 
 
 EXAMPLES. 
 
 11. What is the last number of an Arithmetical Progression, 
 beginning at6» and continuing by the increase of 8 to 20 places? 
 
 Ans. 158. 
 
 30X8—8=^152, then 152+6=158, the last number. 
 GEOMETRICAL PROGRESSION 
 
 Is the incieasiiig or decreasing of any rank of numbers by some 
 common ratio ; that is, by the continual multiplication or division 
 
 /. -— 1 —.1.-.— . ^m n A Q ta. iwxMvanaA \\tr t\\tk vnilltlTtllAt 
 
 Oi Home OqiSSU JlUinucr i oa .«, •*, «j, *v, iiti^«\jf»ow vj »«»« m..vi»».^—— 
 
 % an4 IG, 8, 4, 2> decrease by the divisor 2. 
 
fROORKSSIOlV. 
 
 19! 
 
 so many 
 } formei 
 ns. 4. 
 
 quotient 
 he third 
 
 , each to 
 irst pay- 
 will that 
 
 IS. £8. 
 
 nent. 
 
 ird, mul' 
 gives the 
 
 gressioR, 
 5 places? 
 s. 158. 
 
 I by some 
 r division 
 
 Tiiilf'irtllAt 
 
 Note. "When any number of terms is continued in Geome- 
 trical Progression, the product of the two extremes will be equal 
 to any two means, equally distant from the extremes : as 2, 4, 8, 
 16, 32, 64, where 64x2 are=4x32, and 8X16=128. 
 
 When the number of the terms are odd, the middle term multi- 
 plied into itself will be equal to the two extremes, or any two 
 means equally distant from it, as 2, 4, 8, 16, 32, where 2X32^ 
 4x16=8x8=64. 
 
 In Geometrical Progression the same 5 things are to be obeer 
 fed as are in Arithmetical, viz. 
 
 1. The first term. 
 
 2. The last term. 
 
 3. The number of terms. 
 
 4. The equal difference or ratia 
 
 5. The siun of all the terms. 
 
 Note. As the last term in a long series of numbers is very 
 tedious to come at, by continual multiplication ; therefore, for the 
 reader finding it out, there is a series of numbers made use oJ 
 in Arithmetical Proportion, called indices, beginning with an 
 unit, whose common difference is one ; whatever number of in- 
 dices you make use of, set as many numbers (in such Geomet- 
 rical Proportion, as is given in the question) under them. 
 
 ^g 1, 2, 3, 4, 5, 6, Indices. 
 
 2, 4, 8, 16, 32, 64, Numbers in Geometrical Proportion. 
 
 But if the first term in Geometrical Proportion be different 
 from the ratio, the indices must begin with a cipher. 
 
 ^g 0, 1, 2, 3, 4, 5, 6, Indices. 
 
 1, 2, 4, 8, 16, 32, 64, Numbers in Geometrical Proportion. 
 
 When the Indices begin with a cipher, th^ ^ *m of the indices 
 made choice of must always be one less than me number of terms 
 given in the question ; for 1 in the indices is over the second 
 term, and 2 over the third, «fcc. 
 
 Add any two of the indices together, and that sum will agree 
 with the product of their respective terms. 
 
 As in the first table of Indices 2+ 5= 7 
 Geometrical Proportion 4x32=128 
 
 Then the second 
 
 13 
 
 'Z-\- 4= 6 
 4x16= 64 
 
i02 
 
 FKOOBMSION. 
 
 In any Geometrical Progression proceeding from unity, the 
 ratio being known, to find any remote term, without producing 
 all the intermediate terms. 
 
 Rule. Find what figures of the indices added together would 
 give the exponent of the term wanted : then multiply the num* 
 bars standing under such exponents into each other, and it will 
 give the term required. ^ 
 
 Note. When the exponent 1 stands over the second term, 
 the number of exponents Vnust be one less than the number o( 
 terms. 
 
 EXAMPLES. 
 
 1. A man agrees for 12 peaches, to pay only the price of the 
 last, reckoning a farthing for the first, and a halfpenny for the 
 second, ^c. doubling the price to the last ; what must he give 
 for them? Ans, £2,^,9, 
 
 16=4 
 
 0, 1, 2, 3, 4, Exponents 16=4 
 
 1, 2, 4, 8, 16, No. of terms. 
 
 256::a8 
 
 8=a 
 
 For 4+4+3=11, No. of terms less 1- 
 
 4)2Q48«llNo.offi^. 
 
 12)512 
 
 2|0)4|2 . 8 
 £2.2.8 
 
 2. A country gentleman going to a fair to buy some oxen, 
 meets, with a person who had 23 ; he demanded the price of them, 
 and was answered £16 a piece; the gentleman bids £15 a piece 
 and he would buy all ; the other tells him it could not be taken ; 
 but if he would give what the last ox would come to, at a farthing 
 for the first, and doubling it to the last, he should have all. What 
 was the price of the oxen ? Ans. £4360 .1.4. 
 
 In any Geometrical Progression not proceeding from unity, 
 the ratio being given, to find any remote term, without produ- 
 cing all the intermediate terms. 
 
PROORECSION. 
 
 103 
 
 <# 
 
 RvLS. Proceed as in the last, onl/ observoi that erery prodact 
 rnual be divided by the first term. 
 
 EXAMPLE. 
 
 3. A sum of money is to be divided among eight persons, the 
 first to have £20, the next £00, and so in triple proportion ; what 
 will the last have ? Ans. £43740. 
 
 540X540 14580X60 
 
 30 20 
 
 3+3+1=7, one less than the number of terms. 
 
 4. A gentleman dying, left nine sons, to whom and to his exe- 
 cutors he bequeathed his estate in the manner following : To his 
 executors £50, his youngest son Was to have as much more as 
 the executors, and each son to exceed the next younger by as 
 much more ; what was the eldest son*s proportion? 
 
 Ans. £25600. 
 
 IChc first tei'm, ratio, and number of termd given, to find the 
 tsilm of all the terms. 
 
 Rut.?:. Find the last term as before, then subtract the first 
 from it, and divide the remainder by the ratio, less 1 ; to the quo- 
 tient of which add the greater, gives the eum required. 
 
 EXAMPLES. 
 
 B. A servant skilled in numbers, agreed with a gentleman to 
 serve him twelve months, provided he would give him a farthing 
 for bis first month^s service, a penny for the second, and 4d. for 
 the third, &e., what did his wages amount to ? 
 
 Ans. £6825 . 8 . 5:1. 
 
 256X256=65536, then 65536X64=4194304 
 4194304—1 
 
 =1398101, then 
 
 0, 1, 2, 3, 4, 
 
 1, 4, 16, 64, 250, 
 4+4+3=11 
 
 No. of terms less 1, 4 — 1 
 
 1398101+4194304=5592405 farthings. 
 
 6. A man bought ahorse, and by agreement was to give a far- 
 thing for the first nail, three for the second, &.c., there were four 
 shoes, and in each shoe 8 nails \ what was the worth of the horse ? 
 
 4ns. £9651 14681 693- • 1 3 • i. 
 
104 
 
 PERMIITATION. 
 
 7. A certaii: person married his daughter on New*year*s day, 
 and gave her husband Is. towards her marriage portion, promis- 
 ing to double it on the first day of every month for 1 year ; what 
 was her portion 1 
 
 ^ns. £204.15. 
 
 8. A laceman, well versed in numbers, agreed with a gentle 
 man to sell him 22 yards of rich gold brocaded lace, for 2 pins 
 the first yard, 6 pins the second, &.C., in triple proportion ; I 
 desire to know what he sold the lace for, if the pins were valued 
 at 100 for a farthing ; also what the laceman got or lost by the 
 sale thereof, supposing the lace stood him in £7 per yard. 
 
 Ans. The lace sold for £326886 .0.9. 
 
 Gain £326732 .0 . 9. 
 
 PERMUTATION 
 
 Is the changing or varying of the order of things. 
 
 Rule. Multiply all the given terms one into another, and the 
 last product will be the number of changes required. 
 
 EXAMPLES. 
 
 1. How many changes may be rung upon 12 bells ; and how 
 long would they be ringing but once over, supposing 10 changes 
 might be rung in 2 minutes, and the year to contain 365 days, 6 
 hours ? 
 
 1X2X3 X4X5X6X7X8X9X 10 XllX 12=479001600 
 changes, which -f- 10=47900160 minutes ; and, if reduced, is=91 
 years, 3 weeks, 5 days, 6 hours. 
 
 2. A young scholar coming to town for the convenience of a 
 good library, demands of a gentleman with whom he lodged, 
 \yiiat his diet would cost for a year, who told him £10, but the 
 scholar not being certain what time he should stay, asked him 
 what he must give him for so long as he should place his family, 
 (consisting of 6 persons besides himself) in different positions, 
 every day at dinner; the gentleman thinking it would not be 
 long, tells him £5, to which the scholar agrees. What time did 
 the^scholar stay with the gentleman? 
 
 Ans. 5040 days. 
 
106 
 
 ear's day, 
 n, promis- 
 ear ; whal 
 
 04. 15. 
 
 k a gentle 
 for 2 pins 
 >ortion; I 
 ere valued 
 )st by the 
 |rard. 
 k . 9. 
 1.0,9. 
 
 THE 
 
 TUTOR'S ASSISTANT. 
 
 ;r, and the 
 
 ; and how 
 10 changes 
 65 days, 6 
 
 479001600 
 ced, is=9l 
 
 lience of a 
 le lodged, 
 10, but the 
 asked him 
 his family, 
 positions, 
 lid not be 
 at time did 
 
 10 days. 
 
 PART 11. 
 
 VULGAR FRACTIONS, 
 
 A PR ACTION is a part or parts of an unit, and written with Iw* 
 Igures, with a line between them, as -}, f , f , Ac. 
 
 The figure above the line is called the numerator, and the un- 
 Jer one me denominator ; which shows how many parts the 
 «init is divided into : and the numerator shoves how many of 
 ihose parts are meant by the fraction. 
 
 There are four sorts of vulgar fractions : proper, improper, 
 compound, and mixed, viz. 
 
 1. A PROPER FRACTION is wheu the numerator is less than 
 the denominator, as f , f , f , -j^, loj., &c. 
 
 2. An IMPROPER FRACTION is when the numerator is equal 
 to, or greater than the denominator, as f , f , ff , J-f^, &c. 
 
 3. A COMPOUND FRACTION is the fraction of a fraction, and 
 known by the word of, as ^ of f of ■Z'^jf 5^ of j*^, &c. 
 
 4. A MIXED NUMBER, OR FriACTioN, IS composed of a whol» 
 number and fraction, as 8^, 
 
 2' "a7» 
 
 6lc. 
 
106 
 
 REDUCTlOBr OF VVLOAR FRACTIONS. 
 
 REDUCTION OF VULGAR FRACTIONS. 
 
 1. To reduce fractions to a common denominator. 
 
 Rule. Multiply each numerator into all the denominators, 
 except its own, for a numerator ; and all the denominators, for 
 a common denominator. Or, 
 
 2. Multiply the common denominator by the several giren 
 numerators, separately, and divide their product by the several 
 denominators, the quotients will be the new numerators. 
 
 EXAMPLES. 
 
 1. Reduce f and f to a common denominator. 
 
 Facit, ^ and -Jf . 
 1st num. 2d num. 
 2x7=14 4x4=16, then 4x7=28 den.=Jf and f|. 
 
 2. Reduce ^, f , and -f, to a common denominator, 
 
 3. Reduce f , f, -^, and f , to a common denominator. 
 
 4. Reduce -f^t f , 
 
 'Pacit. 88*fl 824(1 tnifl aBSft 
 
 fauil, 386 0* M6ff> 8860* 8969' 
 
 7> 
 
 and f, to a common denominator. 
 
 Facit, 
 
 1 n n a 
 
 1«80> 
 
 8,4 0. ,a.4.o. 
 
 1680)1680' 
 
 5. Reduce f , f , f-, and -^i to a common denominator, 
 
 Facit, fH 
 
 1686' 
 
 6. 
 
 » 8To» 8«o» 
 
 Reduce f , f , f, and f , to a common danominator. 
 
 ttt* 
 
 Facit, 
 
 Tan 
 8 160» 
 
 iH 
 
 0* 
 
 K A ft 
 
 jtaaa 
 
 2I«0' 
 
 2. To reduce a vulgar fraction to its lowest terms. 
 
 Rule. Find a common measure by dividing the lower term 
 by the upper, and that divisor by the remainder followingr till 
 nothing remain : the last divisor is the common measure ; then 
 divide both parts of the fraction by the common measure, and 
 the quotient will give the fraction required. 
 Note. If the common measure happens to be one, the fraction 
 is already in its lowest term : and when a fraction hath ciphers at 
 the right hand, it may be abbreviated by cutting them off, as W%. 
 
 EXAMPLES. 
 
 7. Reduce |-f- to its lowest terms. 
 
 24)32(1 
 24 
 
 Com. measure, 8)24(3 Faciv. 
 
RXVUOTlOIf OF VITLOAR FRACTIONS. 
 
 107 
 
 8. Rednce -^ ta its lowest termv. Facit, ^5-. 
 
 9. Reduce -f^ to its lowest ter ^8. Facit, -jVi-. 
 la Reduce ^ to its lowest i; s. Facit, i. 
 
 1 1. Reduce fff- to its lowest terms. Facit, f^. 
 
 12. Reduce f^^ to its lowest terms. Facit, f . 
 
 3. To reduce a mixed number to an improper fraction. 
 
 Rule. Multiply the whole number by the denominator of 
 (he fraction, and to the product add the numerator for a new 
 numerator, which place over the dienominator. 
 
 Note. To express a whole number fraction-ways set 1 for 
 the denominator given. 
 
 EXAMPLES. 
 
 13. Reduce 18f to an improper fraction.. 
 
 18X7+3=129 new numerator=»f •. 
 
 14. Reduce 56^ to an improper fraction. 
 
 15. Reduce 183^ to an improper fractioa 
 
 16. Reduce 131- to an improper fraction. 
 
 17. Reduce 27^ to an improper fraction. 
 
 18. Reduce &14|^ to an improper fraction. 
 
 4. To reduce an improper fraction to its proper terms. 
 Rule. Divide the upper term by the lower. 
 
 Facit, 
 
 Facit, -Lfft. 
 
 Facit, »|t». 
 
 Facit, Y- 
 
 Facit, «f ». 
 
 Facit, «ff •. 
 
 EXAMPLES^ 
 
 19. Reduce >f » to its proper terms* 
 
 129+7=18f, 
 
 20. Reduce »ff-» to its proper terms, 
 
 21. Reduce 'ff^ ^q j^g proper terms* 
 
 22. Reduce ^ to its proper terms. 
 
 23. Reduce «f » to its proper terms. 
 
 24. Reduce ^ff » to its proper terms. 
 
 Facit, 18f. 
 
 Facit, 56ff . 
 Facit, 183^. 
 
 Facit, 131^. 
 
 Facit, 27f . 
 Facit, 614tV. 
 
 5. To reduce a compound fraction to a single one. 
 -J'^i^^l Multiply all the numerators for a new numerator, 
 and all the denominators for a new denominator. 
 Reduce the new fraction to its lowest terms by Rule 2. 
 
106 
 
 REDUCTION OF VULGAR FRACTIONS. 
 
 il 
 
 II 
 
 EXAMPLES. 
 
 35. Reduce ^ of f of | to a sixigle fraction. 
 2X3X5= 30 
 
 Facit, — reduced to the lowest term=sf . 
 
 3X5X8=120 
 
 26. Reduce ^ of 4^ of -J^ to a single fraction. 
 
 Facit, fif =iVV- 
 
 27. Reduce -{i of fj of |i to a single fraction. 
 
 Facit, iiff =^. 
 
 28. Reduce | of f of ^^ to a single fraction. 
 
 29. Reduce f of f of f to a single fraction. 
 
 Pacit •^-^-^=A 
 
 30. Reduce f of f of i\ to a single fraction. 
 
 Facit. »ft — -g- 
 
 6 To reauce fractions of one denomination to the fraction of 
 another, but greater, retaining the same value. 
 
 Rule. Reduce the given fraction to a compound one, by com- 
 paring it with all the denominations between it and that denomi- 
 nation which you would reduce it to ; then reduce that compound 
 fraction to a a single one. 
 
 EXAMPLES. 
 
 3L Reduce f of a penny to the fraction of a pound. 
 
 00 T, A . c r, Facit,fof J5 0f,J-,=T^. . 
 
 Jx, Reduce t of a penny to the fraction of a pound. 
 
 Facit, j^. 
 
 33. Reduce f of a dwt. to the fraction of a lb. troy. 
 
 Facit, TsVo"' 
 
 34. Reduce f of a lb. avoirdupois to the fraction of a cwt. 
 
 Facit, -yfj, 
 
 7. To reduce fractions of one denomination to the fraction of 
 another, but less, retaining the same value. 
 
 Rule. Multiply the numerator by the parts contained in the 
 several denorainatioiia between it, and that you would rec je it 
 to, for a new numerator, and place it over the given denominator. 
 
REDUCTION OF TULOAR FRACTIONS. 
 
 EXAMPLES. 
 
 10» 
 
 — 148 
 
 fe* 
 
 Ji—2. 
 
 — Ifi' 
 
 68* 
 
 miction of 
 
 by com- 
 denomi- 
 •mpound 
 
 TTsTT* 
 
 '» •«0' 
 
 1200* 
 Wt. 
 
 » 7 84» 
 
 iction of 
 
 d ia the 
 et. ze it 
 ninator. 
 
 35. Reduce j^ of a pound to the fraction of a penny. 
 
 Faci^ 2. 
 7X aOX 12=1680 -iiii reduced to its lowest term=f .' 
 
 36. Reduce y^. of ^ pound to the fraction of a penny. 
 
 37. Reduce -oVo of a pound troy, to the fraction of a pennv- 
 ^«ignt- Facit, *. 
 
 38. Reduce ^h of a cwt. to the fraction of a lb. 
 
 Facit, f . 
 
 8. To reduce fractions of one denomination to another of the 
 same value, having a numerator given of the required fraction 
 
 Rule. As the numerator of the given fraction : is to its deno- 
 mmator : : so is the numerator of the intended fraction : to its 
 uenommator. 
 
 EXAMPLES. 
 
 39. Reduce f to a fraction of the same value, whose numera- 
 VIA U ^ ^^' As 2 : 3 : : 12 : 18. Facit, 44. 
 
 40. Reduce f to a fraction of the same value, whose numera- 
 tor shall be 25. p^cit, ^. 
 
 41. Reduce f to a fraction of the same value, whose numera- 
 tor shall be 47. ^^ 
 
 Facit, 
 
 65^. 
 
 9. To reduce fractions of one denomination to another of the 
 same value, having the denominator given of the fractions re- 
 quired. 
 
 Rule. As the denominator of the given fraction : is to its 
 numerator : : so is the denominator of the intended fraction : to 
 Its numerator. 
 
 EXAMPLES. 
 
 42. Reduce f to a fraction of the same value, whose denomi- 
 ■ator shall be 18. As 3 : 2 : : 18 : 12. Facit, -ff. 
 
 43. Reduce ^ to a fraction of the same value, whose denomi- 
 nator shall be 35. Facit, ^^. 
 
 44. Reduce f to a fraction of the same value, whose denomi- 
 nator shall be 65f . 47 
 
 Facit, 
 
 65f. 
 
no 
 
 REDVCTION OF VULCtAK VRACTIONS* 
 
 10, To reduce a mixed firaetion to a single one. 
 
 RuLK. When the numerator lis the integral part, multiply it 
 by the denominator of the fractional part^ addinginthe numerator 
 Of tfte fractional part for a new numerator ; then multiply the de- 
 nominator of the fraction by the denominator of the fractional 
 part foi anew denominator. 
 
 EXAMPLESi 
 
 Facit, m=n- 
 
 36f 
 
 46. Reduce — to a simple fraction.. 
 48 
 
 36 X 3 -f 2=1 10 numerator. 
 48 X 3 =144 denominator. 
 23f 
 
 46i Reduce— to a simple fraction* Facit,^=f^. 
 
 When the denominator is the integral part, multiply it by the 
 denominator of the fractional part^ adding in the numerator of 
 the fractional part for a new denominator ; then multiply the 
 numerator of the fraction by the denominator of the fractional 
 part for a new numerator. 
 
 EXAMPLES. 
 ^ 47. Reduce^to a simple fraction. Facit. 4M-»^ 
 
 ; 19° 
 
 48. Reduce— to a simple fraction. Facit. -A?-- ^ 
 
 11. To find the proper quantity of a fraction in the known 
 parts of an integer. 
 
 Rule. Multiply the numerator by the common parts of the 
 integer, and divide hy the denominator. 
 
 EXAMPLES. 
 
 Q V 2ii5S?"5® t^^ * pound sterling to its proper quantity. 
 J X 20=60-4-4=168. ^ Facit, 168 
 
 50. Reduce fofa shilling to its proper quantity. 
 
 Ki u J ^ ^ , ^*ciC 4d. 34- qrs. 
 
 &1. Keducef of a pound avoirdupois to its proper quantity 
 
 Ro D J , i. Facit,9oz.2f dr. 
 
 04. KedUCe ■*• of a CXVL tn its nrnner /inantU^r 
 
 Facit, 3 qrs. 3 lb. 1 oz. ISf dr. 
 
 i 
 
KKOOOTIOK Of TVLOAA VRAOTIOITS. 
 
 Ill 
 
 nultiply it 
 mmcrator 
 >ly the de- 
 fractional 
 
 i?=H. 
 
 HtW. 
 
 it by the 
 erator of 
 Itiply the 
 fractional 
 
 e known 
 t8 of the 
 
 t, 15s. 
 
 li qrs. 
 }uantity 
 2f dr. 
 
 2idr. 
 
 I 
 
 153. Reduce f of a pound troy to its proper quantity. 
 
 Facit, 7 oz. 4 dwts. 
 54. Reduce ^ of an ell English to its proper quantity. 
 
 Facit, 2 qrs. 3^ nails. 
 oo. Reduce f of a mile to its proper quantity. 
 
 _ _ , Facit, 6 fur. 16 poles. 
 
 66. Reduce f of an acre to its proper quantity. 
 
 Facit, 2 roods, ao poles. 
 57. Reduce f of a hogshead of wine to its proper quantity. 
 
 Facit, 64 gallons. 
 88. Reduce ^ of a barrel of beer to its proper quantity. 
 
 Facit, 12 gallons. 
 
 59. Reduce i^ of a chaldron of coals to its proper quantity. 
 
 Facit, 15 Bushels. 
 
 60. Reduce f of a month to its proper time. 
 
 Facit, 2 weeks, 2 days, 19 hours, 12 minutes. 
 12. To reduce any given quantity to the fraction of any greater 
 denomination, retaining the same value. 
 
 Rule. Reduce the given quantity to the lowest term men- 
 tioned for a numeratOi , under which set the integral part reduced 
 to the same term, for a denominator, and it will give the fraction 
 required. 
 
 EXAMPLES. 
 
 61. Reduce t5s. to the fraction of a pound sterling. 
 
 Facit, ii=i£. 
 
 62. Reduce 4. 3^ qrs. to the fraction of a shilling. 
 
 Facit, f . 
 
 63. Reduce 9 oz. 2f dr. to the fraction of a pound avoirdupois. 
 
 Facit, f . 
 
 64. Reduce 3 qrs. 3 lb. 1 oz. 12t dr. to the fraction of a cwt. 
 
 Facit, ^. 
 66. Reduce 7 oz. 4 dwts. to the fraction of a pound troy. 
 
 Facit, f. 
 
 66. Reduce 2 qrs. 3^ nails to the fraction of an English ell. 
 
 Facit, f . 
 
 67. Reduce 6 fur. 16 poles to the fraction of a mile. 
 
 V Facit, f . 
 
 68. Reduce 2 roods 20 poles to the fraction of an acre. 
 
 _ _ Facit, -f. 
 
 09. Reduce &4 gallons to the fraction of a hogshead of wine. 
 
 Facit, f . 
 
112 
 
 SUBTRACTION OV TULOAR FRACTIONS. 
 
 70 Reduce 12 gallons to the fraction of a barrel of beer. 
 
 71 . Reduce fifteen bushels to the fraction of a chaldron of coals. 
 
 Facit A 
 
 72. Reduce 2 weeks, 2 days, 19 hours, 12 minutes,\o the 
 fraction of a month. Facit, f . 
 
 ADDITION OF VULGAR FRACTIONS. 
 
 .u ^"^j J i?l^"^® *^® ^^^®" fractions to a common denominator, 
 then add all the numerators together, under which place the com- 
 mon denominator. 
 
 EXAMPLES. 
 
 1. Add f and I together. Facit, J4+if=^f=l^. 
 
 2. Add i, f and f together. Facit, Ifjf . 
 
 3. Add i-, 4i and f together. Facit, 4f •. 
 
 4. Add 7f and f together. Facit, S^. 
 
 5. Add f and f of f> together. Facit, if. 
 
 6. Add 5f, 6f and 4^ together. Facit, 17^^. 
 2. When the fractions are of several denominations, reduce 
 
 them to their proper quantity, and add as before. 
 
 7. Add f of a pound to |- of a shilling. Facit, 15s. lOd. 
 a Add ^ of a penny to f of a pound. Facit, 13s. 4id. 
 
 9. Add 1^ of a pound troy to i of an ounce. 
 
 Facit, 9 oz. 3 dwts. 8 grs. 
 
 10. Add f of a ton to f of a lb. 
 
 Facit, 16 cwt. qrs. lb. 13 oz. 5J- dr. 
 
 11. Add f of a chaldron to f of a bushel. 
 
 ,„ . ,^ Facit, 24 bushels 3 pecks. 
 
 14. Add J- of a yard to f of an inch. 
 
 Facit, 6 inch. 2 bar. c. 
 SUBTRACTION OF VULGAR FRACTIONS. 
 
 the^^subtraJI'thpT ^^' ^''^'" fraction to a common denominator, 
 Mien subtract the less numfirator fmm th- "-Psf J -» -^ 
 
 remainder over the common"dcnomi„Vto;.* ' """ *'""^' "" 
 
HULTIPLI0ATI05. 
 
