pounds, because 20s. is a pound; if there be a remainder set it down under the column for shillings, and carry the quotient to the pounds, the pounds added up above 10 as in common addition, will give the result required.

REDUCTION DESCENDING.

RULE 1.-Pounds multiplied by 20 are shillings, shillings multiplied by 12 are pence, pence multiplied by 4, are farthings.

20.

66 10.

Q. What are shillings added above?
Q. What are pounds added above?

Q. How do you bring pounds, shillings, pence and farthings to farthings?

A. The pounds I multiply by 20, by Rule 1st, and add in the shillings, (if any,) the shillings I multiply by 12, to bring them to pence, the pence I multiply by 4, to bring them to farthings.

REDUCTION ASCENDING.

Q. How is this kind of Reduction performed?
A. By Division.

Q. What is the rule, Rule 2d.

A. Farthings divided by 4 are pence,

d.

EXAMPLE.-Bring 30096 farthings to pounds.

Bring 96000 farthings to pounds.

Bring 19199 farthings to pounds.

RULE. AS 4 farthings make 1 penny, 4 will be a common denominator, and in the above example, where 7 pence is the subtrahend, and 6 pence the minuend, you take 7 from 12, and the remainder is 5, which added to 6 in the minuend make 11 pence, which set down as the

difference in the pence column, then carry 1, because you speak of 12 to the shillings, 1 carried to 18, make 19; 19 from 19 leaves 0: then subtract the pounds, as in common subtraction.

From
Take

1998 17 62
1348 15 91

From 198 17 81
Take 139 19 11

I have a purse of money containing £100 2s. 41⁄2s, if I take out £60 7s. 8 d. what sum will be left?

Ans. £939 14s. 7ąd.

FEDERAL MONEY.

Lent a man $400, he now returns $211.12 cts. how much is unpaid? Ans. $188.871.

My carpenter's bill rendered this day is $110.95 cts. I paid him $90.103, how much is the balance due him? Ans $20.844.

ADDITION OF COMPOUND NUMBERS.

Q. What is the object of adding compound numbers? A. To unite parts of the same denomination in such a manner that their units may stand under each other. Q. Where do you begin to add?

A. At the right hand column.

Q. Why so?

A. Because the addition of compound numbers depends on the same principles, as, that of simple numbers. Q. How do you proceed?

A. By adding separately the sum of each column, always recollecting how many parts of each denomination it takes to make one of the next higher.

Q. By what do you divide the amount?

A. By as many of that denomination as will make one of the next greater, as before.

Q. After dividing, if there should be a remainder, how do you proceed?

A. The remainder is set down, and the quotient pro

duced by dividing, carried to the next highest denomination. In this manner, the process is continued until all the denominations have been added up.