the great branches of commerce herein considered. It is hoped this arrangement will be found convenient both for the student and teacher, as those students who wish only to acquire a general knowledge of calculation, will find sufficient rules and exercises in the first part for this purpose, whilst those who have already acquired a competent knowledge of the general principles of Arithmetic, may commence the study of the mercantile part without going through the whole. The best works, on the subjects comprised in this volume, have been carefully consulted, and such articles as appeared necessary, have been included in this; but it would be superfluous to mention these. I cannot, however, but acknowledge the advantage I have derived from the excellent work of my esteemed friend, Mr. John Davidson, A.M. "the Practical Calculator," a production, perhaps, but too little known in this part of the kingdom. It may be necessary to observe that, in the compilation of a work like this, and on its first appearance, some inaccuracies must be unavoidable, but it is hoped that such errata as may be discovered in this volume are but few, and such as ought not to weigh with the observer against the claim which the Author humbly puts in, on account of his labours, to public suffrage. That it may be of use to those, for whom it is peculiarly intended, and contribute to those commercial advantages which form the basis of our national prosperity, is the sincere wish of THE AUTHOR. Table I.-Showing the Amount of £1, for Years II.-Showing the Amount of £1, for Days.. III.-Showing the present Worth of £1, for Years IV. Showing the Amount of £1 Annuity for Years V.-Showing the present Worth of £1 Annuity for Years... 486 |