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 rate able 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 at 81.30 83 90 4 Oxen five years old .40 1.60 2 do four yrs. old .30 .60 6 Cows five yrs. old 20 1.20 8 Cattle three yrs. old :10 .80 old •40 Amount of A. Bs'. rateable estate. $8.50 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. Examples. The sum of rateable escates in the preceding In $22:50 cts. ventory is The sum of the products of all the polls and other rateable estates is equal to $22.50 cts. Therefore the work is right. 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 necess ssary. 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. D, cts. To find what 1 cent will puy. D. cts. D. cts. 66 Dollar Table, from one dollar Cent Table, from one to ninety to eighteen. cts. inclusive. cts. 1 - dollar - pays $101 1 cent pays •10 2 201 2 •20 3 301 3 •301 404 -401 5 50 5 •50 6 601 6 .60 7 7017 •701 8 80! 8 .80) 9 901 9 .90 110 100 10 1.00 11 110 20 2.00 12 12030 3.00 13 1300 4.00 14 140150 5.00 15 150160 6.00 16 16070 7.00 17 17080 8.00 18 180/90 9.00 of To make the tax by the help of the tables. 1. Required A. Bs': tax his ráteable estate being $8.50 cts. $8.00 cts. rateable estate pays $80.00 ctş, tax, •50 cts. rateable estate pays 5.00 Amount of A. Bs'. tax. 885.00 •40 cts, rateable estate pays 4.00 •50 Amount of C. Ds'. tax. $44.50 In the same manner take each man's tax from the tables, and their several proportions will be as, follows. FIRST TAX LIST. OL PROOF.-Add all the must be like the sum right, except what is In equal to the sum to be I. J. 13.00 raised, therefore the work is right. Amount of tax $225.00 NOTE.- It must be remembered that no one set of tables will answer for any two different taxes, unless the sum of the two different taxes are alike. Example second. 1. Suppose the estates in the preceding inventory are taxed in a further sum of 19 dollars ; I demand the proportion to each man, according to their several rateable estates. సుజల సమస్యలు అంత సందు ముందు ముందు D. cts. cts. m. To find what one dollar pays. D D. To find what 1 cent will pay. D. D. cts. ct. cts. m. Dollar table, from one dollar Cent Table, from one cent to to eighteen. ninety. D.c. an 1 66 0.84.41 1 •07? 6 7 8 9 10 11 12 13 14 15 16 117 18 66 66 66 66 To make the second tax list. 1. From the last tables it is required to take A. Bs' tax. His rateable estate is $8.50. 8 dollars pay $6•75 •2 •40.0 Am't of A. Bs'. tax. $7.15.2 Proceed in like manner to find each man's tas, and their several proportions will stand as in the annexed list. SECOND TAX LIST. I. J. 1•08.4 |