| UNIVERSITY OF CALIFORNIA ANDREW SMITH HALLID1& REGEHT ,._..-., 19O1 PROF. WARE'S $1O 7 OOO PRIZE HTJLE ! uw of Two-thirds of the time and labor saved requiring only one division in debit and credit accounts. TO WHICH IS APPENDED RANKIN'S PERPETUAL ALMANAC. PHILADELPHIA : CLAXTON, REMSEN & HAFFELFINGER, 624, 626 & 628 MARKET STREET. 1877. Entered, according to Act of Congress, in the year 1872, by I PROP. W. POWELL WARE, in the Office of the Librarian of Congress, at Washington, D. C. 103997 INDEX. PAGE Author's Preface,. 5 General Rules of Equation, 7 Dr. and Cr. Accounts, 9 Bills on Unequal Time, 14 Bills on Equal Time,. . / 16 Monthly Statements, 18 Balance Falling Due prior to First Transaction, 19 Computation of Interest for 360 Days per Annum,. 20 365 " " ....21 Interest by Cancellation, 22 To Calculate Interest for Days, 24 Computing Percentage, 25 Multiplication, 27 Diamond or Chain Rule, 29 Multiplication of Fractions, 31 Division of Fractions, 32 Guide in Addition 33 Conversion of Sterling Money, 34 Barter, 35 Discount, 36 Wood Measure, &c 37 Names of Coins, 39 Value of Foreign Money, 40 Magic Square, 45 Prof. Ware's Challenge, 46 Decision of the Judges, .47 PREFACE. In presenting to the public his system of averaging accounts, the author claims as new his method of arranging the time and the computation of the interest. The time can be almost instantly arranged, without liability to error, thereby showing the number of months and days for which the interest must be obtained on each bill. The rate per cent, used calculating the interest is such as to enable accountants to make their own calcu- lations faster, and with less liability to error, than it could be taken from an interest table, thereby rendering them perfectly inde- pendent of tables, by which they can become walking libraries, and not portable machines, as I have found to be the case with a great number of accountants from personal obser- vation. Among the many multifarious and I distracting duties of the counting-room none are so tedious and perplexing, and are the cause of so many misunderstandings and disputes, as that of AVERAGING ACCOUNTS. The question naturally arises, why is this ? I answer, because most of the systems now in use, are long, unwieldily, often inaccurate, and therefore not reliable. I would especially PROP. WARE'S SYSTEM OP call the attention of accountants to the im- mense loss of^w^and labor in averaging debit and credit accounts by the ordinary methods, which require the extension of all time-bills to their maturities, the re-arrangement of the account, the getting of the number of days from one date to the other, (with numerous multiplications, and liability to error), the averaging of the debit side first, the credit side next, and then the balance ; performing a vast amount of labor; making three divisions to find out one thing, viz: When the balance of the accounts is due. What is the fact to be determined about a debit and credit account ? Simply to ascertain when the balance is due. Why not go to work, do that and nothing more. By the following RULE accountants can take the most com- plicated accounts ever spread on a ledger, just as they stand, arranging the time with a pencil on the margin, taking a small slip of paper, writing down the interest as fast as they can make the figures, average the bal- ance direct by one division only, thereby saying two-thirds of their time and labor, with one-tenth of the liability to error. To the expe- rienced and critical accountant this may seem presumptuous ; but for the truth of the above assertion, he, and all others interested, are respectfully referred to the following pages, by THE AUTHOR EQUATION OF PAYMENTS. GENERAL RULES Start at the first of the month in which the first transaction takes place, instead of the date of the first bill. Call the first month 0, then number the following months in their regular order, setting the number in the mar- gin, or elsewhere. Each bill then shows at sight the time for which the interest must be obtained. NOTE. Compute interest at 1 per cent, per month. Any amount of dollars shows its own interest (in cents) for one month. Point off the right hand figure, and the interest is shown (in cents) for one-tenth of a month (or 3 days). PROF. WARE'S SYSTEM OF BULK Multiply the whole amount of dollars by the number of months required. Multiply one- tenth of the dollars by one-third the number of days required,* setting the products under each other until all the interest is obtained ; add up the interest, annex two ciphers to the right, and divide by the footing of the bills (in dollars only) ; the answer will be in months and hundredths of months. Multiply the hundredths by 30 to bring it into days. N. B, Add the month in the margin to those in the face of the bills in all cases of unequal time. *NoTE. One-third of any number of days shows how many tenths are contained therein. EXAMPLE. 