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CHICAGO, June 13, 1901. Mr. Ralph T. Dodge,

Earlville, Nlinois. Terms: 10 days less 6%

30 days less 5 % Bought of A. C. MCCLURG & Co.

60 days less 3% After 60 days, Net.

Salesman, Gould.

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Warner ...

150

1 | Ebers In the Desert
2 | Ruskin Stones of Venice
2

Seven Lamps of Architecture......1.50
1 Coolidge .. What Katy Did...... 1.25 15%
1 | Herrick. Web of Life..
2
Golden House

..2.00 2 | Potter Uncanonized......... 1.50 20% 2 | Thompson Political Economy 1.00

6% S Steel .... Hosts of the Lord.

.1.50 2 | Besant Fourth Generation......

...1.50 1 Garland... Eagle's Heart 2 Seawell ... House of Egremont

...1.50 2 Harris . On the Wing of Occasions .1.50 1 Taylor Cobbler of Nimes..... 1.25 20% 2 Putnam... Book of Common Worship 1.25 10% 4 Ade Fables in Slang.......

...1.00 2 Ward...... Eleanor...

..1.50 2 Mulock A Hero..

.90 1 Sheridan.. The Rivals.

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1. Copy, extend, and find the amount of the above bill. 2. How much must Mr. Dodge remit if paid in 10 days? 3. In 30 days? 4. In 60 days? 5. In 75 days?

NOTE.-In this bill the list price of all books upon which the discount is exactly 25%, should appear in column A. The net price of all other books is carried directly into column B. The sum of column A less 25% of itself is carried into column B. The sum of column B is the amount of the bill; but a special discount, as shown at the top of the bill, is allowed for prompt payment. The dashes indicate where the extension figures should appear. * Two books @ $4.50 each.

+ $1.25 less 15% of itself. 25% of the footing of column A. | The footing of column A less 25% of itself Dr. J. C. Gordon,

CHICAGO, June 14, 1901. Jacksonville, I.

Bought of JAMES B. CLOW & SONS. Salesman, Hamilton.

Price

A

B

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1. Copy, extend, and find the amount of the above bill.

NOTE.—In this bill list prices are given. In column A, values according to list prices are to appear; in column B, net values. The dashes indicate where the extension figures should appear.

* 24 2-inch cast iron ells at 6¢ each.

+507 feet, 0 inches. a & b. The footing should appear at a; the footing less the discount, at b.

CHICAGO, June 15, 1901. Mr. J. H. Collins,

Springfield, Illinois.
Terms: 10 days less 2% Bought of MARSHALL FIELD & CO.

30 days less 1%
60 days no discourt.

Salesman, Brett.

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1. Copy, extend, and find the amount of the above bill.

2. How much must Mr. Collins remit if paid in 10 days or less ?

3. How much if paid in 30 days? 4. How much if paid in 60 days?

*1 piece of muslin containing 52 yd. @ 6¢ a yard.
+ 4 dozen balls @ 65¢ a dozen.
#2 towels, No. 726, @ $1.37} per dozen.
Il 6 pieces crash, 40 yd. in each piece.

a, b, c, d, etc. The sum of a, b, and c should appear at d; f, is the discount: cis e less the discount.

Tax Extension.

Tax extension clerks compute what each property holder must pay for the several purposes for which taxes are exacted. To aid in doing this work extensive tables are usually provided by which the tax on any assessed value at any give rate may be found without arithmetical process,—by mere reference to the tables. Such tables cannot be presented within the limits of an ordinary arithmetic.

In the tax extension required on page 292, the following substitute for these tables may be employed to advantage. This table shows the tax on any number of hundred dollars from 1 to 9. It is apparent that the tax on any number of thousands of dollars would be ten times as much as the amount shown in the table; on any number of tens of dollars, one tenth as much, etc. “R. & B." stands for Road and Bridge; Lib.,” for Library.

TAXES IN SCHOOL DISTRICT No. 4, AURORA, ILL.

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1. What is the tax at 354 per $100 on property the assessed value of which is $666?

2. What is the tax at $2.21 per $100 on property the assessed value of which is $958?

$2.331

$21.1718

or

or

.35% of $666. Tax, $2.34*

2.21% of $958. Tax, $21.18*

* In many states it is provided by law that "In the extension of taxes, the fraction of a cènt shall be extended as i cent."

TAXES IN SCHOOL DISTRICT No. 4, AURORA, ILLINOIS.

School.

Total.

Value.

State.

County.

Bond.

Town.

R. & B.

Lib'y.

City.

736 00
84500
2621 00

524 00
138900
621 00
235 00
5175 00
811 00
375 00

F
G
H
I.
J.

1. Make an enlarged copy of the above upon which extend the taxes of A, B, C, etc.

NOTE.-It will be well for the student to find each tax item (1) by means of the table given on the preceding page and (2) by finding the product of the assessed value and the rate. The two results should be identical.

Find the total of each person's tax by adding the eight tax items. Prove the work by finding the tax
of each person, at $6.51 per hundred dollars of assessed valuation. The amount thus found will be a few
cents less than the amount found by adding. See foot-note on page 291.

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