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RECOMMENDATION.

The following is from the pen of Richard Cotter, Esq., formerly Professor of Mathematics and Natural Philosophy, in Baltimore College.

I have carefully examined Mr. M'Nevins' manuscript of the “UNITED STATES CALCULATOR,” and am happy to assert, that the various rules contained therein have been beautifully arranged, and that it contains a variety of matter useful to the student and accountant, not to be found in any Arithmetical work extant. Under these circumstances, I have no hesitation in saying, that it is a work of superior merit.

R. COTTER

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DEDICATION.

To the worthy instructers in the United States:

GENTLEMEN—Permit me to present to your consideration the following system of Arithmetic which is intended as another auxiliary to your pupils in the useful department of mercantile education. The plan of teaching exhibited in the following sheets being theory and practice combined, is different from all which have hitherto been published, and can be communicated by the principal to his pupil with that success which experience alone, will sufficiently demonstrate. The work is in dollars and cents, adapted to all sorts of business, and nothing appears obscure or mysterious, but all is made plain and easy. I remain gentlemen, yours respectfully,

JOHN M'NEVIN. Balto. Jan. 1, 1841.

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