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THE

MERCANTILE ARITHMETIC,

ADAPTED TO THE

COMMERCE OF THE UNITED STATES,

IN ITS

DOMESTIC AND FOREIGN RELATIONS:

WITH AN APPENDIX,

CONTAINING

PRACTICAL SYSTEMS

OF

MENSURATION, GAUGING,

AND

BOOK-KEEPING.

A NEW EDITION, STEREOTYPED, REVISED, AND ENLARGED.

BY MICHAEL WALSH, A. M.

BOSTON:
PUBLISHED BY RICHARDSON, LORD AND HOLBROOK.

No. 133, Washington Street.

18316 cap.19.25

DISTRICT OF MASSACHUSETTSto wit :

District CLERK'S OFFICE. BE IT REMEMBERED, That on the twenty-seventh day of September, A. D. 1826, in the fifty-first year of the Independence of the United States of America, MICHAEL WALSH, of the said District, has deposited in this Office the Title of a Book, the Right whereof he claims as Proprietor, in the words following, to wit: « THE MERCANTILE ARITHMETIC, adapted to the Commerce of the

United States, in its Domestic and Foreign Relations, with an Appendix, containing Practical Systems of Mensuration, Gauging, and Book-keeping.-A new edition, revised and improved.

BY MICHAEL WALSH, A. M." In conformity to the Act of Congress of the United States, entitled, “ An Act for the Encouragement of Learning, by securing the Copies of Maps, Charts, and Books, to the Authors and Proprietors of such Copies, during the times therein mentioned ;" and also to an Act, entitled, “ An Act supplementary to an Act, entitled, An Act for the Encouragement of Learning, by securing the Copies of Maps, Charts, and Books, to the Authors and Proprietors of such Copies, during the times therein mentioned ; and extending the benefits thereof to the Arts of Designing, Engraving, and Etching Historical and other Prints."

JOHN W. DAVIS,
Clerk of the District of Massachusetts.

PREFACE.

The MERCANTILE ARITHMETIC has had greater success and a more extensive circulation than the author anticipated. And although he has not been concerned in revising or improving it, since the first edition was printed, and only slight alterations have been made by other hands, it is still regarded by many as a very useful work. He hopes that now, corrected, improved and enlarged, it will continue to be a convenient manual for merchants and others, engaged in trade, and that pupils, who are preparing for business, by thoroughly learning it, will acquire a readiness and accuracy in mercantile calculations, in which, persons, learned in other respects, are frequently deficient. As it is intended to be very practical, and adapted to the concerns of trade and commerce, by conveying a general knowledge of accounts and exchange, the numerous examples and exercises have been chiefly taken from actual occurrences.

Every one is bound by his duty to himself and others, to keep accounts; and in order to this, he must have some acquaintance with the systems of arrangement and method, which have been devised by experience. Irregular memoranda, are, from the difficulty of reference, almost useless. This consideration has led him to give a general outline of Book-keeping, comprehending, in his view, the necessary principles, in so plain a manner, that any one, by careful attention, may understand the true theory of accounts, and apply the principles to practice without much hesitation or difficulty. Convinced that no one need be at a loss to keep

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