of oil for £640, it leaked out 48 galls.; at what rate must he sell it per gall. so as to be no loser by it? Ans. 13s. 4d. 21. A trader bought 100 lb. of tea at 5s. 6d. per lb., but finding it of inferior quality, he is willing to lose £2, 10s. on the whole; at what rate must he retail it per oz.? Ans. 3 d. 22. If 30 galls. of water in 1 hour fall into a cistern containing 200 galls., and there run out 22 galls. in 1 hour; in what time will the cistern be filled if both the cocks keep running? Ans. 26 hr. 40 min. 23. How long would it require to count five hundred millions of money at the rate of £100 per minute, without intermission? Ans. 9 yr. 187 da. 5 hr. 20 min. 24. Westminster Hall is the largest room in the world unsupported by pillars, being 275 ft. long, and 74 broad; what would be the expense of laying the floor with marble at 12s. 6d. per sq. yd. ? Ans. £1413, 3s. 10d. . 25. A woman bought 120 eggs at 2 a-penny, and as many at 3 a-penny, and sold them again at the rate of 5 for twopence; what did she gain or lose by the sale? Ans. Lost 4d. 26. If a cock which discharges 5 galls. per minute, empties a cistern in 12 hours; how much per minute does one discharge which empties the same in 50 minutes? Ans. 72 galls. 27. Divide £24501 by 40%. Ans. £60, 12s. 11d. for 28. If Janet spin a bundle of yarn in 16 days, and Anne the same quantity in 12 days; in what time will both finish a bundle? Ans. 69 days. 29. Four masons, A, B, C, D, engaged to finish a wall in 7 weeks, for £26, 3s. 44d.; required the share of each, A having been absent 2 days, B 3, and C 5? Ans. A's share £6, 12s. 6d., B's £6, 9s. 2 d., C's £6, 2s. 6d., and D's £6, 19s. 1 d. 30. How many seconds are contained in the month of April? Ans. 2592000 sec. 31. How many days from 1st Jan. to 3d Oct. 1820? Ans. 276 days. 32. How many days from 3d April 1831 to 4th May 1833? Ans. 762 days. 33. Required the weight of a half-crown when 66s. weigh 1 lb. Ans. 9 dwt. 2 gr. 11. 34. Required the weight of 20 millions of pounds in silver, at 5s. 6d. per oz. avoirdupois. Ans. 2013 ton, 19 cwt. 1 qr. 2 lb. 3 oz. 1. 17 35. How often would a wheel of 18 feet of circumference turn in running betwixt Edinburgh and Glasgow, the distance being 44 miles? Ans. 12557 36. How many pints of water must be mixed with 100 pints of wine at 3s. per pint, so that the whole may be sold at 2s. 6d. per pint? Ans. 20. 37. A and B barter; A has 160 stones of candles at 4s. 6d. per stone, for which B gives him £15 in money, and the rest in butter at 8d. per lb. ; how much butter did A receive? Ans. 5 cwt. 2 qr. 14 lb. 38. How much cloth at 6s. 8d. per yd. ought to be given in barter for 13 cwt. 2 qr. of sugar, at £3, 2s. 6d. per cwt.? Ans. 126 yd. 2 qr. 1 nl. 39. If the expenses of building a church that holds 2400 persons amount to £1600, and if of the seats are let at 3s. 6d., 4 at 2s. 6d., at 1s. 6d., and the remaining at ls.; how much per cent. do the heritors receive for their money, after paying their minister yearly £120 of stipend? Ans. £8, 8s. 9d. 40. If 25 masons build a wall 1440 ft. long, 51 high, and 8 thick, in 225 days, in what time will 98 masons build a wall 2160 ft. long, 75 high, and 9 thick? Ans. 142 days 10 hr. 33 min. 3. 41. If yd. cost £7, what cost 5 yd.? Ans. £5, 8s. 104d. Z. 42. If of a ship be worth £273, 2s. 6d., what is of her worth? Ans. £227, 12s. 1d. 2 43. What must be paid for 104 oz. at the rate of 5 s. per lb. troy? Ans. 5s. 1o. 44. Suppose £2 and 3 of of a pound sterling of of a yd. of cloth, how much will of a yd. cost? Ans. 9s. 44d. will buy 3 yd. and 45. A can perform a piece of work in 5 days, B in 6, and C in 8; in what time will they perform it together? Ans. 2 days. 46. A merchant bought a cwt. of sugar for £3.85, and intends to gain 1d. on each lb.; at what rate must he retail it per lb. ? Ans. 9 d. 47. A grocer bought 3 cwt. I qr. 14 lb. of sugar, at £034375 per lb., and sold it in wholesale for £16-5375; what did he gain or lose by the bargain, and how much per cent.? £3, 10s. 10d.; and £27 per cent. Ans. Gained 48. A stationer sold quills at 11s. a-thousand, by which he cleared 3 of the money; but growing scarce, he raised them to 13s. 6d. a-thousand; what did he clear per cent. by the latter price? Ans. £96, 7s. 3d 49. If I buy sugar at 8d. per lb. and sell it at 9d., what is my gain per cent. ? Ans. £12, 10s. 50. Divide £1 in proportion to the fractions,, and? Ans. 9s. 2 d. 1; 6s. 1 d. 153; 4s. 74d. 13. 51. Divide 9885 pounds' worth of goods among four traders, A, B, C, and D, in such proportion that they may realize the same clear gain: A charging 3d. of profit per shilling, B 4s. per pound; C buying at 12s. 6d. and selling at 15s. 3d.; while D buys at £1, 0s. 10d. and sells at £1, 7s. 4d., giving 6 months' credit, or a discount of £2 per cent. for ready money. Ans. A's share= £2310; B's £2887, 10s.; C's = £2625; D's = £2062, 10s. Gain of each £577, 10s. = MENTAL CALCULATION. MULTIPLICATION TABLE. 13 14 15 16 17 18 19 20 21 22 23 24 226 28 30 32 34 36 38 40 42 44 46 48 3 39 42 45| 48| 51| 54|57| 60 63 66| 69 72 4 52 56 60 64 68 72 76 80 84 88 92 96 5 65 70 75 80 85 90 95 100 105 110 115 120 6 78 84 90 96 102|108|114|120|126|132|138|144|| 7 91 98 105|112|119|126|133|140|147|154 161 168 8 104 112 120|128|136|144|152|160|168|176|184|192 9117 126 135 144 153 162 171|180|189|198|207|216 |12|156 168 180 192 204 216|228 240|252|264|276|288|| |