 113 
 
 2. When the lower L;ii;tion is greater than the upper, sub- 
 tract the numerator of the lower fraction from the denominator, 
 and to that difference add the upper numerator, carrying one to 
 the unit's place of the lower whole number. 
 
 EXAMPLES. 
 
 1. From ^ take i 3X7=21. 5X4=20. 21— 20=1 num. 
 
 4 X 7=28 den. Facit, -»-. 
 
 2. From -g- take f of |. Pacit, ||! 
 
 3. From &| take W- Facit, d%. 
 
 4. From ff- take f Facit, ^^. 
 6. From ^ take | of f . Facit ^-^ 
 
 6. From 64| take f of f . Facit, 63|' 
 
 3. When the fractions are of several denominations, reduce 
 them to their proper quantities, and subtract as before. 
 
 7. From i of a pound take f of a shilling. Facit, 14s. 3d. 
 
 8. From -f of a shilling take ^ of a penny. Facit, 7^. 
 
 9. From f of a lb. troy take f of an ounce. 
 
 Facit, 8 oz. 16 dwts. 16 grs. 
 16. From f of a ton take f of a lb. 
 
 Facit, 15 cwt. 3 qrs. 27 lb. 2oz. lOf drs. 
 
 11. Fromf of a chaldron, fake ^ of a bushel. 
 
 Facit, 23 bushels, 1 peck 
 
 12. From f of a yard, take f of an inch. 
 
 F&cit, 5 in. 1 b. c. 
 
 MULTIPLICATION OF VULGAR FRACTIONS. 
 
 Rule. Prepare the given numbers (if they require it)by the 
 rules of Reduction ; then multiply all the numerators together for 
 a new numerator, and all the denominators for a new denomin- 
 ator. 
 
 EXAMPLES. 
 
 1. Multiply f by f . 
 
 Facit, 3X3=9 num. 
 
 2. Multiply f by f. 
 
 3. Multiply 48^3- by 13f . 
 
 4. Multiply 430-1%- by 18|-. 
 
 5. Multiply fi by f of f of f. 
 
 6. Multiply -^,- by f of f of ^. 
 
 K3 
 
 4X5=20 den.—„a 
 
 2 0' 
 2 7* 
 
 6723^. 
 
 Facit, 
 Facit, 
 Facit, 7935f4. 
 
 fdCll, 2 4 
 
 Facit, 
 
 4 9' 
 
 a. 
 
 8* 
 
114 
 
 SINOLB RVLB Of THRBB PIRBOT. 
 
 ?. Multiplyfoff byf off 
 
 8. Multiply i off by f. 
 
 9. Multiply 5^ by f. 
 
 10. Multiply 24 by f . 
 
 11. Multiply f of 9 by f. 
 13. Multiply 9^ by f . 
 
 Facit, f 
 Fmcit, j^. 
 Facit,4t2. 
 
 Facit, 10. 
 Facit, 5ff . 
 
 Facit, hi. 
 
 DIVISION OF VULGAR PRACT0N8. 
 
 ^'^'f* Prepare the given numbero (if they require it) by the 
 rules of Reduction, and invert the divwofr then proceed a»lo 
 Multiplication. 
 
 EXAMPLES. 
 
 1. Divide^ by f. 
 
 Facit, &X9=±4&mdm^ZXSO'=60 
 
 2. Divide if by f 
 
 3. Divide 672A by ISf. 
 
 4. Divide 7935af by 18f 
 
 5. Divide f by f of f of f 
 
 6. Divide f of 16 by f of f 
 
 7. Divideioff byf off 
 
 8. Divide9f«, by^ofr 
 
 9. Divide ^V by 4f 
 10. Divide 16 by 24. 
 
 U. Divide 5206jV by f of 9K 
 12, Divide 3i by 9f 
 
 den.-4f=f 
 
 Facit, f 
 
 Fa<!i4,46f 
 
 Facit, 430f . 
 
 Facit, -j^ 
 
 Facit, 19ti. 
 
 Facit, if =|. 
 
 Facit, 2H. 
 
 Facit, f . 
 
 Facit, f 
 
 Facit, 71f 
 
 Facit, f . 
 
 THE SINGLE RULE OF THREE DIRECT, IN VULGAR 
 
 FRACTIONS. 
 
 Rule. Reduce the numbers as before directed in Reduction. 
 State the question as in the Rule of Three in whole numbers, and 
 invert the first term in the proportion, tlien multiply the three 
 terms continually together, and the product will be the answer. 
 
fINOLB ftVLB Of TBRSB INVBRM. 
 
 lt& 
 
 EXAMPLES. 
 
 1. If I of a yard cost | of £1, - hat will -ft of a yard come to 
 at that rate ? Ans, ^*=:158. 
 
 yd. £ yd. £ 
 As f : f : : -ft : ^=158. 
 
 and 3X8X10=340 den. °'t^»o-n iJKUo*" 
 
 2. If I of a yard cost f of £1, what will ii- of a yard cost! 
 
 ^715. 14s. 8d. 
 
 3. If f of a yard of lawn cost 7s. 3d., what will \0\ yardtr 
 cost ! . Ans, £4 : 19 : 10|f . 
 
 4. Iff lb. cost ^3. how many pounds will f of Is. buy? 
 
 Ans. 1 lb.-5-f-j-=iV» 
 6. Iff ell of Holland cost \ of £1, what will 13f ells covt at 
 the same rate ? AnsiCH : : 8J ^. 
 
 6. If 12^ yards of cloth cost 15s. 9d., m^at wfll 4Bk cost at the 
 same rate ? Ans. £3:0:9^ -^. 
 
 7. If tV o^ ft cwt, cost 284s. what will 7^ cwt. cost at the same 
 rate.? il«s. £118:6 fa 
 
 8. If 3 yards of broad cloth cost £2^, what will lOf yard* 
 eost ? Ans. £9 : 1% 
 
 9. If i of a yard cost i of £1, what will f of an ell English 
 come to at the same rate? Ans, £2. 
 
 10. If 1 lb. of cochineal cost £1 : 6, what will 36 f. lb. come 
 tot ilii5. £45 : 17 : 6. 
 
 11. If 1 yard of broad cloth cost 15|8., what will 4 pieces coat, 
 6ach containing 27f yards ? Ans. £85 : 14 : 3| f§^ or f . 
 
 12. Bought 3^ pieces of silk, each containing 24f ells, at 68. 
 dfd. per ell. I desire to know what the whole quantity cost ? 
 
 Ans. £25 : 17 : t^ ^. 
 
 THE SINGLE RULE OF THREE INVERSE, IN VULGAR 
 
 FRACTONS. 
 
 EXAMPLES. 
 
 1. If 48 men can build a wall in 24^ days, how many men 
 can do the same in 192 days ? Ans. 6^*^. men. 
 
 2e If 25?-s= will nay for the carriace of 1 cwt= 145-i miles, how 
 far may 6^ cwt. be carried for the same money ? 
 
 Ans, 22g^ miles. 
 
no 
 
 THE DOUBLE RULE OF THREE. 
 
 3. If 3| yards of cloth, t^^ « ^ y»fd wide, be sufficient to 
 make a cloak, how utuch mu t >^ ve of that tiurt which is f yard 
 wide, to make another of Vht ajm* bigness? 
 
 Ans. 4| yards. 
 
 4. If three men ctn do a piece of work in 4^ hours, in how 
 many hours will tiill ^«en du the same work ? 
 
 Ans. r§^o hour. 
 
 5. If a penny white lual w< i^hs 7 oz. when a buslu ' of wheat 
 cost 6s. 6d., what is a bushel worth when a penny white loal 
 weighs but 2^ oz. ? . Ans. 16. 4fd. 
 
 6. What quantity of shalloon, that is f- yard wide, will lineT^ 
 yards of cloth, that is 1^ yard wide? Ans. 15 yards. 
 
 THE DOUBLE RULE OF THREE, IN VULGAR 
 
 FRACTIONS. 
 
 EXAMPLES. 
 
 K 
 
 1. If a carrier receives £2-^ for the carriage of 3 cwt. 160 
 miles, h* , mu^^ ought he to receive for the carriage of 7 cwt. 
 3i qrs. 5U mikt Ans. £1 : 16 : 9. 
 
 2. If £100 i 12 months gain £6 interest, what principal will 
 gain £3f in 9 months ? Ans. £76. 
 
 3. If 9 students spend £10|-in 18 days, how much will 20 
 students spend in 30 days ? Ans. £39 : 18 : 4^^^^ 
 
 4. A man and his wife having laboured one day, earned 4fs. 
 how much rjust they have for 10^ days, when their two sons 
 helped them ? Ans. £4 : 17 : 1^. 
 
 6. If £50, in 5 months, fjain £2iVT» what time will £13f re- 
 quire to gain £1 iV ' ^'"'S' 9 months. 
 
 6. If the carriage of 60 cwt. 20 miles cost £14|-, what weight 
 can I have carried 30 miles for £5-jV ? -^ns. 15 cwt. 
 
117 
 
 fficient to 
 I is f yard 
 
 r f ards. 
 
 8, in how 
 
 ^Q hour. 
 
 ' of wheat 
 vhite loat 
 [5. 4td. 
 
 all line 7^ 
 > yards. 
 
 LGAR 
 
 \ cwt. 1 5a 
 
 of 7 cwt. 
 : 16 : 9. 
 
 icipal will 
 IS. £75. 
 
 h will 20 
 
 irned 4fs. 
 two sons 
 17 :1^ 
 
 1 £13i re- 
 months. 
 
 lat weight 
 15 cwt 
 
 THE 
 
 TUTOR'S ASSISTANT. 
 
 PART III. 
 
 DECIMAL FRACTIONS. 
 
 In Decimal Fractions the integer or whole thing, as one pound, 
 one yard, one gallon, dec. is supposed to be divided into 10 equal 
 parts, and those parts into tenths, and so on without end. 
 
 So that the denominator of a decimal being always known to 
 consist of an unit, with as many ciphers as the numerator has 
 places, therefore is never set down ; the parts being only distin- 
 guished from the whole members by a comma prefixed : thus ,& 
 which stands for -^5, ,26 for VW, ,123 for -iVW- 
 
 But the different value of figures appears plainer by the fol- 
 lowing table. 
 
 Whole numbers. Decimal part*. 
 
 7654321, 3 34567 
 
 •^ ■-•> "^ IHJ MJ >-H 
 
 5 3"^ 
 ■ S Q 
 
 n 
 
 
 2 6'=' 
 
 5 p 
 
 B a 
 
 From which it piainly appears, that as whole numbers increaie 
 bt a ten-fold proportion to the left hand, so decimal parts decrease 
 in a ten-fold proportion to the right hand ; so that ciphers placed 
 

 118 
 
 ADDITION OF DECIMALS. 
 
 befors decimal parts decrease their value by removing them far 
 ther from the comma, or unit's place ; thus, ,5 is 5 parts of 10, or 
 A ; ,05 is 5 parts of 100, or ^h ; ,005 is 5 parts of 1000, or 
 tAo ; »0005 is 6 parts of 10000, or -foioi- B"t ciphers after 
 decimal parts do not alter their value. For ,5, ,50, ,500, &c. 
 are each but -^ of the unit. 
 
 A FINITE DECIMAL is that which ends at a certain number of 
 places, but an infinite is that which no where ends. 
 
 A recurring decimal is that wherein one or more figurct 
 are continually repeated, as 2,75222. 
 
 And 52,275275275 is called a compound recurring deci 
 
 NAL. 
 
 Note. A finite decimal may be considered as infinite, by ma- 
 king ciphers to recur ; for they do not alter the value of the deci- 
 mal. 
 
 In all operations, if the result consists of several nines, reject 
 them, and make the next superior place aa unit more ; thus, for 
 26,25999, write 26, 26. 
 
 In all circulating numbers, dash the last fignre. 
 
 ADDITION OF DECIMALS. 
 
 RiTL5. In setting down the proposed numbers to be added, 
 great care must be taken in placing every figure directly under- 
 neath those of the same value, whether they be mixed numbers, 
 or pure decimal parts ; and to perform which there must be a due 
 regard had to the commas, or separatikig points, which ought 
 always to stand in a direct line, one under another, and to the 
 right hand of them carefully place the decimal parts according 
 to their respective values ; then add them as in whole numbers. 
 
 EXAMPLES. 
 
 I. Add 72,5+32,071 + 2,1574 + 371,44-2,75. 
 
 Facit, 480,8784. 
 f. Add 30,07 + 2,0071 + 59,432 + 7,1 . 
 ». Add 3,6 + 47,25 + 927,01 + 2,0073 + 1 ,5. 
 4. Add52,75 + 47,2l + 724+31,452+,3076. 
 $. Add 3275 + 27,514 + 1,005 -f- 725 + 7,32. 
 «. Add 27,5 + 52 + 3,2675+,5741 + 2720, 
 
V them far 
 ts of 10, or 
 »f 1000, or 
 phers after 
 1 1500, 6cc» 
 
 number of 
 
 » 
 
 ore figurefl 
 
 UNO DECI 
 
 itc, by TTia- 
 )f the deci- 
 
 nes, reject 
 ; thuSffor 
 
 be added, 
 ;tly under- 
 I numbers, 
 st be a due 
 iich ought 
 and to the 
 
 according 
 ! numbers. 
 
 »,8784. 
 
 MVLTIPtSCATION OF DE0IHAL9, II 
 
 SUBTRACTION OF DECIMALS, 
 
 ftuLB. Subtraction of decimals differs but little front whole 
 numbers, only in placing the n«mbers, which mutt be carefully 
 observed, as in addition. 
 
 EXAMPLES. 
 
 1. Prom ,5754 takft ,2371. 
 
 3. From ,237 take 1,76. 
 
 3. From 271 take 215,7. 
 
 4. Prom 270,2 take 75,4075. 
 
 5. Prom 571 take 94,72. 
 
 6. From 625 take 76,91. 
 
 7. From 23,415 take ,3742. 
 
 8. From ,107 take ,0007. 
 
 MULTIPLICATION OF DECIMALS. 
 
 Rule. Place the factors, and multiply them, as in whole num- 
 bers, and from the product towards the right hand, cut off as 
 many places for decimals as there are in both factors together ; 
 but if there should not be so many places in the product, sup^ 
 ply the defect with ciphers to the left hand. 
 
 EXAMPLES. 
 
 Facft, ,05758775. 
 
 7. Multiply27,35 by 7,70071. 
 
 8. Multiply 57,21 by ,0075. 
 
 9. Multiply ,007 by ,007. 
 
 10. Multiply 20,15 by ,2705. 
 
 11. Multiply ,907 by ,0025. 
 
 1. Multiply ,2365 by ,3435. 
 3. Multiply 2071 by 2,27. 
 
 3. MulUpIy 37,15 by 25,3. 
 
 4. Multiply 72347 by 23,15. 
 
 5. Multiply 17105 by ,3257. 
 
 6. Multiply 17105 by ,0237. 
 
 •iwSf^f " *"^ number of decimals is to be multiplied by 10, 100^ 
 1000, &c, it is only removing the separating point in the multl- 
 plicand so many places towards the right hand as there are ciphers 
 
 cJ^.!S2!^'P?fI- tJ^"s, ,578X10 = 5,78. ,578X100 = 5,78. 
 ,578X1000 = 578; and ,678X10000 = 5780. 
 
 CONTRACTED MULTIPLICATION OP DECIMALS. 
 
 Rule. Put the unit's place of the multiplier under that nlare 
 of the multiplicand that is intended to be kep't in the product,' then 
 invert the order of all the other fiaures. i. e. write them all the 
 
1^ 
 
 CONTRACTED MULTIPLICATION. 
 
 contrary way ; and in multiplying, begin at the figure in the mul- 
 tiplicand, which stands over the figure you are then multiplying 
 with, and set down the first figure of each particular product di- 
 rectly one under the other, and have a due regard to the increase 
 arising from the figures on the right hand of that figure you begin 
 to multiply at in the multiplicand. 
 
 Note. That in multiplying the figure left out every time next 
 the right hand in the multiplicand, and if the product be 5, or 
 upwards, to 15, carry 1 ; if 15, or upwards, to 25, carry 2; and 
 if 25, or upwards, to 35, carry 3, &c. 
 
 EXAMPLES. 
 
 12. Multiply 384,672158 by 36,8345, and let there be only 
 four places of decimals in the product. 
 
 Contracted way. 
 384,672158 
 5438,63 
 
 115401647 
 
 33080329 
 
 3077377 
 
 115402 
 
 15387 
 
 1923 
 
 14169,2065 
 
 Common way. 
 384,672158 
 36,8345 
 
 1923 
 
 15386 
 
 115401 
 
 3077377 
 
 23080329 
 
 115401647 
 
 360790 
 
 88632 
 
 6474 
 
 264 
 
 48 
 
 4 
 
 14169,2066 
 
 038510 
 
 Facit, 14169,2065. 
 
 13. Multiply 3,141592 by 52,7438, and leave only four places 
 of decimals. Facit, 165,6994. 
 
 14. Multiply 2,38645 by 8,2175, and leave only four places 
 of decimals. * Facit, 19,6107. 
 
 15. Multiply :^75,13758 by 167324, and let there be only one 
 place of decimals. Facit, 6276,9. 
 
 16. Multiply 375,13758 by 16,7324, and leave only four placef 
 of decimals. Facit, 6276,9520. 
 
 17. Multiply 395,3766 by ,75642, and let there be only foui 
 place« of decimals. Facit, 299,0699. 
 
DIVISION OF DECIMALS. 
 
 121 
 
 he mul- 
 tiplying 
 duct (li- 
 ncrease 
 lu begin 
 
 me next 
 be 5, or 
 ' 2 ; and 
 
 be only 
 
 DIVISION OF DECIMALS 
 
 This Rule is also worked as in whole numbers ; the only dif- 
 ficulty is in valuing the quotient, which is done by any of the fol- 
 lowing rules : 
 
 Rule 1. The first figure in the quotient is always of the same 
 value with that figure of the dividend, which answers or stands 
 over the place of units in the divisor. 
 
 2. The quotient must always have so many decimal places, 
 as the dividend has more than the divisor. 
 
 Note 1. If the divisor and dividend have both the same num- 
 ber of decimal parts, the quotient will be a whole number. 
 
 2. If the dividend hath not so many places of decimals as are 
 in the divisor, then so many ciphers must be annexed to the divi- 
 dend as will make them equal, and the quotient will then be a 
 whole number. 
 
 3. But if, when the division is done, the quotient has not so 
 many figures as it should have places of decimals, then so many 
 ciphers must be prefixed as there are places wanting. 
 
 EXAMPLES. 
 
 ,2066. 
 
 ir places 
 ,6994. 
 
 r places 
 ,6107. 
 
 only one 
 .276,9. 
 
 ar placef 
 l,9520« 
 
 »nly foul 
 l,0699« 
 
 1. Divide 85643,825 by 6,321. 
 2 Divide 48 by 144. 
 
 3. Divide 2lt,75 by 65. 
 
 4. Divide 125 by ,1045. 
 
 5. Divide 709 by 2,574. 
 
 6. Divide 5,714 by 8275. 
 
 Facit 13549. 
 
 7. Divide 7382,54 by 6,4252. 
 
 8. Divide ,0851648 by 423. 
 
 9. Divide 267,15975 by 13,25. 
 
 10. Divide 72,1564 by ,1347. 
 
 11. Divide 715 by ,3075. 
 
 When numbers are to be divided by 10, 100, 1000, 10,000, 
 &c. it is performed by placing the separating point in the dividend 
 so many places towards the left hand, as there are ciphers in the 
 divisor. 
 
 Thus, 5784- 10=578,4. 
 5784-^100=57,84. 
 
 5784-i- 1000=:55784. 
 6784-10.66o=,5Ti4. 
 
122 
 
 CONtttACtfii) DITISIOH. 
 
 CONTRACTED DIVISION OF DECIMALS. 
 
 Rule. By the first rule find what is the value of the first figure 
 in the quotient : then by knowing the first figure's denomination, 
 the decimal ]places may be reduced to any number, by taking as 
 many of the left hand figures of the dividend as will answer them ; 
 and in dividing, omit one figure of the divisor at each following 
 operation. 
 
 Note. That in multiplying every figure left out in the divisor, 
 you must carry 1, if it be 5 or upwards, to 15 ; if 15, or upwards, 
 to 25, carry 2 ; if 25, or upwards, to 35, carry 3, &€. 
 
 EXAMPLES. 
 
 12. Divide 721,17562 by 2,257432i and let there be only thr«« 
 places of decimals in the quotient. 
 
 Contracted. 
 
 2,257433)721 , 17562(319,467 
 
 6772296 
 
 Common way- 
 
 3,357432)721,17562(319,467 
 
 6772296 
 
 439460. 
 225743 . 
 
 213717.. 
 203169.. 
 
 10548.. 
 9030.. 
 
 1518. 
 1354. 
 
 164 
 158 
 
 13. Divide 
 
 14. Divide 
 
 15. Divide 
 
 16. Divide 
 
 18. Divide 27,104 by 3,712. 
 
 8,758615 by 5,2714167. 
 51717591 by 8,7586. 
 25,1367 by 217,35. 
 51.47512 by ,133415. 
 
 ■yn no i... "^ r^opo 
 
 439460 
 225743 
 
 21371700 
 
 303168 88 
 
 120 
 738 
 
 392S 
 135414592 
 
 10548 
 9029 
 
 1518 
 
 163 
 
 158 
 
 93280 
 02024 
 
 91256 
 
RfiOUCTION OF DSCIMAL8. 
 
 183 
 
 S. 
 
 irst figure 
 mination, 
 taking as 
 rer them ; 
 following 
 
 ;e divisor, 
 upwards, 
 
 miy thrtse 
 
 19,467 
 
 3 
 i 
 
 280 
 
 REDUCTION OF DECIMALS. 
 
 To reduce a Vulgar Fraction to a Decimal. 
 
 Rule. Add ciphers to the numerator, and divide by the de- 
 nommator, the quotient i« the decimal fraction required. 
 
 EXAMPLES. 
 
 1. Reduce \ to a decimal. 4)1,00(,25 Facit. 
 
 2. Reduce i ....v to a decimal. Facit, ,5. 
 
 3. Reduce I k to a decimal Facit, ,76. 
 
 4. Reduce f to a decimal. Facit, ,375. 
 
 5. Reduce ^ to a decimal. Facit, ,1923076-f-. 
 
 6. Reduce W oi\^, to a decimal. Facit, ,6043956+. 
 
 Note. If the given parts are of several denominations, they 
 n.^y be reduced either by so many distinct operations as there 
 are different parts, or by first reducing them into their lowest 
 denomination, and then divide as before ; ofj 
 
 2ndly. Bring the lowest into decimals of the next superior de- 
 nomination, and on the right hand of the decimal found, place the 
 parts given of the next superior denorhination ; so proceeding till 
 you bring out the decimal parts of the highest integer required, by 
 •till dividing the product by the next superior denominator ; of. 
 
 3dly. To reduce shillings, pence, and farthiiigs. If the num- 
 ber of shillings be even, take half for the first place of decimals, 
 and let the second and third places be filled with the farthings 
 contained in the remaining pence and farthings, always remem- 
 bering to add 1, when the number is, or exceeds 25. But if the 
 nuTTiber of shillings be odd, the second place of decimals mu»t 
 be increased by 5. 
 
 7. Reduce 5s. to the decimal of a £. Facit, ,25. 
 
 !^. -vr^!.!.,,^. i,c. i„ liic uv;v,iniai Ul ;t 3t. 1' ECU, ,'*0. 
 
 9. Reduce UJs. to tlie decimal of a £. Facit, ,a 
 
 L2 
 
i j 
 
 \! 
 
 \%i REDUCTION OF DECIMALS. 
 
 10. Reduce 8s. 4d. to the decimal of a £. 
 
 Facit, ,4166. 
 
 11. Reduce 16s. 7|d. to the decimal of a £. 
 
 Facit, ,8322916, 
 
 last. 
 
 16s. 7|d. 
 12 
 
 199 
 4 
 
 960)799(8322916 
 
 second. third. 
 
 4)3,00 2)16 
 
 12)7,75 ,832 
 
 2)0)16,64583 
 
 ,8322916 
 
 7|d. 
 4 
 
 ii 
 
 12. Reduce 19s. 5^d. to the decimal of a £. 
 
 Facit, 972916. 
 
 13. Reduce 12 grains to the decimal of a lb. troy. 
 
 Facit, ,002083. 
 
 14. Reduce 12 drams to the decimal of a lb. avoirdupois. 
 
 Facit, ,046875. 
 
 15. Reduce 2 qrs. 14 lb. to the decimal of a cwt. 
 
 Facit, ,625 
 
 16. Reduce two furlongs to the decimal of a league. 
 
 Facit, ,0833. 
 
 17. Reduce 2 quarts, 1 pint, to the decimal of a gallon. 
 
 Facit, ,625. 
 
 18. Reduce 4 gallons, 2 quarts of wine, to the decimal of a 
 hogshead. Facit, ,0714284-. 
 
 19. Reduce 2 gallons, 1 quart of beer, to the decimal of a bar- 
 rel. Facit, ,0625. 
 
 20. Reduce 62 days to the decimal of a year. 
 
 Facit, 1424654-. 
 
 To find the value of any Decimal Fraction in the known parts 
 
 of an Integer. 
 
 Rule. Multiply the decimal given, by the number of parts of 
 the next inferior denomination, cutting off the decimals from the 
 product; then multiply the remainder by the next inferior deno- 
 mination ; thus proceeding till you have brought in the least 
 ku&'wn parts of an integer. 
 
REDUCTION OF DECIMALS. 
 
 125 
 
 EXAMPLES. 
 
 21. What is the value of ,8322916 of a lb.? 
 
 Ans. 16s. 7id.+. 
 
 ao 
 
 16,6458320 
 12 
 
 7,7499840 
 4 
 
 2,9999360 
 
 22. What is the value of ,002084 of a lb. troy? 
 
 oo «ru . , ^^«- 12,00384 gr. 
 
 43. What is the value of ,046875 of a lb. avoirdupois ? 
 
 24. What IS the value of ,625 of a cwt. ? 
 
 oc ^uri . , -^"*- 2 qrs. 14 lb. 
 