24 days contain 8 tenths, 25 days 8 tenths, 26 days Sf tenths, 27 days 9 tenths, &c. EQUATION OF PAYMENTS. DEBIT AND CEEDIT ACCOUNTS OF ALL CLASSES, (To find when tJie balance is due,) EULE. Arrange the time, commencing at the first of the month on which the first transaction took place, whether debit or credit. Then compute the interest on both sides of the ac- count for the time called for in each bill; subtract the smaller amount of interest from the larger, annex two ciphers to the right of the difference in interest (read so many cents), and divide by the 'balance of the account. As many months and days as are obtained in the quotient, or answer, so long will the balance be falling due, from the cipher or starting point. 10 PROF. WARE'S SYSTEM OF EXAMPLE. Dr. 1871. 0, July 27, Mds. 4 mos 1350 | ^'^ 4, Nov. 12, " 6 " 2531 J 2 10.12 i 01 Q 40 1872. 6, Jan. 18, " 5 " 194 f 11.64 9 Apr. 21, Cash 1170 j- 10 ^ $6991 $667.90 Cr. 1871. l,Aug. 9, Cash 750 j- ^'^ 3, Oct. 5 ,*Dft. 90 days 961 | 5 J ^ 1872. 9, Apr. 6, Cash 850 j- 7 j ^ 13, Aug. 15, Note 60 days 500 I 7 ^ ' ^ $3061 $224.71 DR. Int 667.90 CR. Int 224.71 Balance. . ..3930)44319.00(11.27 30 8.10 lira. Sd. from July 1st. Balance due June 8, 1872. 5 days If tenths, or | of 961. EQUATION OF PAYMENTS. 11 Commence July 0. From July 1st to No- vember 1st, is 4 months ; to January, 6 months ; to April, 9 months. From July to August, 1 month; to October, 3 months; to April, 9 months; to August next year, 13 months. Kead the bills: 1st, you want the interest for 4 months and 27 days ; 2d, 10 months and 12 days; 3d, 11 months and 18 days; 4th, 9 and 21 days; 5th, 1 month and 9 days; 6th, 6 months and 5 days ; 7th, 9 months and 6 days; 8th, 15 months and 15 days. Now obtain the interest : 1 month, at 1 per cent, per month, is $13.50 ; 4 months is four times as much, $54.00 ; one- tenth of a month is one-tenth of $13.50, which is $1.35; 27 days being nine-tenths, is nine times $1.35, which is $12.15; 10 months is ten times $25.31, which is $253.10 ; 12 days is four times $2.53=$ 10.12; and so on through the whole account. Add up the interest of the Dr., then the Or.; subtract the smaller from the larger amount, bringing down the difference, omitting the point between the dollars and cents ; place a point to the right of whole amount, then add two ciphers to the right of the point, and di- 12 PROF. WARE'S SYSTEM OF yide the difference of interest by the balance of the account. As often as the divisor is contained in the dividend, up to the point, so many months you get; add one cipher and divide, that will give you tenths of months ; add the other cipher and divide, that will give you hundredths of months. Your an- swer will read 11 months and 27 hundredths of a month. Multiply the hundredths by 30, which will bring the time into days, 27x30 =8 days and ten one-hundredths, which is never counted unless fifty one-hundredths or upward. Thus the answer is 11 months and 8 days from July 1 (inclusive), 1871, balance due June 8, 1872. N. B. Xow comes in the regular rate per cent. Any number of days that the balance is paid before the 8th of June, the interest is taken off at the legal rate. Any number of days after the 8th of June the interest is added at the legal rate. EQUATION OF PAYMENTS. 13 EXAMPLE. Dr. 1872. 0, Jan. 9, Mds. mos ........ 181 . 75* 10 ' 0, ll 21, " " " ........ 250.25 -i ^'SS ( i . / o 2, Mar. 1, " " ........ 380.50 ! 3 'f5 ( . lo 2, " 24, " " " ........ 150.10 J^'.JQ (27^00 3, Apr. 22, " " " ........ 300.00 * 2.10 .10 $1262.60 $101.22 Cr. 1872. l,Feb. 6, Cash 150 | 1 .30 2, Mar. 16, 30 days 200 I J*^ 2, " 27,60 " 200 ]l'80 $550 $18.67 Bal. $71260 DR. Int 101.22 CR. Int 18.67 713)8255.00(11.57 30 17.10 llw. VHd.from Jan. 1st. Balance due Dec. 17, 1872. * Bills containing Dollars and Cents, the cents are omitted | if under fifty; and counted as one dollar if fifty or upward. 14 PROF. WARE'S SYSTEM OF BILLS BOUGHT Off UNEQUAL TIME, (without credit.} RULE. Compute the interest on each bill for the time called for in the several bills ; add up the interest ; annex two ciphers to the right of the whole amount, and divide by the footing of the bills, (the dollars only). The number of months and days obtained in the quotient, will show how long the amount will be in falling due from the 0, or starting point. EXAMPLE. Dr. 1871 . 