Find the present worth of

(27.) £75 due 15 months hence at 5 per cent.

(28.) £263, 6s. 114d. due in 3 years 73 days at 4 per

cent.

(29.) £324, 6s. 14d. due 2 years 9 months hence at 31 per cent.

(30.) £495, 5s. due 64 days hence at 51 per cent. (31.) £810, 12s. 6d. due in 30 days at 4 per cent. (32.) £149, 8s. 4d. due in 49 days at 34 per cent.

(33.) A person owes a debt of £150 in 146 days; what sum would discharge it at present, allowing 5 per cent. interest?

(34.) What would be the present value of a legacy of £5000 to be paid 8 years hence, simple interest at 4} per cent.?

(35.) What is the difference between the true and the commercial discount on a sum of £200 due in 6 months at 4 per cent.?

(36.) How much does a banker gain who discounts a bill for £745 payable in 3 months at 5 per cent. ?

MISCELLANEOUS EXERCISES.

(1.) Find the cost of 1831 yards of cloth when 21 yards cost a guinea.

(2.) What should be the dividend on £1562 at 18s. 41d. in the £?

(3.) If the carriage of 3 cwt. for 150 miles is 4 guineas, what is the weight of a package which is carried 100 miles for £3, 13s. 6d. at the same rate?

(4.) Find the amount of £827, 8s. 4d. in four years at 33 per cent. per annum, simple interest.

(5.) Make out a bill for the following purchases: 10 lb. of beef at 7 d. per lb., 51 lb. of beef at 101d. per lb., 6 lb. of mutton at 8d. per lb., 14 lb. of cheese at 1s. 3d. per lb., 7 lb. of cheese at 8d. per lb., 4 lb. of biscuits at 3s. 44d. per lb.

(6.) A person after paying 7d. in the £ for incometax, has £408, 4s. 84d. What had he at first?

(7.) If 7 fires burning 10 hours a day consume 4 tons 10 cwt. of coal in 30 days, how much coal will be consumed by 20 fires in 12 days burning for 14 hours a day?

(8.) Find the simple interest on £5656, 5s. for 6 years at 4 per cent. per annum.

(9.) If 16 lb. of beef be worth as much as 171⁄2 lb. of veal, how many lb. of beef will be worth as much as a cwt. of veal.

(10.) 9456 articles were bought at 17s. 6d., and sold at £1, 2s. 9d. each. Calculate the profit by compound multiplication and by practice.

(11.) Allowing a discount of 15 per cent., what must be deducted from a bill amounting to £73, 10s. ?

(12.) Calculate by practice and proportion the dividend on £1709, 10s. at 13s. 8d. per £.

(13.) A clock strikes 156 times a day; how many

times does it strike in 3 years of 365 days each? Work this as an example in proportion.

(14.) Make out in proper form a draper's bill for the following articles: 10 yd. of long cloth at 9åd. a yd., 6 yd. of flannel at 2s. 24d., 15 yd. of ribbon at 1s. 3d., 7 yd. of silk at 4s. 6d., 6 yd. of muslin at 1s. 2d., 4 yd. of velvet at 12s. 6d., 13 yd. of linsey at

2s. 6d.

(15.) Find by practice or proportion the value of 21 acres 2 roods 15 poles at £7, 15s. 6d. per half acre.

(16.) The true discount on £566, 10s. for 9 months is £16, 10s.; find the rate per cent. per annum.

(17.) A dealer bought 2560 sheep at £2, 4s. 71d. each, and 500 oxen at 3 guineas a head. He sold 800 of the sheep at £2, 15s. 2d. each, and the remainder of the sheep at 45 shillings each. The oxen he sold at 70 shillings each; and his expenses in the transaction were £200. Did he gain or lose? And how much?

(18.) If 20 thalers make 3 sovereigns, 4 sovereigns 100 francs, each franc containing 20 sous, and each thaler 24 groschen; how many groschen are there in 600 sous?

(19.) An agent who is paid at the rate of 2 per cent. for collecting rents, receives £26, 2s. 6d. as his commission; what sum has he collected?

(20.) What sum of money is that which, if put out at interest at 3 per cent., will amount in 4 years to £2000?

(21.) In how many years at 3 per cent. will £560 yield £98 of interest?

(22.) Thirty-five women can do as much as 20 boys, and 16 boys as much as 7 men; how many women can do the work of 13 men?

(23.) If a postmaster is allowed 1 per cent. profit on selling postage-stamps, what is his gain on a sheet of 120 penny stamps?

(24.) A rate of 1s. 5d. in the £ was levied upon a parish, and produced £4814, 18s, 74d.; but the collector becoming a defaulter to the amount of £708, 1s. 61d., an additional rate was levied to make up this defici ency. How much was this in the £?

(25.) Find a man's earnings who spends 12 guineas in 35 days, and saves £100 per annum.

(26.) Make out the following bill: 13 lb. of beef at 9od. per lb., 71⁄2 lb. of mutton at 94d. per lb., 17 lb. of pork at 84d. per lb., 61⁄2 lb. of lard at 103d. per lb., 34 Ib. of suet at 8d. per lb., 9 lb. of lamb at 1s. 2d. per lb.

(27.) A bankrupt's debts are £1300, and his assets are £800. After payment of costs his creditors receive 6s. 5d. in the pound; what are the costs?

(28.) Find by practice the value of 7 tons 8 cwt. 2 qr. 18 lb. of cheese at £3, 14s. 8d. per cwt.

(29.) What quantity bears the same ratio to 5 yards 3 quarters 3 nails that 30 days 3 hours 29 minutes 29 seconds bears to 13 days 16 hours 51 minutes 35 seconds?

(30.) If £417, 18s. 4d. amount to £454, 9s. 81d. in 3 years 6 months, at simple interest, what is the rate per cent.?

(31.) A country-gentleman drinks a pint of port every day during the last 40 years of his life. What is the whole quantity drunk, and its value at 2s. per pint?

(32.) A grocer buys a chest of tea containing 180 lb. at 3s. 74d. per lb. If 10 lb. be spoiled, what does he gain by selling the remainder at 4s. 4d. per

lb.

(33.) £450 was borrowed on 1st January 1862 at 5 per cent. per annum. What sum would repay the debt on 20th October 1862?

(34.) A railway train, which travels at the uniform rate of 66 feet per second, leaves London at 9 o'clock. When will it reach Edinburgh, the distance from London to Edinburgh being 405 miles?

(35.) What is the true discount on £322, 2s. 103d. due in a quarter of a year, interest being reckoned at 5 per cent. per annum?

(36.) A person pays £550 for a bill of £605 due 2 years hence; what is the rate of interest?

(37.) Make out the following bill: 31 lb. of tea at 2s. 8d. per lb., 1 lb. of coffee at 1s. 8d. per lb., 6 lb. of loaf-sugar at 5d. per lb., lb. of butter at 1s. 5d,

per lb. How much change out of £1 should the purchaser receive?

(38.) Find the difference between the discount allowed at 5 per cent. on £812 paid 3 months before it is due, and the interest charged for the loan of the same sum for the same period at the same rate.

(39.) If 25 men can do a piece of work in 12 days, working 10 hours each day, how many hours a day must 27 boys work in order to complete the same in 36 days, the hour's work of a boy being half that of a man?

(40.) If a family of nine people can live comfortably in Switzerland for 1000 guineas a year, what should it have cost seven of them for five weeks in Paris, during the Exhibition, supposing prices to be 2 times what they are in Switzerland?