 25. What IS the value of ,626 of a gallon? 
 
 tui XT^^. . , -^^** 2 quarts 1 pint 
 
 26. What IS the value of ,071428 of a hogshead of wine ? 
 
 o» wu . . ^ •^^*- * gallons 1 quart, ,999866. 
 
 »7. What IS the value of ,0625 of a barrel of beer ? 
 
 oo «ri. . , ^^^* 2 gallons 1 quart 
 
 28. What IS the value of ,142465 of a year ? 
 
 il»5. 51,999726 days. 
 
126 
 
 ; f 
 
 DEOIMAL TABLES OF COIN, WBlOfST, AND MEASURE. 
 
 TABLE I. 
 
 English Coin. 
 £ 1 the Integer. 
 
 ^h. 
 
 Dec. 
 
 Sh. 
 
 19 
 
 ,95 
 
 9 
 
 18 
 
 ,i> 
 
 8 
 
 17 
 
 ,85 
 
 7 
 
 16 
 
 ,8 
 
 6 
 
 15 
 
 ,75 
 
 5 
 
 14 
 
 .7 
 
 4 
 
 13 
 
 65 
 
 3 
 
 13 
 
 ,6 
 
 2 
 
 11 
 
 ,55 
 
 1 
 
 10 
 
 ,5 
 
 
 Dec. 
 ,45 
 
 I 
 
 K 
 
 ,15 
 |05 
 
 Pence. 
 6 
 5 
 4 
 3 
 2 
 1 
 
 Decimals. 
 ,025 
 ,020833 
 ,016666 
 ,0135 
 ,008333 
 ,004166 
 
 Farth. 
 3 
 2 
 1 
 
 Decimals. 
 ,003125 
 ,(0020833 
 ,0010416 
 
 Farth. 
 3 
 2 
 I 
 
 Decimals. 
 ,06i?5 
 ,041666 
 ,020833 
 
 TABLE III. 
 
 Troy Wbioht. 
 
 1 lb. the Integer. 
 
 Ounces the same as 
 Pence in the last 
 Table. 
 
 TABLE II. 
 
 Enolish Coin. 1 Sh. 
 
 Long Measure. 1 Foot, 
 the Integer. 
 
 Penoe &i 
 Inches. 
 6 
 5 
 4 
 3 
 3 
 
 1 
 
 u, 
 
 Decimals. 
 
 ,5 
 ,416666 
 
 .333333 
 
 ,25 
 
 ,166666 
 
 ,083333 
 
 Dwts. 
 10 
 9 
 8 
 7 
 6 
 5 
 4 
 3 
 2 
 1 
 
 Decimals. 
 ,041666 
 ,0375 
 ,033333 
 ,029166 
 ,025 
 ,020833 
 ,016666 
 ,0125 
 ,008333 
 ,004166 
 
 Grains. 
 12 
 11 
 10 
 
 9 
 
 8 
 
 7 
 
 6 
 
 5 
 
 4 
 3 
 2 
 1 
 
 Decimals. 
 ,002083 
 ,001910 
 ,001736 
 ,001562 
 ,001389 
 ,001215 
 ,001042 
 ,000868 
 ,000694 
 ,000521 
 ,000347 
 ,000173 
 
 Grains 
 12 
 11 
 10 
 9 
 8 
 7 
 6 
 5 
 4 
 3 
 2 
 1 
 
 DecimaU. 
 ,058 
 ,022916 
 ,020833 
 ,01875 
 ,016()6tf 
 ,•14583 
 ,0125 
 ,010416 
 ,008333 
 ,00625 
 ,0ft4166 
 ,002083 
 
 TABLE IV. 
 
 Ayoir. WncHT. 
 
 113 Ibe. tlM Integot. 
 
 an. 
 
 3 
 3 
 1 
 
 Decimals* 
 
 .5 
 ,25 
 
 1 oz. the Integer. 
 
 Pennyweights the same 
 as Shillings in the first 
 Table. ' 
 
 Pounds. 
 14 
 13 
 12 
 
 11 
 
 10 
 
 9 
 
 8 
 
 w 
 4 
 
 Q. 
 5 
 4 
 3 
 3 
 1 
 
 Decimals. 
 ,125 
 ,116071 
 ,107143 
 ,098214 
 ,089286 
 ,080857 
 ,071438 
 ,0625 
 ,053571 
 ,044643 
 ,035714 
 ,026786 
 ,017857 
 ,008928 
 
 Cuiicca. 
 8 
 7 
 
 TA — : — I- 
 
 ,004464 
 ,003906 
 
 ! \':' 
 
m 
 
 SURE. 
 
 DecimaU. 
 ,058 
 ,022916 
 ,020833 
 ,01875 
 ,016(J6« 
 ,•14583 
 ,0125 
 ,010416 
 ,008333 
 ,00625 
 ,0^4166 
 ,002083 
 
 -EIV. 
 WacBT. 
 M Integer. 
 
 Decimala. 
 
 f 
 
 _,25 
 
 Decimals. 
 ,125 
 ,116071 
 ,107143 
 ,098214 
 ,089286 
 ,080357 
 ,071428 
 ,0625 
 ,053571 
 ,044643 
 ,035714 
 ,026786 
 ,017857 
 ,008928 
 
 r\ : — 1_ 
 
 ,004464 
 ,003906 
 
 DBCIMAl, TABLES OF COIN, WEIGHT, AND MEASURE. 
 
 6 
 5 
 4 
 8 
 
 e 
 I 
 
 ,003348 
 002790 
 K)2232 
 ,i, '*^74 
 ,001116 
 ,000558 
 
 \ Oz. 
 3 
 3 
 1 
 
 Decimals. 
 ,000418 
 ,000279 
 ,000139 
 
 TABLE V. 
 Atoudopou weight. 
 
 1 lb. the lateger. 
 
 OunccB. 
 8 
 7 
 6 
 5 
 4 
 3 
 2 
 1 
 
 Dnms. 
 8 
 7 
 6 
 5 
 4 
 3 
 2 
 1 
 
 Decimals. 
 ,5 
 
 ,4375 
 ,375 
 »3185 
 ,25 
 ,1875 
 »125 
 ,0625 
 
 Dewnals. 
 ,03125 
 ,027343 
 ,023437 
 ,019531 
 ,015625 
 ,011718 
 ,007812 
 ,003906 
 
 TABLE VL 
 
 LlQ,DID MEASURE. 
 
 1 tun the lateger. 
 
 CUllons. 
 100 
 90 
 
 Decimals. 
 ,396825 
 ,357142 
 
 60 
 
 70 
 
 60 
 
 50 
 
 40 
 
 30 
 
 20 
 
 10 
 
 9 
 
 8 
 
 7 
 
 6 
 
 5 
 
 4 
 
 3 
 
 1 
 
 ,317460 
 
 ,27 
 
 ,238095 
 
 ,198412 
 
 ,158730 
 
 ,119047 
 
 ,079365 
 
 ,039682 
 
 ,035714 
 
 ,031746 
 
 ,027 
 
 ,023809 
 
 ,019841 
 
 ,015873 
 
 ,011904 
 
 ,007936 
 
 ,003968 
 
 Pints. 
 4 
 3 
 fi 
 1 
 
 Decimals. 
 ,001984 
 ,001488 
 ,000992 
 ,000496 
 
 A 
 
 Hogshead the 
 Integer. 
 
 Gallons. 
 
 Decimals. 
 
 30 
 
 ,476190 
 
 90 
 
 ,3m60 
 
 10 
 
 ,158730 
 
 9 
 
 ,142857 
 
 8 
 
 ,126984 
 
 7 
 
 ,111111 
 
 6 
 
 ,095238 
 
 5 
 
 ,079365 
 
 4 
 
 ,063493 
 
 3 
 
 .047619 
 
 2 
 
 ,031746 
 
 1 
 
 ,015873 
 
 Pints. 
 3 
 2 
 1 
 
 Decimals. 
 ,005952 
 ,003968 
 ,001984 
 
 TABLE Vn. 
 
 Mbasures. 
 Liquid. Dry. 
 
 1 GaL 
 
 1 Or. 
 
 Integer. 
 
 Tti: 
 
 4 
 3 
 2 
 1 
 
 Decimals. 
 ,5 
 
 ,375 
 ,25 
 ,125 
 
 Ctpt. 
 
 3 
 
 3 
 
 1 
 
 Decimals. 
 ,09375 
 ,0625 
 ,03125 
 
 Bosh. 
 4 
 3 
 2 
 1 
 
 TSET 
 
 3 
 
 % 
 
 1 
 
 Decimals. 
 ,0234375 
 ,015625 
 ,0078125 
 
 ^Pks. 
 3 
 3 
 1 
 
 Decimals. 
 ,005859 
 ,003906 
 ,001953 
 
 Pints. 
 3 
 9 
 1 
 
 TABLE VIIL 
 
 Long Measure. 
 
 1 Mile the Integer. 
 
 Yards. 
 
 Decimals. 
 
 1000 
 
 ,568182 
 
 900 
 
 ,511364 
 
 800 
 
 JLfJLfAf^ 
 
 700 
 
 ,397727 
 
 600 
 
 ,340909 
 
■HH 
 
 128 
 
 DECIMAL TABLES OF COIN, WEIGHT, AND MEASURE. ^ 
 
 500 
 
 400 
 
 300 
 
 200 
 
 100 
 
 90 
 
 80 
 
 70 
 
 60 
 
 50 
 
 40 
 
 30 
 
 20 
 
 10 
 
 9 
 
 8 
 
 7 
 
 6 
 
 5 
 
 4 
 
 3 
 
 2 
 
 1 
 
 ,284091 
 
 ,227272 
 
 ,170454 
 
 ,113636 
 
 ,056818 
 
 ,051136 
 
 ,045454 
 
 ,039773 
 
 ,034091 
 
 ,028409 
 
 ,022727 
 
 ,017045 
 
 ,011364 
 
 ,005682 
 
 ,005114 
 
 ,004545 
 
 ,003977 
 
 ,003409 
 
 ,002841 
 
 ,002273 
 
 ,001704 
 
 ,001136 
 
 ,000568 
 
 Feet. 
 2 
 1 
 
 Decimals. 
 ,0003787 
 ,0001894 
 
 Inches. 
 6 
 3 
 1 
 
 Decimals. 
 ,0000947 
 ,0000474 
 ,0000158 
 
 TABLE IX. 
 
 Time. 
 
 1 year the Integer. 
 
 Months the same as 
 Pence in the second 
 Table. 
 
 80 
 70 
 60 
 50 
 40 
 30 
 20 
 10 
 
 9 
 
 8 
 
 7 
 
 6 
 
 5 
 
 4 
 
 3 
 
 2 
 
 1 
 
 ,219178 
 
 ,191781 
 
 ,164383 
 
 ,136986 
 
 ,109589 
 
 ,082192 
 
 ,054794 
 
 ,027397 
 
 ,024657 
 
 ,021918 
 
 ,019178 
 
 ,016438 
 
 ,013698 
 
 ,010959 
 
 ,008219 
 
 ,005479 
 
 ,002739 
 
 1 day the Integer. 
 
 Decimals. 
 
 1,000000 
 ,821918 
 ,547945 
 .273973 
 ,246575 
 
 Hours. 
 
 12 
 
 11 
 
 10 
 
 9 
 
 8 
 
 7 
 
 6 
 
 5 
 
 4 
 
 3 
 
 2 
 
 1 
 
 Decimals. 
 ,5 
 
 ,458333 
 ,416666 
 ,375 
 ,333333 
 ,291666 
 ,25 
 
 ,208333 
 ,166666 
 ,125 
 ,083333 
 ,041666 
 
 Minutes. 
 
 Decimals. 
 
 30 
 
 ,020833 
 
 20 
 
 ,013888 
 
 10 
 
 ,006944 
 
 3 
 
 ,00625 
 
 8 
 
 ,005555 
 
 7 
 
 ,004861 
 
 6 
 
 ,004166 
 
 5 
 
 ,003472 
 
 4 
 
 ,002777 
 
 3 
 
 ,002083 
 
 2 
 
 ,001389 
 
 1 
 
 ,000664 
 
 TABLE X. 
 
 Cloth measure. 
 
 1 Yard the Integer. 
 
 (sluarters the same as 
 Table 4. 
 
 Nails. 
 2 
 1 
 
 Decimals. 
 ,125 
 ,0625 
 
 TABLE XI. 
 
 Lead Weight. 
 A Foth. the Integer. 
 
 Hund. 
 10 
 9 
 8 
 7 
 6 
 5 
 4 
 3 
 2 
 1 
 
 Decimals. 
 ,512820 
 ,461538 
 ,410256 
 ,358974 
 ,307692 
 ,256410 
 ,205128 
 ,153846 
 ,102564 
 ,051282 
 
 ars. 
 2 
 1 
 
 Pounds. 
 
 14 
 
 13 
 
 12 
 
 11 
 
 10 
 
 9 
 
 8 
 
 7 
 
 6 
 
 5 
 
 4 
 
 3 
 
 2 
 
 1 
 
 Decimals. 
 ,025641 
 ,012820 I 
 
 Decimals. I 
 ,0064102 
 ,0059523 
 ,0054945 
 ,0050366 
 ,0045787 
 ,0041208 
 ,0036630 
 ,0032051 
 ,0027472 
 ,0022893 
 ,0018315 
 ,0013736 
 ,0(J05/i37 
 ,0004578 
 
lilt RULl or THRBl IN DlOIMAtS. l^Q 
 
 THE RULE OP THREE IN DECIMALS. 
 
 EXAMPLES. 
 
 If 26i yards co8t £3 : 16 : 3, what will 32i yards come to? 
 
 Ans. £4 : 13 : 9|. 
 
 yds. £ y(}g 
 
 26,6 : 3,8125 :: 32,25 ; 
 32^25 
 
 26,6)122,ft53126{4,63974==£4 : 12 : 9f 
 ^2. What will the pay of 540 me« come to. at £1 : 5 : 6 per 
 
 n a 1- «* ^^*' ^11 : 14 : 2 3,6 ars 
 
 CO for i^78"fi%'^,.'? '.?,7'- *•>"• " •'»' 18 oz. of ^teo 
 J «fr^'° 6:4, what will 1 oz. come to J An, 1A 
 
 fo 's^e/'^"'" *^ "*• °' '«'""^° <="»« '»• ''''«» ijlru .* Id 
 
 r VV^ti, the worth of 19 oz. 3 dwt, 6 glrif'J^li V. Is : 
 a wi ;• .u . -^ns- £56 : 10 : 6 2,99 ors 
 
 yard ' " "" ""'* °^*"* ''''"'» °f P-^W. aflftj^rper 
 
 .0 Ld 11''^^'^^ ^" t of « y-.^wluV;urhe 
 
 10. If J of a yard of cloth, that a 8i yards broad makpT™, 
 rnent, how much that ia * of. yard wVde wmmaK sam^t" 
 
 ars 14 Ih Z,» f .r™"'' "°". *a = » • 6. V hat will 45 cwt. 3 
 qrs. 14 10. cost at the samA rate ? a-~ *»i^" ..« #^, 
 
 ^»,9 £113: a 
 
19Q 
 
 SXTRXCTION Of THE, fQUARI ROOT. 
 
 15. Bought a tankard for £10 \l% at the rate of St. 4d. per 
 uuac«, what was the weight ? 
 
 ._ijq • Ana. 39 oz. 16 dwti. 
 
 10. Gave £18') : 3 : 3, for 25 cwt. 3 qrs. 14 lb. of tobacco, 
 a: Arhat rate did I buy it per lb. T 
 
 Ans, U 3id. 
 
 17. Bought 20 lb. 4 oz. of coffee, for £10 : 11 : 3, what is the 
 rhlueof31b.? ^n^. £1 : 1 : 8. 
 
 18. If I give Is. Id. for 3} lb. cheese, wha* will be the value 
 of 1 cwt. ? Ans. £1 : H : 8. 
 
 EXTRACTION OF THE SQUARE ROOT. 
 
 Extracting the Square Root is to find out such a number as, being 
 multiplied into itself, the product will be equal to the given num- 
 ber. 
 
 Rule. First, Point the dven number, beginning at the unit's 
 place, then proceed to the hundreds, and so upon every second 
 figure throughout 
 
 Secondly. Seek the greatest square number in the first point 
 towards the left hand, placing the square number under the first 
 point, and the root thereof in the quotient ; subtract the square 
 number from the first point, and to the remainder bring down 
 the next point and call that the resolvend. 
 
 Thirdly. Double the quotient, and place it for a dirisor on the 
 left hand of the resolvend ; seek how often the divisor is contain- 
 ed in the resolvend j (preserving always the unit's place) and pu» 
 the answer in tlie quotient, and also on the right-hand side of the 
 divisor ; then multiply by the figure last put in the quotient, and 
 subtract the product from the resolvend ; bring down the next 
 point to the remainder if there be any more) and proceed as be- 
 fore, , . ^ G1 
 
 hiRoOTS, 
 
 Squares. 
 
 1. 2. 3. 4. 6. 6. 7. 8. 9. 
 4. 9. 16. 26. 36. 49. 64. 81. 
 
. 4d. per 
 
 dwti. 
 tobaceo. 
 
 sSid. 
 
 lat is thtf 
 I :». 
 
 he value 
 W:8. 
 
 IS, being 
 'en num- 
 
 he unU*s 
 Y second 
 
 rst point 
 ' the first 
 le square 
 ngdown 
 
 or on the 
 I contain- 
 i) and pa« 
 ide of the 
 tient, and 
 the next 
 ed as be- 
 
 9. 
 
 n. 
 
 ■XTR40TI01f or THB SQUARI ROOT. 131 
 
 EXAMPLES. 
 
 1. What i» the square root of 119035 1 Ans. 346. 
 
 119090(846 
 9 
 
 64)390 
 266 
 
 685)3425 
 3425 
 
 2. What is the square root of 106929 ? Ans. 327-I-. 
 
 3. What is the square root of 2268741 ? Ans. 1606,2if. 
 
 4. What is the square root of 7696796 T Ans. 2756,228+. 
 
 5. What is the square root of 36372961 ? Ans. 6031. 
 
 6. What is the square root of 22071204 ? Ans. 4698. 
 
 When the given num1>er consists of a whole number and deci- 
 mals together, make the number of decimals even, by adding ci- 
 phers to them; so that there may be a point fall on the unit's 
 place of the whole number. 
 
 7. 
 
 a 
 
 9. 
 10. 
 11. 
 12. 
 
 What is the square root of 3271,4007? 
 What is the square root of 4795,25731 ? 
 What is the square root of 4,372594? 
 What is the square root of 2,2710967? 
 What is the square root of ,00032754? 
 What is the square root of 1,270059? 
 
 Ans. 57,19-f-. 
 Ans. 69,247+. 
 
 Ans. 2,0914-. 
 
 Ans. 1,60701-1-. 
 
 Ans, ,018094-. 
 
 Ans. 1,12694- 
 
 To extract the Square Root of a Vulgar Fraction. 
 
 Rule. Reduce the fraction to its lowest terms, then extract 
 the square root of the numerator, for a new numerator, and the 
 square root of the denominator, for a new denominator. 
 
 If the fraction be a surd («. e.) a number where a root can ne- 
 ver be exactly found, reduce it to a decimal, and extract the root 
 from it. 
 
 EXAMPLES. 
 
 13. WTinf Im iKa onvittvA ^^^^^ r^C 2 3 4 ^ 
 
 14. What is the square root of ^flf? 
 
 1 5. What is the squaw rcu^t o» -^^auLflj. f 
 
 Ans. 4. 
 
 Ans. f. 
 
I iii 
 
 Ml 
 
 192 
 
 EXTRACTION OF THE SRUARE ROOT. 
 
 SURDS. 
 
 16. What is the square root of ff^? 
 
 17. What is the square root of ^^f? 
 IS. What is the square root of fff ? 
 
 Ans. ,89902^ 
 Ans. ,86602+, 
 Ans. ,93309+. 
 
 To extract the Square Root of a mixed number* 
 
 Rule. Reduce the fractional part of a mixed number to its 
 lowest term, and then the mixed number to an improper fraction. 
 
 3. Extract the root of the numerator and denominator for a 
 new numerator and denominator. 
 
 If the mixed number given be u surd, reduce the fractional 
 part to a decimal, annex it to the whole number, and extract the 
 square root therefrom. 
 
 EXAMPLES. 
 
 19. What is the square root of 51|^ ? 
 30. What is the square root of 21-f^ ? 
 
 21. What is the square root of 9ff ? 
 
 SURDS. 
 
 22. What is the square root of 8&^? 
 
 23. What is the square root of 8f- ? 
 
 24. What is the square oot of 6f ? 
 
 Ans» 7|. 
 
 Ans. 5}. 
 
 Ans. 3|? 
 
 Ans. 9,27+ 
 Ans. 2,9519+. 
 Ans. 2,5819+. 
 
 To find a mean proportional between any two given numbers. 
 
 Rule. The square root of the product of the given number 
 is the mean proportional sought. 
 
 EXAMPLES. 
 
 5. What is the mean proportional between 3 and 12 ? 
 
 Ans. 3 X 12=36. then V 36=6 the mean proportional. 
 
 6. What is the mean proportional between 4276 and 842 ? 
 
 Ans. 1897,4+. 
 
 To find the side of a square equal in a'^^'.a to any given 
 
 superficies. 
 
 Rule. The 
 18 the side of the 
 
 square root of the content of any given superficies 
 square equal sought. ? 1* 
 
EXTRACTION OF THE SQUARE ROOT. 
 
 13a 
 
 EXAMPLES. 
 
 87. If the content of a given circle be 160, what is the side of 
 the square equal? Ans, 12,64911. 
 
 28. If the area of a circle is 750, what is the side of the square 
 ®q"*l* iins. 27,38612. 
 
 7%c Area of a circle given to find the Diameter, 
 
 Rule. As 355 : 452, or, as 1 : 1,273239 : : so is the area : to 
 the square of the diameter ;— or, multiply the square root of the 
 area by 1,12837, and the product will be the diameter. 
 
 EXAMPLES. 
 
 29. What length of cord will be fit to tie to a cow's tail, the 
 other end fixed in the ground, to let her have liberty of eating 
 an acre of grass, and no more, supposing the cow and tail to 
 measure 5 J yards ? ^n*. 6,136 perches. 
 
 TJui area of a circle given, to find the periphery, or 
 circumference. 
 
 Rule. As 113 : 1420, or, as 1 : 12,56637 : : the area to the 
 square of the periphery ; — or, multiply the square root of the 
 area by 3,5449, and the product is the circumference. 
 
 EXAMPLES. 
 
 30. When the area is 12, what is the circumference ? 
 
 Ans. 12,279. 
 
 31. When the area is 160, what is the periphery ? 
 
 Ans, 44,839 
 
 Any two sides of a right-angled triangle given, to find the third 
 <ide. 
 
 1. The base and perpendicular given to find the hypothenuse. 
 
 Rule. The square root of the sum of the squares of the base 
 md perpendicular, is the length of the hypothenuse. 
 
 M 
 
OiM— 
 
 m 
 
 EXTRACTtON Of THE Bt^VM^M EOOt. 
 
 EXAMPLES. 
 
 32. The top of a castle from the ground is 45 yards high, and 
 *ui.-oimaed with a diwh tJO yards broad ; what leagth mmimbA. 
 Cer be to. reach from the outside af the ditch tc^ the top of lb* 
 ^^^•^ -Afw. 76 yards. 
 
 f. 
 
 "5 
 
 "•J 
 s 
 
 
 Diteh 
 
 Baae60yaniB. 
 
 33. The wall of a town is 25 feet high, which is surrounded 
 by a moat of 30 feet in breadth : I desire to know th" length of 
 a ladder that will reach ^rom the outside of the moat to the top 
 of the wall? An*. 39,06 feet. 
 
 The hypothenuse and perpendicular given., to find the haae, 
 
 RuLR. The square root of the difference of the squares of the 
 hypothenuse and perpendicular, is the length of the base. 
 
 The base and hypothenuse given, to find the perpendicular. 
 
 Rule. The square root of the difference of the squares of th< 
 hypothenuse and base, is the height of the perpendicular. 
 
 N. B. The two last questions may be raried (or examples to 
 the two last propositions. 
 
 Any number of men being given, to form them into a square 
 battle, or to find the number of rank imdfile* 
 
 Rule. The square ropt of the number of men giren, is the 
 number of men either in rank or file. 
 
 34. An army consistino^ of 331776 men, I desire to know how 
 voMaj rank and file ? Ans, 676. 
 
 35. A certain square pavement contains 48841 square stones. 
 
 of the sides? 
 
 Ans. 221 
 
 
 I 
 
 t 
 
 n 
 
 i 
 
 fa 
 
 tj 
 
 3 
 
 U 
 U 
 a 
 
IXTRACTION or THE CUBB <^00T. 
 
 IS^ 
 
 high, and 
 
 top of t^ 
 S yards. 
 
 nrroundcd 
 length of 
 to the top 
 06 feet. 
 
 the base. 
 
 ires of the 
 Me. 
 
 iiculan. 
 
 res of th€ 
 ular. 
 amples to 
 
 a square 
 
 'en, is the 
 
 :now how 
 
 is, 576. 
 
 re stones, 
 ^j : 
 
 'wU Hi wii9 
 
 I*. 221. 
 
 
 BXTRACTION OF THE CUBE ROOT 
 
 To extract the Cohe Root is to find out one number, which be- 
 ing multiplied into itself, and then into that product, producettf 
 Ue giren number. 
 
 R^LE 1. Point ercry third figure of the cnbe given, beginnin?^ 
 at the unit's place ; seek the greatest cube to the first pMnt, an3 
 ^lab^ct it therefrom ; put the root in the quotient, and bring dowi> 
 the figures in the next point to the remainder, for a Resolve ivi>. 
 
 ^ Find a Divisor by multiplyinff the square of the quotient 
 
 / ^^* ^^^ ^^^ *' " contained in the resolvend, rej«ctin«f 
 
 the units and tens, and put the answer in the quotient. ' 
 
 3. To find the Subtrahend. ! Cube the last figure In the 
 Quotient. 2. Multiply all the figures in the quotient by 3, except 
 the last, and that product by the square of the last. 3. Multiply 
 the divisor by the last figure. Add these products together, for 
 the subtrahend, which subtract from the resolvend; to the re- 
 mainder bring down the next point, and proceed as before. 
 