0, May 6, Mds. 3 mos $931 \ 27 ( 1 . OO 0, - 13, " 2 860 | 1 3.'44 ( '.29 2, July 9, " 4 432 j 25. 92 ) 1.29 4, Sept. 1, " 5 " 384J34.56 1872. 8, Jan. 27, " Cash 321(25.68 \ 2.88 $2928 141.18 2928)14118.00(4.82 11712 30 24060 24.60 23424 6360 4 mos. 25 d.from May 1. Due Sept. 25, 1871. EQUATION OF PAYMENTS. 15 Commence May July, 2 months; Sep- tember, 4 months ; January, 8 months. Read the bills 1st bill, 3 months, 6 days; 2d bill, 2 months, 13 days ; 3d bill, 2 and 4 are 6 months, 9 days ; 4th bill, 4 and 5 are 9 months, 1 day; 5th bill, 8 months, 27 days. Compute the interest 3 months is 3 times $9.31=427.93; 6 days is twice 93c.=81.8G ; 2 months is twice $8.60=117.20; 13 days is 4^ times 86c., &c., &c. N. B. Multiply the whole amount of dollars by the number of months; one-tenth the dollars by one- third the days. 10 PROF. WARE'S SYSTEM OF I BILLS BOUGHT ON EQUAL TIME, EULE. Compute the interest for the time that each bill calls for, up to the date of purchase. Add up the interest, annex two ciphers, and divide by the footing of the bills (the dollars only) . The months and days obtained in the quo- tient will show the average date of purchase, from the 0. Add the time of credit (whatever it may be) to the average date, and that will show the date of maturity. N. B. The answer always comes in months and hundredths of months. Multiply the Jiundredths by 30, which will give the number of days. EQUATION OF PAYMENTS. 17 EXAMPLE. Dr. 1871. Feb. 9, 6 mos $430^1 i- 20 ( 7 . 68 2 Apr. 13, " " 384 H ( 7.G8 I 1.52 ( .13 5 July 6, " " 230 J 11 - 50 ( .46 5 July'21, " " "M S'ftj 7Sept. 2, " " 431J30'.17 ( .28 $1856 74.74 1856)7474.00(4.02 30 .60 4m. Id.fromFtb. 1st. Average date, June 1st due 6 mos. Eead 1st bill, 9 days; 2d bill, 2 months, 13 days ; 3d bill, 5 months, 6 days ; 4th bill, 5 months, 21 days; 5th bill, 7 months, 2 days. Compute the interest 9 days is 3 times 43c.; 2 months is twice $3.84; 13 days is 4 times 38c.; 5 months is 5 times $2.30 ; 6 days is twice 23 ; 5 months is 5 times $3.81 ; 21 days is 7 times 38c.; 7 months is 7 times $4.31 ; 2 days is f of 43. 18 PROF. WARE'S SYSTEM OF MONTHLY STATEMENTS. RULE. Compute the interest on each bill for the number of days that each bill calls for. Add up the interest, annex two ciphers, and divide by the footing of the bills. N. B. In a monthly statement the answer will always be in hundredths of months. EXAMPLE. 1871. Jan. 9, ......................... 187-| .54 m pQ-i 2.04 10, ......................... 681 { O 12, ........................ 438-j 1.75 18, ......................... 217 1.80 Q11 J *' ' 311 1 .10 24, ......................... 221-! 1.76 27, ...................... 407^ 3.66 30, ........................ 386-1 8.86 4078 28.57 4078)2857. 00(. 70 30 21.00 21 days. Due January 21. Compute the interest for 9 days, 10 days, 11 days, &c. 9 days is 3 times 18c. ; 10 days is 3^ times 68c.; 11 days is 3f times 23c.; 12 days is 4 times 43c., &c. EQUATION OF PAYMENTS. 19 Balance Palling Due Prior to the Pirst Transaction, EXAMPLE. ]ST. B. Work as before. Dr. 1370. 0, July 4, Mils ............... $3750 j ^ o, " 21, " .............. 2000^ uiob 0, " 27, " .............. 1850^ 10.65 2,Sept. 3, ... ........... I*** ) 2 1.'^ 2 '50 3, Oct. 16, " .............. 9002 4' 1870. 4, Nov. 24, Cash, $500 j 2 ^ 5, Dec. 1, Dft. 30 days, 850 j 51 ' 28 8, Mar. 6, Cash, ............. 60 j 4 ? 20 10, May 1, Note 90 days, ...... 800 j 104 '^ $2750 228.75 Bal $6970 228 . 75 greater interest. 93 . 07 smaller interest. 6970)13568.00(1.94 6970 30 65980 28.201 m. 28d. back of July 1. 62730 32500 Balance due May 2d, 1870. $9720 93.07 Cr. 20 PROF. WARE'S, SYSTEM OF If the interest of the smaller side of the ac- count exceeds that of the larger side, the time counts back from the starting point. In the above example, the smaller exceeds the larger by $135.68, throwing the balance, 1 month and 28 days, back of July 1st. K. B. The interest must be paid from May 2d up to the day of settlement, at the legal rate. COMPUTATION,. OF INTEREST. (For 360 days per annum.} KULE. First obtain the interest at 12 per cent, per annum for the required time ; then divide the product by 12, which will give the interest at .1 per cent, per annum. Multiply this quo- tient by the rate per cent, required. The re- sult will be the answer in cents. EXAMPLE. What is the interest on $1850 for 7 months and 27 days, at per cent, per annum. EQUATION OF PAYMENTS. 