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Multiply first by the unit figure, 3. Then, as 24, the remaining figures in the multiplier, is a multiple of 3, multiply the first product, 139692, by 8, which is 1117536. The unit figure of this product being written in the place of tens, makes the whole of this last product the same as 240 times the multiplicand. The sum of the partial products is 243 times the multiplicand.

EXAMPLES.

12. Multiply 428677 by 328. 13. Multiply 567894 by 427. 14. Multiply 678969 by 369. 15. Multiply 456784 by 728. 16. Multiply 734567 by 639.

124. To divide by any of the numbers in the preceding table,

RULE. Multiply by the denominator of the fraction, and point off from the right of the quotient for a remainder as many figures as there are ciphers in the

numerator.

EXAMPLES.

17. Divide 4675 by 31. 18. Divide 5789 by 81. 19. Divide 6542 by 163. 20. Divide 7345 by 331. 21. Divide 8456 by 3331.

22. Divide 8796 by 61. 23. Divide 9234 by 124. 24. Divide 9541 by 5. 25. Divide 9645 by 25. 26. Divide 9846 by 125.

What is the rule for dividing when the divisor measures 10, &c. ?

FEDERAL MONEY.

SECTION VIII.

125. THE Currency of the United States is styled federal money.

126. The denominations of federal money are eagles, dollars, dimes, cents, and mills.

127. The coins are made of gold, silver, and copper.

128. The gold coins are the double eagle, the eagle, the half-eagle, the quarter-eagle, and the dollar.

129. The silver coins are the dollar, the half-dollar, the quarter-dollar, the dime, and the half-dime.

130. The copper coins are the cent and the half

cent.

OBS. Coin is a piece of metal stamped with certain figures or characters by the authority of government.

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It is now almost the universal practice in the United States to keep accounts in dollars, cents, and mills.

OBS. The mill is seldom regarded, except when great accuracy is required.

131. As the dollar is considered the unit or whole number, and cents and mills decimals, federal money may be added, multiplied, subtracted, and divided, in the same manner as decimals.

What is the currency of the United States styled? What are its denominations? What are the coins? Of what is each made ?

REDUCTION OF FEDERAL MONEY.

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132. RULE. Dollars may be reduced to cents by annexing Two ciphers.

Dollars may be reduced to mills by annexing THREE ciphers.

Cents may be reduced to mills by annexing ONE cipher.

Dollars and cents may be reduced to cents by removing the decimal point to the left of the dollars.

Cents may be changed to dollars by pointing off the Two right hand figures.

Mills may be changed to dollars by pointing off the THREE right hand figures.

Mills may be changed to cents by pointing off ONE figure on the right.

133. As pointing off two figures is the same as dividing by 100, and pointing off one figure the same as dividing by 10, the figures pointed off will be the same as the dividend, (ART. 31.)

EXAMPLES.

1. Reduce $75 to cents.

3. Reduce $110 to mills. 2. Reduce $96 to cents. 4. Reduce $871⁄2 to mills.

5. Change 144 cents to dollars.
6. Change 1605 cents to dollars.
7. Change 6456 mills to dollars.
8. Change 1790 mills to dollars.

ADDITION OF FEDERAL MONEY.

134. RULE. Write the numbers under each other, dollars under dollars, cents under cents, &c., and add as in whole numbers.

PROOF. The same as in addition of whole numbers.

How are dollars reduced to cents? How to mills? How are cents reduced to mills? How are cents changed to dollars? How are mills changed to dollars? What is the rule for addition of federal money?

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OBS. As cents occupy the places of tenths and hundredths, when there is but one figure expressing cents, a cipher must be prefixed to it.

EXAMPLES.

9. What is the sum of $84 and 15 cts., $97 and 9 cts., $137, 12 cts., and 9 mills?

10. What is the sum of $19, 6 cts., and 4 mills; $76, 7 cts., and 8 mills; $275, 10 cts., and 1 mill?

11. What is the sum of $1756, 4 cts., and 9 mills; $196, 7 cts., and 8 mills; $550, 5 cts., and 5 mills; $730, 17 cts., and 7 mills?

12. What is the sum of $1375, 10 cts., and 1 mill; $13, 75 cts., and 3 mills; $7, 3 cts., and 6 mills; $14, 8 cts., and 2 mills?

MULTIPLICATION OF FEDERAL MONEY.

135. RULE. Multiply as in whole numbers, and point off from the right of the product as in multiplication of decimal fractions.

PROOF. The same as in multiplication of whole numbers.

EXAMPLES.

13. What will 75 yards of cloth cost at $5.50 per yard?

14. What will 156 barrels of apples cost at $2.375 per barrel?

15. What will 344 pounds of cheese amount to at 6 cts. per pound?

16. What cost 436 bushels of wheat at $11 per bushel?

17. What cost 5750 feet of land at 7 cents per foot?

18. What cost 76 bushels of potatoes at 33 cents per bushel?

19. What cost 86 acres of land at $45.375 per acre ? What is the rule for the multiplication of federal money?

SUBTRACTION OF FEDERAL MONEY.

136. RULE. Write the numbers under each other, dollars under dollars, cents under cents, &c., and subtract as in whole numbers.

PROOF. numbers.

The same as in subtraction of whole

EXAMPLES.

20. From $96.125 take $75.374.

21. From $116.013 take 99.101.

22. From $137, 6 cts., take $39, 7 cts., and 4 mills. 23. From $561, 9 cts., take $396, 14 cts., and 9 mills.

24. From $856, 10 cts., take $703, 9 cts., and 7 mills.

25. From $937, 5 cts., take $364, 15 cts., and 5 mills.

DIVISION OF FEDERAL MONEY.

137. RULE. Divide as in whole numbers, and point off from the right of the quotient, as in division of decimal fractions.

PROOF. The same as in division of whole numbers.

EXAMPLES.

26. If 27 pounds of sugar cost $1.635, what will 1 pound cost?

27. If 56 barrels of flour cost $275.75, what will 1 barrel cost?

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28. If 3242 feet of land cost $2825.75, what will 1 foot cost?

29. At $0.40 per yard, how many yards of calico can be bought for $15.56?

What is the rule for the subtraction of federal money? What is the rule for division ?

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