27. From a hogshead of wine, 10gal. 1qt. 1pt. 3 gills leaked out. The remainder was sold at 6 cents a gill; to what did it amount ? Ans. $100.86.

28. A man has 3 farms; the first containing 100A. 3R. 15rd.; the second, 161A. 2R. 28rd.; the third, 360A. 3R. 5rd. He gave his oldest son a farm of 112A. 3R. 30rd.; his second son a farm of 316A. 1R. 18rd.; his youngest son a farm of 168A. 3R. 13rd. ; and sold the remainder of his land at 1 dollar and 35 cents a rod; to what did it amount ?

.;

Ans. $5436.45. 29. A grocer bought a hogshead of molasses, containing 87gal. 1qt., from which 13 gallons leaked out; what is the remainder worth, at 1 cent a gill? Ans. $23.76.

30. A man bought 4 loads of hay; the first weighing 25cwt. Oqr. 17lbs.; the second, 37cwt. 2qr. 171b.; the third, 18cwt. 3qr. 14lb.; and the fourth, 37cwt. 1qr. 17lb.; what is the value of the whole, at 2 cents a pound? Ans. $266.74.

REDUCTION OF THE OLD NEW ENGLAND CURRENCY TO UNITED STATES MONEY.

The original currency of N. E. was pounds, shillings, pence and farthings; but, on the adoption of the Constitution of the United States, it was changed to dollars, cents, and mills. It is frequently necessary to reduce the former to the present currency of the United States; for which we have the following

RULE.

If pounds only are given, annex three ciphers and divide by 3, and the quotient will be the sum required in cents.

If pounds and an even number of shillings are given, annex to the pounds half the number of shillings and two ciphers, and divide as before.

If the number of shillings be odd, take half of the largest even number of shillings and annex it to the pounds with the figure 5 and one cipher, instead of two as above, and proceed as in the former instances.

If pounds, shillings, pence, and farthings are given, annex to the pounds and shillings, as before, and find the number of farthings contained in the given pence and farthings, taking care to increase their number by 1, if they exceed 12, and by 2, if they exceed 36. Annex the number thus obtained to the pounds in such a way that the units of the farthings shall occupy the third place from the pounds, and divide by 3, as before, and the quotient will be the result in cents.

NOTE. A demonstration of this rule will be found in Sec. XXVII

EXAMPLES.

1. Reduce 162£. to United States Money.

3)162000
$540.00

2. Change 319£. 17s. to United States Money.

3)319850
$ 1066.163

Ans. $540.

Ans. $1066.168.

3. Change 176£. 17s. 83d. to United States Money.

UNITED STATES MONEY.

THE denominations of Federal or United States Money being in the ratio of 10, 100, and 1000 to each other, operations in

volving dollars, cents, and mills are performed, when the numbers have been properly set down, as under the rules for simple numbers.

ADDITION.

RULE.

Write dollars under dollars, cents under cents, and mills under mills, and then proceed as in Simple Addition, and the result will be obtained in the several denominations added.

NOTE. In all operations of United States Money, it must be borne in mind that a cent is one hundredth of a dollar, and hence, in arranging a column of cents or annexing any number of cents to dollars, 1 cent, 2 cents, &c., must be written .01, .02, &c., which denote one hundredth, two hundredths, &c.

5. Add the following sums, $18.16,5, $701.63, $ 151.16,1, $375.08,9, and $471.01,7. Ans. $1717.06,2.

6. Bought a horse for eighty-seven dollars nine cents, a pair of oxen for sixty-five dollars twenty cents, and six gallons of molasses for two dollars six cents five mills; what was the amount of my bill? Ans. $154.35,5.

7. Sold a calf for three dollars eight cents, a bushel of corn for ninety-seven cents five mills, and three bushels of rye for three dollars five cents; what was the amount received? Ans. $7.10,5.

SUBTRACTION.

RULE.