 Roots. 1.2. 3. 4. 5. 6. 7. a 9. 
 Cubes. 1. 8. 27. 64. 125. 216. 348, 512. 729. 
 
 EXAMPLES. 
 1. What is the pube root of 99252847 ? 
 
 Divisor- 
 
 99252847(463 
 64 sscube of 4 
 
 Square of 4 X 3=48)35252 resolvend. 
 
 216=.cube of 6. 
 432 «4X3Xby square of 6. 
 298 «divisor X by 6. 
 
 Divisor- 
 
 33o36 subtrahend. 
 
 Square of 46 x 3=6348)1916847 resolvend. 
 
 27=cube of 3. 
 1242 =46X3xbysquareof3. 
 
 19044 =rHvianr V K,r •) 
 
 1916847 subtrahend. 
 
 M3 
 
 sa^^M 
 
136 
 
 BXTRACTION OF THE CUBE ROOT. 
 
 3. 
 
 4. 
 
 5. 
 
 6. 
 
 7. 
 
 8. 
 
 9. 
 10. 
 11. 
 12. 
 
 What 
 What 
 What 
 What 
 What 
 What 
 What 
 What 
 What 
 What 
 Wh^t 
 
 8 the cube root of 389017? 
 s the cube root of 5735339 ? 
 s the cube root of 32461750? 
 s the cube root of 84604519? 
 s the cube root of 259694072 ? 
 8 the cube root of 48228544 ? 
 s the cube root of 27054036008 ? 
 8 the cube root of 22069810125? 
 8 the cube root of 122615327232? 
 s the cube root of 219365327791 ? 
 8 the cube root of 673373097125? 
 
 Aii^. 
 
 73. 
 
 Ans. 
 
 179. 
 
 Ans. 
 
 319. 
 
 Ans, 
 
 439. 
 
 Ans, 
 
 638. 
 
 Ans. 
 
 364. 
 
 Ans, 
 
 3002. 
 
 Ans, 
 
 2805. 
 
 Ans. 
 
 4968. 
 
 Ans. 
 
 6031. 
 
 Ans. 
 
 8766. 
 
 When the given number consists of a whole number and deci- 
 mals together, make the number of decimals to consist of 3, 6, 9, 
 &c. places, by adding ciphers thereto, so that there may be a 
 point fall on the unit's place of the whole number. 
 
 13. What is the cube root of 12,077875 ? Ans. 2,35. 
 
 14. Wh«t is the cube root of 36155,02756 ? Ans. 33,06+. 
 
 15. What is the cube root of ,001906624 ? Ana. ,124. 
 
 16. What is the cube root of 33,230979937 ? Ans. 3,215+. 
 
 17. What is tie cube root of 15926,972504? Ans. 25,16+. 
 
 18. What is the cube root of ,053157376 ? Ans. ,376. 
 
 To extract the cube root of a vulgar fraction. 
 
 Rule. Reduce the fraction to its lowest terms, then extract 
 the cube root of its numerator and denominator, for a new nu- 
 merator and denominator ; but if the fraction be a surd, reduce 
 it to a decimal, and then extract the root from it. 
 
 EXAMPLES 
 
 19. What is the cube root of ffi ? Ans. |. 
 20 What is the cube root of ^^Vo" ? Ans. f . 
 21. What is the cube root of i^^f. Ans. |. 
 
 SURDS. 
 
 Ans. ,829+. 
 Ans. ,822+, 
 Ans. ,873+. 
 
 To extract the cube root of a mixed number. 
 Rule. Reduce the fractional part to its lowest terms, and then 
 tue lui&cu number to an improper fraction, extract the cube rooi 
 of the numerator and denominator for a new numerator and deno- 
 
 22. W-at is the cube root of f ? 
 
 23. What is the cube root of |- ? 
 
 24. What is the cube root of f ? 
 
EXTRACTION OF THE CUBE ROOT. 
 
 137 
 
 73: 
 
 179. 
 
 319. 
 
 439. 
 
 638. 
 
 384. 
 3002. 
 2805. 
 4968. 
 6031. 
 8766. 
 
 and deci- 
 3f3,6,9, 
 nay be a 
 
 2,35. 
 },06+. 
 
 ,124. 
 2154-. 
 >,16+. 
 
 ,376. 
 
 [1 extract 
 new nu- 
 t, reduce 
 
 ns. \. 
 ns. -f-. 
 ns. f. 
 
 829+. 
 
 822+, 
 873+. 
 
 and then 
 ube root 
 nd deno- 
 
 minator ; but if the mixed number given be a surd, reduce the 
 fractional part to a decimal, annex it to the whole number, and 
 extract the root therefrom. 
 
 EXAMPLES. 
 
 25. What is the cube root of 12^ ? 
 
 26. What is the cube root of 31 gVg- ? 
 
 27. What is the cube root of 405 ^hr ? 
 
 SURDS. 
 
 28. What is the cube root of 7^ ? 
 
 29. What is the cube root of 95- ? 
 
 30. What is the cube root of 8f ? 
 
 Ans, ^. 
 Ans. 3f. 
 Ans. 7f . 
 
 Ans. 1,93+. 
 Ans. 2,092+. 
 Ans. 2,057+. 
 
 THE APPLICATION. 
 1. If a cubical piece of timber be 47 inches long, 47 inches 
 broad, and 47 mches deep, how many cubical inches doth it con- 
 
 Ans. 103823 
 
 u ^' jI^®^®,^! ^ °,®"f ^"^' *^^* ^^ *2 ^«e* every way, in length, 
 breadth, and depth ; how many solid feet of earth were taken out 
 
 *^ Ans. 1728. 
 
 3. There is a stone of a cubic form, which contains 389017 
 olid feet, what is the superficial content of one of its sides? 
 
 Ans. 5329. 
 Between two numbers given, to find two mean proportionals. 
 Rule. Divide the greater extreme by the less, and the cube 
 root of the quotient multiplied by the less extreme, gives the less 
 mean ; multiply the said cube root by the less mean, and the pro- 
 duct will be the greater mean proportional. 
 
 EXAMPLES. 
 
 4. What are the two mean proportionals between 6 and 162 ? 
 e yur, ^ , Ans. 18 and 54. 
 
 o. Wiiat are the two mean proportionals between 4 and 108? 
 
 Ans. 12 and 36. 
 
 To find the side of a cube that shall be equal in solidity to any 
 given sohd, as a globe, cylinder, prism, cone, 4'C. 
 
 \ Rule. The cube root of the solid content of any solid bodi 
 given, IS the side of the cube of equal solidity. 
 
 M3 
 
m 
 
 EXTRACTING llOOtS Ot ALL POWBRS. 
 
 EXAMPLES. 
 
 6. If the solid content of a globe is 10618» what is the side 9t 
 fa cube of equal solidity ? j^ji^^ 22, 
 
 *rhe side o/ a cube being eivtn^ to find the side of a cube that 
 shall be double^ treble^ ^t?* in quantity to the cube given. 
 
 UuLE» Cube the side given, and multiply it by S, 3, &c., Um 
 cube root of the product is the side sought. 
 
 EXAMPLES, 
 
 % There is a cubical vessel, whose side is 12 inches, and it i« 
 required to find the side of another vessel, that is to contain three 
 times as much ? Ans. 17,306. 
 
 EXTRACTING OF THE BIQUADRATE ROOT. 
 
 To extract the Biquadrate Root, is to find out a number, which 
 being involved four times into itself, will produce the given num* 
 bcr. 
 
 Rule. First extract the square root of the given number, and 
 then extract the square root of that square root, and it will ^t» 
 the biquadrate root required. 
 
 EXAMPLES. 
 
 1. What is the biquadrate of 27? ^n^. 53144 K 
 
 2. What is the biquadrate of 76 ? Ans. 33362176. 
 
 3. What is the biquadrate of 275? ^«*. 5719140625. 
 
 4. What is the biquadrate root of 531441 ? Ans. 27. 
 
 5. What is the biquadrate root of 33362176? Ans. 76. 
 
 6. What is the biquadrate root of 5719140625? Ans. 275. 
 
 A GENERAL RULE FOR EXTRACTING THE ROOTS 
 
 OF ALL POWERS. 
 
 1. Prepare the number given for extraction, by pointing off 
 from the unit's place as the root required directs. 
 
 2. Find the first figure in the root, which subtract from the 
 giten number. 
 
 3. B>fing down the first figure in the next point to Ihf resosia 
 4er, and call it the dividend. 
 
the Bide St 
 ins. 22, 
 
 I cube that 
 given* 
 
 B, and it i« 
 itain three 
 17,306. 
 
 OOT. 
 
 ler, which 
 iven num« 
 
 mber, and 
 t will giT9 
 
 S3144K 
 368176. 
 140625. 
 ns» 2t. 
 ns. 76. 
 s, 276. 
 
 ROOTS 
 
 tinting off 
 from the 
 efeslsia 
 
 fiXTRACTING ROOTS OF ALL POWERS* 
 
 m 
 
 4. Involre the root into the next inferior power to that which 
 IS given, multiply it by the dven power, and call it the divisor 
 
 6. Find a quotient figure by common division, and annex it to 
 the root ; then involve the whole root into the given power, and 
 call that the subtrahend. * ^ 
 
 6. Subtract that number from as many points of the given 
 power as are brought down, beginning at the lower place, and 
 to the remainder bring down the first figure of the next point for 
 a new dividend. * 
 
 7. Find a new divisor, and proceed in all respects as before* 
 
 EXAMPLElS. 
 I. What is the square root of 141376 ? 
 
 141376(376 
 
 
 
 6)51 dividend. 
 1369 subtrahend. 
 
 3X 5^6 divisor. 
 37 X 37=i=1369 subtrahend. 
 37 X 2=74 divisor. 
 376 X 376=141376 subtrahend, 
 
 74)447 dividend. 
 141376 subtrahend, 
 8. What is the cube root of 63157376? 
 
 63157376(376 
 27 
 
 27)261 dividend. 
 50653 subtrahend. 
 
 4107)25043 dividend. 
 
 53157376 subtrahend, 
 
 3X 3X 3=27 divisor. 
 w« /\ o« A a7=ovn30u suoiranend. 
 37 X 37 X 3=4107 divisor. 
 376 X 376 X 376=53157376 attbtrahend. 
 
''*^ SIMPLE INTEREST. 
 
 3. What is the biquadrate of 19987173376? 
 
 19987173376(376 
 
 108)1188 dividend. 
 1874161 subtrahend. 
 
 202612)1245563 dividend. 
 
 19987173376 subtrahend. 
 
 3x 3X 3X 4=108 divisor. 
 37 X 37 X 37 X 37=1874161 subtrahend. 
 37X 37X 37X 4=202612 divisor. 
 376 X 376 X 376 X 376=19987173376 subtrahend. 
 
 SIMPLE INTEREST. 
 
 There are five letters to be observed in Simple Interest, viz, 
 
 P. the Principal. 
 
 T. the Time. 
 
 R. the Ratio, or rate per crnU 
 
 I. the Interest. 
 
 A. the Amount. 
 
 A TABLE OP RATIOS. 
 
 3 
 
 ,03 
 
 H 
 
 ,055 
 
 8 
 
 ,08 
 
 5^ 
 
 ,035 
 
 6 
 
 ,06 
 
 8* 
 
 ,085 
 
 4 
 
 ,04 
 
 H 
 
 ,065 
 
 9 
 
 ,09 
 
 ^ 
 
 ,045 
 
 7 
 
 ,07 
 
 9^ 
 
 ,095 
 
 5 
 
 ,05 
 
 n 
 
 ,075 
 
 10 
 
 ,1 
 
 Note. The Ratio is the simple interest of £1 for one year, at 
 the rate per cent, proposed, and is found thus : 
 
 £ £ £ 
 As 200 : 3 : : 1 : ,03 As 100 : 3,5 : : 1 : ,035. 
 
SIMPLE INTEREST. 
 
 HI 
 
 When the principal, time, and rate per cent, are given, to find 
 
 the interest. 
 
 Rule. Multiply the pri icipal, time, and rate together, and it 
 will give the interest required. 
 Note. The proposition and rule are better expressed thus :-v 
 I. When P R T are given to find I. 
 Rule. prt=I. 
 
 Note. When two or more letters are put together like a word, 
 they are to be multiplied one into another. 
 
 EXAMPLES. 
 
 1. What is the interest of £945 : 10, for 3 years, at 6 per cent, 
 per annum. Ans. 945,6 X,05 X 3=141,825, or £141 : 16 : 6. 
 
 2. What IS the interest of £547 : 14, at 4 per cent, per annum, 
 lor 6 years ? Ans. £131 : 8 : 11, 2 qrs. ,08. 
 
 3. What 18 the interest of £796 : 15, at 4^ per cent, per an- 
 
 "T wl^J^^t" ^ . ^^«- £179 : 5 : 4 2 qrs. 
 
 4. What IS the interest of £397 : 9 : 5, for 2A years, at 34 oer 
 cent, per annum ? Ans. £34 : 15 : 6 3,5499 qrs. 
 
 5. What 18 the interest of £554 : 17 : 6, for 3 years, 8 months, 
 
 i*li?u *^''"** l^^ annum? Ans. £91 : 11 : 1 ,2. 
 
 6. What 18 the interest of £236: 18 : 8, for three years, 9 
 months, at 5^ per cent, per annum ? Ans. £47 : 15 : 7^,293. 
 
 When the interest is for any number of days only. 
 Rule. Multiply the interest of £1 for a day, at the given rate 
 by the principal and number of days, it will give the answer. ' 
 INTEREST OP £1 FOR ONE DAY. 
 
 per cent. 
 3 
 3i 
 4 
 
 4^ 
 5 
 
 6 
 
 Decimals. 
 ,00008219178 
 ,00009589041 
 ,00010958904 
 ,00012328767 
 ,00013698630 
 ,00015068493 
 ,00016438356 
 
 percenl. 
 6i 
 7 
 
 8 
 8^ 
 9 
 9^ 
 
 Decimals. 
 ,00017808219 
 ,00019178082 
 ,00020547945 
 ,00021917808 
 ,00023287671 
 ,00024657534 
 ,00026027397 
 
 Note. The above table is thus found :— 
 
 As 3G5 : ,03 : : i : ,00008219178. And as 365 : ,035 : : 1 : 
 
 ,00009589041, &c. 
 
14ft 
 
 SIH^LB iKTKRKa'f. 
 
 EXAMPLES. 
 
 7. What is the interest of £240, tot 120 days, at 4 per cent, 
 per annum ? Ans. ,00010968904 X 240 X 120=£3 : 3 : U- 
 
 8. What is the interest of £364 : 18, for 164 day», at 6 pet 
 cent, per annum? Ans. £7 : 13 : 11|. 
 
 9. What is the interest of £726 : 15, for 74 days, at 4 per cent 
 per annum ? Ans. £5 : 17 : 8^. 
 
 10. What is the interest of £100, from the 1st of June, 1776, 
 to the 9th of March following, at 5 per cent, per annum ? 
 
 Ans. £3 : 16 : llf. 
 
 11. When P R T are given to find A. 
 RuLK. prt + ps=A. 
 
 EXAMPLES. 
 
 11. What will £279 : 12, amount to in 7 years^ at 4^ per cent, 
 per annum ? Ans. £367 : 13 : 6 3,04 qri. 
 
 279,6 X ,045 X 7 + 279,6=367,074. 
 
 12. What will £320 i 17, amount to in 5 yeats, at 3^ per cent, 
 per annum ? Ans» £376 : 19 : 11 2,8 qre. 
 
 When there is any odd time given with the whole years, reduce 
 the odd time into days, and work with the decimal parts of a 
 year which are equal to those days. 
 
 13. What will £926 : 12, amount to in 5^ years, at 4 per cent, 
 per annum ? Ans. £1130 : 9 : 0;^ ,92 qrs. 
 
 14. What will £273 : 18, amount to in 4 years, 175 days, at^ 
 per cent, per annum ? Ans. £310 : 14 : 1 3,35080064 qra. 
 
 III. When A R T are given to find P. 
 
 a 
 
 RVLB. >=P. 
 
 rt+l 
 
 EXAMPLES. 
 
 15. What principal, being put to interest, will amount to £367 
 : 13 : 5 3,04 qrs. in 7 vears, at 4^ per cent, per annum? 
 
 Ans. ,045 X 7+ 1:^=1,315 then 367,674+1, 31 5=£379 : 12. 
 
 16. What principal, being put to interest, will amount to £376 
 : 19 : 11 2,8, in 5 years, at 3.] per cent, per annum? 
 
 Ans. £320 : 17. 
 
SIMPLE INTBRB8T. 
 
 143 
 
 per cent. 
 
 : 3 : U. 
 
 at 5 per 
 I: lU. 
 
 per cent. 
 17 : 8^. 
 ne, 1776, 
 m? 
 \ : llf. 
 
 per cent. 
 04 qrs. 
 
 per cent. 
 1,8 qrs. 
 
 rs, recluce 
 »art8 of a 
 
 per cent^ 
 [)2qni. 
 lays, at^ 
 64 qrs. 
 
 It to £367 
 
 ?9:12. 
 itto£31G 
 
 50: 17. 
 
 riiln^n**^ principal, being put to interest, will amount lo 
 £1 130 : 9 : 0^ ,92 qrs. in 6^ years, at 4 per cent, per annum ? 
 
 A.nt, iC926 * 1*^ 
 18. What principal will amount to £310 : 14 : 1 3,36080064 
 qrg. m 4 years, 176 days, at 3 per cent, per annum ? 
 
 IV. When A P T are giyen to find R. 
 
 RVLE.- 
 
 a- 
 
 =R. 
 
 pt. 
 
 EXAMPLES. 
 
 19. At what rate per cent, will £27tl : 12, amount to £367 i 
 13:5 3,04 qrs. in 7 years ? 
 
 Ans. 367,674—279,6=88,074, 275,6 x 7=1957,2. 
 then 88,074+1957,2=,046 or 4^ per cent 
 
 20. At what rate per cent, will £320 : 17, amount to £376 : 
 19:11 2,8 qrs. in 5 years ? ^ Ans. 3^ per cent. 
 
 21. At what rate per cent, will £926 : 12, amount to £1130 : 
 9 : Oi ,92 qrs. in 5| years ? Ans. 4 per cent 
 
 22. At what rate per cent, will £273 : 18, amount to £3ia 
 14 : 1 3,35080064 qrs. in 4 years, 176 days ? 
 
 xr ^»r. . ^ ^ ^"^' 3 per cent 
 
 V. When A P R are given to find T. 
 
 a— p 
 
 Rule. =T. 
 
 pr. 
 
 EXAMPLES. 
 
 23. In what time will £279 : 12, amount to £367 : 13 : 6 3,04 
 qrs. at 4^ per cent. ? 
 
 Ans. 367,674—279,6:^88,074. 279,6 X ,045=: 12,5820, then 
 ' 88,074+12,5820=7 years. 
 
 24. In what time will £320 : 17, amount to £376 : 19 : 1 1 2,& 
 qrs. at 3^ per cent. ? Ans. 5 years. 
 
 25. In what time will £926 : 12, amount to £1130 : 9 : 0^ 
 ,92 qrs. at 4 per cent. ? Ans. 5^ years. 
 
 28. In what time will £273 : 18, amount to £310 : 14 : I 
 3,35080064 qrs. at 3 per cent. ? Ans. 4 years, 175 days. 
 
 ANNUITIES OR PENSIONS, &c. IN ARREARS. 
 
 Annuities or pensions, <fcc. are said to be in arrears, when they 
 fire navable or dnp.. o\thpr vonrlv hnU.vn^r^tr n* ri»f>f<o>.K' ~.>Ii 
 
 ire unpaid for any number of payments. 
 
 quarterly, antf; 
 
 ^PflJ^.i^Ki-riini.ii'aL" 
 
144 
 
 SIMPLE INTEREST. 
 
 Note. U repreaents the annuity, pension, or yearly rent, T 
 H A. as before. n 
 
 I U R T are given to find A. 
 
 ttu — tu 
 
 Rule. X r : + tu=A. 
 
 EXAMPLES. 
 
 27. If a salary of £150 be forborne 6 years at 6 per cent, what 
 will it amount to ? Ans. £826. 
 3000 
 
 6 X 5X 150—5 X 150=3000 then X ,05 + 5 X 150=£825. 
 
 2 
 
 28. If £250 yearly pension be forborne 7 year«, what will it 
 amount to in that time at 6 per cent. ? Ans. £2065. 
 
 29. There is a house let upon lease for 5^ years, at £60 per 
 annum, what will be the amount of the whole time at ^ per 
 cent. ? Ans. £363 : 8 : 3. 
 
 30. Suppose an annual pension of £28 remain uppaid for 8 
 years, what would it amount to at 5 per cent. ? 
 
 Ans. £263 : 4. 
 
 Note. When the annuities, &c. are to be paid half-yearly or 
 quarterly, then 
 
 For half-yearly payments, take half of the ratio, half of the 
 annuity, &c., and twice the number of years — and 
 
 For quarterly payments, take a fourth part of the ratio, a fourth 
 part of the annuity, &c., and four times the number of years, 
 and work as before. 
 
 EXAMPLES. 
 
 31. If a salary of £150, payable every half-year, remains un- 
 paid for 5 years what will it amount to in that time at 5 per 
 cent.? Ans. £834: : 7 : 6. 
 
 32. If a salary of £150, payable every quarter, was left unpai(' 
 for 5 years, what would it amount to in that time at 5 per cent, t 
 
 ' Ans. £839 : 1 : 3. 
 
 Note. It may be observed by comparing these last examples, 
 the amount of the half-yearly payments are more advantageous 
 than the yearly, and the quarterly more than the half-yearly. 
 
 11. When A R T are given to find U. 
 
 RULE." 
 
 2a 
 
 ttr — tr4-2t 
 
 =U. 
 
ly rent, T 
 
 StMPLI INTBSB8T« 
 
 146 
 
 rent, what 
 f. £825. 
 
 30=£825. 
 
 hat will it 
 
 £2065. 
 
 t £60 per 
 
 at 4^ per 
 
 : 8 : 3. 
 
 3aid for 8 
 
 263 : 4. 
 
 yearly or 
 
 all of the 
 
 D, a fourth 
 of years, 
 
 mains un- 
 ! at 5 per 
 : 7 : 6. 
 ;ft unpaid 
 ler cent ? 
 : 1 :3. 
 ixamples, 
 ntageous 
 y^early. 
 
 38. If a salary amounted to £825 in 5 years, at 5 per cent, 
 what was the salary ? Ana £lMi 
 
 826 X2»1660 6 X 6 X ,06-6 X ,06+ 6 X 2-1 1 th ^1650^ 
 
 ll=£16a 
 
 34. if a house is to be let upon a lease for 5* years, and the 
 
 vrrUntt***' ''""' is ^£363 : 8 : 3, at 4i percent, what ii the 
 yearly rent t ^^^ ^^^ 
 
 «w '^ * r""*"" '^T"^'*^ t<> ^«065, in 7 years, at 6 ^r cent, 
 what was the pension ? ^ \^^^ £25i) 
 
 38. Suppose the amount of a pension be £263 : 4 in 8 years, 
 at 6 per cent, what was the pensioa ? Am, £28. 
 
 h^fVni ^®" ^\ payments are half-yearly, then take 4a, and 
 ?K ^/?®o*'**'' *".^ ^'^'''^ ^^^ ""™^'' «f years ; and if quart^rlv: 
 of years, and proceed as before. 
 
 .♦ V' ^^ *^! wnownt of a salary, payable half-yearly, for 5 veart. 
 at 6per cent, be i^ : 7 : 6, wLt was the salary ? 5«1 l/S ^ 
 
 I .^ <J R *°*°"'l' ^^ *" """"^'J^' P*y*^J« quarterly, be £839 : 
 I : 3, for 6 years, at 6 per cent, what was the annuity T 
 
 ^, .4n«.£160. 
 
 III. When U A T are given to find R. 
 2a— -2ut 
 
 RlLB.- 
 
 -=R. 
 
 utt—ut 
 
 
 EXAMPLES 
 
 -A^- ^ *u '*'*'^ of £150 per annum, amount to £825. in 5 rear, 
 what 18 the rate per cent, t "j«5^, m o years, 
 
 »» + »-160 +6 +2=160 thei, ^^ ^ p^- 
 
 150 X 5 X &-160X6 
 
 rate per cent ? ^^1 ^ * J ^'*** J*' *"« 
 
 re^ IteZr^l p^^eS:?"""'^ -^i|S^t , 
 . 4a Suppose thcamoCt of . vea,l.„,„.,„f!!?-^L'='»»- 
 «. in » years, what is the rate per centY """Ji^.lr' """^ 
 
 per cent. 
 
146 
 
 StMPLB INT1RE8T* 
 
 Note. When the payments are half-yearly, take 4 a — 4 a| for 
 a dividend, and work with half the annuity, and double the num- 
 ber of years for a dirisor ; if quarterly, take 8 a — 8 ut, and work 
 with a fourth of the annuity, and four times the number of years* 
 
 43. If a salary of £160 per annum, payable half-yea|>]y, 
 amounts to £834 : 7 : 6, in 5 years, what is the rate per cent ? 
 
 Ans, 5 percent. 
 
 44. If an annuity of £150 per annum, payable quarterly* 
 amounts to £839 : 1 : 3, in 5 years, what is the rate per cent ? 
 
 Ans, 6 per cent. 
 IV. When U A R are giren to find T. 
 
 2 $^ zx z 
 
 RutE. First,- l=z then : V— -{ =T, 
 
 V wr 4. 2 
 
 fiXAMPLES. 
 
 45. In what time will a salary of £150 per annum, amount id 
 £825, at 5 per cent.! Ans» 5 years. 
 
 2 896X2 39X39 
 1^39 =^aO =.380,26 
 
 >06 
 
 150X^5 
 
 4 
 
 39 
 
 V220-f380 ,25=24 ,5 =5 years. 
 
 2 
 
 46. If a house is let upon a lease for a certain time, for £60 
 per annum, and amounts to £363 : 8 : 3, at 4| per cent, what 
 time was it let for? Ans, ^^ yeart. 
 
