20. What will a chest of souchong tea be worth, containing 69 pounds, at 29 cents 9 mills a pound? Ans. $20.63,1. 21. If 1 drum of figs cost 2 dollars 75 cents, what will be the price of 79 drums ?

22. If 1 box of oranges cost 6 dollars 71 the price of 169 boxes?

23. Purchased 796 pounds of cocoa, at pound; what did I have to pay?

Ans. $217.25. cents, what will be Ans. $1133.99. 11 cents 4 mills a Ans. $90.74,4. at 1 dollar 25 cents Ans. $863.75.

24. A farmer sold 691 bushels of wheat, a bushel; what did he receive for it? 25. What are 97 pounds of madder worth, at 17 cents 6 mills a pound? Ans. $17.07,2. 26. A merchant sold 73 hogsheads of molasses, each containing 63 gallons, for 44 cents a gallon; how much money did he receive? Ans. $2023.56. 27. A drover has 169 sheep, which he values at 2 dollars 69 cents a head; what is the value of the whole drove ?

Ans. $454.61. 28. A farm containing 144 acres is valued at 69 dollars 74 cents 8 mills an acre; what is the amount of the whole? Ans. $10043.71,2. 29. An auctioneer sold 48 bags of cotton, each containing 397 pounds, at 13 cents 7 mills a pound; what is the value of the whole ? Ans. $2610.67,2.

30. If 1 yard of broadcloth cost 5 dollars 67 cents, what will be the value of 48 yards? Ans. $272.16. 31. A wool-grower has 179 sheep, each producing 4 pounds of wool; what will be its value, at 59 cents 3 mills a pound? Ans. $424.58,8.

32. A house having 17 rooms requires 6 rolls of paper for each room; now, if each roll cost 1 dollar 17 cents, what will be the expense for all the rooms? Ans. $119.34. 33. What will 89 yards of brown sheeting cost, at 17 cents a yard ? Ans. $15.13. 34. What will 47,000 of shingles cost, at 3 dollars 75 cents a thousand? Ans. $176.25. 35. Bought 47 hogsheads of salt, each containing 7 bushels, for 1 dollar 12 cents a bushel; what did it cost?

Ans. $368.48.

36. What will a ton of hay cost, at 1 dollar 17 cents a hundred weight? Ans. $23.40. 37. If 1 foot of wood cost 63 cents, what will 39 cords cost? Ans. $196.56.

38. What will 163 buckets cost, at 1 dollar 21 cents a bucket? Ans. $197.23.

39. What will 78 barrels of shad cost, at 3 dollars 89 cents a barrel ? Ans. $303.42. 40. If 1 pound of salmon cost 17 cents 5 mills, what will 789 pounds cost? Ans. $138.07,5. 41. Bought 163 grindstones, at 6 dollars 79 cents each; what did the whole cost? Ans. $1106.77.

· 42. Sold 49 green hides, at 1 dollar 95 cents each; what did they all amount to? Ans. $95.55. 43. If a man's wages be 1 dollar 19 cents a day, what are they for a year? Ans. $434.35. 44. Hired a horse and chaise to go a journey of 146 miles, at 16 cents a mile; what did it cost? Ans. $23.36. 45. If it be worth 3 dollars 68 cents to plough one acre of land, what would it be worth to plough 79 acres?

Ans. $290.72. 46. What will 148 tons of plaster of Paris cost, at 2 dollars 28 cents a ton? Ans. $337.44. 47. Bought 79 tons of logwood, at 49 dollars 75 cents a ton; what did it cost? Ans. $3930.25. 48. Bought 5 gross bottles of castor oil, at 37 cents a bottle; what did it cost? Ans. $266.40. 49. Sold 19 dozen pair of men's gloves, at 47 cents a pair; to what did they amount? Ans. $107.16. 50. Bought a hogshead of wine for 97 cents a gallon, and sold it for I dollar 75 cents a gallon; what did I gain?