21 SOLUTION. $1850 7 mos., 27 days, at 9 per cent. 12950 1665 12)146.15 12.18 9 $109 62 Ans. One month is 118.50 ; 7 months is 7 times as much; one-tenth is $1.85; 27 days (being nine-tenths) is nine times as much. Add up and divide the product by 12, which is $12.18, at 1 per cent, per annum ; 9 per cent, is times $12.18; 8 per cent, would be 8 times $12.18 ; 5 per cent., 5 times, &c., &c. COMPUTATION OF INTEREST. (For 065 days per annum.} RULE. Multiply the principal by the number of days ; then add one one-tenth of the product to itself; then add one-half of the one-tenth; add up the whole amount. If 7 per cent, is required, divide the product by 6. If 6 per cent, is required, divide by 7. 1 Point one for mills. PROF. WARE'S SYSTEM OF EXAMPLE. What is the interest on $875 for 120 days, at 7 per cent, per annum (of 365 days) ? SOLUTION. $875 120 days at 7 per cent. 105000 105001 tenth. 5250 i of 1 tenth. 6)120750 &20.12.5 Ans. FOB COMPUTING- INTEREST BY CANCELLATION. EXAMPLE. What is the interest on $180 for 2 years, ' months, and 18 days, at 8 per cent, per annum. SOLUTION, 100 Principal, 60 316 time. 120 $ per cent. 2 s. I37.92.Q EQUATION OF PAYMENTS. 23 1st. Draw a perpendicular line, place the principal on the right, bring the years and months, to months, take J of the days and place to the right of the months, setting the time under the principal, and the rate per cent, (whatever it may be) under the time ; on the left (in all cases) place 3 and 4.* 2d. Divide with the numbers on the left, through any number on the right which they will divide without a remainder, cancelling each number as you use them ; then multiply all the un canceled numbers together on the right, and divide (if any) by those on the left. The answer will come in mills, if days be in the time ; if no days, in cents. 3d. If there be one over in taking the -J of the days, place a 3 to the right of a decimal point; thus 2 years, 7 months, 19 days, equal 316.3; if two, place a 6; thus 1 year, 5 months, 20 days, equal 176.0 working as a whole number until done. Cut off in your answer one figure for each figure to the right of a decimal point or points. 4th. For days only, place the principal, whole number of days, and the rate per cent, on the ri^ht, placing 3, 3 and 4 on the f left, working by rule 2d ; the answer will be in mills. * The 3 and 4 stand for the 12 months in the year. t The 3, 3 and 4 stand for 360 days in the year. 24 PROF. WARE'S SYSTEM OF EXAMPLE FOR DAYS. What is the interest on $720 for 3G days at 9 per cent, per annum. 720 H Ans. $6.48.0 If the numbers will not divide, multiply all the right hand side together, and divide by the left multiplied together, the quotient will be the answer. If fractional rates per cent, occur, bring it to an improper fraction, placing the numerator on the right, the denominator on the left, working as before. SHOET METHOD TO CALCULATE INTLEEST, EULE. Multiply the principal by half the number of days ; that product divided by 30 will give the answer in cents. EQUATION OF PAYMENTS. 25 EXAMPLE. What is the interest on $165 for 16 days, at 6 per cent. ? 165 dollars. 8 half the number of days. 3.0)132.0 . 44 cents. Divisors for Different Eates Per Cent, Any amount multiplied by the time in days, as per example: $200 for 19 days, and divide by 72, will give you the interest at 5 per cent, per annum. Ans. $.52.7. At G per cent., as above, divide by CO " 7 per cent., " " " " 52 " 8 per cent., " " " " 45 " 9 per cent, " " " " 40 " 10 per cent., " " " " 36 " 12 per cent, " " " " 30 " 15 per cent, " " " " 24 " 20 per cent, " " ' ' 4 18 " 24 per cent, " c M A Rhea 1* 10 Reas = a half vintin. 1 l 20 Reas a vintin . . 2 5 5 Vintins a testoon 12 5 4 Tcstoons a crusad of exchange . .. 50 24 Vintins a new crusado 60 10 Testoons a milrea 1 25 48 Testoons a moidore 6 64 Testoons a Johannes 8 Accounts are kept in Millreas and Reas. FRANCE AND NAVARRE. PARIS, LYONS, MARSEILLES, BORDEAUX, BAYONNB, &C. y A Denier Of 3 Deniers = aliard... 2.3 2 Liards a dardene 4.6 12 Deniers a sol 9 20 Sols a livre tournois 18 5 60 Sols an ecu of exchange .... 55 5 6 Livres an ecu or crown 1 11 1.1 10 Livres a pistole 1 85 24 Livres a Louis d' or . . . . 4 44 4.4 Accounts are kept in Livres, Sous, and Deniers. SPAIN. 32 Reals = a pistole of exchange 3 18 5 36 Reals a pistole 3 72 2 Accounts are kept in Dollars, Reals, & Maravedis. EQUATION OF PAYMENTS. 43 SPAIN Continued. GIBRALTAR, MALAGA, DENIA, &C. Velon. D C M A Maravedi 1.6 2 Maravedis = an ochavo 3.2 4 Maravedis a quartil 6.4 34 Maravedis a real velon 5 3.2 15 Reals a piastre of ex 79 C.3 512 Maravedis a pistole 77 6.3 60 Reals a pistole of ex. ... 3 18 5 2043 Maravedis a pistole of ex. ... 