 47. If a pension of £250 per^nnum, being forborne a oertafai 
 time, amounts to £2066, at 6 per cent., what was the time of 
 forbearance? Am, 7 years. 
 
 48. In what iime will a yearly pension of £28, amount to 
 £263 : 4, at ^ per cent t Atis, 8 years. 
 
 Note. If the payments are half-yearly, take half the ratio, and 
 half the annuity; if quarterly, one fourth of the ratio, and on« 
 fourvh of the annuity ; and T will be «qual to those half-yearly 
 or quarterly payments. 
 
 49. If an annuity of £150 per annum, payable haff-yearly, 
 amounts to £834 : 7 : 6, at 5 per cent,, whwt time was the pay- 
 ment forborne I Ans, % years. 
 
BIXPtE INTERStT. 
 
 i the num- 
 , and work 
 r of years. 
 
 ilf-yearly, 
 er cent? 
 ercent. 
 quarterly, 
 er cent ? 
 er cent. 
 
 147 
 
 imonnt td 
 9 years. 
 
 I, for £6d 
 int, what 
 ^yeart. 
 I a oertaia 
 e time of 
 r years, 
 motuit to 
 ) yeari. 
 
 ratio, and 
 , and on« 
 Bilf-yearly 
 
 If-ycarly, 
 I the pay- 
 years. 
 
 «WW . 1 . J, at b per cent, what was the time of forbearance ? 
 
 Ans, 5 years. 
 
 PRESENT WORTH OP ANNUITIES. 
 
 Note. P represents the present worth ; U T R as before. 
 
 I. When U T R are given to find P. 
 ttr— tr + 2t 
 
 RutE -; X U=P. 
 
 2tr-f 2 
 
 EXAMPLES. 
 
 . . ^TiSt £660* 
 
 Ans. £071 : 6. 
 
 thf^^^enfroXS^^^^^^^ '' -^« »>,« ^-nd that 
 
 thanVly, and qlterW 
 
 II. When P T R are given to find U. 
 
 tr-fl 
 
 ttr— tr-f2t 
 
 
 Miiiii 
 
i^ 
 
 SIIC^IB UfTEREST. 
 
 EXAMPLES. 
 
 56. If the present worth of a salary be £660, to continue 5 
 years, at B per cent., what is the salary ? Ans. £160. 
 
 5X,05H-l=«l^a5 5X5X,05— 5X,064-10=11. 
 
 1,25 
 
 -— X660x3=£160. 
 11 
 
 67. There is a house let upon lease for 6^ years to come, I de- 
 sire to know the yearly rent, when the present worth, at 4* pei 
 ^^f',}^m:6:31 Ans,mV 
 
 68. What annuity is that which, for 7 years' continuance, at 6 
 per cent., produces £1464 : 4 : 6 present worth? Ans. £260. 
 
 69. What annuity is that which, for 8 years' continuance, pro- 
 duces £188 for the presen* worth, at 5 per cent. ? 4ns* £28. 
 
 NpTB. When the payments are half-yearly, take half the ratio, 
 twice the number of years, and multiply by 4 p ; and when quw- 
 terly, take one fourth of the ratio, and four times the number Of 
 years, and multiply by & p. 
 
 60. There is an annuity payable half-yearly, for 6 years to 
 come, what is the yearly rent, when the present worth, at 6 toer 
 cent., is £667 : 10 ? ^ns. £160; 
 
 ?^*. "^^^'^ ** *n annuity payable quarterly, for 5 years to coxpe, 
 I desire to know the yearly income, when the present worth, at 
 ^ per cent., is £671 : 6^ ^n*. £160. 
 
 - III. When U P T are given to find R. 
 
 
 ut— pX2 
 
 =1^. 
 
 2pt+ut— ttu. 
 
 EXAMPLES, 
 
 62. At what rate per cent, will an annuity of £160 per annum, 
 to continue 6 years, produce the present worth of £660? 
 
 Ans. 6 per cent. 
 
 150 X 5-660 X 2=180,2 X 660 X 6+6 X 160—6 X 6 X 160=3600 
 then 180-f-3600=,06-5 per cent. 
 
 63. If a yearly rent of £60 per annum, to continue 6^ years, 
 produces £291 : 6 : 3, for the present worth, what is the rate 
 
 Ans. 4^ per cent. 
 
 ^ i. « 
 
 |;7i veil I. : 
 
SIMPLB lirtEREST. 
 
 POT cent? • P""*"' ""'■*• '''«" *» *e "» 
 
 duces £188 for the present worth, whit i, the rate per c7nt " 
 
 Ans. 6 per cent 
 
 yo.^'.'r'J^^^I^/Z"^' --"^ *- - »<"- paid "..f- 
 S^t^pereKnT"* *" ''"""*"' '^ "« *« ~^ "^ ^^f 
 
 66. If an annuity of £180 per annum, payable half-rearlv h» 
 nag 5 yeare to come. is eolifor £667 :%! Xflft^Sj:; 
 
 61 If an annuity of £180 per annum, pay^btqi?/ h.. 
 mg 6 years to come. i. z^ fyr £6T1 : 1, kat iTCSS Jr 
 
 WW nri ■^^** ^ per cent. 
 
 IV. When U P R aire given to find T 
 
 « 2 2p 2p xj. ^ 
 
 KVLB. i=x then V— f — 
 
 r n ur 4 2 
 
 =T. 
 
 EXAMPLES. 
 
 6a If an annuity of £160 per annum, produces £tm fn* A- 
 present worth, a. 6 per ce„t..\h.. 1. 'tfe tirnHfircoSaJSi! 
 
 Ans, 6 years 
 
 2 660X2 
 
 *05 150 
 
 30,2 X 30,2 
 
 -1=30,2 
 
 660X2 
 
 ^ITO 
 
 150X,06 
 
 =228,01 then V2a8,01 +176=90,1 
 
 20-1— 
 
 30, 
 
 ter 
 
 
 N3 
 
150 
 
 SIMPLE INTEREST. 
 
 60. For what time may a salary of £60 be purchased for 
 £201 : 6 : 3, at 4^ per cent. ? Ana. 5^ years. 
 
 70. For what time may £250 per annum, be purchased for 
 £1454 : 4 : 6, at6 per cent 1 Ana. 7 years. 
 
 71. For what time may a pension of £28 per annum, be pur- 
 chased for £188, at 5 per cent. ? Ans, 8 years. 
 
 Note. "When the paymerts are half-yearly, then U will be 
 equal to half the annuity, dee. R half the ratio, and T the num- 
 ber of payments : and. 
 
 When the payments are quarterly, U will be equal to one 
 fourth part of the annul ty^ &c. R the fourth of the ratioy and T 
 the number of payments. 
 
 72. If an annuity of £150 per annum, payable half-yearly, is 
 sold for £667 : 10, at 5 per cent., I desire to know the number 
 of payments, and the time to come? 
 
 Ans. 10 payments, 5 years. 
 
 73. An annuity of £150 per annum, payable quarterly, is sold 
 for £671 : 5, at 5 per cent, what is the number of payments, and 
 time to come? Ans. 20 payments, 5 years. 
 
 ANNUITIES. &c. TAKEN IN REVERSION. 
 
 1. To find the present worth of an annuity, dee. taken in re- 
 version. 
 
 Rule. Find the present worth of the ttr — tr+2t 
 
 yearly sum at the given rate and for the ' ' : X u«P. 
 
 time of its continuance ; thus, 2tr+2 
 
 2. Change P into A, and find what prin- 
 cipal, being put to interest, will amount to a 
 
 A at the same rate, and for the time to — =F. 
 
 come before the annuity, dLC. commences ; tr f-1 
 thus, ^ 
 
 EXAMPLES. 
 
 74. What is the present worth of an annuity of £160 per an- 
 num^ to continue 5 years, but not to commence till the end of 4 
 years, allowing 5 per cent, to the purchaser ? Ans. £550. 
 
 5 X 5 X ,06— 5 X ,06+2 X 6=4,4 X 150= 660 
 
 =660. 
 
 A N/ ARJL1 
 
SIMPLE iNTSREST^ 
 
 151 
 
 ased for 
 years, 
 ased for 
 years. 
 , be pur- 
 years. 
 I will be 
 the num- 
 
 1 to one 
 Of and^ 
 
 rearly, is 
 I number 
 
 years. 
 f, is sold 
 ients,and 
 years. 
 
 :en in re- 
 
 75. What is the present worth of » foase of £50 per atinmn, 
 to continued years, but which is not to commence till th« end 
 of 5 years, allowing 4 per cent ta tliepur chaser ? 
 
 ^919. £1521 1&^ 11 3qi!«. 
 
 76. A person having the promise of a pension o€ £20 per an* 
 num, for 8 years, but not to commence till the end of 4 years, is 
 willing to dispose of thie saim« ait 5 percenls.,. what will be the 
 present worth? Ans. £111 : 18 : 1 ,14+. 
 
 77. A legacy of £40 per annum being left for d^yeaxs,. Id a 
 person of 16 years of age, but whiich is not to commence till he 
 u 21 ; he, wanting money, is desirous of selling the same at 4 
 per eent^ what is the present worth ? 
 
 ^n«.£l71:ia:. 11,0^^96. 
 %. To find the yearly income of an afimiity, &c. in rerersion. 
 
 RuLB li Find the amount of the present 
 
 worth at the givea rate, and for the time ptr+p=A. 
 before the reversion ; thus, 
 
 2. Change A into P, and find what an- . . - 
 
 nulty being sold, will produce F at the ^ 
 
 same ratc> and for the time^of its continu- Z TTT.' 
 a«io« } tlkus, tti:--tri-2t 
 
 -:X2p=U. 
 
 t 
 :Xu»P. 
 
 per an- 
 
 1 end of 4 
 £550. 
 
 =550. 
 
 EXAMPLES. 
 
 78. A person hating an annuity left him for 5 years, which 
 docs not commence till the end of 4 years, disposed of it for £560, 
 allowing 6 percent., to the purchaser, what was the yearly in- 
 ^ «^ Ans, £IS0, 
 • 6 X, 06 + 1, 
 
 650 X4X ,05+650=660 6 X 6 X ,05— 5 X ,05+6 X 2= 
 ,113636 X 660 X 2«£160. 
 
 79. There is a lease of a house taken for 4 years, but not to 
 commence till the end of 5 years, the lessee would seU the same 
 for £162 : 6, present payment, allowing 4 per cent, to the pur- 
 chaser, what is the yearly rent ! An8, £50. 
 
 80. A person having the promise of a pension for 8 years, 
 which does not conunence till the end of 4 years, has disposed of 
 
 c«nW to the purchaser, what was the pension ? Ans, £20. 
 
 1 
 
162 
 
 111 
 
 REBATE OR DISCOUNT* 
 
 81. There is a certain legacy left to a person of 15 years of age, 
 which is to be continued for 6 years, but not to eommenoe till he 
 arrives at the age of 21 ; he, wanting a sum of money, sells it for 
 £171 : 14, allowing 4 per cent, to the buyer, what was the an- 
 nuity left him » Ana. £40 
 
 REBATE OR DISCOUNT 
 
 Note. S represents the Smn to be discounted. 
 P the Present worth. 
 T the Time. 
 R the Ratio. 
 
 I. When S T R are given to find P. 
 Rule. =P. 
 
 tr+1 
 
 EXAMPLES. 
 
 1. What is the present worth of £357 : 10, to be paid9montli# 
 hence, at 5 per cent. ? Ans, £344 : 11 : 6i ,16a 
 
 2. What is the present worth of £275 : 10, due 7 monUw 
 hence, at 5 per cent, t Ans. £267 : 13 : 10^. 
 
 3. What is the present worth of £875 : 5 : 6, due at 5 months 
 hence, at 4^ per cent. ? Ans. £859 : 3 : 3| -rts . 
 
 4. How much ready money can I receive for a note of £75, 
 due 15 months hence, at 5 per cent. ? 
 
 ^«i?.£70:il:9,1764d. 
 II. When P T R are given to find S. 
 Rule. ptr + p=S. 
 
 EXAMPLEa 
 
 5. If the present worth of a sum of money, due 9 months 
 hence, allowing 5 per cent, be £344 : 11 : 6 3,168 qw., what 
 was the sum first due t Ans, £367 : 10. 
 
 344,6783 X ,76 X ,06+ 344,6783=£357 : 10. 
 
 6# A person owing a certain sum, payable 7 months hence, 
 agrees with the creditor to pay him down £267 : 13 : lOg^, al 
 lowing 5 per cent, for present payment, what is the debt? 
 
 Ans. £275: 10. 
 
 % A person receives £b69 : 3 : S| jfj for a sum of m<mey 
 
RBBATS OR OISCOVBrT. 
 
 188 
 
 due 6 months hence, allowing the debtor 4^ per cent, for present 
 payment, what was the sum due ? Ans, £876 : 6 : 6. 
 
 a A person paid £70 : 11 : 9,1764d. for a debt due 15 
 months hence, he being allowed 6 per cent, for the discount, how 
 much was the debt ? Ajis» £75. 
 
 III. When S P T are given to find R 
 s— p 
 
 RVLB. =R. 
 
 tp 
 
 EXAMPLES. 
 
 9. At what rate per cent, will £.357 : 10, payable 7 months 
 hence, produce £344 : 11 : 6 3,168 qrs. for present payment? 
 
 3675,-344,5783 
 
 — >=:,05=6 per cent 
 
 344,5783 X ,75 
 
 10. At what rate per cent, will £276 : 10, payable 7 months 
 hcnae, produce £367 : 13 : 10^ for the present payment! 
 
 A.n8. 6 per cent. 
 
 11. At what rate per cent, will £876 : 5 : 6, payable 6 months 
 hence, produce the present payment of £859 : 3 : 3| ^h ^ 
 
 --. ., - ^7w. 4^ per cent. 
 
 la. At what rate per cent, will £75, payable 16 months hence, 
 produce the present payment of £70 : 11 : 9 ,1764d. ? 
 
 Ans, 5 per cent 
 IV. When S P R are given to find T. 
 
 s — p 
 Rule. -=T. 
 
 rp 
 
 EXAMPLES. 
 
 la The present worth of £357 : 10, dne at a certain time to 
 wme, is £344 : 11 : 6 3,168 qrs. at 5 per cent, in what time 
 should the sum have been paid without any rebate ? 
 
 Ans. 9 months, 
 357,5—344,5783 
 
 •*' ——=,76=9 montiis. 
 
 344,6783 X ,06 
 
 14. The present worth of £275 : 10, due at a certain time to. 
 
 imm»j ! ,T:';\,iH„-„ ...mi-f 
 
 ~'««<MNMiH 
 
i 
 
 154 
 
 EQUATION OF PA MBNT8. 
 
 come, 18 £267 : 13 : l(Wr, at 6 per cen , in w time should 
 the sum have been paid without any rebate ? 
 
 Ana, 7 months. 
 
 15. A person receives £659 : 3 : 3| ,0184, for £875 : 5 : 6, 
 due at a certain time to come, allowing 4^ per cent, discount, I 
 desire to know in what time the debt should have been discharg 
 ed without any rebate? Ans. 5 months. 
 
 16. I have received £70 : 11 : 9 ,1764d. for a debt of £75 
 allowing the person 5 per cent, for prompt payment, I desire to 
 know when the debt would have been payable without the rebate ? 
 
 Ans, 15 months. 
 
 EaUATION OF PAYMENTS. 
 
 To find the equated time for the payment of a sum of money 
 due at several times. 
 
 Rule. Find the present worth of each pay- s 
 ment for its respective time ; thus, =P. 
 
 Add all the present worths together, then. 
 
 EXAMPLES. 
 
 tr+l 
 »— p=D. 
 d 
 
 and— — =E 
 pr 
 
 1. D owes £ £200, whereof £40 is to be paid at three months, 
 £60 at six months, and £100 at nine months ; at what time may 
 the whole debt be paid together, rebate being made at 5 per cent ? 
 
 Ans. months, 26 days. 
 40 60 100 
 
 =39,5061 =ue,5365 =96,3866 
 
 1,0125 1,025 1,0375 
 
 then 200—39,5061+58,6365-1-96,3855=6,5719 
 
 5,5719 
 
 -=,57316=6 monifhs, 26 days. 
 
 194,4281 X ,06, 
 
 2. D owes E £800, whereof £200 is to be paid in 3 months, 
 £200 at 4 months, and £400 at 6 months ; but they, agreeing to 
 make but one payment of the whole, at the rate of 6 per cent, 
 rebate, the true equated time is demanded ? 
 
 Ans, 4 months, ^ days. 
 
COMPOUND INTEREST. 
 
 165 
 
 i should 
 
 ontha. 
 5:6:6, 
 icount, I 
 lischarg 
 onths. 
 of £76- 
 iesire to 
 ; rebate ? 
 Dnths. 
 
 f money 
 
 s 
 
 — =P. 
 
 f-1 
 
 p=D. 
 
 1 
 
 =E 
 
 T 
 
 months, 
 [me may 
 er cent ? 
 days. 
 
 5 
 
 719 
 
 months, 
 'eeing to 
 per cent. 
 
 3. E owes F £1200, which is to be paid as follows: £900 
 down, £600 at the end of 10 months, and the rest at the end of 
 SO months ; but they, agreeing to have one payment of the whole, 
 rebate at 3 per cent., the true equated time is demanded? 
 
 Ans, 1 year, U days. 
 
 COMPOUND INTEREST. 
 
 The letters made use of in Compound Inte^eat^ aie, 
 
 A the Amount. 
 P the Principal. 
 T the Time. 
 
 R the Amount of £1 for 1 year at any given rate i 
 which is thus found : 
 
 As 100 : 105 : : 1 : 1,06. As 100 : 106,5 : : 1 : 1,065. 
 
 A Table of the amount of£l for one year. 
 
 RATES 
 PER CENT. 
 
 T 
 
 H 
 
 4 
 4i 
 
 AMOUNTS 
 
 OP £1. 
 
 1,03 
 
 1,035 
 
 1,04 
 
 1,045 
 
 1,05 
 
 RATES 
 PER CENT. 
 
 54 
 6 
 
 64 
 
 7 
 
 74 
 
 AMOUNTS 
 OP £1. 
 
 1,055 
 
 1,06 
 
 1,065 
 
 1,07 
 
 1,075 
 
 RATES 
 PER CENT. 
 
 8 
 84 
 
 9 
 
 94 
 10 
 
 AMOUNTS 
 0P£1. 
 
 1,08 
 
 1,085 
 
 1,09 
 
 1,095 
 
 1,1 
 
 Table shming the amount of £1 for any number of years 
 under 31, at 5 and 6 per cent, per, annum. 
 
 TEARS. 
 
 days. 
 
 1 
 3 
 3 
 
 4 
 5 
 6 
 
 7 
 8 
 9 
 10 
 11 
 12 
 13 
 14 
 15 
 
 5 RATES. 6 
 
 1,05000 
 1,10250 
 1,15762 
 1,21550 
 1,27628 
 1,34009 
 1,40710 
 1,47745 
 1,55132 
 1,62889 
 1,71034 
 1,79585 
 1,88565 
 L,97993 
 2,07892 
 
 1,06000 
 
 16 
 
 1,12360 
 
 17 
 
 1,19101 
 
 18 
 
 1,26247 
 
 19 
 
 1,33822 
 
 20 
 
 1,41852 
 
 21 
 
 1,50363 
 
 22 
 
 1>59385 
 
 23 
 
 1,68948 
 
 24 
 
 1,79084 
 
 25 
 
 1,89829 
 
 26 
 
 2,01219 
 
 27 
 
 2,13292 
 
 28 
 
 2,26090 
 
 29 
 
 «,dybOO 
 
 30 
 
 YEARS, I 5 RATES. 6 
 
 2,18287 
 2,29201 
 2,40662 
 2^2695 
 2,65329 
 2,78596 
 2,92526 
 3,07152 
 3,22510 
 3,38635 
 3,55567 
 3,73345 
 3,92013 
 4,11613 
 
 4,32194 
 
 2,54035 
 
 2,69277 
 
 2,85434 
 
 3,02560 
 
 3,20713 
 
 3,39956* 
 
 3,60353 
 
 3,81975 
 
 4,04893 
 
 4,29187 
 
 4,54938 
 
 4,82234 
 
 5,11168 
 
 5.41838 
 
 5174349 
 
 H 
 I 
 
 mmmmm 
 
156 
 
 COMPOUND INTEREST. 
 
 Note. The preceding table is thus made— As 100 : 106 : : 1 : 
 1,05, for the first year ; then, As 100 : 106 : : 1,06 : 1,1025, •©• 
 oond year, d&c. 
 
 I. When P T R are given to find A. 
 
 Rule, p X rt=A. 
 
 EXAMPLES. 
 
 1. "What will £325 amount to in 3 years* time, at 5 per cent 
 
 per annum? 
 
 Ans. 1,05 X 1,05 X 1,05=1,157625, then 1,157625 X 226« 
 
 £260:9:33qr8. 
 
 2. What will £200 amount to in 4 years, at 6 per cent, per 
 annum? -Atw. £>i43 2,0258. 
 
 3. What will £450 amount to in 5 years, at 4 per cent per 
 anmim? ^ws. £547 : 9 : 10 2,0538368 qrs. 
 
 4. What will £500 amount to in 4 years, tt 5^ per cent, per 
 annum? ilns. £619 : 8 : 2 3,8323 qrs. 
 
 II. When A R T are given to find P. 
 
 a 
 Rule. =P. 
 
 rt 
 
 EXAMPLES. 
 
 5. What principal, being put to interest, will amount to £960; 
 9:33 qrs. in 8 years, at 6 per cent, per annum ? 
 ^ ^ 260,465625 
 1,05 X 1,05 X 1,05=1,167625— «£225. 
 
 6 What principal, being put to interest, will amount to^543 
 2,025s. in 4 years, at 5 per cent per annum ? ^1"^^' 
 
 7. What principal will amount to £547 : 9 : 10 2,05383^rs. 
 in 6 years, at 4 per cent, per annum ? J^ £450. 
 
 a What principal will amount to £619 : 8 : 2 3,8323 qi^n 4 
 years, at 6^ per cent, per annum t -47is. £500. 
 
 III. When P A T are given to find R-, ^ , r *- 
 
 a which being extracted by the rule of extrae- 
 
 RuLE.~~=rt tion, (the time given to the question showing 
 p the power) will give K. 
 
)5: : 1; 
 025, 
 
 ter cent 
 
 .X22B« 
 Sqw. 
 «nt. per 
 ,0258. 
 ent pef 
 8 qrs. 
 xnt. per 
 ^qrs. 
 
 to £260; 
 
 Uo£243 
 
 £200. 
 8368 qrs. 
 
 £450. 
 qrs. in 4 
 
 £500. 
 
 f extrae- 
 showing 
 
 COMfO«KB IVTERE8T. 
 
 EXAMPLES. 
 
 167 
 
 9. At wb%t rate per cent will £225 amount to £260 : 9 : 3,3 
 qrs. in 3 years ? Ans. 5 per cent. 
 
 260,465625 
 
 =1,157625, the cube root of whicli 
 
 225 
 (it being the 3d power):*=l,05=5 per cent. 
 
 10. At what rate per cent, will £200 amount to £243 : 2,025«. 
 in 4 years ? An». 5 per cent. 
 
 11. At what rate per cent, will £450 amount to £547 : 9 : 10 
 2,0538368 qrs. in 5 years ? Ans, 4 per cent. 
 
 12. At what rate per cent, will £500 amount to £619 : 8 : 2 
 3,8323 qrs. in 4 years ? Ans. 5 J per cent 
 
 IV. When P A R are given to find T. 
 
 a which being continually dirided by R till no- 
 
 RuLK. — ^=rt thing remains, the number of those divisions 
 p will be equal to T. . 
 
 EXAMPLES. 
 
 13. In what time will £225 amount to £360 : 9 : 3 3 qrs. at 
 5 per oent. ? 
 
 260,465625 1,157626 1,1025 1,05 
 
 =1,157625- =1,1026 =-^1,06- 
 
 225 1,05 1,06 1,05 
 
 =1, the number of divisions being three times sought 
 
 14 In what time will £200 amount to £243 2,0258. at 5 per 
 cent ? Atis, 4 years. 
 
 15. In what time will £450 amount to £547 : 9 : 10 2,0538368 
 qrs. at 4 per cent ? Ans. 6 years. 
 
 16. In what time will £500 amount to £619 : 8 : 2 3332S 
 qrs. at SJ per cent t Ans. 4 years. 
 
 ANNUITIES, OH PENSIONS, IN ARREARS. 
 
 Note. TJ represents the annuity, pension, or yearly rent t 
 \ li T as before. 
 
168 
 
 COMPOUMO INTEREST. 
 
 A Table showing the amount of£l annually, for any number 
 of years under 31, af 6 and 6 per cent, per annum. 
 
 Y£AR8. 
 
 1 
 
 2 
 3 
 4 
 5 
 6 
 
 4 
 
 8 
 9 
 10 
 11 
 13 
 13 
 14 
 15 
 
 5 RATES. 
 
 1,00000 
 
 2,05000 
 
 3,16350 
 
 4,31012 
 
 5,52563 
 
 6,80191 
 
 8,14200 
 
 9,54910 
 
 11,02656 
 
 12,57789 
 
 14,30678 
 
 15,91712 
 
 17,71298 
 
 11>,59868 
 
 21,57856 
 
 1,(>0000 
 
 LVXJOOO 
 
 3,18360 
 
 4,37461 
 
 5,(13709 
 
 6,97532 
 
 8,39383 
 
 9,89746 
 
 J 1.49131 
 
 13,18079 
 
 14,97164 
 
 16,86994 
 
 18,88213 
 
 21,01506 
 
 23,27597 
 
 YEARS. 
 
