FOR THE USE OF SCHOOLS, MEN OF BUSINESS, &C.

BY R. WISEMAN,
TEACHER OF ARITHMETIC, ETC. CUPAR IN FIFE.

ST ANDREWS:

PRINTED FOR THE AUTHOR,

BY J. MORISON, PRINTER TO THE UNIVERSITY;
AND SOLD BY R. MORISON & SON, PERTH; J. GUTHRIE
J. ELDER, J. DICKSON, BELL & BRADFUTE, EDIN
BURGH; BRASH & REID, GLASGOW; R. BARR,
GREENOCK; J. IMLACH, BANFF; AND
W. CHARNLEY, NEWCASTLE.

QA 35 W81

ENTERED AT STATIONERS HALL.