3. Imported 4 pipes of oil, containing 480 gallons, which cost me 5s. 5d. P gallon; paid for freight 4s. pipe, duty 6d. gallon, porterage Is. pipe: what must I sell it for gallon to gain 12 ' cent.? Answ. 6s. 8d. 4. Bought 150 casks of butter, wt. neat 320 C. 2qrs. 14. at 23s. 8d. Cwt. paid custom Id. cask; porterage 2d. Cat; the cellarage came to 17. 15s. cooperage 11. 14s. 41d. when I sell them for 416. 16s. 3d. the whole' Cwt. and cent. what do I gain upon Answ. I gain 327. 1s. 3d. upon the whole; 28. C. and 8 cent. 5. Bought 200 carcases of beef, wt. neat 850C. 2qrs. at 6s. 6d. C. and salted them up in 400 barrels which cost 25. 9d. a piece; paid for 50 barrels of salt, at 20s. barrel; paid for salting, labourers, &c. 4l. Os. 1d. Now I want to know what I barrel stands me in? Answ. 19s. 34d. 6. Shipped for Bristol 20 packs of bay yarn, which cost me 4087. 10s. paid for 50 yards of canvas, at 7d. ' yard; for packing 5d. P pack; porterage to the quay 4d. pack; for licence, duty and other port charges, 51. 13s. 4d. fighterage, 118. 2d. I desire to know what it stands me in pack on board? Answ. 201. 16s. 114d. 7. Imported from Spain 10 tun of wine, at 10%. hogshead; paid duty here 1s. Id. gallon; freight 15s. tun; the charges for lighterage, porterage, &c. came to 117. 98. a storm arising, one pipe containing 126 gal. lons was thrown overboard: what doth the remainder stand me in 'gallon; how must I sell it hogshead to gain 10 cent. and what do I gain by the whole at that Answ. The remainder 4s 7d. rate? must sell it at 157. 178.71d. the whole 541. 17s. 3d. gallon; I hogshead; and gain by CHAP. III. Of ALLOWANCES on the WEIGHT of GOODS called TARE TARE and TRETT. ARE is the weight of the cask, barrel, box, wrapper, &e. viz. whatever goods are packed in, or an allow ance in consideration thereof. Trett Trett is an allowance to retailers on account of waste, or the small draughts they sell by. Gross weight is the weight of the commodity together with that in which it is packed without any deduction. Neat weight is the remainder after all allowances are deducted. I. OF INVOICE TARE. Rule. Add the gross weights into one sum, and the tares into another. Then subtract the total tare from the whole gross, and the remainder is the neat weight, Examples. 1. What do 4 barrels of indigo come to, at 38. 4d. t. No, and wt. as follows, viz. 2. What do 6 hogsheads of tobacco come to, weight gross 35C. Oqrs. 95. tare of all 556. at 47. 15s. 10d. Answ. 1441. 6. 1중좋다. Cwt.? R 3. 3. Bought .viz. 3. Bought 2 hogsheads of sugar, at 35s. PC. neat, II. When the tare or trett is so much bag, bale, &c. multiply the tare of one by the number of bags, bales, &c. the product is the whole tare. 5. What's the amount of 16hhds. of tobacco, qt. gross 86C. 2qrs. 14b. Tare hhd. 100 at 31. 15s. 10d. Cwt.? 6. 70 Bales of Smyrna silk, each 317. gross; tare bale 16. at 16s 8d. b. neat? Answ. 175581. 6s. 8d. 7. What's the value of 14 hhds. of tobacco, weighing gross 89C. 2 qrs. 17; tare 100. Phogshead, at 93d. b. neat? Answ. 3511. Os. 9åd. 8. Sold 4 casks of indigo, wt. gross ISC. 2 qrs. tare 37b. cask, at 4s. 6d. b. what do they amount to? Answ. 4321. 18s. (d. 9. What's the amount of 4 hogsheads of tallow, viz. Answ. 391.4s. 3 d. 10 9 0 12 III. When the tare or trett is so much Cwt. gross. Divide the pounds tare into aliquot parts of a Cwt. and take that part out of the gross, the quotient is the whole tare, which subtract from the gross, &c. Otherwise: If the tare or trett be a small number as 1, 2, 3, multiply the Cwt. gross by the pounds tare or trett, and for the quarters and pounds take parts of the tare or trett. 10. What cost 12 butts of currants gross 7 Cwt. I qr. 10b each butt, tare 16. Cwt. at 32s. 6d. neat? C. gr. fb. Cwt. 9 7 6 1 qr. 40 0 £.122 13 51 8 14 From 8) 0 15 111604 73 gr. b. 2 33 1 27Co.7)2 03 0 63 16 3 Take 11. What is the price of 30 barrels of figs, wt. gross 75C. 3qrs. 14 tare 14. Cwt. at 18s. 6d, Cwt.. neat. Answ. 611. 8s. 23 d. 12. 8 Bags of pepper, wt. gross 21Cwt. 3qrs. 15: tare 4 Cwt. at 113. neat ?. Answ. 1151. 14s. 2,7d.. 13.50 Casks of butter, weight gross 202 Cwt. 3qrs 14 tare 2015 Cwt. at 19s. Cwt. neat? Answ. 1581. 6s. 833d.. 14. What come 4 hogsheads of sugar to, weight 43 Cit. 3 qrs. 21, gross, tare 12 Cwt. neat? Cwt. at 21. 15s. 4d. p Anw. 1081. 10s. 8d. OF TRETT. RETT in London is an allowance of 4 in 104. Tafter the tare is deducted, on goods subject to waste which is part of the remainder. In Cork they allow 1 out of every Cwt. of the gross weight of all goods, except beef, butter, hides and wool. and on these they make the following allowances: Butter, 2 on every large cask; Wool 8th for every 20 stone, viz. stone in 20 stone is; but in Dublin, and parts adjacent, they allow 8 T ་་ for every 3 Cwt. or 21 stone, which is after the tare is deducted.. 1. Two hogsheads Cwt. out of does it come to ?: of tallow weight as the gross, and at 30s. Answ. 291.5s. 123d. followeth, trett: Cwt, what |