 16 
 
 17 
 18 
 19 
 20 
 21 
 22 
 23 
 24 
 25 
 26 
 27 
 28 
 29 
 30 
 
 5 RATES. 6 
 
 23,65749 
 25,84036 
 28,18238 
 30,53900 
 33,06595 
 35,71925 
 38,50521 
 41,43047 
 44,50199 
 47,72709 
 51,11345 
 54,66912 
 58,40258 
 62,32271 
 66,43884 
 
 35,67252 
 28,21288 
 30,90565 
 33,75999 
 36,78559 
 39,99272 
 43,39229 
 46,99582 
 50,81557 
 54,86451 
 59,15638 
 63,70576 
 68,52811 
 73,63979 
 79,05818 
 
 Note. The above table is made thus :--take the first yeer'e 
 amount, which is £1, multiply it by l,06+l=2,05=8econd 
 year's amount, which also multiply by 1,05+1 =2, 1626=third 
 year's amount. 
 
 I. When U T R are given to find A. 
 ur* — u 
 
 Rule. =A, or by the table thus : 
 
 r— 1 
 
 Multiply the amount of £1 for the number of years, and at the 
 rate per cent, given in the question, by the annuity, pension, 
 &c. and It will give the answer. 
 
 EXAMPLES. 
 
 17. What will an annuity of £50 per annum, payable yearly, 
 amount to in 4 years, at 5 per cent. ? ^ ^ j 
 
 Ans. 1,05 X 1,05 X 1,05 X 1,05 X 50=60,77531250 
 60,7753125—50 
 
 then =£215 : 10 t 1 2 qrs. ; or^ 
 
 1,05—1 HI-. 
 
 by the table thus, 4,31012 X 50=£216 : 10 : 1 1,76 qrs. 
 
 18. What will a pension of £45 per annum, payable yearly, 
 amount to in 5 years, at 5 per cent. ? 
 
COMPOUND INTEREST. 
 
 t60 
 
 19. If a salary of £40 per annuip, to be paiJ yearly, be '"or* 
 borne 6 years, at 6 per cent., what is the amount? 
 
 _ _ Aw5. £379 : : 3,0679fl096d. 
 
 ao. If an annuityof £76 per annum, payable yearly, be omit- 
 ted to be paid for 10 years, at 6 per cent., what is the amount ? 
 
 II. When A R T are given to find U. 
 
 ar — a 
 Rule. =U. 
 
 rt— 1 
 
 EXAMPLES. 
 
 31. What annuity, being forborne 4 years, will amount to 
 £315 : 10 : 1 3 qrs. at 5 per cent. ? 
 
 316,50636X1,05—316,60635 
 
 atis. — _ .^c:o, 
 
 1,05X1,05X1,06X1,06' -I 
 
 33. What pension, being forborne t v ?Ar», v ill amount to 
 £348 : 13 : 3,37 qrs. at 5 per cent. ? Am, £45. 
 
 33. What salary, being omitted to be paiu <5 years, will amount 
 to £379 : : 3,06796096d. at 6 per cent, ? Ans, £40. 
 
 24. If the payment of an annuity, being forbome 10 years, 
 amount to £986 : 11 : 3,33d. at 6 per cent., what is the annuity? 
 
 III. When U A R are given to find T. 
 
 ar-|-u — a which being continually divided by R till 
 
 Ryuj. -jt nothing remains, the number of those 
 
 u divisions will be equal to T. 
 
 EXAMPLES. 
 
 35. In what time will £50 per annum amount to £316 : 10 : 
 1 3 qrs. at 6 per cent, for non-payment ? 
 
 Ans. 316,50635 X 1,05+50 315,50636 =1,31650635 
 
 - ^ 
 
 which being continually divided by R the number of the divi- 
 sions will be=4 years. 
 
 36. In what time will £45 per annum amount to £348 : 13 
 337 qrs, allowing 5 per cent, for forbearance of payment ? 
 
 08 
 
 Ana, 5 yCure* 
 
160 
 
 :??MPOUND INTERbST. 
 
 37. In -what time "flrUl £40 per annum amount to £279:0: 
 8,05796096(1, at 6 per cent. 1 Ans. 6 years. 
 
 28. In what time will £76 per annum amount to £988 : 11 
 2,22d. allowing 6 percent, for forbearance of payment t 
 
 Ans. 10 years. 
 
 PRESENT WORTH OF ANN JITIES, PENSIONS, &«. 
 
 A Thble ehming the present worth of £1 annuity for any num' 
 her of years under 31, rebate at B and 6 per cent. 
 
 TEAWI. 
 
 .*> RATES. 6 
 
 YEARS. 
 
 5 BATES. G 
 
 1 
 
 0,95238 
 
 0,94339 
 
 16 
 
 10,83777 10.10589 
 
 3 
 
 1,85941 
 
 1,83339 
 
 17 
 
 11,C7406 
 
 10,47726 
 
 8 
 
 2,72324 
 
 2,67301 
 
 18 
 
 11,68958 
 
 10,82760 
 
 4 
 
 3,54595 
 
 3,46510 
 
 19 
 
 12,08532 
 
 11,15811 
 
 6 
 
 4,32947 
 
 4,21236 
 
 90 
 
 12,46221 
 
 11,46992 
 
 6 
 
 5,07569 
 
 4,91732 
 
 21 
 
 12,82115 
 
 11,76407 
 
 7 
 
 5,78637 
 
 5,58238 
 
 22 
 
 13,16300 
 
 12,04168 
 
 8 
 
 6,46321 
 
 6,20979 
 
 33 
 
 13,48857 
 
 12,30338 
 
 ,J 
 
 7,10783 
 
 6,80169 
 
 24 
 
 13,79864 
 
 12,55036 
 
 to 
 
 7,72173 
 
 7,36008 
 
 25 
 
 14,09394 
 
 12,78336 
 
 11 
 
 8,30641 
 
 7,88687 
 
 Q6 
 
 14,37518 
 
 13,00317 
 
 13 
 
 8,86325 
 
 8,38384 
 
 27 
 
 14,64303 
 
 13,21053 
 
 13 
 
 9,39357 
 
 8,85268 
 
 28 
 
 14,89812 
 
 13,40616 
 
 14 
 
 9,89864 
 
 9,29498 
 
 29 
 
 15,14107 
 
 13,59072 
 
 15 
 
 10,37965 
 
 9,71225 
 
 30 
 
 15,37245 
 
 13,76483 
 
 NoTB, The above table is thus made : — divide £1 by 1,05= 
 ,95238, the present worth of the first year, which-*-l, 05=90753, 
 added to the first year's present worth=l ,85941, the second 
 year's present worth ; then, 90703-*-l,05, and the quotient added 
 to 185941=2,72327, third year's present worth. 
 
 I. When U T R are given to find P. 
 u 
 u- 
 
 RVLB.- 
 
 =P. 
 
 r— 1 
 
 or by the table thus : 
 
 Multiply the present worth of £1 annuity for the time and rate 
 per cent, given by the annuity, pension, &c. it will give the an-. 
 
:279:0: 
 
 yeare. 
 
 :988 : 11 
 ? 
 
 years. 
 
 &«. 
 
 it. 
 
 "6 
 
 10589 
 17736 
 32760 
 15811 
 16992 
 76407 
 34158 
 30338 
 }5036 
 78336 
 X)317 
 21053 
 10616 
 )9072 
 76483 
 
 )y 1,06= 
 
 •=90753, 
 ) second 
 Qt added 
 
 
 and rats 
 i the an-. 
 
 COMPOVirD INTEREST. 
 
 EXAMPLES. 
 
 29. What is the present worth of an annoity of £30 per an- 
 iram, to continue 7 years, at C per cent T 
 
 Ans. £167 : 9 : 6 ,184d. 
 
 30 
 
 1,50363 
 «167,4716. 
 
 ■«19,9517 
 
 30— 19,9517=-10,0483. 
 
 10,0483 
 
 1,06—1 
 By the table 6,68238X30=167,4714. 
 
 30. What is the present worth of a pension of £40 per annum, 
 to continue 8 years, at 5 per cent. ? 
 
 Ans, £258 : 10 : 6 3,264 r s. 
 
 31. What is the present worth of a salary of £35, to continue 
 T years, at 6 per cent. ? Ans. £196 : 7 : 7 3,968 qrs. 
 
 32. What is the yearly rent of £50, to continue 5 years, worth 
 in ready money, at 6 per cent. ? Ans, £216 : 9 : 5 2,56 qrs. 
 
 II. When P T R are given to find U. 
 
 -I <■! IMIIWIB II ll»l,ll W liiMM 
 
 prt X r— pr» 
 RiftE. =U. 
 
 ft— 1 
 
 EXAMPLES. 
 
 33. If an annuity be purchased for £167 : 9 : 5 184d. to be 
 Qontinued 7 years, at 6 per cent what is the annuity ? 
 
 Ans. 167,4716 X 1,50363 X 1,06—167,4716 X 1,60363 
 
 1,50363—1 
 
 =£30. 
 
 34. If the present payment of £258 J 10 : 6 3,264 qrs. be 
 made for a salary of 8 years to eome, at 6 per cent., what is the 
 Mlaryt Ans, £40. 
 
 35. If the present payment of £195 : 7 : 7 3,968 qrs. be re- 
 quired for a pension for 7 years to eome, at 6 per cent, what is 
 the pension ? jins. £35. 
 
 36. If the present wofth of an annuity 5 years to come, be 
 £216 : 9,: 5 2,66 qrs. at 6 per cent., what is the annuity ? 
 
 Ans. £50. 
 08 
 
im 
 
 COatPOUND liNTEREST. 
 
 IIL When U P R are given to find T. 
 
 n which being continually divided by R till 
 
 RtTtB.-,-.^ — «ft nothing remains, the number of those di- 
 
 p-ft' — pt visions will be equal to T. 
 
 EXAMPLES. 
 
 37. How long may a lease of £30 yearly rent be had foi 
 £167 : : 6 ,184d. allowing 6 per cent, to the purchaser? 
 
 30 
 
 107,471frf 30— 177,6188 
 
 which being continually 
 
 =lf 50363 ^^^^^®^» *^® number of 
 ' those divisions will beas 
 
 to T=7 years. 
 
 3a If £258 : 10 : 6 3,264 qrs. is paid down for a lease of £40 
 per annum, at 5 per cent., how long is the lease purchased for! 
 
 Atis. 8 yearf . 
 
 89. If a house is let upon lease for £35 per annum, and the 
 l«esee makes present payment of £105 i 7 : 8, he being allowed 
 6 per cent., I demand how long the lease is purchased for ? 
 
 Ans. 7 years* 
 
 40. For what time is a lease of £50 per annum, purcha^ 
 when present payment is made of £216 : : 5 2,56 qrs. at 6 per 
 cent ' Ans. 5 years. 
 
 ANNUITIES, LEASES, &c TAKEN IN REVERSION. 
 
 To find the present worth of annuities, leases^ ^c, taken in 
 
 reversion. 
 
 Rule. Find the present worth of the annui- 
 ty, &c. at the given rate and for the time of its u^- 
 o(Hi^inuanc6 : thus, 
 
 u 
 
 8. Change P into A, and find what principal 
 being put to interest will amount to P at the 
 same rate, and for the time to come before the 
 annuity oommenceft, which will be the present 
 
 MVtf^lirn ^\w 4n<% «k vk •>« avi 4«r Av ^ft Ai««««ia 
 
 H-'l 
 
 -=p. 
 
 a 
 
 ^=p. 
 
 t.i' 
 
COMPOUND INTEREST. 
 
 Ifi3 
 
 by R till 
 those di-* 
 
 had foi 
 
 
 atinually 
 ^ber of 
 (fill beos 
 
 »eof£40 
 ised for? 
 yearf. 
 , and the 
 
 allowed 
 for? 
 ye&r&. 
 ircha<»ed 
 
 at 5 per 
 years. 
 
 ISION. 
 
 iken in 
 
 u 
 
 -l 
 
 EXAMPLES. 
 
 41. What is the present worth of a reversion of a lease of £40 
 per annum, to continue for six years, but not to commence till 
 the end of 2 years, allowing 6 per cent, to the purchaser? 
 
 Ans. £175 : 1 : 1 2, 048 qrs. 
 
 40 40-28,1984 106,6933 
 — «28,1984 =196,6933 
 
 =176,0663. 
 
 42. What is the present worth of ft reversion of a lease of £60 
 •er annum, to coiftinue 7 years, but not to commence till the end 
 of 3 years, allowing 6 per cent to the purchaser ? 
 
 .„ _ , Ans. £299 : 18 : 2,8d. 
 
 43. There is a lease of a house at £30 per annum, which is 
 yet in being for 4 years, and the lessee is desirous to take a lease 
 in reversion for 7 years, to begin when the old lease shall be ex- 
 pired, what wUl be the present worth of the said lease in rever- 
 sion, allowing 6 per cent, to the purchaser ? 
 
 Ans, £142 : 16 : 3 2,688 qrs. 
 
 To find the yearly iticome of an annuity, ^c, taken in rever \ 
 
 Rule. Find the amount of the present 
 worth at the ^ven rate, and for the time be- 
 fore the annmty commences : thus, pr*=A. 
 
 Change A into P, and find what yearly rent 
 
 being sold will produce P at the same rate, 
 
 and for the time of its continuance, which will pr» X r prt. 
 
 be the yearly sum required : thus, ^zj]. 
 
 rt— 1. 
 
 EXAMPLES. 
 
 44, What annuity to be entered upon-2 years hence, and then 
 to continue 6 years, may be purchased for £176 : 1 : 1 2,048 qrs. 
 at 6 per cent. ? 
 
 >ln«. 176,0563X1,1236=196,6933 .. 
 theh 196,6933 X 1,41862 X 1,66—279,01337 
 
164 
 
 COMPOVND INTEREST. 
 
 45. The present worth of a lease of a house is £299 : 18 : 2 8d. 
 taken in reversion for 7 years, but not to commence till the end 
 of 3 years, allowing 5 per eent. to the purchaser, what is the 
 yearly rent? Ans. £60. 
 
 46. There is a lease of a house in being for 4 years, and the 
 leasee being minded to take a lease in reversion for 7 years, to 
 begin when the old lease shall be expired, paid down £142 : 16 : 
 3 2>689 qrs. what was the yearly rent of the house, when the les- 
 see was allowed 6 per cent, for present payment ? Ans. £30. 
 
 PURCHASINa FREEHOLD OR REAL ESTATE, IN SUCH AS ARE 
 
 BOUGHT TO CONTINUE FOR EVBll. 
 
 '■.-■" '^ 
 
 I. When U R are given to find W. 
 u 
 
 Rule. —W. 
 
 r— 1 
 
 EXAMPLES. 
 
 47. What is the worth of a freehold estate of £50 per annum, 
 allowing 5 per cent, to the buyer ? 
 
 50 
 
 Ans. —=£1000. 
 
 1,05—1 
 
 48. What is an estate of £140 per annum, to continue for ever, 
 worth in present money, allowing 4 per cent, to the buyer ? 
 
 Ans, £3500. 
 
 49. If a freehold estate of £75 yearly rent was to be sold, what 
 is the worth, allowing the buyer 6 per cent. ? 
 
 Ans. £1250. 
 
 II. When W R are given to find U. 
 
 RuLs. wXr— 1=U. 
 
 EXAMPLES. 
 
 50. If a freehold estate is bought for £1000, and the allowance 
 of 5 per cent, is made to the buyer, what is the yearly rent? 
 
 Ans. 1,06— 1 =,06, then 1000 X ,05=£50. 
 
 51. If an estate be sold for £3500, and 4 per cent, allowed to 
 
 thA bilVAr. iirhftf ia tha troarlv ve-n* f Amo Ttdfl 
 
 =— ^ —s., — - — ,.. ........ .^.jj- . , ^a.fi/o» Ai(X^V. 
 
bOMPOUND INTBRESti 
 
 %i 
 
 tm 
 
 18:28d. 
 ill the end 
 bat is th« 
 IS. £60. 
 fl, and the 
 f years, to 
 :i42 : 16 : 
 5n the les- 
 is, £30. 
 
 t AS ARB 
 
 T annum, 
 
 ! for ever, 
 
 lyer? 
 
 £3500. 
 
 old, what 
 £1250. 
 
 llowance 
 rent? 
 i^£50. 
 [lowed to 
 
 
 52. If a freehold estate is bought for £1250 present taoney, 
 and an allowance of 6 per cent, made to the buyer for the same, 
 whatis the yearly rent ? ^^s, £75. 
 
 III. When W U are given to find R. 
 
 HULB. =R. 
 
 w 
 
 EXAMPLES. 
 
 53. If an estate of £50 pcJr annum be bought for £1000, what 
 is the rate per cent. ? 
 
 1000+50 
 
 Ans, =1,05=5 per cent. 
 
 1000 
 
 54. If a freehold estate of £140 per annum be bought for 
 £3500, what is the rate per cent, allowed T 
 
 ' _ Ans. 4 per cent 
 
 5a. If an estate of £75 per annum is sold for £1250, what is 
 the rate per cent, allovf ed ? Ans. 6 per cent. 
 
 PURCHASING FREEHOLD ESTATES IN RETERSION. 
 
 To find the worth of a Freehold Estate in reversion : 
 
 u 
 
 W 
 
 Rule. Find the worth of the yearly rent, thus — 
 
 Change W into A, ami find what principal, being r— 1 
 put to interest, will amount to A at. the same rate, and 
 for the time to come, before the estate commences, and a 
 
 that will be the worth of the estate in reversion, Uius: ^P 
 
 r'. 
 EXAMPIJES. 
 
 56. Ijf a freehold estate df £50 per annum, to commence 4 
 years heose, is to be sold, whatis it worth, allowing the purchaser 
 5 per cent, for the present payment? 
 
 60 1000 
 
 4ns.— -=1000, then =£822 : 14 : U. 
 
 1,05—1 1,2156 
 
 57. What is an estate of £200, to continue for ever, but not to 
 ootnmctMie till the end of 2 years, worth in ready money, allowing 
 the purchasef 4 per cent. ? Ans. £4622 : 15 : 7 ,44d, 
 
 58. What is an estate of £240 per annum worth in ready mo- 
 ney, to continue for ever, but not to commence till tfie end of 3 
 yoars, aUo.wance being made at 6 per cent. ? 
 
 Arts, £3358 : 9 : 10 2,24 qrs. 
 
 ' 
 
1C6 
 
 B£13aTE or OtflCOtNT. 
 
 To jind thR Yearly Rent of an Estate taken in reversion. 
 Rule. Find the amount of the worth of the 
 
 estate, at tke given rate and time before it coin- wr*=!A 
 
 oee, thus : 
 Chaoge A into W, and -ind what yearly rent wr — wsU, 
 
 beinff eold will produce U at the same rate, thiis : 
 
 which will be the yearly rent required. 
 
 EXAMPLES. 
 
 60. If a freehold estate, to comm<:mce 4 years hence, is «old 
 for £822 : 14 : 1^, allowing the purchaser 5 per cent., whai is 
 the yearly Income T Ane, 823,70626 X 1,2166=1000^ 
 
 then 1000 X i,05^I0^>$>.^£8a 
 
 60. A feehold estate is bought for £4622 : 15 : 7 ,4M. which 
 does not commence till the end of 2y«ars, the buyer being alk v- 
 ed 4 per cent for iiis money. I desire to know ihe yeLly In- 
 come.. Ans. £am. 
 
 61. There is a frtiehoW est?.* gold for £3368 : 9 : 10 2,24 qr»., 
 but not to commence till the « Aplrs tiou of 3 years, allowing 6 
 per cent, (or present payment i 4'lmkk th« yearly income? 
 
 Ans, £240. 
 
 ^ REBATE OR DISCOUNT. 
 
 A Table 'fhowing the present worth of £1 due any number of 
 yeara hence, under 31, rebate at 6 and tper cent. 
 
 5 EATSa. ^ 
 
 TKARS. 
 
 ,953381 
 ,^7030 
 ,8G;JS38 
 
 ,7835^26 
 ,746315 
 ,710683 
 ,676839 
 ,644609 
 ,613913 
 ,584679 
 ,556837 
 ,530331 
 ,505068 
 ,481017 
 
 ,943396 
 
 ,889996 
 
 ,839619 
 
 ,793093 
 
 ,747358 
 
 ,704960 
 
 ,665057 
 
 ,637413 
 
 ,59189^ 
 
 ,55H394 
 
 ,536787 
 
 ,496969 
 
 ,468839 
 
 ,443301 
 
 ,417365 
 
 NoTX.— -The above table is thus made: l-*-l,0&=,9&238I. 
 first year'fl present worth ; and ,952381*«-1,06=,90703, second 
 year ; and ,9070a-*- i,U6=*tJ63838 thi . year, &c. 
 
 I 
 
 i 
 
ftEBAIl OR DiaCOUK'T. 
 
 m 
 
 oerston, 
 
 VT — Ws=U, 
 
 se, is «old 
 t., whai u 
 
 m, which 
 ling alk V- 
 yeatly ta- 
 ?. £20C. 
 
 illowing 6 
 Dme? 
 
 vumberof 
 unt. 
 
 13646 
 ri364 
 >0343 
 (0513 
 1804 
 mb6 
 7505 
 11797 
 f6978 
 12998 
 9610 
 17368 
 '6630 
 4556 
 
 =,952381, 
 ^« second 
 
 I. When S T R are given to find P 
 
 RuiB.— «P. 
 
 EXAMPLES. 
 
 ?. What is the present worth of £316 : 18 : 4 ,2d, payable 4 
 jem-B hence, at 6 per cent. ? -» r / ■» 
 
 4/u, 1,06 X 1,06 X 1,06 X 1,08=1,26247, then by the table. 
 316,6175 316,6176 
 
 -=£250 ,192093 
 
 1,26247 
 
 249,9984124276 
 
 2. ir £344 : 14 : 9 1,92 qrs. be payabk in 7 years' time, what 
 i8 the prcaent worth, rebate being made at 6 per cent T 
 
 o rwn- Ans, £245. 
 
 3. There is a debt of £441 : 17 : 3 1,92 ys., which is payablt 
 4 years hence, but it is agreed to be paid in present money ; what 
 smn mu£t the creditor receive, rebate being made at 6 per cent,! 
 
 n. When P T R are given to find S, ^"*' ^^' 
 
 RiTLB. p X r*=S. 
 
 EXA^klPLES. 
 
 4. If a snm of money, due 4 years hence, produce £2&0 for 
 the.preeent payment, rebate being laade^t 6 per cent., what was 
 the sum due ? r i 't 
 
 Ans. £250 X l,2fl247=£&16 : 12 : 42d. 
 
 6. If £245 be Tecdved for a debt payable 7 years hence, an4 
 tn allowance of 5 per cent, te ^e debtor fot present payment. 
 •That was the deht T Ans. £344 : 14 : 9 1,92 qrs. 
 
 6. There is a^um dT money due at the expiration of 4 years, 
 but tfie creditor ames totake £350 fo^ present payment, allow- 
 ing 6 per cent., what was the debt t t J ^ 
 
 Ans. £441 : 17 : 3 1,92 qrs. 
 III. When S P R are given to find T. 
 
 8 which bemg continually divided by R till nothing 
 tiVLE.— «4^ remains, the number of those di^sions will be 
 ,p equal to T 
 
168 
 
 REBATB OR DISCOUNVi 
 
 EXAMPLES. 
 
 7. The present payment of £950 is made for a debt of £316: 
 12 : 4 ,3d., rebate at 6 per cent., in what time wa» the debt pay- 
 able ? ^^ 
 
 315,6176 which being continually divided, thosa 
 
 Ajis. ■■ =1,86247 dirisions will be equal to 4=th8 num- 
 
 96(^ Vs4. In. ber of years. 
 
 ,8. A person receives £246 now, for a debt of i344 : 14 : 9 
 r,92 qrs., rebate being made at 5 per cent. I demand in what 
 time the debt was payable ? Ana 7 years. 
 
 9. There is a debt of £441 : 17 : 3 1,92 qrs. due at a certain 
 time to come, but 6 per cent being allowed to the*debtor for the 
 present payment of £350, 1 desire to now in what time the sum 
 should have been paid without any rebate)" 
 
 , ■ /'■i«'***^ii<«4 :. ■■- .4.710. 4 years. ^ 
 
 IV. When S P T are given to find R. 
 
 8 which being extracted by the rules of extraction. 
 RoLB mv* (the time given in the question showing the pow 
 .ik P er,) will be equal to R. 
 
 EXAMPLES. 
 
 10. A debt of £315 : 12 : 4 ,2d. is due 4 years hence, but it is 
 agreed to take £250 now, what is the rate per tent, that the re- 
 bate is made at ? 
 
 315,6175 4 
 
 Ans, — ^=1,26247 :Vl,26247=l,06i=6 per cent 
 
 360 
 
 11. The. present worth of £344 : 14 : 9 1,92 qrs., payable 7 
 years hence, is ^^M6, at what rate per cent, is the rebate made'7 
 
 l^i- ■ ' ■ ■ ■'• . ! . * '•■Am X 
 
 Ans, 6 per cent. 
 
 12. There is a debt of £441 : 17 : 3 1,92 qrs., payable in 4 
 years time, but it is agreed to take £350 present payments I de- 
 sire to know at what rate per cent, the rebate is made at) 
 
 Ana, 6 per cent. 
 
160 
 
 t of £316 : 
 debt pay- 
 
 cled, tho88 
 =the num- 
 
 44 : 14 : 9 
 
 d in what 
 f years. 
 t a certain 
 tor for the 
 e the sum 
 
 I years* 
 
 THE 
 
 TUTOR'S ASSISTANT 
 
 PART IV. 
 
 ztraction. 
 ' the pow 
 
 DUODECIMALS, 
 
 (, but it is 
 at the re- 
 
 rcent. 
 
 payable 7 
 tte madel 
 IT cent. 
 
 able in 4 
 ijiU Ide- 
 at) 
 T cent. 
 
 OR, WHAT IS QEWERALLT CALLED 
 
 Cross Multiplicationt and Squaring of Dimensions by Arti' 
 
 ficcrsand Workmen* 
 
 RULE FOR MULTIPLYINO DU0DBCinAJ.LV. 
 
 1. Under the multiplicand write the corresponding denomina* 
 tions of the multiplier. 
 
 2. Multiply each term in the multiplicand (beginning at the 
 lowest) by the feet in the multiplier ; write each result under its 
 respective term, observing to carry an unit for every 12, from 
 each lower denomination to its next superiov. 
 
 3. In the same manner multiply the multiplicand by theprhnes 
 in the multiplier, and write the result of each term one place 
 mwe to the right hand of those in the multiplicand. 
 