3 18 5 70 Reals a pistole 3 72 2 Accounts are kept in Dollars, Reals, & Maravedis. BARCELONA, SARAGOSSA, VALENCIA, &C. A Maravedi 3.9 16 Maravedis = a soldo 6 2 2 Soldos a rial, old plate 12 5 16 Soldos a dollar 1 20 Soldos alibra 1 25 24 Soldos a ducat 1 50 60 Solds a pistole 3 60 There are also Ducats of 21 and 22 Soldos. Accounts are kept in Dollars, Reals & Maravedis. Note. Although 60 Soldos are equal to 8- dollars and 75 cents, the Spanish Pistole is worth but 3 doll- ars and 60 cents. 44 PROF. WARE'S SYSTEM OF ITALY. GENOA, NOVA, CORSICA, BASTEA, &C. D C M A Denari 6 12 Denari = a soldi 7.9 4 Soldi a clievalet 3 1.8 20 Soldi a lira 15 9.2 30 Soldi a testoon. 23 8| 5 Lires a croisade 79 6.3 115 Soldis apezzoofex 92 5.9 6 Testoons a genoine 1 44 4 20 Liers a pistole 3 18 5 Accounts are kept in Liers, Soldis, and Denaris. CHINA. PEKIN, CANTON, &C. A Cash 1.4 10 Cash = a candareen 1 4.8 10 Candareens a mace 14 8 10 Mace, 1 oz. 6 dwt. 6 grs. = a tale. 1 48 Accounts are kept here in Tales, Mace, Candareens, and Cash. EQUATION OF PAYMENTS. 45 Prof. W, POWELL WAEE'S MAGIC SQUARE. These columns (added) make 100, forty-two different ways. 13796284137962841379 39172468391724683917 71938642719386427193 97314826973148269731 62841379628413796284 24683917246839172468 86427193864271938642 48269731482697314826 13796. 284137962841379 391724683917246839 17 71938642719386427193 97314826973148269731 62841379628413796284 24683917246839172468 86427193864271938642 48269731482697314826 13796284137962841379 39172468391724683917 71938642719386427193 973148269 7 3148269731 46 PROF. WARE'S SYSTEM OF PROF. WARE'S CHALLENGE. From N.Y. Herald, Oct. 30, 1870. $10 000 has '"> aori ^oT\neifort irifVi n.roon'hflnm "Rrr>e Numerous extracts from different sections of the country omitted for want of space. From N.Y. Standard, Nov. 4tli, 1870. A CHANCE TOR MATHEMATICIANS. - The problem of the Equation of Payments is receiving at present the attention of the best mathematicians, an announcement h-iving been re- cently made by Prof W POWELL WAKE, of 21 West 124th Street of this city that he would pay $10 000 for the best rule.' The money has been deposited for the purpose with Me" c rs. Gm n- baum Bros & Co.. Bankers, National Park Bank Bnildinir. to whom competitors may send their rules. On December 1st the successful competitor will receive payment for his rule. From N.Y. World, Nov. 13, 1870. The mathematicians have become very enthusiaic in their race for the $10,000 offered by Prof. WARE, of this city, for the best rule for the Equation of Payments. The plans already received come from almost every section of the country, and include some very good and some very preposterous solution-. All parties interes ed will meet at 12 o'clock, on December 1. 1870, at the Astor House, at which time the successful compet- itor will receive the reward for his labor. From N.Y. Times, Nov. 15, 1870. EQUATION OF PAYMENTS. Prof. WARE'S offer of $10.000 for the best rule for the equation of payments has drawn or. 1 " n very exciting competition between the mathematicians fill over the country. The rules already received by Prof. WAKE anl the Messrs. GREENBUM BROTHERS, in whose hands the money is doposited, come from every section of the country. a: 1 d in- clude some marvelous mathematical efforts. The award for the best plan will be made December 1, 1870, at the Astor Hou>e. at which place all interested parties will assemble at 12 o'clock. EQUATION OF PAYMENTS. 47 DECISION OF THE JUDGES. [TRUE COPY.] We, the undersigned committee selected to decide upon the different plans submitted in the contest for the best rule for the Equation of Payments, after ma- ture and careful examination and test of plans offered by fifty-seven competitors (made conjointly and per- sonally) do declare this to be our positive and final decisions, viz : That the Rule presented by Prof. W. POWELL WARE, of New York City, is the shortest, simplest, and best, possessing the greatest utility and general adaptation, not only of the plans now before us, but of any that has ever come to our knowledge, and which in our judgment is mathematically correct. We therefore declare that Prof. W. POWELL WAKE, of New York, is duly entitled to the award offered. SIGNED : Jos. C. Atwood, with Landers, Frary & Clark, 53 Chambers Street. A. O. Field, with Jordan, Marsh & Co., 184 and 186 Church Street. John G. Huhn, with Hoover, Calhoun & Co., 3C2 Broadway. Edward F. Choate, with E. R. Dibble and Co., 53 and 55 W^rth Street. Ji. F. Blake, with Manning, Glover & Co., 109 and 111 Worth Street. We fully concur in the above decision H. E. 