13. A merchant failing, is owing $7500; his effects amount to $5640; what can he pay per cent? Ans. $75 2+ dimes. The same question done by direct proportion. Ans. $75.20+ 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 3 per cent.? 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 14 acres. 1 Ans. $148. The same question done by direct proportion, $148. 18. I demand the value of $642 against an estate which can pay only 69 cents on the dollar. Ans. $442.98 cts. The same question done by direct proportion. Ans. $442.98. 19. 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 METHOD OF MAKING TAXES. The first thing requisite in making taxes is to know the rate at which polls and other rateable estate are valued by the statutes of the state. NOTE. As these rates are established by the Legislature of the state, they are often altered. 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, HORSES.-Stallions wintered 3 winters, each " Other horse kind wintered 5 winters. at cts. $1.30 5:00 •70 OTHER NEAT STOCK.-All neat stock wintered 3 winters ⚫10 66 ORCHAND LAND.-So much orchard land as will produce 10 barrels of cider or perry is called an acre; and each acre is valued 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.-A -As much pasture land as will keep 1 cow (one year with another,) is called 4 acres; and each acre is valued at *05 66 20 ⚫20 66 •05 MILLS, &c. These are estimated at one twelfth of their neat yearly income after deducting repairs, &c. BUILDINGS, &c.—Of inhabitants and non-residents are 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. Having shown the rates at which rateable estates are valued, I shall now proceed to form an Inventory of the estates to be taxed. Explanation of the Inventory. The first column of the inventory is the names of persons; the second is the number of polls; the third is oxen five years old; the fourth is oxen four years old; the fifth is cows five years old; the sixth is cattle three years old; and the seventh is cattle two years old; each column being headed with the value of one in that column; and the last column contains the amount of each man's rateable estate. NOTE. I have for brevity sake omitted several articles of rateable estate in the inventory; those which I have inserted I think will sufficiently explain the method of arranging the same. The method of finding the amount of each man's ratea. ble estate, and of the Inventory. RULE.-Multiply each man's number of polls by the value of one; his number of oxen by the value of one; his number of cows by the value of one and so of all the parcels of rateable estate; add the products together, the sum is his rateable estate; add all the rateable estates together, the sum is the value of the Inventory. Required the rateable estate of A. B. who has 3 Polls 2 do. four yrs. old 6 Cows five yrs. old at $1.30 83.90 4 Oxen five years old 66 ⚫40 1.60 old ⚫40 $8.50 yrs. two yrs. old Amount of A. Bs'. rateable estate. To prove the Inventory. RULE. Add up the column of polls; multiply the sum by the value of one; the product will be the value of all the polls. In like manner add every column of the inventory, and multiply the sum of each column by the value of one in that column; add the several products together, and the sum of all the products will be equal to the sum of all the rateable estates, if the work is right. 4. Examples. The sum of rateable estates in the preceding Inventory is $22.50 cts. The sum of the products of all the polls and other rateable estates is equal to Therefore the work is right. $22.50 cts. To make the proportion of tax equal, according to the value of each man's rateable estate. RULE. Make tables for every separate tax, by making the sum of the inventory the first term; The sum that is to be raised in any one tax, the second term; and one dollar the third term; the number arising from the operation will be what is raised on one dollar of rateable estate: from this, make the table from 1 to 10, 20, or 30 dollars, as you may think necessary. In the same manner find what is paid on one cent of rateable estate; and from this, make a table from one to 90 cents; and from these tables take each man's tax. Examples, 1. Suppose the estates named in the preceding inventory are liable to pay 225 dolls. for the building of a school house; each man's tax is required, in proportion to his rateable estate. To find what 1 dollar pays. If $22.50 cts. pay 225 dollars, what will 1 dollar pay? D. cts. D. 22.50: 225 :: 1: 10 dols. Ans. To find what 1 cent will pay. If $22.50 cts. pay 225 dolls. what will 1 cent pay? D. cts. D. cts. 22.50-225 :: 01: 10 cts. Ans. |