 4. Work in the same manner with the seconds in the muhl- 
 pliwr, setting the result of each term two places to the right hand 
 of thoiie in the muUipiicand, and so on for thirds, fourths, &c, 
 
 p 
 
 mill 1 Miiifiii I 11 
 
ii 
 
 DUODECIMALS. 
 
 EXAMPLES. 
 
 f. 
 1. Multiply 7 
 CniM MaltipUcation. 
 
 3^6 
 
 in. f. in. 
 9 by 3. 6. 
 
 Practice. 
 
 6i7-» 
 
 31.0.0=7X3 
 2.3.0=9X3 
 3.6.0=7X6 
 0.4.6=9X6 
 
 
 3 
 
 .6 
 
 23. 
 3. 
 
 3 
 10. 
 
 6 
 
 Duodecimal. 
 7.9 
 2.6 
 
 Decimals. 
 7,75 
 3,5 
 
 n 
 
 
 X3 
 J. 6X6 
 
 27 . 1.6 
 
 27. 1.6 
 
 3875 
 2325 
 
 27,125 
 
 27.1.6 
 
 2. Multiply 
 
 3. Multiply 
 
 4. Multiply 
 
 5. Multiply 
 
 6. Multiply 
 
 7. Multiply 
 
 8. Multiply 
 
 9. Multiply 
 
 10. Multiply 
 
 11. Multiply 
 
 12. Multiply 
 la Multiply 
 
 14. Multiply 
 
 15. Multiply 
 
 16. Multiply 
 
 17. Multiply 
 
 18. Multiply 
 
 f.in. 
 8.5 
 9.8 
 8.1 
 7.6 
 4.7 
 7.5.9" 
 10.4.5 
 76.7 
 97.8 
 57.9 
 75.9 
 87.5 
 179.3 
 259.2 
 257.9 
 311.4.7 
 321.7.3 
 
 f. in. 
 
 4. 7 
 
 7. 6 
 3. 5 
 
 5. 9 
 3.10 
 
 by 3. 5.3" 
 by 7. 8.6 
 9. 8 
 
 8. 9 
 
 9. 5 
 by 17. 7 
 by 35. 8 
 by 38.10 
 by 48.11 
 by 39.11 
 by 38. 7.5 
 by 9. 3.6 
 
 by 
 bv 
 by 
 by 
 
 by 
 
 by 
 by 
 by 
 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 Facit, 
 
 t. iu.pts. 
 38. 6,11 
 72. 6 
 27. 7. 5 
 43. 1. 6 
 n. 6.10_,, 
 25. 8. 6.2.3 
 79.11. 0.6.6 
 730. 7. 8 
 854. 7 
 G43. 9. 9 
 1331.11. 3 
 3117.10. 4 
 6960.10. 6 
 12677. 6.10 
 10?88. 6. 3 
 il4lr2. 2. 4.11 11 
 2988. i.10.4.6 
 
 TITE APPLICATION. 
 
 Artificers' work is computed by diffp; '): , "; measure'^, viz :— 
 
 1. Glazing, and masons' flat work, by the foot. 
 
 2. Painting, plastering, paving, &c. by the yard. 
 
 3. Partitioning, flooTing, roofing, tiling, &,c. 'the iquare of 
 100 feet. 
 
 4. Brick work, &lc by the rdd of 16^ feet, whose square is 
 272)1^ feet. 
 
 59. 
 
 Mec 
 
 ■S . 
 
Decimals. 
 7,76 
 3,5 
 
 3875 
 2325 
 
 27,125 
 
 11 
 
 5 
 6 
 
 6.2.3 
 0.6.6 
 
 8 
 
 9 
 
 3 
 
 4 
 
 6 
 
 10 
 
 3 
 
 4.1111 
 
 0.4.6 
 
 viz: — 
 
 >quar8 of 
 square is 
 
 /U0DECIMAL8. 
 
 171 
 
 masnrinff by the Foot Square, as Glazier, d Masons^ Flat 
 
 Work. 
 
 EXAMPLES. 
 
 u '^; JJ'fr i.^ "" ^''"'® "^^^^ ^ ^^^^ of windows, 3 in a tier-the 
 
 annM 'fv '. ^D ''Z ^. ^'t' ^^ ^"^^^«' ^h« «-«ond 6feet 8 inches 
 and the third 6 feet 4 inches, the breadth of each is 3 feet 1 1 
 inches ; what wifl the glazing come to, at 14d. per foot 
 
 Duodecimals. 
 7 . 10 the 
 6 . 8 heights 
 6 . 4 added. 
 
 19. 10 
 
 3= windows in a tier. 
 
 ■feet. in. pt«. 
 
 233 . . 6 at 14d. per ft. 
 
 2d.=f 233 ~ Is. 
 
 38 . 10 = 2d. 
 . Oi =6 parts. 
 
 59. 6 
 
 3 . 11 in breadth. 
 
 178.6 
 54 . 6 , 6 
 
 233.0.6 
 
 2|0)27|1 . 1 , 
 £13. H . 10^ Ans. 
 
 r«?;«vs.^-:.TZT£aS2L~;:;a 
 
 8". per 
 Ans. £1 : 18 : 9. 
 
 90 ixru^.' .u . Ans. £1:3 :S, 
 
 ^Z. What IS the price of a marble slaV vhose length i. fi ft, 
 7 inches, and the breadth 1 foot 10 inches, t 6s. pef Joot f 
 
 Ans. £3:1:5. 
 
 ^asnringhy the Yard Square, a. Paviers Painters, Plas- 
 
 terers, and Joiners. 
 ^ Note. DiTide the square feet by 9. and it will rri.. t,- «.,^ 
 
 P9 
 
m 
 
 DUODECIMALS. 
 
 ■! 
 
 
 •ii'ii 
 
 EXAxVfPLES. 
 
 23. A room is to be ceiled, whoso length is 74 feet D inch€«^ 
 and width 11 feet 6 inches ; what will it come to at 3s. lO^d par 
 yard? ^715. £18 : 10 : 1. 
 
 34. What will the paving of a court-yard come to at 4fd. per 
 yard, the length being 58 feet 6 inches, and breadth 64 feel 9 
 inches 'i 
 
 Ans. £7 : : 10. 
 
 25^ A room was painted 97 feet 8 inr " os about, and 9 feet 10 
 inches high, what does it come to at 28, 83d. per yard 1 
 
 Ans, £14 : 11 : 1^ 
 
 26. "What is the content of a piece of Wainscoting in yards 
 square, that is 8 feet 3 inches Jong, and 6 feet 6 inches broad, 
 and what will it come to at 68. 7^d. per yard? 
 
 ^715. Contents, yards 5.8.7.6 ; comes to £1 : 19 : 6. 
 
 37. What will the paving of a court-yard come to at Ss. ^ 
 per yard, if the length be 27 feet 10 inches, and the breadth 14 
 feet 9 inches ? 
 
 Ans. £7:4: 6. 
 
 28. A person has paved a court-yard 42 feet 9 inches in front, 
 and 68 feet 6 inches in depth, and in this he laid a foot-way the 
 depth of the court, of 5 feet 6 inches in breadth ; the ioot way ia 
 Isaid with Purbeck stone, at 3s. 6d. per yard, and the rest with 
 pebbles, at 3s. per yard ; what will the whole come to ? 
 
 Ans, £49 : 17. 
 
 29. What will the plastering of a ccaling, at lOd. per yard, 
 come to, supposing the length 31 feet 8 inches, and the breadtli 
 14 feet 10 inches? ^ 
 
 M 
 
 Ans, £1 : 9 : 9. 
 
 30. What will the wainscoting of a room come to at 6s. pe 
 square yard, supposing the height of the room (taking in the cor- 
 nice and moulding) 1^ 12 feet 6 inches, and the compass 83 feet 8 
 inches, the three window shutters each 7 feet 8 inches by 3 feet 
 6 inches, and the door 7 feet by 3 feet 6 inches ? The shutters 
 and door being worked on both sides, are reckoned work and 
 
 
 /4*.« roa .10.01 
 
 li 
 
DU0DKCIMAL9. 
 
 in 
 
 Uea^uri^by tke Square of 100 feet, as Flooring, Partition^ 
 
 tng. Roofing, Tiling, J^c. 
 
 EXAMPLES. 
 
 81. In 173 feet 10 inches in lenffth, and 10 feet 7 in/.»,«- i« 
 height of partitioning, how many square" ? ^" *" 
 
 Ati^, 18 square*, 39 feet, 8 inches, 10 p. 
 
 8?l. If a house measure* within the walls^RQ ^P» *fi^4^ 'i?^' • 
 
 ^Sf Wt ^ilf ft^' *"r ^" ,^-dt^nd^h1ro^^^^^ 
 PUUI, what wiUiMorae tp rooang at 10s. 6d. per square? 
 
 ^^*' £12: 13: ll|. 
 
 of Aeroof of thatbuilding XLX aKu 0^^ 
 ^e. when the rafter, are J of the breadthof IbuUd neCt^f 
 tae roof is more or less than tho fm*. «;*-k *i! """"^"8 » out it 
 one side to the other wU a" od „ "trfng?*"' "'*'' """"^ ^""^ 
 
 34. What will the tiling of a barn cost at 2fi« m r^ 
 
 ^?w. £24 ; 9 : 5|. 
 Measuring by the Rod, 
 
 ^v'^^'^ Bricklayers always value their work at thp 
 ick and a half thir-k . ««/! t/^u^ .u.- ., - r*^ " '"« 
 
 5fi. it must h. r.j.;;:7;:"^ "*7.r."v^"^^« .'^^ ^^^ wan is 
 
 brick ^ , 
 
 ImrU muM be reduc^.d to that thickness by this 
 
 ^3 
 
 rate of a 
 more or 
 
in 
 
 DUODECIMALS. 
 
 Rule. Multiply the area of the wall by the number of half 
 bricks in the thickness of the, wall ; the product divided by 3, 
 gives the area. 
 
 EXAMPLES. 
 
 35. If the area of -a wall be 4085 feet, and the thicknej^s two 
 bricks and a hal^ how many rods doth it contain? 
 
 Ans. 25 rods, 8 feet. 
 
 26 I^ a garden wall be 254 feet round, and 12 feet 7 inches 
 high, and 3 bricks thick, how many rods doth it contain ? 
 
 Ans> 23 rods, 136 feet. 
 
 37. How maijy squared rod^ are there in a wall 62| feet long, 
 14 feet 8 inches high, and 2^ bricks thick ? 
 
 Ans. 5 rod's, 167 feet. 
 
 38. If the side walls of a house be 28 feet 10 inches ia length, 
 arid the height of the roof from the ground 55 feet 8 inches, and 
 the gable (or triangular part at top) to rise 42 course of bricks, 
 reckoning 4 course to a foot. Now, 20 feet high is 2^ bricks 
 thick, 20 feet more at two bricks thick, 15 feet 8 inches more at 
 1^ brick thick, and the gable at 1 brick thick; what will the 
 whole work come to at £5 16s. pe^ rod ? 
 
 Ans. £48 : iS : 5^. 
 
 Multiplying several figures by several, and the product to he 
 
 produced in one line only. 
 
 RtLE. Multiply thB units of the multiplicand by the units of 
 the multiplier, setting down the units of the product, and carry the 
 tens ; next muMply the tens in the multiplicand by the units of 
 the multiplier, to which add the product of the units of the multi- 
 plicand multiplied by the tens in the multiplier, and the tens car- 
 ried ; then multiply the hundreds in the multiplicand by the units 
 of the multiplier, adding the product of the tens in the multiplicand 
 multiplied by the tens in the multiplier, and the units of the multi- 
 plicand by the hundreds in the multiplier ; and so proceed till yo^i 
 
 
 the multiplier. 
 
 ify cyp ry iigUrc i 
 
DUODECIMALS. 
 
 175 
 
 EXAMPLES. 
 
 ' 
 
 Multiply 35234 
 
 by 52424 
 
 Product, 1847107216 
 
 Common wo 
 35234 
 52424 
 
 140936 
 70468 
 140936 
 70468 
 176170 
 
 ' 1847107216 
 
 EXPLANATION. 
 
 First, 4 X 4=16, that is 6 and carry one. Secondly, 3X4-1- 
 4X2, and 1 that is carried, is 21— set down 1 and carry 8. 
 Thirdly 2 X 4+3 X 2+4 X 4+2 carried=32, that is 2 and car- 
 ry3. Fourthly, 5 X 4 + 2x2 + 3X4 +4 X2+3 carried=47. 
 set down^7 and carry 4. Fifthly, 3X4 + 5X2 + 2X4 + 3X2 
 + 4.x 5 + 4 carried=60, set down and car: t 6. Sixthly, 3X2 
 + 5X4 + 2x2+3X5+6cai:ried-51, setdown 1 and carry 
 5. Seventhly, 3X4 + 5X2 + 2X5 + 5 carried=37, that is 7 
 and carry 3. Eighthly, 3X2+5X5 + 3 carried=34, set down 
 4 and carry 3. Lastly, 3X5+3 carried=18, which being mul- 
 tiplied by the last figure in the multiplier, set the whole down, 
 and the work is finished. 
 
 . 
 
 il O 4 
 
176 
 
 THE 
 
 TUTOR'S ASSISTANT 
 
 PART V. 
 
 
 
 A COLLECTION OF QUESTIONS. 
 
 1. What is the value of 14 barrels of soap, at ^d. per lb., each 
 barrel containing 254 lb. ? Arts. £66 : 13 : 6. 
 
 2. A and B trade together ; A puts in £320 for 5 month©, B 
 £460 for 3 months, and they gained £100; what must each roan 
 recbive t Arts. A £53 : 13 : 9ff^, and B £46 : 6 : 2^%^ 
 
 3. How many yards of cloth, at 17s. 6d. per yard, can I hare 
 for 13 cwt. 2 qrs. of wool, at I4d. per lb. ? 
 
 Atis. 100 yards, 3^^ qr». 
 
 4. If I buy 1000 ells of Flemish linen for £90, at what may I 
 sell it per 6ll in London, to gain £10 by the whole? 
 
 . ' ^Tis. 3s. 4d. per ell. ' 
 
 $.^ A has 648 yards of cloth, at 14s. per yard, ready money, 
 
 but in barter will have 16s. ; B has wine at £42 per tun, ready 
 
 money : the question is, how much wine must be given for the 
 
 cloth, and what is the price of a tun of wine in barter ? 
 
 Ans. £48 the tun, and 10 tun, 3 hhds. 12f gals, of 
 wine must be given for the cloth. 
 
 6. A jeweller sold jewels to the value of £1200, for which he 
 received in part 876 French pistoles, at 16s, 6d. each ; what sum 
 remains unpaid ? Ans, £477 : 6. 
 
 7. An oilman bought 417 cwt. 1 qr. 15 lb., gross weight, of 
 train oil, tare 20 lb. per 112 lb., how many neat gallons were 
 there, allowing 7^ lb. to a gallon? Ans. 51^ gallons. 
 
 8. If I buy a yard of cloth for 14s. 6d., and sell it for 16s. IW., 
 what do I gain per cent. ? Ans. £16 : 10 : ^^f^. 
 
 9. Bought 27 bags of ginger, each weighing gross 84f lb., tare 
 at If lb. per bag, tret 4 lb. per 104 lb., what do they come to 
 at 8|d. per lb. ? Ans. £76 : 13 : ^. 
 
 ■ 
 
 n 
 n 
 
 
 

 ' 
 
 A COLLECTION OP atJESTlONS. I77 
 
 colli '^^°^ *" '^"'"''^ *''''' « ^^ * '*""""&» ^**** ^>" t Of a lb. 
 
 cost ? "^ • ""^ * ^*"^" ^'^^^ 8 of a pound, what witt ^ of a tun 
 
 13. A gentleman spends one day with another^^^r- 7^^ni 
 and at the year's end layeth up £34^, what^r^s y;^^^^^^^^^^ 
 "rj A u to ^ 1 ^^s. £848 : 14 : 4*. 
 
 tim^s m Ih ^nt%o ^'f V^"^ ^^'^^^^ '^^^ being * 9i 
 a^nrP« i?i .^?u^^ ^.^'K' °^ *^"' ^^^^ 388 lb., how mani 
 
 <mnce8 difference is there m the weight of these coimoditiesT 
 
 14 A captain and 160 sailors took a prize'^wonh £r%0^*nf 
 which the captain had f for his share, and t^eTeLt wfs eoukllv 
 divided among the sailors, what was each manWr' ^ ^ 
 
 !«; A . T* ^ ''^^^''' ^^^ ^2^» »"d each sailor £6 : 16, 
 
 7A vpar^ r/ • T-P^' ^^"!- ^^" ^956ampunt. to £1314 : 10, in 
 7^ years, at simple interest? a^o ik „„, « "' 
 
 £n'; ^ hath 34 cows, worth 72s. each, andl'^'h^ worth 
 £13 a piece, how much will make good the differenrV n 1-2 
 they interchange their said drove of'ca" ''""LTd'-ir 
 
 ^nA P o ' V ^ ^ ^^^^^ unknown ; B twice as much as A 
 and C as much as A and B ; what was the share of each ? ' 
 
 1ft /-innft • . u ^. .^ , ^^^- ^ ^^' B ^40, and C £60. 
 
 10 A • /^^- ^ ^^^^ ' ^^^ S ^312 : 10, and C £500 
 
 19. A piece of wainscot is 8 feet 6^ inches long, and 2 fee^^'94 
 inches broad, what is the superficial content ? ^ '^^^^ -^ *««* 9f 
 
 2n If Q«n I. . ^^*^- 24 feet : 3" : 4 : 6. 
 
 men must depart that the provisions may last so much the longer » 
 
 le , oxen at £11, cows at 4O3., colts at £1 : 5, and lioffs It T\- 
 .0 each, and of each a like number, how man'y of each' soJt^did 
 
 "i^^'^Who* V, I, J J .^'^^' *^ ^* e^ch sort, and £8 over. 
 ^. What number added to 1 1| will produce 36ft|^? 
 
 -4w5.24fif. 
 
178 
 
 A COLLECTION OF aVESTIONS. 
 
 34. What number multiplied by f will produce U-iV ? 
 
 Ans. 26H- 
 25; What is the value of 179 hogsheads of tobacco, each weigh 
 ing 13 cwt. at £2 : 7 : 1 per cwt. ? Ans. £5478 : 2 : 11. 
 
 26. My factor sends me word he has bought goods to the va- 
 lue of £500 : 13 : 6, upon my account, what will his commission 
 come to at 3^ per cent ? Ans. £17 : 10 : 5 2 qrs. -f^. 
 
 27. If i of 6 be three, what will i of 20 be? Ans. 7^. 
 
 28. What is the decimal of 3 qrs. 14 lb. of a cwt.? 
 
 Ans. ,875. 
 
 29. How many lb. of sugar, at ^d. per lb. must be given in 
 barter for 60 gross of inkle, at 8s. 8d, per gross ? 
 
 Ans. 13861 lb. 
 
 30. If I buy yarn for 9d. the lb. and sell it again for 13id. per 
 lb., what is the gain per cent. ? Ans. £50. 
 
 31. A tobacconirt would mix 20 lb. of tobacco at 9d. per lb. 
 with 60 lb. at 12d. per lb., 40 lb. at 18d. per lb., and with 12 lb. 
 at 2s. per lb., what is a pound of this mixture worth ? 
 
 Ans. Is. 2^d. -jSi-. 
 
 32. What is the difference between twice eight and twenty, 
 and twice twenty-eight ; as also, between twice five and fifty, and 
 twice fifty-five ? Ans. 20 and 50. 
 
 33. Whereas a noble and a mark just 15 yards did buy ; how 
 many ells of the same cloth for £gi0 had I ? Ans. 600 ells. 
 
 34. A broker bought for his principal, in the year 1720, £400 
 capital stock in the South-Sea, at £650 per cent., and sold it 
 again when it was worth*but £130 per cent. ; how much was 
 lost in the whole ? Ans. £2080. 
 
 35. C hath candles at 6s. per dozen, ready money, but in bar- 
 ter will have 6s. 6d. per dozen ; D hath cotton at 9d. per lb. ready 
 money. I demand what price the cotton must be at in barter ; 
 also, how much cotton must be bartered for 100 doz. of candles t 
 
 Ans. The cotton at 9d. 3 qrs. per lb., and 7 cwt. qrs. 
 16 lb. of cotton must be given for 100 doz. candles. 
 
 36. If a clerk's salary be £73 a year, what is that per day ? 
 
 Ans. 4s. 
 
 37. B hath an estate of £53 per annum, and payeth 5s. lOd. 
 
 to the 
 
 per annum ? 
 
 
 J5 
 
 
 
 £100 
 
 
 . 
 
 Ans. lis. Od. 
 
 58* 
 
A COLLECTION OP QUESTIONS. 
 
 179 
 
 
 38. If I buy 100 yards of riband at 3 yards for a shiUinir, and 
 iOO more at 3 yards for a shilling, and sell it at the rate of 5 yards 
 for i shillings, whether do I gain or lose, and how much ? 
 
 on ^TTx. 1 . , ^^^* ^^ose 3s. 4d. 
 
 39. What number is that, from which if you take f , the re- 
 mainder will be i- ? ^ ^^'^^ 2Jl 
 
 40. A farmer is willing to make a mixture of rye at 4s. a bush- 
 el, barley at 3s., and oats at 2s. ; how much must he take of each 
 to sell It at 2s. 6d. the bushel ? 
 
 /ii Tf9 r ,. ^/^^•^^('•ye, 6ofbarley, and24ofoats. 
 
 41. Iff of a ship be worth £3740, what is the worth of the 
 whole J ^^^ £9973 " • 8 
 
 42. Bought a cask of wine for £62 : 8, how many gallons were 
 in the same, when a gallon was valued at 5s. 4d. ? 
 
 Ans 234 
 
 43. A merry young fellow in a short time got the better of ^ of 
 his fortune; by advice of his friends, he gave £2200 for an ex- 
 erapt s place m the guards ; his profusion continued till he had no 
 more then 880 gmneas left, which he found, by computation, was 
 f^ part of his money after the commission was bought ; prav what 
 was his fortune at first ? /ns £10 450 
 
 ♦».o1!'-^*'"''k"'^" ^^""^ V""" ^^ '"'^"^y t« ^« divided amongst 
 
 ! ZTJ"!? x^ '"?'!I!^'; ^^V^^ ^^^^ «^*" *»^^« i ^'f it» th« second 
 i, the third i and the fourth the remainder, which is £28, what 
 w the sum? ^^^ ^^^^ 
 
 simlielllLVelt^ --'^*-^^1000for3i Y^^^^^. 
 
 46. Sold goods amounting to the value of £700at two 4 months, 
 
 what IS the present worth, at 5 per cent, simple interest ? 
 
 Ans. £682 : 19 
 
 H 
 
 V: ^ ^^.r^Ofeet long, and 18 feet wide, is to be covered with 
 painted cloth, how many yards of % wide will cover it ? 
 
 48. Betty told her brother George, that though her for^unt on 
 her marriage, took £19,312 out of her family, it was but i of wo 
 
 r/that?'' " ^' P'"^^'^ ' ^^i^^^ y-^ly income ; pray what 
 
 40 A .1 t . . -^4715. £16,093 : 6 : 8 a year. 
 
 49. A gentleman having 503. to pay among his labourers for a 
 day's work, would give to every boy 6d., to every woman 8d 
 
 r„l 'ZT^I''^ \^^' ' '>' ^^-^-r of boys, womL, and mTn! 
 .»«. „,c aaiuc. 1 uerrr.na t i; iiunibe* of each ? 
 
 Ans. 20 of each. 
 
ido 
 
 A COLLECTION OF QUESTIONS. 
 
 50. A Stone that measures 4 feet 6 inches long, 2 feet 9 inches 
 broad, and 3 feet 4 inches deep, how many solid feet doth it con- 
 tain ? Ans. 41 feet 3 inches. 
 
 61. What does the whole pay of a man-of-war's crew, of 640 
 sailors, amount to for 32 months' service, each man's pay being 
 22s. 6d. per month ? Ans. £23,040. 
 
 52. A traveller would change 500 French crowns, at 4s. 6d. 
 per crown, into sterling money, but he must pay a halfpenny per 
 crown for change ; how much must he receive ? 
 
 Ans. £111 : 9 : 2. 
 
 53. B and C traded together, and gained £100 ; B put in £640, 
 C put in so much that he might receive £60 of the gain. I de- 
 mand how much C put in ? Ans. £960. 
 
 54. Of what principal sum did £20 interest arise in one year, 
 at the rate of 6 per cent, per annum ? Ans. £400. 
 
 55. In 672 Spanish gilders of 2s. each, how many French pis- 
 toles, at 17s. 6d. per piece ? Ans, 76ff . 
 
 56. From 7 cheeses, each weighing 1 cwt. 2 qrs. 5 lb., how 
 many allowances for seamen may be cut, each weighing 5 oz. 7 
 drams? Ans. 356ff. 
 
 67. If 48 taken from 120 leaves 72, and 72 taken from 91 
 leaves 19, and 7 taken from thence leaves 12, what number is 
 that, out of which when you hav o taken 48, 72, 19, and 7, leaves 
 12? -4ns. 158. 
 
 68. A farmer ignorant of numbers, ordered £500 to be divided 
 among his five sons, thus: — Give X^ myw^hi»i^ 'Blr^^-J^'^. . 
 and £ f part ; divide this equitably among them, according to 
 their father's intention. 
 
 Ans. A £152f|i, B £114if|, C £91^, 
 D £76iif , E £65iH. 
 
 59. When first the marriage knot was tied 
 
 Between my wife and me, 
 My age did hers as far exceed, 
 
 As three times three does three ; 
 But when ten years, and half ten ^ars, 
 
 We man and wife had been, 
 Her age came then as near to mine, 
 
 As eight is to sixteen. 
 
 Ques. What was each of our ages when we were married 
 
 Ans. 45 years the ma^j, 15 the woman. 
 
181 
 
 <*» 
 
 A Table for finding' the Interest of any sum of Money, for any 
 number of months, weeks, or dar% at any rate per cent. 
 
 Year. 
 
 Calm. Month. 
 
 Week. 
 
 Day. 
 
 £ 
 
 £ 9. d. 
 