Ans. $49.14. 51. Bought 75 barrels of flour, at 5 dollars 75 cents a barrel, and sold it at 6 dollars 37 cents; what did I gain?

Ans. $46.50. 52. Bought 17 score of penknives, at 17 cents each; what did they all cost? Ans. $57.80. 53. What will 17 tons of coal cost, at $9.62 per ton? Ans. $168.35.

54. What will 19 barrels of cider cost, at $ 1.37 per barrel ? Ans. $26.12,5.

DIVISION.

RULE.

With the sum given for the dividend, proceed as in Simple Division, and the result will be the quotient in the lowest denomination contained in the dividend.

The rule for pointing off cents and mills is the same as in Multiplication. If the dividend consist of dollars only, and be either smaller than the divisor, or not divisible by it without a remainder, annex two or three ciphers, as the case may require, and the quotient will be cents or mills accordingly.

1. If 97 bushels of wheat cost $147.82,8, what is the value of one bushel? Ans. $1.52,4.

OPERATION.

97) 147.82,8($ 1.52,4

97

508

485

232

194

388

388

2. Bought 1789 acres of land for $ 1699.55; what cost one acre?

Ans. $0.95.

3. A trader sold 425 pounds of sugar for $51.00; what was the cost of one pound? Ans. $0.12.

4. When rye is sold at the rate of 628 bushels for $ 471.00, what is that a bushel? Ans. $0.75. 5. A merchant bought 329 yards of broadcloth for $904.75 ; what cost one yard?

Ans. $2.75.

6. When a chest of tea containing 42 pounds can be bought for $31.50, what cost one pound?

7. If it cost $1460 to support a family would be the expense per day?

Ans. $0.75.

365 days, what

Ans. $4.00.

8. A shoe-dealer sold 125 cases of shoes for $2500; what

was the cost per case?

Ans. $20.00.

9. A flour-merchant sold 475 barrels of flour for $2018.75; what cost one barrel ?

Ans. $4.25. 10. Bought 42 barrels of pears for $73.50; what cost one barrel? Ans. $1.75. 11. If 1624 pounds of pork cost $97.44, what cost one pound? Ans. $0.06. 12. If 47000 shingles cost $176.25, what is the cost per thousand ? Ans. $3.75. 13. Bought 148 tons of plaster of Paris for $337.44; what was it per ton? 14. If 78 barrels of fish cost $303.42, what will one barrel

cost?

Ans. $2.28.

Ans. $3.89.

15. A farmer sold 691 bushels of wheat for $ 863.75; what was it per bushel ? Ans. $1.25. 16. If a man earn $434.35 in a year, what is that per day? Ans. 1.19.

17. Sold 169 tons of timber for $790.92; what cost one ton? Ans. $4.68.

18. What cost one pound of leather, if 789 pounds cost $142.02 ? Ans. $0.18. 19. If 369 tons of potash cost $48910.95, what will be the price of one ton? Ans. $132.55. 20. Bought 47 hogsheads of salt, each hogshead containing 7 bushels, for $368.48; what cost one bushel? Ans. $1.12. 21. If 19 cords of wood cost $ 106.97, what cost one cord ? Ans. $5.63.

22. When 19 bushels of salt can be bought for $30.87,5, what cost one bushel?

Ans. $1.62,5. weighing 59 pounds, Ans. $0.67. what did I receive Ans. $5.68.

23. If 17 chests of souchong tea, each cost $672.01, what cost one pound? 24. Sold 73 tons of timber for $414.64; per ton? 25. Bought oil at the rate of 144 gallons for $234.00; what did I give per gallon?

Ans. $1.62,5.

26. A landholder sold 47 acres of land for $1774.25; what did he receive per acre?

Ans. $37.75

27. What is the price of one yard of broadcloth, if 163 yards cost $1106.77 ?

Ans. $6.79.

28. If a farm, containing 144 acres, is valued at $ 10043.71,2, what is one acre worth? Ans. $69.74,8.