1. In 45l. 10s. sterling, how many dollars and cents? A pound sterling being 444 cents, Therefore-As 1l.: 444cts. : : 45,5l.: 20202cts. Ans. 2. In 500 dollars how many pounds sterling? As 444cts.: 1l. : : 50000cts.: 112l. 12s. 3d.+ Ans. II. OF IRELAND.

EXAMPLES.

1. In 90l. 10s. 6d. Irish money, how many cents ? 17. Irish-410cts.

£. cts. £.

cts. $ cts. Therefore-As 1: 410: 90,525 371151=371, 15 2. In 168 dols. 10 cts. how many pounds Irish? As 410cts. 1.:: 16810cts.: £41 Irish. Ans. III. OF FRANCE

Accounts are kept in livres, sols and deniers. S12 deniers, or pence, make 1 sol, or shilling, 1 20 sols, or shillings, 1 livre, or pound.

EXAMPLES.

1. In 250 livres, 8 sols, how many dollars and cents ? 1 livre of France=183 cts. or 185 mills.

As 1: 185:: 250,4 : 46324=46, 32 4 Ans.

2. Reduce 87 dols. 45 cts. 7 m. into livres of France; mills. liv. mills. liv. so. den.

As 185 1: 87457: 472 14 9+ Ans.

IV. OF THE U. NETHERLANDS

Accounts are kept here in guilders, stivers, groats and phennings.

8 phennings make 1 groat.

EXAMPLES.

Reduce 124 guilders, 14 stivers, into federal money.
Guil. cts. Guil. $ d. c. m.

As 1 39: 124,7 48, 6 3 3 Ans.
mills. G. mills. G.

As 390 1: 48633: 124,7 Proof

V. OF HAMBURGH, IN GERMANY. Accounts are kept in Hamburgh in marks, sous and deniers-lubs, and by some in rix dollars.

{

12 deniers-lubs make 1 sous-lubs.

16 sous-lubs,

3 mark-lubs,

NOTE.-A mark is

1 mark-lubs.

1 rix-dollar.

333 cts. or just of a dollar.

RULE.

Divide the marks by 3, the quotient will be dollars.

EXAMPLES.

Reduce 641 marks, 8 sous, to federal money.

3)641,5

$213,833 Ans.

But to reduce Federal Money into Marks, multiply the given sum by 3, &c.

EXAMPLES.

Reduce 121 dollars, 90 cts. into marks banco.

121,90

3

365,70-365 marks 11 sous, 2,4 den. Ans.

VI. OF SPAIN.

Accounts are kept in Spain in piastres, rials and marvadies. S34 marvadies of plate make 1 rial of plate.

8 rials of plate

1 piastre or piece of & To reduce rials of plate to Federal Money. Since a rial of plate is = 10 cents, or 1 dime, you need only call the rials so many dimes, and it is done.

EXAMPLES.

485 rials 485 dimes =48 dols. 50 cts. &c.

But to reduce cents into rials of plate, divide by 10Thus, 845 cents÷10=84,5=84 rials, 17 marvadies, &c. VII. OF PORTUGAL.

Accounts are kept throughout this kingdom in milreas, and reas, reckoning 1000 reas to a milrea.

NOTE.-A milrea is =124 cents; therefore to reduce milreas into Federal Money, multiply by 124, and the product will be cents, and decimals of a cent.

EXAMPLES.

1. In 340 milreas how many cents? 340×124-42160 cents, $421, 60cts. Ans. 2. In 211 milreas, 48 reas, how many cents? NOTE.-When the reas are less than 100, place a cyher before them. Thus 211,048×124=26169,952cts. or 261 dols. 69 cts. 9 mills. + Ans.

But to reduce cents into milreas, divide them by 124; and if decimals arise you must carry on the quotient as far as three decimal places; then the whole numbers thereof will be the milreas, and the decimals will be the

reas.

EXAMPLES.

1. In 4195 cents, how many milreas ?

4195÷124=33,830+or 33 milreas, 330 reas. Ans. 2. In 24 dols. 92 cts. how many milreas of Portugal ? Ans. 20 milreas, 096 reas,

VIII. EAST-INDIA MONEY.

To reduce India Money to Federa., viz.

Tales of China, multiply with

Pagodas of dia,

Rupee of Bengal,

EXAMPLES.

148

194

55

1. In 641 Tales of China, how many cents?

Ans. 94868.

2. In 50 Pagodas of India, how many cents?

Jins. 9700.

8. In 98 Rupees of Bengal, how many cents?

Ans. 5439.

VULGAR FRACTIONS.

HAVING briefly introduced Vulgar Fractions immediately after reduction of whole numbers, and given some general definitions, and a few such problems therein as were necessary to prepare and lead the scholar immediately to decimals; the learner is therefore requested to read those general definitions in page 74.

Vulgar Fractions are either proper, improper, single, compound, or mixed.

1. A single, simple, or proper fraction, is when the numerator is less than the denominator, as ? 18, &c. 2. An Improper Fraction, is when the numerator exceeds the denominator, as, &c.

3. A Compound Fraction, is the fraction of a fraction, coupled by the word of, thus, of, of of 1, &c. 4. A Mixed Number, is composed of a whole number and a fraction, thus, 8, 14, &c.

5. Any whole number may be expressed like a fraction by drawing a line under it, and putting 1 for denominator, thus, 8, and 12 thus, 12, &c.

6. The common measure of two or more numbers, is that number which will divide each of them without a remainder; thus, 3 is the common measure of 12, 24 and 30; and the greatest number which will do this, is called the greatest common measure.

7. A number, which can be measured by two or more numbers, is called their common multiple: and if it be the least number that can be so measured, it is called the least common multiple: thus, 24 is the common multiple of 2, 3 and 4; but their least common multiple is 12.

To find the least common multiple of two or more numbers.

RULE.

1. Divide by any number that will divide two or more of the given numbers without a remainder, and set the quotients, together with the undivided numbers, in a line beneath.

2. Divide the second lines as before, and so on till there are no two numbers that can be divided; then the

continued product of the divisors and quotients, will give the multiple required.

EXAMPLES.

1. What is the least common multiple of 4, 5, 6 and 10P Operation, X5)4 5 6 10

2. What is the least common multiple of 6 and 8 ?

Ans. 24. 3. What is the least number that 3, 5, 8 and 12 will measure? Ans. 120. 4. What is the least number that can be divided by the 9 digits separately, without a remainder? Ans. 2520.

REDUCTION OF VULGAR FRACTIONS,

IS the bringing them out of one form into another, in order to prepare them for the operation of Addition, Subtraction, &c.

CASE I.

To abbreviate or reduce fractions to their lowest terms.

RULE.

1. Find a common measure, by dividing the greater term by the less, and this divisor by the remainder, and so on, always dividing the last divisor by the last remainder, till nothing remains; the last divisor is the common measure.*

2. Divide both of the terms of the fraction by the common measure, and the quotients will make the fraction required.

To find the greatest common measure of more than two numbers, you must find the greatest common measure of two of them as per rule above; then, of that common measure and one of the other numbers, and so on through all the numbers to the last, then will the greatest common measure ast found be the answer