'Phelps, book-keeper of H. B. Claflin & Co, John P. Gaul, with Tefft, Griswold & Kellogg. 443 find 445 Broadwav Anthoii J. Kruger, with Duncan, Sherman & Co., Bankers. Wm. H. Clark, with Henry Clewes & Co., Bankers, 32 Wall Street. Matthew Bunker, of Benedict, Hall & Co., 134 and 136 Grand Street. N. B. The foregoing rules are equally adapted to pounds, shillings, and pence, by calling the pounds so many dollars, and calling the shilling another pound or dollar if 10s. or upward. Thus: 10, 15s., read $11 ; 9, 6s., read $9. &c. RANKIFS PERPETUAL ALMANAC, BOOK FORM, TWO MONTHS TO A PAGE. PHILADELPHIA : CLAXTON, REMSEN & HAFFELFINGER, 624, 626 & 628 MARKET STREET. Entered according to Act of Congress, in the year 1873, by A. N. RANKIN, In the Office of the Librarian of Congress, at Washington. ELECTROTYPED BY J. PAGAN & SON, PHILADELPHIA. Mo. | Tu, | We. Th. | Fr. | Sat | g. | 7 | 14 | 21 | 28 Tu. | We. | Th. | Fr. | Sat. | g. | Mo. 1 | 8 | 15 | 22 | 29 We. | Th. Fr. | Sat. | S. | Mo. | Tu. 2 | 9 | 16 | 23 | 30 Th. | Fr. j Sat. |g. | Mo. | Tu. | We. 3 | 10 | 17 j 24 | 31 Fr. | Sat. S. | Mo. | Tu. | We. | Th. 4 | 11 | 18 | 25 | Sat. |S. | Mo. | Tu. | We. | Th. | Fr. 5 | 12 | 19 | 26 | S. I Mo. | Tu. | We. | Th. | Fr. | Sat. 6 | 13 | 20 | 27 | 1771 | 1772 | | 1773 | 1774 | 1775 | 1776 January. | 1777 | 1778 | 1779 | 1780 | | 1781 1782 | 1783 | 1784 | | 1785 | 1786 | 1787 1788 | | 1789 | 1790 | 1791 | 1792 | 1793 | 1794 | 1795 | 1796 | | 1797 | 1798 1799 | 1800 | 1801 | 1802 | 1803 | 1804 | 1805 | 1806 | 1807 | 1808 | | 1809 | 1810 1811 | 1812 | | 1813 | 1814 | 1815 | 1816 j 1817 1818 | 1819 j 1820 | | 1821 1822 | 1823 1824 | | 1825 | 1826 | 1827 1828 | | 1829 | 1830 | 1831 | 1832 | 1833 | 1834 | 1835 1836 | | 1837 | 1838 1839 | 1840 | 1841 | 1842 | 1843 | 1844 | 1845 | 1840 | 1847 | 1848 | | 1849 1850 | 1851 | 1852 | | 1853 | 1854 | 1855 1856 | | 1857 | 1858 | 1859 | 1860 | 1861 | 1862 1863 | 1864 | | 1865 | 1866 1867 | 1868 | | 1869 | 1870 | 1871 | 1872 | 1873 | 1874 | 1875 | 1876) | 1877 1878 | 1879 | 1880 | | 1881 | 1882 | 1883 1884 | | 1885 18S6 | 1887 | 1888 | 1889 | 1890 | 1891 1892 | | 1893 | 1894 1895 | 1896 | 1897 | 1898 | 1899 | 1900 1901 | 1902 | 1903 1904 | | 1905 | 1906 1907 | 1908 | 1909 | 1910 | 1911 | 1912 | 1913 | 1914 1915 | 1916 | | 1917 1918 | 1919 | 1920 | | 1921 | 1922 | 1923 1924 | | 1925 | 1926 | 1927 | 1928 | 1929 | 1930 | 1931 | 1932 | | 1933 | 1934 1935 | 1936 | | 1937 | 1938 | 1939 | 1940 | 1941 | 1942 1943 | 1944 | | 1945 1946 | 1947 | 1948 | 1949 | 1950 | 1951 1952 | | 1953 19n4 | 1955 | 1956 | February. Mo, | Tu. We. Th. | Fr. | Sat. | S. | 4 | 11 | 18 | 25 Tu. | We. Th. Fr. | Sat. | S. 1 Mo. | 5 | 12 j 19 | 26 We. | Th. Fr. Sat. | S. 1 Mo. | Tu. | 6 | 13 | 20 | 27 Th. | Fr. Sat. S- I Mo. | Tu. | We. | 7 | 14 | 21 | 28 Fr. | Sat. S. Mo. | Tu. | We. | Th. 1 | 8 | 15 j 22 j 29 Sat. |S. | Mo. | Tu. | We. | Th. | Fr. 2 | 9 | 16 | 23 | S. | Mo. | Tu. | We. | Th. | Fr. | Sat. 3 | 10 | 17 | 24 j The Year and Days of the Week for both Months are in the same column. | 4|11J18|26 Mo. | Tu. | We. Th. Fr. | Sat. | S- | 5 | 12 j 19(26 Tu. | We. | Th. Fr. | Sat. | g. | Mo. | 6 | 13 | 20 | 27 We. | Th. | Fr. Sat. | S. 1 Mo. | Tu. | 7|14|21|2S Th. | Fr. | Sat. g. | Mo. | Tu. | We. 1 | 8 | 15 | 22 | 29 Fr. | Sat. | S. Mo. | Tu. | We. | Th. 2 | 9 | 16 | 23 | 30 Sat. |S. 1 Mo. Tu. | We. | Th. | Fr. 3 | 10 | 17 | 24 | 31 S. 1 Mo. | Tu. We. | Th. j Fr. | Sat. March. 1771 | | 1772 | 1773 | 1774 | 1775 | 1776 | 1777 | 1778 1779 | | 1780 | 1781 1782 | 1783 | 1784 | 1786 | 1786 | 1787 | 1788 | 1789 1790 | 1791 | | 1792 1793 j 1794 | 1795 jj 1796 | 1797 | 1798 1799 | 1800 | 1801 1802 | 1803 | | 1804 1805 | 1806 | 1807 | 1808 | 1809 | 1810 1811 | | 1812 1813 | 1814 | 1815 | 1816 | 1817 | 1818 1819 | | 1820 | 1821 1822 | 1823 | 1824 | 1825 | 1826 | 1827 | 1828 | 1829 1830 | 1831 | | 1832 1833 | 1834 | 1835 1 | 1836 | 1837 | 1838 1839 j | 1840 | 1841 j }842 j 1843 | 1844 | 1845 | 1846 | 1847 | | 1848 | 1849 1850 | 1851 j j 1852 | 1853 | 1854 | 1855 | 1856 | 1857 | 1858 | 1859 | | I860 1861 | 1862 | 1863 | | 1864 | 1865 | 1866 1867 | | 1868 | 1869 | 1870 | 1871 | 1872 | 1873 | 1874 | 1875 | | 1876 | 1877 1878 | 1879 | | 1880 | 1881 | 1882 | 1883 j 1884 | 1885 | 18^6 | 1887 | | 1888 1889 | 1890 | 1891 | | 1892 | 1893 | 1894 1895 | | 1896 | 1897 | 1898 | 1899 | 1900 1901 | 1902 | 1903 | | 1904 | 1905 | 1906 1907 | | 1908 | 1909 | 1910 | 1911 | 1912 | 1913 | 1914 j 1915 | | 1916 | 1917 1918 | 1919 | | 1920 ( 1921 | 1922 j 1923 | 1924 | 1925 | 1926 | 1927 | | 1'.rj> 1929 | 1930 | 1931 | | 1932 | 1933 | 1934 1935 | | 1936 | 1937 | 1938 | 1939 | 1940 | 1941 | 1942 1943 | | 1944 | 1945 1946 | 1947 | | 1948 | 1949 | 1950 | 1951 April. | 1952 | 1953 | 1954 | 1955 | | 1956 1| 8 | 15 | 22 (29 Mo. | Tu. | We. | Th. | Fr. | Sat. | g. 2 | 9 | 16 | 23 | 30 Tu. | We. | Th. Fr. | Sat. | g. J Mo. 3 | 10 | 17 | 24 | We. | Th. | Fr. Sat. | S. 1 Mo. | Tu. 4 | 11 | 18 | 25 | Th. | Fr. | Sat. g. ( Mo. | Tu. | We. 5 | 12 | 19 | 26 | Fr. | Sat. | S. Mo. | Tu. | We. | Th. 6 | 13 | 20 | 27 | Sat. | g. | Mo. Tu. | We. | Th. | Fr. 7 | 14 | 21 | 28 | S. | Mo. | Tu. We. | Th. | Fr. | Sat. The Year and Days of the Week for both Months are in the same column. Mo. Tu. We. | Th. | Fr. | Sat. | g. | 6 | 13 | 20 | 27 Tu. | We. Th. | Fr. | Sat. | g. | Mo. | 7 | 14 | 21 | 28 We. j Th. Fr. | Sat. | S. 1 Mo. | Tu. 1 | 8 | 15 ! 22 | 29 Th. | Fr. Sat. j g. | Mo. | Tu. | We. 2 | 9 | 16 | 23 | 30 Fr. Sat. g. | Mo. | Tu. | We. | Th. 3 | 10 | 17 | 24 | 31 Sat. | S. Mo. | Tu. | We. | Th. | Fr. 4 | 11 | 18 | 25 | S. Mo. Tu. | We. | Th. | Fr. | Sat. 5 | 12 j 19 | 26 | 1771 | 1772 | 1773 | 1774 | 1775 | May. 1776 | 1777 1778 | 1779 | | 1780 | 1781 1782 | 1783 | | 1784 | 1785 | 1786 | 1787 | 1788 | 1789 | 1790 | 1791 | | 1792 1793 ! 1794 | 1795 | | 1796 | 1797 | 1798 1799 | 1800 | 1801 | 1802 | 1803 | | 1804 1805 1806 | 1807 | | 1308 | 1809 | 1810 1811 | | 1812 | 1813 | 1814 | 1815 | 1816 | 1817 | 1818 | 1819 | | 1820 | 1821 1822 | 1823 | | 1824 | 1825 | 1826 | 1827 | 1828 | 1829 | 1830 | 1831 | 1832 1833 | 1834 | 1835 1 | 1836 | 1837 | 1838 1839 j | 1840 | 1841 | 1842 | 1843 | 1844 | 1845 | 1846 | 1847 | | 1848 | 1849 1850 | 1851 | | 1852 | 1853 | 1854 | 1855 | 1856 | 1857 | 1858 | 1859 [ | 1860 1861 | 1862 | 1863 | | 1864 | 1865 1866 1867 | | 1868 | 1869 | 1870 | 1871 1872 | 1873 | 1874 | 1S75 | | 1876 | 1877 1878 | 1879 | | 1880 | 1881 | 1882 | 1883 | 1884 | 1885 | 18^6 | 1887 | | 1888 1889 | 1890 | 1891 | | 1892 | 1893 | 1894 1895 | | 1896 | 1897 | 1898 | 1899 | 1900 1901 | 1902 1903 | | 1904 | 1905 | 1906 1907 | | 1908 | 1909 | 1910 | 1911 | 1912 | 1913 | 1914 | 1915 | 1916 | 1917 1918 | 1919 | | 1920 | 1921 1922 | 1923 | 1924 | 1925 | 1926 | 1927 | 1928 1929 | 1930 | 1931 | | 1932 1933 | 1934 1935 | | 1936 | 1937 | 1938 1939 1940 | 1941 | 1942 | 1943 | 1944 1945 1946 | 1947 | 1 1948 | 1949 1950 1951 1952 | 1953 | 1954 | 1955 | 1956 June. Mo. Tu. | We. | Th. | Fr. | Sat. g. | 3|10|17|24 Tu. We. | Th. | Fr. | Sat. | S. Mo. | 4 | 11 | 18 | 25 !We. Th. Fr. | Sat. | S. 1 Mo - Tu - | 5 | 12 | 19 | 26 fh. Fr. | Sat. IS- I Mo. | Tu. We. | 6 | 13 | 20 | 27 Fr. Sat, |S. | Mo. | Tu. | We. Th. | 7|14|21|28 Sat. S. 1 Mo- 1 Tu - 1 We - 1 Th - ! Fr - 1 | 8 | 15 | 22 | 29 S. M<>. Tu. | We. | Th. | Fr. | Sat. 2 | 9 | 16 | 23 | 30 \ The Year and Days of the Week for both Months are in the sume column 1 | 8 | 15 j 22 | 29 Mo. | Tu. We. | Th. | Fr. | Sat. | S- 2 | 9 | 16 | 23 | 30 Tu. We. | Th. | Fr. | Sat. | S- 1 Mo 3 | 10 | 17 24 | 31 We. Th. Fr. Sat. | S. Mo. | Tu. 4 | 11 | 18 | 25 | Th. Fr. Sat. g. | Mo. | Tu. | We. 5 | 12 j 19 26 | Fr. Sat. S- Mo. | Tu. | We. | Th. 6 | 13 | 20 | 27 | Sat. S. Mo. Tu. j We. | Th. | Fr. 7 | 14 | 21 | 28 | S. Mo. Tu. We. | Th. | Fr. | Sat. July. 1771 1772 1773 | 1774 | 1775 | I 1776 1777 1778 | 1779 | \ 1780 | 1781 1782 1783 | | 1784 | 1785 | 1786 | 1787 1788 | 1789 | 1790 | 1791 | | 1792 1793 1794 | 1795 | 1796 1797 | 1798 1799 1800 | 1801 | 1802 | 1803 | | 1804 1805 1806 | 1807 | | 1808 | 1809 | 1810 1811 | 1812 | 1813 | 1814 | 1815 | 1816 | 1817 | 1818 | 1819 | | 1820 | 1821 1822 | 1823 | 1824 | 1825 | 1826 | 1827 | 1828 | 1829 | 1830 | 1831 | | 1832 1833 | 1834 | 1835 | | 1836 | 1837 | 1838 1839 | | 1840 | 1841 | 1842 | 1843 | 1844 | 1845 | 1846 | 1847 | | 1848 | 1849 1850 | 18ol | | 1852 | 1853 | 1854 | 1855 | 1856 | 1857 | 1858 | 1859 | | 1860 1861 | 1862 | 1863 | | 1864 | 1865 | 1866 1867 | | 1868 | 1869 | 1870 | 1871 | 1872 | 1873 1874 | 1875 | 1876 | 1877 1878 | 1879 | | 1880 | 1881 1882 | 1883 188-t 1885 | 18*6 | 1887 | 1888 1889 1890 | 1891 | 1892 1893 | 1894 1895 | | 1896 | 1897 | 1898 1899 | 1900 1901 1902 1903 | | 1904 1905 | 1906 1907 | | 1908 | 1909 | 1910 1911 | 1912 | 1913 | 1914 ! 