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(128.) 9 ac. 2 ro. 27 po. at £3, 10s. per ac.
(129.) 5 ac. 3 ro. 12 po. at £3, 11s. 8d. per ac.
(130.) 7 ac. 2 ro. 19 po. at £7, 16s. 8d. per ac.
(131.) 8 ac. 3 ro. 5 po. at £1, 12s. 6d. per ro.
(132.) 4 ac. 3 ro. 35 po. at £1, 5s. 10d. per ro.
(133.) 6 gal. 2 qt. 1

(134.) 17 gal. 3 qt.

pt. at 6s. per gal.

pt. at 17s. 10d. per gal.

(135.) 11 qr. 6 bush. 2 pk. at £2, 17s. 4d. per qr.

(136.) 143 qr. 7 bush.

pk. at £2, 16s. per qr.

(137.) 38 yd. 3 qr. 3 nl. at 12s. 4d. per yd.

(138.) 27 yd. 2 ft. 10 in. at £1, 8s. 6d. per yd. (139.) 9 wk. 3 da. at 17s. 24d. per wk.

(140.) 12 cub. ft. 1296 cub. in. at £1, 16s. per cub. ft.

(141.) A workman earns 3s. 6d. a day; what will he earn in 313 days?

(142.) What will be the price of 236 quarters of wheat at 56s. 9d. a quarter?

(143.) A bankrupt whose debts amount to £1345 pays Ss. 10d. in the £; find the amount of his assets.

(144.) Find the dividend on £276, 14s. 8d. at 13s. 4d. in the £.

(145.) A contractor employs 150 men at 22s. 9d. a week; how much money will he require to pay a fortnight's wages?

(146.) A cask of liquid contains 12 gallons 3 quarts 1 pint; what is the value of the liquid at 5s. 6d. the gallon?

(147.) Ascertain the cost of 17 cwt. 3 qr. 171⁄2 lb. at £5, 17s. 4d. per ton.

(148.) What is the value of 27 yd. 3 qr. 1 nl. of cloth at £2, 5s. 4d. per yard?

(149.) What will 7328 articles come to at £1, 10s. 41d. each?

(150.) A farmer has two farms. The first, which contains 137 ac. 2 ro. 25 po., is rented at £7, 3s, 4d.

per acre; and the second, which contains 252 ac. 1 ro. 5 po., is rented at £4, 16s. 8d. per acre. What rent should he pay for the two?

(151.) What is the sum of the values of 42123 articles at £4, 15s. 7 d. each, and of 4935 articles at £2, 15s. 4 d. each?

(152.) What should a man pay who buys 591 sheep and 57 oxen, the price of a sheep being £2, 16s. 91d., and of an ox £11, 13s. 6d. ?

(153.) A bankrupt, whose liabilities are £3236, 17s. 6d. can pay 13s. 10d. in the £; what are his assets?

(154.) What must be given for a gold snuff-box weighing 11 oz. 19 dwt. 16 gr. at the rate of £4, 3s. 9d. per ounce?

(155.) Calculate the duty on 356 cwt. 3 qr. 16 lb. of foreign white clayed sugar at 12s. 10d. per cwt.

(156.) Find the cost of 8172 yards at £3, 13s. 4d. a yard.

(157.) What would it cost to make 11 miles 3 furlongs 55 yards of railway at the rate of £3250 a mile?

(158.) If the price of a ton of iron be £7, 15s. 6d., what should 132 tons cost?

(159.) Find the value of 3 pockets of hops, each weighing 1 cwt. 3 qr. 14 lb., at £3, 12s. 6d. per cwt.

(160.) If gold costs £3, 17s. 10d. per oz., what is the value of 10 lb. 11 oz. 16 dwt. 8 gr. ?

(161.) What will 2 tons 5 cwt. 2 qr. 16 lb. cost at £113, 3s. 4d. a ton?

(162.) Find the value of 245 things at £3, 19s. 9 d. each; and of 12 ac. 1 ro. 8 po. of land at the rate of £3, 6s. 8d. the acre.

(163.) Required the cost of 84g cwt. of sugar at £12, 11s. 8d. per cwt.; and of 23 lb. 4 dwt. of silver at 8s. 9d. the ounce.

(164.) If a wall costs £215, 8s. 4d. per mile, what will it cost for a park the boundary of which is 17 miles 3 furlongs 118 yards?

(165.) A contractor agrees to supply a garrison with 1000 cwt. of meat at 51d. per lb.; what will be his gain if he buys the meat at £2, 4s. 4d. a cwt.?

