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$ 2.50 per hundred; 3150 pickets at $ 14 per thousand; and 350 feet of boards at $ 20 per thousand. What is the amount of the whole? Ans. $ 60.17f

28. What must be paid for 92350 railroad ties, at $ 135 per thousand?

119. The price of any article sold by the ton of 2000 pounds, with the quantity, being "given, to find the cost of that quantity.

29. At $ 8 a ton, what will 2550 pounds of coal cost?

Ans. $ 10.20.

Analysis. Since 2000 pounds cost $ 8, 1000 pounds will cost one half of $ 8, or $ 4 ; and, if 1000 pounds cost $ 4, 1 pound will cost of $ 4, or $ T Aa, an^ 2550 pounds will cost 2550 times as much: $ 4 X 2550 = $ 10200; $ 10200 H1000 = $10.20. That is, we multiply the number denoting the quantity and half the price together, and cut off three figures at the right (Art . 79).

30. How much must be paid for 3760 pounds of hay, when the price is $ 15 a ton? Ans. $ 28.20.

31. What is the value of 19 casks of plaster of Paris, each weighing 500 pounds, at $ 9 a ton?

32. How much must be paid for transporting 5163 pounds of freight, at $ 3.50 per ton?

33. At $ 46 a ton, what will 33550 pounds of railroad iron cost? Ans. $771.65.

34. G. Reed has bought 30 bags of superphosphate of lime, each bag containing 125 pounds, at $45 per ton; and 7500 pounds of Peruvian guano, at $ 53 per ton. What is the cost of the whole? Ans. $ 283.125.

35. I have bought 6350 pounds of anthracite coal at $ 7.12£ per ton, and 3560 pounds of Pictou coal at $ 7.25 per ton. What is the cost of the whole? Ans. $ 35.526£.

120. The price of any quantity, and the quantity, being given, to find the price of a unit of that quantity.

36. If 125 barrels oi flour cost $875, what will 1 barrel cost? Ans. $ 7.

Analysis. Since 125 barrels cost $875, 1 barrel will cost as many dollars as 125 is contained times in 875; $875 -r125 = $7.

37. If 914 pounds of beef cost $ 118.82, what will 1 pound cost? Ans. $0.13.

38. If 96 yards of broadcloth can be bought for $400, for what can 1 yard be l,ought? Ans. $ 4.163.

39. If $510 are paid for 120 pairs of boots, what is the cost of 1 pair? What is the cost of 17 pairs?

40. A merchant paid $ 270 for 300 casks of lime; what did he pay a cask? What did he pay for 33 casks?

Ans. $ 29.70.

41. When boards are $25 per thousand, what are they per foot? What per hundred? Ans. $ 2.50.

42. If 3 pieces of calico, each containing 30 yards, cost $ 19.80, what does 1 yard cost? Ans. $ 0.22.

43. When 10 firkins of butter, each containing 50 pounds, can be bought for $ 112, what is the price per pound?

Ans. $ 0.20.

121, The price of any quantity, and the price of a unit of that quantity, being given, to find the quantity.

44. At $ 7 per barrel, how many barrels of flour can be purchased for $ 875? Ans. 125 barrels.

Analysis. Since 1 barrel will cost $ 7, as many barrels can be purchased with $ 875 as 7 is contained times in 875; 875 -5- 7 = 125; therefore, there can be purchased 125 barrels.

45. At $ 3 a yard, how many yards of broadcloth can I purchase with $456?. Ans. 152 yards.

46. How many cords of wood, at $ 4.25 each, can be bought for $357?

47. At 33^ cents a pound, how many pounds of feathers can be bought for $ 120.66|? Ans. 362 pounds.

48. At 50 cents a bushel, how many barrels of apples, each containing 3 bushels, can be purchased for $ 40.50?

Ans. 27 barrels.

49. Expended for hemp $11600, at $232 per ton. How many tons did I buy? Ans. 50 tons.

50. How many boxes of raisins, at $ 3.50 per box, can be bought for $ 756? Ans. 216 boxes.

BILLS.

122i A Bill is a paper, given by merchants, containing a statement of goods sold, and their prices.

An invoice is a bill of merchandise shipped or forwarded to a purchaser, or selling agent.

The date of a bill is the time of the transaction.

The bill is against the party owing, and in favor of the party who is to receive the amount due.

A bill is receipted, when the receiving of the amount due is acknowledged by the party in whose favor it is, as in bill 1. A clerk, or any other authorized person, may, in his stead, receipt for him, as in bill 2.

When the items of a bill have been rendered at different dates, the several times may be given at the left hand, as in

When the bill is in the form of an account, containing items of debt and credit in its settlement, it is required to find the difference due, or balance, as in bill 4.

Note. — A due-bill is a written acknowledgment that a debt is due, and is often given in making settlements to remove cause of subsequent disputes as to a claim. A bill is sometimes settled or receipted by a due-bill, as in bill 4.

What is the cost of each article in, and the amount due of, jach of the following bills?

bill 4.

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(2 ) Chicago, Jan. 1, 1857.

Mr. Samuel Smith,

Bought of David Johnson,

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(3.) Philadelphia, Sept. 5, 1856.

Messrs. Wilson, Niles, & Co.,

Bought of Peck & Bliss,

2 doz. National Arithmetics,

3 " Com. Sch. Arithmetics,
5 " Primary Arithmetics,

17 Parker's Exercises in Composition,
13 MaglathlMs National Speaker,
19 Leverett's Caesar,

3 Greenleafs Algebra,

7 Silliman's Chemistry, 15 Olney's U. S. History,

5 Imp. Quarto Bibles,

3 Webster's Quarto Dictionaries,

5 Felton's Greek Readers,

1 Kane's Arctic Explorations,

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(4.) New Orleans, Jan. 1, 1856.

Mr. Albert Crawford,

To Baldwin, Sherwood, & Rice, Dr.

1855.

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$338.50 $ 34.40

Bal. due B., S., R., Jan. 5. Settled by due-bill,

Baldwin, Sherwood, & Rice

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