Write the several denominations of the subtrahend under the corresponding ones of the minuend, and then proceed as in Simple Subtraction, and the result will be the difference in the several denominations subtracted.

5. Bought a farm for $1728.90, and sold it for $3786.98, what did I gain by my bargain? Ans. $2058.08.

6. Gave $79.25 for a horse, and $ 106.87,5 for a chaise, and sold them both for $200; what did I gain? Ans. $ 13.87,5. 7. Bought a farm for $8967, and sold it for nine thousand eight hundred seventy-six dollars seventy-five cents; what did I gain? Ans. $909.75.

66

8. Bought a barrel of flour for $7.50, three bushels of rye for $2.75, three cords of wood at $5.25 a cord; I sold the flour for $6.18, the rye for $3.00, and the wood for $6.75 a cord; what was gained by the bargain? Ans. $3.43. 9. A young lady went a shopping." Her father gave her a twenty-dollar bill. She purchased a dress for $8.16, a muff for $3.19, a pair of gloves for $ 1.12, a pair of shoes for $1.90, a fan for $0.19, and a bonnet for $ 3.08; how much money did she return to her father? Ans. $2.36.

MULTIPLICATION.

RULE.

With the dollars, cents, &c. for the multiplicand, proceed as in Simple Multiplication, and the result will be the product in the terms of the lowest denomination contained in the multiplicand. If the multiplicand consists of dollars only, the product will be dollars; if there are cents, either with or without dollars, the product will be cents, and the two right hand figures must be separated by the appropriate point. If there are mills, the product will be mills, and the three right hand figures must be pointed off. The figures on the left of the point will denote dollars, the next two following it will denote cents, and the third mills.

EXAMPLES.

1. What will 365 barrels of Genesee flour cost, at $ 5.75 a barrel ?

$5.75

365

2875

3450

1725

$2098.75 Ans.

2. What will 128 pounds of sugar cost, at 13 cents 7 mills a pound?

$.13,7

128

1096

274

137

$17.53,6 Ans.

3. What will 126 pounds of butter cost, at 13 cents a pound?

Ans. $16.38. 4. What will 63 pounds of tea cost, at 93 cents a pound?

5. What will 43 tons of hay cost, at 13 ton?

6. If 1 pound of pork is worth 7 cents 3 pounds worth?

Ans. $58.59. dollars 75 cents a Ans. $591.25. mills, what are 46 Ans. $3.35,8.

7. If lcwt. of beef cost 3 dollars 28 cents, what are 76cwt. worth? Ans. $249.28.

8. What will 96,000 feet of boards cost, at 11 dollars 67 cents a thousand? Ans. $1120.32. 9. If a barrel of cider be sold for 2 dollars 12 cents, what will be the value of 169 barrels ? Ans. $358.28.

10. What will be the value of a hogshead of wine, containing 63gals., at 1 dollar 63 cents a gallon? Ans. $102.69. 11. Sold a sack of hops, weighing 396 pounds, at 11 cents 3 mills a pound; to what did it amount ? Ans. $44.74,8. 75 cents a cord; to Ans. $109.25. 13. Sold 169 tons of timber, at 4 dollars 68 cents a ton; what did I receive? Ans. $790.92.

12. Sold 19 cords of wood, at 5 dollars what did it amount?

14. Sold a hogshead of sugar, weighing 465 pounds; to what did it amount, at 14 cents a pound? Ans. $65.10.

15. What will be the amount of 789 pounds of leather, at 18 Ans. $142.02.

cents a pound?

16. What will be the expense of 846 pounds of sheet lead, at 5 cents 7 mills a pound? Ans. $48.22,2.

17. When potash is sold for 132 dollars 55 cents a ton, what will be the price of 369 tons? Ans. $48910.95.

18. What will 365 pounds of beeswax cost, at 18 cents 4 mills a pound? Ans. $67.16.

19. If 1 pound of tallow cost 7 cents 3 mills, what are 968 pounds worth? Ans. $70.66,4.