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10

Bought of CHARLES HOWELL.

15 yards velvet at 25s. 6d. per yd.
black silk at 12s. 6d. per yd.
black crape at 4s. 9d. per yd.
merino at 3s. 6d. per yd.
ribbon at 1s. 10d. per yd.

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16 thread lace at 4s. 7d. per yd.

(4.)

Mr GEORGE DICKSON

(5.)

(6.)

Glasgow, 1st August 1869.

Bought of ROBERT HAMILTON.

5 dozen sherry at 42s. per doz.

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port at 78s. per doz.
claret at 30s. per doz.
champagne at 84s. per doz.

3 gallons whisky at 18s. per gal.
2 casks beer at 22s. per cask.

Mrs HART

Leith, 10th October 1869.

Bought of THOMAS JAMIESON.

12 lb. of mutton at 81d. per lb.

11 at 9d. per lb. beef at 1s. 2d. per lb.

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at 8d. per lb.

pork at 6d. per lb.

sausages at 10d. per lb.

Oxford, 15th November 1869.

Mr EDWARD GRIFFITH

Bought of SAMUEL WILKINS.

3 reams yellow-wove foolscap at 12s. 6d.

2 copying letter-books at 15s.

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Gillott's bank pen at 4s. 6d. 4 dozen Rowney's drawing pencils, H.B., at 3s. 6 quarts Perth office ink, at 2s.

1000 cream-laid envelopes at ls. per 100.

(7.) Make out in proper form a draper's bill for the following_articles: Manchester, 29th July 1869.-Mrs Andrew Drummond bought of James Williamson, 13 yards of ribbon at 1s. 44d. per yd., 47 yards of calico at

81d. per yd., 2 dozen pairs of gloves at 3s. 8d. per pair, 5 table-cloths at a guinea and a half each, 25 reels of cotton at d. each.

(8.) Liverpool, 20th April 1869. Mr William Palmer bought of David Black, 7 tons of coals at 19s. per ton, 25 cwt. of small wood at 1s. 4d. per cwt., 21 tons of rags at 19s. 2d. per ton, 15 score of potatoes at 1s. 1 d. per score, 17 stones of salt at 21d. per stone, 81 tons of hay at £5, 17s. 6d. per ton.

(9.) Dundee, 10th June 1869.-Mr Peter Nichol bought of George Laing, 19 lb. of beef at 9d. per lb., 131 lb. of mutton at 9d. per lb., 9 lb. of mutton at 91d., 62 lb. of lamb at 11d., 174 lb. of beef at 10d., and 31 lb. of suet at 81d.

(10.) A farmer's wife sells 5 dozen eggs at 11d. per doz., 10 chickens at 9d. each, 124 lb. of butter at ls. 7d. per lb., 2 cwt. of cheese at 56s. per cwt. Make out a bill shewing how much she has received.

(11.) Bristol, 2d September 1869.-Mr Thomas Maclagan bought of Henry Oliver, 3 quires of sandpaper at 1s. 6d. per quire, 11 lb. of composite candles at 84d. per lb., 7 lb. of raisins at 5d. per lb., 3 tins of mustard at 1s. 5d. per tin, 84 lb. of cocoa at 1s. 1d. per lb., 1 dozen bars of soap at 8d. per bar.

(12) London, 15th October 1869.- Mr Patrick Thornton bought of John Taylor, 24 cwt. of magnesia at £2, 9s. per cwt., 2 cwt. of gum alb. at £3, 10s. per cwt., 7 tons of olive oil at £45 per ton, 35 carboys of sulphuric acid at 8s. 9d. per carboy, 17 reams of brown paper at 2s. 41d. per ream, 25 tons of palm oil at £27, 10s. per ton.

(13.) Dublin, 19th October 1869.-Mrs Green bought of Jacob Clark, 31 ells of Holland at 5s. 8d. per ell, 39 yards of Irish cloth at 2s. 4d. per yd., 17 yards of muslin at 7s. 24d. per yd., 131 yards of cambric at 10s. 6d. per yd., 25 yards of linen at 2s. 5d. per yd.

(14.) Leeds, 18th September 1869.-Mrs Robert Wright bought of Andrew Perry, 10 lb. of raisins at 104d. per lb., 4 lb. of nuts at 2s. 4d. per lb., 15 lb. of figs at 3s. 6d. per lb., 8 lb. of figs at 11d. per lb., 5 lb. of currants at 8d. per lb., 120 oranges at 74d. per halfdozen.

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