 £ a. d. 
 
 £ 8. d. 
 
 1 
 
 1 8 
 
 4i 
 
 0| 
 
 2 
 
 3 4 
 
 9 
 
 li 
 
 3 
 
 5 
 
 1 1} 
 
 2 
 
 4 
 
 6 8 
 
 1 6 
 
 2} 
 
 5 
 
 8 4 
 
 1 11 
 
 3i 
 
 6 
 
 10 
 
 2 31 
 
 w w -mr ^ 
 
 4 
 
 7 
 
 11 8 
 
 2 8i 
 
 4i 
 
 8 
 
 13 4 
 
 3 1 
 
 5i 
 
 9 
 
 15 
 
 3 51 
 
 6 
 
 10 
 
 16 8 
 
 3 lOi 
 
 6} 
 
 20 
 
 1 13 4 
 
 7 8i 
 
 1 li 
 
 30 
 
 2 10 
 
 11 6i 
 
 1 71 
 
 40 
 
 3 6 8 
 
 15 4i 
 
 2 2i 
 
 50 
 
 4 3 4 
 
 19 2f 
 
 2 9 
 
 60 
 
 5 
 
 1 3 1 
 
 3 3^ 
 
 70 
 
 5 16 8 
 
 1 6 11 
 
 3 10 
 
 80 
 
 6 13 4 
 
 1 10 91 
 
 4 4i 
 
 90 
 
 7 10 
 
 1 14 7i 
 
 4 Hi 
 
 100 
 
 8 6 8 
 
 1 18 5i 
 
 ft 5{ 
 
 200 
 
 16 J3 4 
 
 3 16 11 
 
 10 m 
 
 300 
 
 25 
 
 515 4J 
 
 Q 16 5i 
 
 400 
 
 33 6 8 
 
 7 13 10 
 
 1 1 11 
 
 500 
 
 41 13 4 
 
 9 12 3J 
 
 1 7 4| 
 
 600 
 
 50 J 
 
 11 10 9 
 
 1 19 10| 
 
 700 
 
 58 6 b ( 
 
 13 9 2| 
 
 V V II 
 
 I 18 4i 
 
 800 
 
 66 13 4 
 
 15 7 8i 
 
 2 3 10 
 
 900 
 
 75 
 
 17 6 1| 
 
 2 9 3} 
 
 1000 
 
 83 6 8 
 
 19 4 11 
 
 2 H 9k 
 
 2000 
 
 166 13 4 
 
 38 9 5»| 
 
 a 9) 7 
 
 9000 
 
 250 
 
 57 13 10 i 
 
 9 4 4h 
 
 4000 
 
 333 6 8 
 
 76 18 5i 
 
 ^' ■• X Y 
 
 i? 19 2 
 
 5000. 
 
 416 13 4 
 
 96 3 Oj 
 
 ji IS Hi 
 
 6000 
 
 TjOO 
 
 115 7 8\ 
 
 16 8 9 
 
 7000 
 
 583 6 8 
 
 134 12 3i 
 
 19 3 6t 
 
 8000 
 
 6(;6 13 4 
 
 153 16 11 
 
 m» ** ** * 
 
 21 18 4i 
 
 9000 
 
 50 
 
 173 1 6i 
 
 24 13 11 
 
 10,000 
 
 833 6 8 
 
 192 6 If 
 
 27 7 lU 
 
 20,000 
 
 1666 13 4 
 
 384 12 3i 
 
 54 15 lOj 
 
 30,000 
 
 2500 
 
 576 18 5i 
 
 62 3 10 
 
t82 
 
 Rule. Multiply the principal by the rate per cent., and the 
 number of months, weeks, or days, which are required, cut off 
 two figures on the right hand side of the product, and collect from 
 the table the several sums against the different numbers, which 
 when added, will make the number remaining. Add the several 
 sums together, and it will give the interest required. 
 
 N.B. For every 10 that is cut off in months, add twopence i 
 for every 10 cut off in weeks, add a. half penny ; and for every 
 40 in the days, 1 farthing. 
 
 EXAMPLES. 
 
 1. What is the interest of £2467 10s. for 10 months, at 4 per 
 ^ent. per annum ? 
 
 2467 : 10 900=75 : : 
 
 4 80=6:13:4 
 
 7=0:11:8 
 
 9870: 
 10 
 987|00 
 
 987=82: 6:0 
 
 2. What is the interest of £2467 10s. for 12 weeks, at 5 per 
 < int. ? 
 
 2467 : 10 1000=19 : 4 : 7| 
 
 5 400=± 7 : 13 : 10 
 
 80= 1 : 10 : 9^ 
 
 12337 : 10 50= : : 2^ 
 
 12 
 
 1480|50=28: 9: 5 
 
 1480160: 
 
 3, What is the interest of £2467 10s., 50 days, at 6 per cent. ? 
 
 2467 : 10 7000=19 : 3 : 6^ 
 
 6 400= 1 : 1 : 11 
 
 2= : : U 
 
 14805 ; 60= : : 0| 
 
 50 
 
 7402|50=20 : 5 : 7 
 
 7402150 : 
 
 To find what en Est fit-, from one fo £60,000 /7er annum will 
 
 ' ' ' to for one day. 
 
 Rule 1. ^ t( t the annual r^ mt or income from the table for 
 
 .. _.i,:,»i. *,.i.^ iU^ 1 /•_„ J 
 
 together, and it will g v^e the answer 
 
 1 J 
 
% * 
 
 d the 
 Lit off 
 from 
 rhich 
 vera) 
 
 ince, 
 jvery 
 
 I per 
 
 >per 
 
 int.? 
 
 will 
 ! for 
 
 183 
 
 An estate of £376 per annum, what is that per day ? 
 
 300=0 : 16 : 5:^ 
 
 70=0 : 3 : 10 
 
 6=0: 0: 4 
 
 376=1 : : 7i 
 
 To find the amount of any inconf salary ^ or servants' wagts^ 
 for any number of mora'tSf weeks, or days. 
 
 Rule. Multiply the yearly income or salary by the number 
 )f months, weeks, or days, and collect the product from the table. 
 
 What will £270 per annum come to for 1 1 months, for 3 weeks, 
 and for 6 days ? 
 
 270 
 11 
 
 2970 
 
 270 
 6 
 
 1620 
 
 For 11 months. 
 2000=166 : 13 : 4 
 900= 75 : 0:0 
 70= 6 : 16 : 8 
 
 2970=247 : 10 : 
 
 For 6 days. 
 1000=2 : 14 : 9J 
 600=1 : 12 : 10^ 
 20=0 : 1 : 1^ 
 
 1620=4: 8: 9^ 
 
 For 3 weeks. 
 270 800=15: 7: 8^ 
 3 10= : 3 : 10^ 
 
 810 = 15 : 11 : ^ 
 
 For the whole time. 
 247 : 10 : 
 15: 11 :6^ 
 4: 8:9^ 
 
 267 : 10 : 3i 
 
 A Table showing the number of days from any day in the 
 month to the same day in any other month, through the year. 
 
 rnoM 
 
 January 
 
 February.. , 
 
 March 
 
 April 
 
 May 
 
 June 
 
 July 
 
 August 
 
 September .. 
 Octfshflr 
 November . , 
 December. . . 
 
 TO 
 
 365 
 334 
 306 
 275 
 245 
 214 
 184 
 153 
 
 U3 
 
 31 
 
 365 
 337 
 30G 
 276 
 245 
 215 
 184 
 
 S 
 
 122 153 
 
 QOI lOO 
 
 61 
 31 
 
 92 
 62 
 
 59 
 28 
 365 
 334 
 304 
 273 
 243 
 212 
 181 
 
 1 CI 
 
 120 
 90 
 
 
 90 
 59 
 31 
 365 
 335 
 304 
 274 
 243 
 212 
 
 151 
 121 
 
 ^ 
 
 120 
 
 89 
 
 61 
 
 30 
 
 365 
 
 334 
 
 304 
 
 273 
 
 242 
 
 181 
 151 
 
 02 
 
 S 
 
 151 
 
 120 
 
 92 
 
 61 
 
 31 
 
 365 
 
 335 
 
 304 
 
 273 
 
 212 
 
 182 
 
 A 
 
 181 
 
 150 
 
 122 
 
 91 
 
 61 
 
 30 
 
 365 
 
 335 
 
 303 
 
 242 
 
 bo 
 
 s 
 
 < 
 
 212 
 
 181 
 
 153 
 
 122 
 
 92 
 
 61 
 
 31 
 
 365 
 
 334 
 
 uUi 
 
 273 
 2121 243 
 
 
 2l 
 
 243 
 
 212 
 
 184 
 
 153 
 
 123 
 
 92 
 
 62 
 
 31 
 
 365 
 
 u 
 O 
 
 273 
 
 242 
 
 214 
 
 18:^ 
 
 153 
 
 122 
 
 92 
 
 61 
 
 30 
 
 ot55| obu 
 
 3041 334 
 274' 304 
 
 
 
 304 334 
 273i303 
 245275 
 214244 
 18^1214 
 1531183 
 
 123 
 92 
 61 
 3i 
 
 365 
 
 153 
 
 122 
 
 91 
 
 Gi 
 
 30 
 
 335 365 
 
184 
 
 A COMPENDIUM OP BOOK-KEEPING. 
 
 BY SINGLE ENTRY. 
 
 Book-keeping is the art of recording the transactions of i)crsonS 
 m business s > as to exhibit a stnte of their aflairs iu a concise 
 and satisfactory manner. 
 
 Books may be kept either by Singh or by Double Entry, but 
 Single Entry is the method chiefly used in retail business. 
 
 The books found most expedient in Single Entry, are the Day- 
 Book, the Cash-Book, the Ledger, and the Bill-Book. 
 
 The Day-Book begins with an account of tiie trader's property, 
 debts, &c. ; and are entered in the order of their occurrence, the 
 dafly transactions of goods bought and sold. 
 
 The Cash-Book is a register of all money transactions. On the 
 left-hand page, Cash is made Debtor to all sums received ; and 
 on the right, Cash is made Creditor by all sums paid. 
 
 The Ledger collects together the scattered accounts in the Day- 
 Book and Cash-Book, and places the Debtors and Creditors upon 
 opposite pages of the same folio ; and a reference is made to the 
 folio of the books from which the res^ ctive accounts are ext ic- 
 ted, by figures placed in a column &Mmithe sums. References 
 are also made in the Day-Book ancl C'dsli-Book, to the folios in 
 the Ledger, where the amounts ai* Uected. This process is 
 called posting, and the following general rule should be remem- 
 bered by the learner, when engaged in transferring the register 
 of mercantile proceedings from the previous books to the Ledger : 
 
 The person from whom you purchase goods, or from whom 
 you receive money, is Creditor; and, on the contrary, the person 
 to whom ycu sell goods, or to whom you pay rnoney, is Debtor. 
 
 In the Bill-Book are inserted the particulars of all Bills of Ex- 
 change ; and it is sometimes found expedient to keep for this pur- 
 pose two books, into one of which are copied Bills Receivable, 
 or such as come into the tradesman's possession, and are drawn 
 upon some other person ; in the other book are entered Bilh 
 Payable, which are those that are drawn upon and accepted b> 
 the tradesman himself. 
 
 an 
 
185 
 DAT BOOK, 
 
 ,3 6 
 
 o bc 
 
 it* 
 1 
 
 January Ist, 1837. 
 
 I commenced buBinwB with • capital of Five Hundred 
 Pounda m Cash 
 
 sa_ 
 
 Bennett and Sona, Lonu. t.* 
 By 2 hhdf of sugar 
 
 Cr. 
 
 dot. qr. lb. ctDt. gr. lb. 
 13 1 4 12 
 
 13 3 16 116 
 
 gtoM wt. 26 20 
 tarb 2 3 6 
 
 neat wt. 23 1 14 at 636. per cwt. 
 2 chests of t 
 
 cwt. qr. lb. 
 1 15 
 1 12 
 
 lb. 
 96 
 S5 
 
 2 27 
 1 22 
 
 I 3 5at6«.per 'h. 
 
 2 
 
 3d^ 
 
 Hall and Scott, JLdverpool, 
 
 By soap, 1 cwt. at 688 
 
 candles, 10 dozen at 78. 9d. 
 
 Cr. 
 
 6th 
 
 Ward, WiUiam 
 To 1 cwt. of sugar, 
 14 lbs. of tea, 
 i cwt. of soap, 
 
 at 708.. 
 at 8s... 
 at 748. 
 
 Dr. 
 
 6th 
 
 Cooper, William 
 Tol 
 
 (folio 1.) 
 
 £ 
 TjOO 
 
 'I. 
 
 iU 
 
 60 
 
 8 
 17 
 
 
 6 
 
 10 
 
 sugar hogshead, 
 
 Dr. 
 
 
 
 10 
 12 
 
 18 
 
 
 
 6 
 
 
 
 6 
 
 6 
 
 .n!l I^J ^y*^^"* ?K Tv,^ directed to fill up this and similar blanks in this bc^k 
 and t^ Ledger with the names of places familiar to }»im, 
 
 a3 
 
e>. 
 
 ^> 
 
 
 IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 A 
 
 
 
 1.0 
 
 I.I 
 
 1.25 
 
 l^|28 12.5 
 
 |50 "^ !■■ 
 
 1^ 1^ 112.2 
 S: lis. 12.0 
 
 1.8 
 
 1.4 IIIIII.6 
 
 V] 
 
 v] 
 
 7J 
 
 % 
 
 %^'^> > -^<^ ^"^^ 
 
 .V 
 
 
 w 
 
 '/ 
 
 ftiotographic 
 
 Sciences 
 
 Corporation 
 
 33 WEST MAIN STREET 
 
 WEBSTER, N.Y. MSBO 
 
 (716) 872-4503 
 
 d^ 
 
 \ 
 
 (V 
 
 \\ 
 
 V 
 
 ^'^^ ^ >. '<^q\ 
 
 "^ ^%. ^:^ '^^ 
 
 >* 
 
 °:^^^ 
 ^^^ 
 

 i/.. 
 
 
186 
 
 DAY BOOK. 
 
 (folio 2.) 
 
 
 p 
 
 January 9th, 1837. 
 
 £ 
 
 
 
 1 
 1 
 
 4 
 
 
 
 17 
 17 
 
 
 
 
 
 
 1 
 6 
 
 
 
 
 1 
 
 
 
 
 8. 
 
 16 
 
 8 
 
 5 
 
 
 5 
 
 9 
 
 8 
 4 
 8 
 
 10 
 
 
 
 2 
 
 1 
 
 2 
 
 1 
 
 2 
 2 
 
 Johnton^ Richard Dr. 
 To 2 dozen of candles, at 89, 3d 
 
 d. 
 6 
 
 
 i cwt. of Boap, at 14» 
 
 ' 
 
 
 h cwt. of suffar. at 708 
 
 
 
 
 
 6 
 
 
 
 1 
 
 
 10th. 
 
 
 Ward, William Dr. 
 To sugar, 1 cask 
 
 cwt. qr. lb. 
 
 gross wt. 5 2 10 cask 
 
 tare 2 10 
 
 
 neat 5 at68B 
 
 
 
 
 
 6 
 9 
 3 
 
 6 
 
 
 
 
 
 
 12th. 
 
 
 Smith, John Dr 
 To 14 lb. of sugar „ 
 
 
 12 lb. of candles ' 
 
 
 7 lb. of soap 
 
 
 1 lb. of tea 
 
 
 
 
 14th. 
 
 16 
 
 13 
 16 
 
 10 
 
 9 
 4 
 
 
 
 10 
 6 
 
 4 
 
 
 2 
 
 2 
 
 
 Q 
 
 3 
 
 
 Hall and Scott, Liverpool, Cr. 
 By 2 cvyt. soap, at 688 
 
 
 
 
 17th. 
 
 
 Newton, John Dr. 
 To 21 lb. of soap, at 748. per cwt. ..... . 
 
 2 dozen of candles, at 88. 3d 
 
 
 
 
 19th. 
 
 
 Smith, John . n_ 
 To 14 lb. of sugar 
 
 
 ilb. of tea ..'*.*..'*".! 
 
 
 
 
 
 
 
 
 1 
 
 13 
 
 18 
 8 
 
 6 
 
 
 2 
 
 21st. 
 
 
 Smith, John Dr 
 To 28 lb. of sugar 
 
 
 ^ V ST>a Ot CtUxUlCO, •• ..•.. .... .•.••..... 
 
 
 
 —J 
 
 c 
 
6 
 
 ' 
 
 
 
 
 
 
 6 
 9 
 3_ 
 
 6 
 
 
 10 
 4 
 
 
 
 A 
 2 
 
 
 
 9 
 
 187 
 
 DAY BOOK. 
 
 (folio 3.) 
 
 January 23d, 1837. 
 
 Yates <f» Lane, Bradford, Cr. 
 
 By 4 pieces of superfine cloth, each 36 yards, 
 ^ at 248. per yard . . 
 
 £ 
 172 
 
 23d. 
 
 Edward*^ Benj. Manchester~ Cr. 
 
 By 2 pieces of calico^each 24 yards, pt Is. per yard. . 
 ~23d. 
 
 2 
 
 Smith, John 
 T o 14 lb. of soap. 
 
 Dr. 
 
 24th. 
 
 ». 
 
 8 
 
 d. 
 
 
 
 
 Johnson, Richard 
 To 2 dozen of candles, 
 1 cwt. of soap, 
 IJ cwt (^ sugar, 
 
 at Ss. 3d. 
 at 748 . . . 
 at 708... 
 
 Dr. 
 
 24th. 
 
 Smith, John 
 To 1 lb. of tea. 
 
 Dr. 
 
 26tb. 
 
 Mason, Edward />^_ 
 
 To 3 pieces of superfine cloth, each 36 yards, 
 
 o . , r I.O. at 27s. per yard... 
 
 2 pieces of cahcp, each 24 yards, 
 
 at Is. 2d. per yard. 
 
 
 
 
 3 
 
 16 
 
 14 
 
 5 
 
 15 
 
 6 
 
 
 
 ~6 
 
 
 
 145 
 2 
 
 27th. 
 
 148 
 
 Parker, Thomas, JOff.^ 
 
 To 1 piece of superfine clpth, 36 yards, at SSsy , . . , 
 
 31st. 
 
 3 
 
 Bills Payable, Cr. 
 
 _^yYate8 & Lane's Bill at 2 months, due April 2... . 
 
 Inventory) January 31, 1837. 
 
 Raw suffar, 
 
 Tea, 
 
 Soap, 
 
 Candles,, 2 dozen,. 
 
 cwt. gr. lb. 
 
 14 3 14 at 638 
 
 1 2 16^ at 68. per lb. 
 
 3 14 at 688 
 
 at 73. 9d. . . . 
 
 50 
 
 172 
 
 46 
 
 55 
 
 2 
 
 
 
 105 
 
 8 
 
 16 
 16 
 12 
 
 8_ 
 
 16 
 
 17 
 
 7 
 
 19 
 
 15 
 
 19 
 
 
 
 
 
 
 
 1 
 
 6 
 6 
 
 irJ 
 
!88 
 
 CASH BOOK. 
 
 ■ 
 
 II 
 
 I 
 
 ■ ( 
 
 O 
 
 O 
 
 o 
 
 « 
 
 
 <«: 
 
 oo 
 
 00 A 
 
 eoo 
 
 
 00 
 
 ss 
 
 G«0*i4 
 
 f2SS 
 
 fiN •NW MG» 
 
 i 
 
 s 
 
 B 
 
 ll 
 
 "" Bt3 «* S w 
 
 •-< f^cSeo en 
 
 00^6 6 o 
 
 lAQOOiieeo <o 
 
 ??S^"®55S P 
 
 ■<5 
 00 
 
 i '. 
 
 I 
 J 
 
 iV 
 
199 
 
 INDEX TO THE LEDGER. 
 
 r 
 
 N 
 
 Newton, John 
 
 77721 
 
 T^ Bernard &Co i 
 
 O 5«?»«t' & Sons, London! '.'.'.'. I 
 Bills payable 3 
 
 C 
 
 ^p«, William .'777^ 
 
 O 
 
 Jfarker, Thdinaa 3 
 
 D 
 
 Q 
 
 Edwarda, B. Manchester. a 
 
 ^tock account ' .", ^ — f 
 
 O SmHh,JehB ,*.*!.*"**' a 
 
 G 
 
 H 
 
 Hall & Soott, Liverpool. 
 
 I 
 
 JoluMOD, Richard 2 
 
 K 
 
 W 
 
 Waid, Wiiua -j 
 
 Ifates & lane, Bradbid 3 
 
 I Maaon, Edward 3 
 
 iVl 
 
 E 
 
 J 
 
,i. 
 
 Jit 
 
 If 
 
 I 
 
 100 
 
 o 
 
 Pi 
 
 o 
 
 § 
 
 LBIKIER. 
 
 Of*? M« 
 
 O |0 
 
 09 o 
 
 «fj? s 
 
 'u") 
 
 ococ 
 
 CO -f^ 
 CO I- 
 i-» CO 
 
 CO 
 
 I- 
 
 00 
 
 CO 
 CO 
 
 vo 
 
 o» 
 
 ^g 
 
 •-( 
 
 r^o 
 
 1^ 
 
 «6 
 
 « 
 
 -N(N 
 
 J3 
 
 
 
 i-i 
 
 eS 
 
 a 
 
 •■3 
 
 9 « » 
 
 §PQ 
 
 (55 
 
 oeo 
 
 ;^ 
 
 SC5 
 
 6 
 
 :3 
 
 d 
 
 o 
 
 a 
 
 B 
 
 
 .«3 
 
 CO C! 
 00 rt 
 
 CO a 
 
 00 <4 
 
 . CO *^ 
 00 c« 
 
 .0 
 
 B3 
 
 «»i ^^ 1— I 
 
 1—1 
 
 o 
 
 04 
 
 
 
 CO 
 
 QOO 
 
 COO 
 CO 
 
 00 
 
 1—1 
 
 CO 
 CO 
 
 0«£) 
 rj<© 
 
 CO 
 
 O© 
 ©O 
 ©t^ 
 
 CO CO 
 
 I - 
 
 -HOI 
 
 o 
 
 a « 
 
 tj 3 > 
 
 "^ S C 
 02 g.S 
 
 t: « o 
 13 i 
 
 CO 
 
 " s 
 
 si w ~ v! 
 
 eg 
 
 C5 
 
 
 
 
 •? 
 
 I 
 
 ■-S 5 5 
 
 m 
 
 
 00. eS 
 
 ^«5 
 
 SO ^ 
 
 ^ 3 
 
 .o© 
 
 00 S 
 i-Hl-4 
 
 
 S 
 
 o 
 
 P 
 
 C 
 
 Q 
 
 O 
 
o 
 
 • Pi* 
 
 © 
 
 CO 
 
 Ift 
 
 k« 
 
 
 SJ 
 
 (?) 
 
 
 
 O 
 Q 
 H 
 
 
 4r 
 
 
 Li^nazn, 
 
 » > 
 
 •aW 
 
 0?i> 
 
 O 
 
 «o 
 
 o tn 
 
 ^H 
 
 «e(0 
 
 QOO 
 
 00 
 
 
 c»o 
 
 A 
 
 .^© 
 
 T><o 
 
 -* 
 
 9i 
 
 coo 
 
 CO 
 
 c^ 
 
 i 
 
 pq 
 
 1 
 
 ►>" 
 PQ 
 
 1-1 1-> 
 
 gs 
 
 
 IS- 
 00 
 
 f-* 01 
 
 C5 
 
 •II 
 
 (O 
 
 H»-> 
 
 
 CO 
 
 C^ 
 
 •a 
 
 
 
 
 OCJCO 
 
 ©P0«O 
 '^ 1—1 
 
 >-< O !-• 
 
 CO 
 
 C«<N(M 
 
 >s 
 
 
 ,5S 
 
 ^ 
 
 »>. ^-1 .^ «» 
 
 JKJ 
 
 CA 
 
 ©© 
 
 CO 
 
 i-<CO 
 
 ;S 
 
 
 S 
 
 PQ 
 
 hS5 
 
 CO 
 
 oeo 
 csoo 
 ©© 
 
 © 
 
 coco 
 
 04 
 
 ' 
 
 'tj'3 
 
 ^ o 
 
 ^^ 
 
 
 f2 
 
 CO 
 
 e 
 
 gPQ 
 
 .CO 
 
 gj 
 
 fj 
 
 ••A 
 
 
 101 
 
i1 
 
 
 ^ 
 
 i. ! 
 
 *. 
 
 m 
 
 <l |> 
 
 • •LBQCi;ER. 
 
 • 
 
 ,00 > 
 
 :. 1 » 
 
 " « /». 9 
 
 iQ^H 
 
 CO 
 
 .2 
 
 0^ 
 
 9 
 
 CO 
 
 o 
 
 
 CO 
 
 o 
 o 
 
 s 
 
 oo 
 
 oo 
 
 1^ rj« 
 
 o 
 
 00 
 
 o 
 
 r^ 
 
 0)0*^ 
 
 i-or- 
 
 
 •-•W 
 
 CQ 
 
 C3 
 
 pq 
 J" 
 
 I 
 
 »5 
 
 ^j-oo 
 
 O 
 
 iiOO 
 
 2.§ 
 
 
 CMOO 
 
 1-1 
 
 a: 
 
 « « ^ i 
 
 
 a. 
 
 ^'Z a 
 PQ pq 
 
 © 
 o 
 
 o 
 
 00 
 
 o 
 to 
 
 iHt0rHCOO»^O' 
 "H ^D O »0 l^ lO 00 
 
 
 ^ C3^ 
 
 CO 
 
 I CO I I -« ^rtGndu 
 
 coco 
 
 1 
 
 I 
 
 •a 
 
 ;f as 
 
 I 
 
 
 4J o 
 
 "^Ot-t 
 oOOO 
 
 
 ^ 
 
 
 S« <i 5 S « - - 
 
 •S^ a 3 Pm ,. » w 
 
 or* CS 
 
 .«o 
 t^G>»eo 
 
 
 CO 
 •ju 
 
 i».eo 
 
 -4 
 
 THE END. 
 
. \ 
 
 » . 
 
 >tOQ0 
 
 COCO 
 
 d 8