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Deduct, 20 tons at į cts. $0.05 Again, we find that į lb. is too of a ton 4480) 99.9975(==0.02

0.07

As before $1999.93 What will 297 yards come to at $4 per yd. Operation 30 yds.-=293

30 yds. at $4=$120.00 Deduct of $4.00 0.50

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$119.50 yds. 2. 30% at $2.40 per

Ans. $74.00 3. 1966 1.75

34.561 4. 0.80

35.50 5. 12. 3.15

39.77 6. 26 " 3.372 “

88.59 A merchant in Wilmington (Del.) bought the following bill of goods in Philadelphia for cash, and calculated to dispose of them, at 25 per cent profit.

First cost. 10 pieces Irish linen

236 yds. at 44 cts. $103.8+ 1 bale shirting muslin 400 6 15

60.00 19 pair shoes

1.75

33.25 12 66 boots

2.25

27.00 50 yards white flannel

44

22.00 50 ticking

10.00 120 bombazine

45

54.00

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$310.09

77.52;

To gain 25 per cent. add i

$387.611 TO MARK GOODS, assume some word containing 10 let

ters; suppose the word Perthamboy Let these ten letters be represented by each of the nine

digits, with a cipher, viz: in order to obtain private marks
for the retail price of the goods.—Thus,

The Irish linen was purchased for 44 cts.
To gain 25 per cent. add i 11

55 retail price.
Hence the private mark is hh.
In like manner, the shirting cost 15 cts.
To gain 25 per cent., add i 31

18/ retail price. Consequently it can be marked pb r-t. Again, the shoes cost

$1.75 per pair. To gain 25 per cent. add

0.433
$2.184 selling price.

e-pb r-t, private mark. The boots cost

$2.25 per pair. To gain 25 per cent. add

0.56
$2.81į selling price.

e.bp p-t, private mark. The flannel cost

44 per yard. To gain 25 per cent. add i 11

55 selling price.

The ticking cost
To gain 25 per cent. add i

hh private mark.
20 cts. per yard.
5

1

25 selling price.

eh private mark. The bombazine cost 45 cts. per yard. Add i to gain 25 per cent. 114

564 selling price.

ha.p-t. private mark.

PROOF.
yds.

marked. 10 pieces Irish linen 236 at 55c. ( hh ) $129.80

1 bale shirting muslin 400 at 18% ( pb r-t) 75.00 19 pair shoes at

$2.184 (e.pb r-t) 41.564 12 66 boots at

2.814 (e.bp p-t)

33.75 50 yards ticking

0.25 ( en ) 12.50 50 flannel

0.55 ( hh) 27.50 120 bombazine 0.564 ( ha p-t) 67.50

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As before, $387.611 1. Bought 260 yards double milled cassimere at $3.00 per yd. Required the private mark at a gain of 20 per cent. profit.

Ans. $936.00 Selling price $3.60, private mark by.ay."

2. Bought 50 pieces domestic muslin, each 29 yards, at auction, at 10 cents per yard, which I disposed of immediately at 10 per cent profit, what is the private mark," and the selling price?

Ans. 11c. And the private mark pp. .

CASE III.

per cwt.?

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1. What is the price of 5 cwt. 1 qr. 14 lbs. at $2.50

Ans. $13.435 cwt. grs. lbs. 2. 10 27 at $10.25 per cwt.

Ans. $108.26. 3. 7 3 19 at 4.15

32.861. 4. 16 2 O at 5.18

85.47. 5. 0 2 14 at 27.10

16.934. 1. At 69 cents per yard, what will 60 yards threequarters come to?

Ans. $41.911 2. At $1.46 per yard, what will 33 yards three-quarters come to?

Ans. $49.27. 3. At 437 cents per yard, what will 81 yards threequarters come to?

Ans. $35.77. 4. At $1.64 per yard, what will 104 yards, three-quarters, and 3 nails come to?

Ans. $172.093.

5. At 33} cents per yard, what will 63 yards of muslin come to?

Ans. $21.00. 6. At 31{ cents per yard, what will 40 yards come to?

Ans. $12.50. 7. At 93} cents per yard, what will 80 yards come to?

Ans. $75.00. 8. What will 3 yards, 3 quarters and 3 nails of cassinet come to at g of a dollar per yard? Ans. $2.46.

9. What will 65 yards, 2 quarters, and 1 nail come to at of a dollar?

Ans. $57.364. 10. What will 420 yards come to at 6 of a dollar?

Ans. $78.75. 11. What will 35 yards come to at io of a dollar?

Ans. $19.687. 12. What will 42 yards come to at to of a dollar?

Ans. $18.371. 13. What will 63 yards and 3 quarters come to at 16 of a dollar?

Ans. $19.921 14. Bought 200lbs. cheese at 9 c. pr. Ib. " $18.75.

15. Bought 12 bushels, 2 pecks, 4 quarts of apples at 33į cents

per
bushel?

Ans. $4.21. 16. Bought 12 gallons, 3 quarts, 1 pint of brandy at $1.05 per gallon?

Ans. $13.52 17. Bought 12 lbs. 14 ozs. of tea, at $1.37] cents per pound?

Ans. $17.70. 18. Bought 25 lbs. 12 ozs. of nutmegs at $3.25 cents per pound?

Ans. $83.68}, CUSTOM HOUSE CALCULATIONS. To secure the exact collection of duties imposed on certain articles of imported merchandize, and on the tonnage of vessels employed in commerce, the law provides that the cargoes of vessels employed, in foreign commerce shall be inspected, and weighed or guaged by the custom house officers, and certain allowances made on boxes, casks, &c. containing goods on account of leakage, break

1

age, &c.

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ALLOWANCES. Draft, is an allowance, made from the allowance of each box, cask, &c. on account of probable waste.

Tare is an allowance made for the weight of the box, bag, cask, &c. containing the goods.

Gross weight is the whole weight, including the weight of the box, bag, or cask, containing the goods.

Neat weight is the weight of any parcel of goods after the draft and tare have been deducted.

DRAFT. On a single box, &c. weighing 1 cwt. or 112 lbs. 1 lb. On weighing above 1 cwt.' and under 2 cwt. 2 lbs.

2 cwt. and under 3 cwt. 3 lbs.

3 cwt. and under 10 cwt. 4 lbs. 66 10 cwt. and under 18 cwt. 7 lbs. 66 18 cwt. and upwards,

9 lbs. TARE. Tare is computed on the remainder of any weight after the draft has been allowed.

On sugar in casks (except loaf) is 12 per cent.
On
in boxes,

15
On in bags or mats,

5 On cotton in bales,

2
On

in ceroons,
On Glauber salts in casks,

8
On nails in casks,

3

12
On 4 in bales,

5
On
4 in bags,

2
On sugar candy in boxes,

10
On twine in casks,

12
On
bales,

3
On cheese in hampers or baskets, 10
On
in boxes,

20
Op candles

8

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On pepper

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