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acres.

acres.

NOTE.-In this example the first and third terms are of the same name, they need no reducing ; there being cents mentioned in the middle term, I reduced the whole to cents, and the answer came in cents; which I divided by 100 to bring them into dollars.

2. If 20 acres, 1 rood, 20 rods of land, cost $183.37 cts, 5 m.; what will 37 acres of the same kind be worth? 20 acres, 1 rood, 20 rods = 20.375 acres.

Acres dolls,
As 20.375 : 183-375 : : 37

8333 Ans. Note. In this example I reduced the 1 rood, 20 rods to the decimal of an acre ; then I multiplied and divided according to the rule of decimals. The same question done by direct proportion. Acr. rood rds,

D. cte. m. As 20 1 20 : 183•37.5 : : 37 Ans. $333. Note.-In this example there being rods in the first term, I brought all the first term into rods, and also brought the third term into rods; and the middle term into mills ; then multiplied and divided according to rule, the answer came in mills.

3. If 23 cwt. 3 qrs. of sugar is worth $261.25 cts; I demand what must be given for 2 cwt. I gr. of the kind.

Ans. 24 dols. 75 cts.
The same question done by direct proportion.

Ans. $24.75 - 4. What will 4 hhd. of rum come to, containing as follows, viz. the first 1013, the second 961, the third 894, and the fourth 111, gallons ; if 64 gallons cost 86.89 ?

Ans. $423.20 cts. 5 m. The same question done by direct proportion.

Ans. 8423.20 cts. 5 m. 5. If 1000 feet of boards are worth $11.12 cents ; I demand the price of 17221 feet.

Ans. $191•49 cts. 7+ m, The same question done by direct proportion.

Ans. $19149.77 m.'. 6, If of 6 be three ; I demand the value of 1 of 20.

Ans, 7-5

64 SINGLE RULE OF THREE DIRECT, &C.

The same question done by direct proportion.

Ans. 7

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7. If 6 dozen pigeons are worth •65 cents ; I demand the price of 293 dozen.

Ans $2.97 cts. 5 m. The same question done by direct proportion.

Ans. $2.97.5. 8. If 65 bushels and 1 peck of corn were spent in a family of 6 persons; I demand the quantity that would be sufficient to support a family of 22 persons for the same time.

Ans. 239.25 bushels. The same question done by direct proportion.

Ans. 2391 bushels. 9. How long will 34261 lbs. of beef last an army of 600 men; allowing them to draw 4 ounces each, and that 3 times per day?

Days 675 17. Ans. same question done by direct proportion.

Ans. 67175 days. 10. How many times would a wheel, that is 16 ft. 3 inches in circumference, turn round in going round the world on the Equator ; allowing a degree there to contain 694 miles ? Ans. 812957562,5 The same question done by direct proportion.

Ans. 8129575755 11. How far are the inhabitants of the equator carried in a minute ; allowing the earth to make one revolution in 24 hours : and allowirg a degree to contain 69 miles ?

Ans. 17 mi, 3 fur. The same question done by direct proportion.

Ans. 17 mi. 3t fur. 12. A merchant failing in trade, is owing $6420 20 cents ; his effects are worth $3142.75 cents ; what will A. lose to whom he owed $96073 cents?

Ans. $490:447. The same question done by direct proportion.

Ans. 6490.441.

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per cent. ?

13, A merchant failing, is owing $7500; his effects amount to $5640 ; what can he pay per cent?

Ans. $75•2f dimes. The same question done by direct proportion.

Ans. $75204 cts. · 14. If the earth makes one revolution in one solar day; I demand the time that it is in passing one degree.

Ans. 4 minutes.
The same question done by direct proportion.

Ans. 4 minutes. 15. If the sun is 4 minutes in passing one degree ; I demand the difference of time of its coming to the meridian, at two places which lie 20 degrees apart.

Ans, 1 hour 20 min. The same question done by direct proportion.

Ans. 1 hour 20 min. 16. What is the insurance upon 3472 dols. at 31

Ans. $121.52 cts.
The same question done by direct proportion.

Ans. $121.52 cts. 17. If half an acre of land is worth $59.20 cents; I demand the price of 11 acres.

Ans. $148. '. The same question done by direct profiortion, 8148

18. I demand the value of $642 against an estate which can pay only •69 cents on the dollar.

Ans. $412.98 cts.
The same question done by direct proportion.

Ans. $442.98.
10. There is a cistern having 4 cocks; the 1st
empties it in

15 minutes ; the 2d in 30 minutes ; the 3d in 45 minutes ; and the 4th in 60 minutes ; In what time would it be emptied if they were all running together?

As 15 : 1 :: 120 : 8

30 : 1 :: 120 : 4
45 : 1 :: 120 : 2
60 : 1 :: 120 : 2

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METHOD OF MAKING TAXES.

The first thing requisite in making taxes is to know the rate at which polls and other rateable es. tate are valued by the statutes of the state.

NOTE.-As these rates are established by the Legislature of the state, they are often altered.

cts. $1.30

70 50

.30

•10

.30

05

The value of Rateable Estates, as valued by the

laws of New-Hampshire in 1811. Polls.-Each poll from 18 to 70 years of age, except those excused by the statute,

at HORSES.-Stallions wintered 3 winters, each “

5.00 Other horse kind wintered 5 winters. do.

do. 4 do. do.

do.

3

do. do,

do.

2 do. OxEN.-Oxen five years old, each ox

.40 do. four years old do. Cows.-Cows wintered 5 winters each

20 OTHER NEAT STOCK.-All neat stock wintered 3 winters ·10 All neat stock wintered 2 winters

ORCHAND LAND.-So much orchard land as will produce 10 barrels of cider or perry is called an acre ; and each acre is valued

at TILLAGE LAND. --So much land as will produce 25 bushels of corn, or other grain equivalent, is accounted an acre; and each acre is valued

MOWING LAND.--As much as will produce 1 ton of English hay yearly, or other hay equivalent is accounted an acre, and each acre is valued

PASTURE LAND.-As much pasture land as will kecp 1 cow (one year with another,) is called 4 acres ; and each acre is valued

Mills, &c. -These are estimated at one twelfth of their neat yearly income after deducting repairs, &c. BUILDINGS, &c.-Of inhabitants and non-residents

valued at half of one per cent. of their real value.

STOCK IN TRADE.–Stock in trade at half of one per cent.
BANK SHARES.-All bank shares at of one per cent

CARRIAGES.-All carriages of pleasure are valued at half of one per cent. of their real value.

Money.-Money at interest, or on hand more than the owner pays interest for, is valued at of one per cent.

cts.
30

20

•20

0.5

are

Having shown the rates at which rateable estates are valued, I shall now proceed to form an Inven." tory of the estates to be taxed.

INVENTORY.

i Oxen, 5 years old

at $0.40 ets. Oxen, 4 years old

at $0.30 cts. Cows, 5 years o al

at $0.20 cts. Cattle, 3 years old

at $0.10 cts. Cattle, 2 years old

at 80:05 cts.

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Explanation of the Inventory. The first column of the inventory' is the names of persons ; the second is the number of polls ; the

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