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The Russian gold coins are Imperials of 10 roubles, and half Imperials of 5 roubles, which are seldom seen at Odessa. The silver coins are roubles of 100 copecs, half and quarter roubles, 15-copec pieces, 10 and 5-copec pieces.

In copper are 5, 2, and 1-copec pieces; denuschka or half copec pieces; polushka or quarter copec pieces. The copper copecs are used in retail, and are not a subject of speculation as silver roubles are.

The weights and measures of Odessa are like those of St. Petersburg.

3 Solotniks-1 Loth.

32 Loths or 96 Solotniks-1 pound Russia.

40 Pounds Russian-1 poud or 36 lbs. English.

63 Pouds-1 Ton English.

10 Pouds-1 Berquet.

6 Berquets-1 Last.

1 Berquet is equal to 350 lbs. at Leipsic.

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1 Quintal of Vienna and Constantinople

3 pouds 17 lbs. For the measure of wheat the Chetvert is used, which is 53 Winchester bushels, and 53 kilos of Constantinople. For liquids the Vedro is made use of, which contains 33 gallons English.

The measure for cloths, distances, &c. are the following: 16 Vershoks 1 Russian ell or arsheen, equal to 28 inches. 9 Arsheens are 7 yards English.

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1 Sashen is 3 arsheens, or 48 vershoks, = 7 English feet. 1 Verst is 500 sashens, or 1500 arsheens, or 24000 vershoks, or 3500 feet.

Odessa enjoys equal advantages with other cities for the negotiation of bills of exchange, and from its situation the merchants will probably become bankers for St. Petersburg, Hamburg, and other places, for their operation with Turkey. There is an exchange between Odessa and Constantinople, Paris, Vienna, Breda, Amsterdam, Hamburg, and London. The exchange with the interior is generally made at par, but bank notes are usually sent by the post, and the government insure them for per cent. for 500 verstes, and per cent. for any greater distance; a copec per solotnik, or of a hundred weight is also paid upon these notes for the use of Odessa.

CALCUTTA,

Accounts are kept in Rupees, Annas, and Pice.

Coins.-12 Pice make

16 Annas

16 Rupees

Currency.-12 Current Pice make

1 Anna.

1 Rupee.

· 1 Gold Mohur.

1 Current Anna. 16 Current Annas 1 Current Rupee.

The East India Company's accounts were formerly kept in currency, but are now kept in siccas.

100 Sicca Rupees, equal to

100 Sonaut

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116 Current Rupees.

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A Lac of Rupees is 1,00,000; and a Crore, 100 Lacs, or 1,00,00,000 Rupees; and in accounts, sums are distinguished into Crores, Lacs, and single Rupees, by marks or divisions, as in the preceding examples.

A current rupee is reckoned at 2s. and a sicca rupee at 2s. 6d.

Small shells, called Cowries, used in paying coolies, &c. are reckoned as follows, viz.

4 Cowries make

20 Gundas

16 Puns

4 Cahuns

1 Gunda.

1 Pun.

1 Cahun.

1 Rupee.

This is the table in reckoning, but the price is generally from 4 to 6 cahuns and odd pice in the Bazar.

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How many Bazar Maunds in 676 M. 17 S. 93 Cks. F.

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NOTE. 1 Factory Maund is equal to 1 cwt. Eng.
Or 743+373 lb. =112 lb.

To reduce English weight to Factory Maunds.

RULE. For cwts. and quarters-Multiply the cwts. by 13 for Maunds, and take parts for the quarters, at 60 Seers per cwt. If the quantity be in pounds -Take half of the pounds for Seers, and add to it of the same half, and divide the sum of both by 40 for Maunds

EXAMPLE.

In 485 cwt. 3 qrs. how many Factory Maunds?

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Reduce 6789 lbs. Av. to Factory Maunas.

6789 lbs.

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A TABLE for reducing English weight to Factory Maunds, by inspection.

Ctks. 7ths. lbs. Srs. Ctks. 7ths.

Eng. Weight.[F. M. Srs.

Cwt, 100 150

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Reduce 415 cwt. 3 qrs. 24 lbs. to Factory Maunds.

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Ans. 623 38 2 Factory Weight. What will 522m. 31s. 6 cks. of sugar come to at 5 rupees per Maund? Ans. rs. 2613 14 9. How much will 465 pieces of cloth come to at 23 rupees per corge? Ans. rs. 534 15 0.

On

A. shipped $6000 in the Washington, for Calcutta, at 81 per cent. for frieght, and 21 per cent. for commission. sales of the dollars there, at 207 sa. rupees per 100, required the net proceeds remaining for investment?

6000 dollars at 207 sa. rs. per 100

Freight at 8 per cent.

Commission at 2

Net proceeds remaining for investment

Sa. Rs. A. P. 12420 0 0

1055 11 2

310 8 0 11053 12 10

Proof, sa. rupees 12420 0 0

A Captain bound to Calcutta received of A. D. & Co. $2500 at 8 and 24 per cent. for freight and commission. On his arrival there, he sells the dollars at 207 sa. rupees per 100. The amount of his investment for them was Sa. Rs. 4509, on which he received a drawback of Rs. 84 14 0. Supposing A. D.'s part of expenses of package, screwing, cooley-hire, &c. to be Rs. 176 10 6, what was the balance on stating the account in Calcutta, and in whose favour?

Ans. Sa. Rs. 4 15 7 in favour of A. D. & Co.

A.'s dollars in the Washington, Capt. M. for Calcutta, amounted to 5999.* On deducting $6,44 for short weight, they were sold there at Sa. Rs. 210 per 100-and A.'s credit of interest was Sa. Rs. 55 15 6. Capt. M.'s commission was at 2 per cent. on the specie. The cost, &c. of the return cargo, which was on freight, amounted to Sa. Rs. 12289 10 7, and A.'s part of the expense of house rent was Sa. Rs. 37 6 4. Required the balance on stating the account in Calcutta? Ans. Sa. Rs. 0 8 2 in favour of A.

* $6000 less 1, bad.

The following method of arranging the sales, freight and commission, in any port, (if there be different shippers) will aid a Captain or Supercargo in seasonably detecting errors in his calculations. And a similar statement for the return cargo, will be serviceable to those who do not state their accounts in the Italian manner, or double entry. The terms of shipments being at 8 per cent. for freight, and 21 per cent. for the Captain's commission, and the price 207 sicca rupees per $100 in Calcutta.

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