1915 | 1916 | 1917 1918 | 1919 | 1920 | 1921 1922 | 1923 | 1924 | 1925 | 1926 | 1927 | | 1928 1929 | 1930 | 1931 | | 1932 | 1933 | 1934 1935 | | 1936 | 1937 | 1938 | 1939 | 1940 1 1941 | 1942 | 1943 | | 1944 | 1945 1946 | 1947 | | 1948 | 1949 | 1950 | 1951 August. | 1952 | 1953 | 1954 | 1955 | | 1956 | 5 | 12 | 19 | 2rt Mo. | Tu. We. | Th. | Fr. | Sat. | g. | 6|13|20|--T Tu. 1 We. Th. Fr. Sat. | S- 1 Mo. | 7 | 14 | 21 | 28 We. | Th. Fr. Sat. S. 1 Mo. | Tu 1| 8 | 15 (22 (20 Th. 1 Fr. Sat. S- Mo. | Tu. | We 2 | 9 | 10 | 23 | HO Fr. | Sat, S. Mo. Tu. | We. | Th. 3 | 10 | 17 | 2H 31 Sat. | S, Mo. Tu. We. | Th. 1 Fr. 4 | 11 j 18 | 25 | S. | Mo. Tu. We. Th. | Fr. | Sat. The Year.and Daya.of the Week for both Months are in the same column. j i Mo. |Tu. | We. |Th. | Fr. | Sat | S. j 2 | 9 1 16 | 23 | 30 Tu. We. Th. | Fr. | Sat. | S. 1 Mo. I 3 j 10 1 17 | 24 | We. | Th. 1 Fr. | Sat. | | 13 | 20 I 27 | Sat. S. j Mo. | Tu. | We. | Th. | Fr. | 7 | 14 | 21 j 28 | S. I Mo. | Tu. | We. | Th. | Fr. | Sat 1 | 8 1 15 | 22 | 29 | 1771 | | 1772 | 1773TT774TI77T September. 1-76 | 17 1778 | 1779) J 1780 | 1781 1/82 | 1783 | | 1784 | 1735 | 1786 | 1787 | 1788 1789 | 1790 | 1791 | | 1792 1/93 | 1794 | 1795 | | 1796 1797 | 1798 1799 | 1800 | 1801 | 1802 | 1803 | | 1804 1805 | 1806 | 1807 | 1808 | 1809 | 1810 1811 | | 1812 | 1813 | 1814 j 1815 1816 | 1817 |1818 | 1819J | 1820 | 1821 1822 | 1823 | | 1824 | 1825 1826 | 1827 | 1828 1829 | 1830 | 1831 | 1832 1833 | 1834 | 1835 | | 1830 | 1837 | 1838 1839 J 1840 | 1841 | 1842 | 1843 | 1844 | 1845 1846 | 1847 | | 1848 | 1849 1850 j 1851 | | 1852 | 1853 | 1854 | 1855 | 1856 | 1857 | 1858 | 1859 j | I860 1861 | 1862 j 1863 | | 18(54 | 1865 j 1866 1867 | 1868 | 1869 | 1870 | 1871 ' 1872 1873 1874 | 1875 | | 1876 J 1877 1878 ) 1879 | | 1880 | 1881 J 1882 j 1883 | 1884 | 1885 | 18*6 | 1887 J | 1888 1889 | 1890 | 1891 j j 1892 | 1893 | 1894 1895 | | 1896 j 1897 | 1898 j 1899 j 1900 1901 | 190 J 1903 ) | 1904 | 1905 | 1906 1907 | j 1908 | 1909 | 1910 | 1911 | 1912 | 1913 | 1914 j 1915 | J 1916 | 1917 1918 1919 | | 1920 j 1921 j 1922 1923 | 1924 | 1925 j 1926 j 1927 j j 1928 1929 j 1930 1 1931 | | 1932 | 1933 | 1934 1935 | j 1936 | 1937 | 1938 J 1939 j 1940 | 1941 | 1942 j 1943 | | 1944 j 1945 1946 | 1947 | j 1948 | 1949 | 1950 j 1951 1952 | 1953 | 1954 | 1955 | | 1956 October. Mo. Tu. | We. I Th. | Fr. | Sat. g. | -7 | 14 | 21 | 28 Tu. We. | Th. | Fr. | Sat. | S. 1 Mo. 1 | 8 | 15 | 22 | 29 We. Th. | Fr. Sat. | <3J. | Mo. j Tu. 2 | 9 | 16 | 23 1 30 Th. Fr. | Sat. | <=$. | Mo. | Tu. | We. 3 | 10 | 17 | 24 | 31 Fr. Sat. S. 1 Mo. | Tu. | We. J Th. 4 | 11 1 18 | 25 | Sat. g. | Mo. | Tu. | We. | Th. Fr. 5 1 12 | 19 | 26 | S. Mo. | Tu. | We. | Th. \ Fr. Sat. 6 1 13 | 20 | 27 | The Year and Days of the Week for both Months are in the same column. | 4 | 1 1 ! 18 | 25 Mo. Tu. We. | Th. | Fr. | Sat IS. | o | 12 | 19 26 Tu. We. | Th. | Fr. Sat. | g. 1 ^o. | 6 | 13 | 20 | 27 We. Th. | Fr. | Sat. | g. Mo. Tu. | 7 | 14 | 21 | 28 Th. Fr. | Sat. | g. | Mo. | Tu. | We. 1 | 8 | 15 | 22 | 29 Fr. Sat. |S. | Mo. | Tu. We. Th. 2 | 9 | 16 j 23 | 30 Sat. S. 1 Mo. | Tu. | We. | Th. | Fr. 3 | 10 1 17 | 24 | S. Mo. | Tu. | We. | Th. Fr, | Sat. November. 1771 | 1772 | 1773 | 1774 | 1775 | 1776 | 1777 1778 1779 | 1780 | 1781 1782 | 1783 | 1784 | 1785 | 1786 | 1787 | 1788 | 1789 1790 | 1791 | | 1792 1793 | 1794 | 1795 | 1796 | 1797 | 1798 1799 | 1800 | 1801 1802 | 1803 | | 1804 1805 | 1806 | 1807 | 1808 | 1809 | 1810 1811 | 1812 1813 | 1814 | 1815 | 1816 | 1817 1818 1819 | | 1820 | 1821 1822 | 1823 1824 | 1825 | 1826 | 1827 | 1828 1829 1830 | 1831 | 1832 1833 | 1834 1835 | 1*36 1837 | 1838 1839 | 1840 1841 | 1842 1843 | 1844 | 1845 | 1846 | 1847 | | 1848 | 1849 1850 | 1851 | | 1852 | 1853 | 1854 1855 | 1856 | 1857 | 1858 | 1859 | 1860 1861 | 1862 | 1863 | | 1864 | 1866 | 1866 1867 | | 1868 | 1869 | 1870 | 1871 | 1872 1 1873 | 1874 | 1*75 | | 1876 | 1877 1878 | 1879 | | 1880 | 1881 | 1882 | 1883 | 1884 | 1885 | 18*6 | 1887 | 1888 1889 | 1890 | 1891 | | 1892 | 1893 | 1894 1895 | | 1896 | 1897 | 1898 | 1899 | 1900 1901 | 1902 | 1903 | | 1904 1905 | 1906 1907 | | 1908 | 1909 | 1910 1911 | 1912 | 1913 | 1914 | 1915 | 1916 | 1917 1918 | 1919 | | 1920 | 1921 1922 | 1923 | 1924 1925 | 1926 ( 1927 | 192* 1929 | 1930 [ 1931 | 1932 | 1933 | 1934 1935 | [ 1936 1 193 ? 1938 1 1939 1 1940 | 1941 | 1942 | 1943 | 1944 | 1945 1946 | 1947 | | 1948 1949 | 1950 | 1951 December. | 1952 | 1953 | 19o4 1955 | '| 1956 | 2 | 9 1 16 | 23 | 30 Mo. | Tu. We. I Th. Fr. | Sat. g. | 3 1 10 1 17 | 24 | 31 Tu. We. Th. | Fr. Sat. g. Mo. | 4 1 11 1 18 | 25 | We. Th. Fr. | Sat, g. Mo. Tu. 15 (12 | 19 12&| Th. Fr. Sat. f g. Mo. | Tu. We | 6)13 | 20 |27 | Fr. Sat. g. f Mo. Tu. | We. Th. | 7 1 14 | 21 | 28 | Sat. g. Mo. Tu. We. Th. Fr. I | 8 1 15 | 22 | 29 | g. Mo. Tu. | We. Th. | Fr. | Sat. The Year and Days of the Week for both Months are in the same column. . N. B 4| Do unto me as you would that I should do unto you," PLtASE DO NOT LOAN THIS BOOK, but give my address to yourfriends, that they may do as you have done : "buy it." W. POWELL WARE, Lock Box 1929 P. O., New York. > a/ A FTHE *A fERSlTY J 02534