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1. A merchant on settling his account, finds he owes A 60l. B 1561. C D 2641, and E 271. I demand how much he owes in all ? Answ. 5071.

2. A merchant sends his clerk with the following bills for payment, viz. one on I. J. for 60. one on A. B. for 841. one on C. D. for 1677. one on D. S. for 1257. and one on E. F. for 500l. I want to know the sum he received in all? Answ. 9361.

3. Bought 8 casks of indigo, N°. 1, 210. No. 2, 196. No 3, 4, 5, 2055 each; N°. 6, 184. No.7, 225. and No. 8, 1745. How many pounds did the whole 8 casks contain? Answ. 16041b.

4. A linen draper bought 10 bales of linen cloth, con taining as follows, viz. Ño. 1, 2, 367 yards each, No. 3, 4, 5, each 407 yards; N°. 6, 7, 8, each 288 yards; N°. 9, 10, each 300 yards. I desire to know how many yards he bought in all ? Answ. 3419.

5. A certain man being asked his age, answered, I have 7 sons, and between the birth of each was two years, at

the

the age of 21 I had my eldest son, which is now the age of my youngest; it is required to tell his age e?

Answ. 54 years old.

6. A vintner buys 6 pipes of brandy, containing 120 gallons, 118, 125, 121, 127, and 119. How many gallons did he buy in all?

Answ. 730.

7. How many days in a whole year?

8. If from the creation to the flood was 1650 years; from the flood to the vocation of Abraham 427; from the vocation of Abraham to the founding of the temple 1010; from that to the foundation of Rome 266; thence to the birth of Christ 752; and since that 1809 years; how long is it since the creation? Answ. 5914 years.

9. How many strokes doth a regular clock strike in a week? Answ. 1092.

10. The lesser of two numbers is 276, the difference between them 96: how much is the greater?

Answ. 372.

11. What day of the year was the 27th of the 8th month, August 1765? Answ. 239th.

12. What day of the year was the 21st of the 6th month June 1764 Answ. 173rd.

13. If from Dublin to Naas be 14 miles; from Naas to Castledermot 19; from thence to Carlow 5; from Carlew to Kilkenny 18; thence to Clonmel 24; thence to Kilworth 23; and from Kilworth to Cork 18; how many miles then is it from Dublin to Cork ? Answ. 121

miles.

14. Suppose the distance from Dublin to Holyhead is 60 miles; from Holyhead to Chester 87; from Chester to Whitchurch 20; from Whitchurch to Newport 20; from thence to Ivessey-bank 9; from thence to Meredon 34; from Meredon to Coventry 6; thence to Daventry 20; thence to Towcester 12; thence to Stoney-Stratford 8;

from

N. B. The number of days in the several months in the year by some authors, are comprized in the following lines:

Thirty days are in September,

In April, June, and in November ;
February hath twenty-eight alone,
And all the rest have thirty-one.
Now sum them up and let us hear
How many days in att the year.

Answ. 365,

from Stoney-Stratford to Dunstable 18; thence to St. Albans 13; and thence to London 21: How many miles is it from Dublin to London? Answ. 328 miles. 15. Find how many years it was from the creation of Adam to the universal deluge; by the 5th chapter and 6th verse of the 7th chapter of Genesis. Answ. 1656 years.

SUBTR

CHAP. III.

SUBTRACTION.

UBTRACTION is the taking a lesser number from a greater, and thereby finding the remainder or dif

ference between them.

To prove Subtraction.

Rule.

Add the remainder to the lesser given number, and if the sum come the same with the greater given number, the work is right.

2

3

TABLE of SUBTRACTION.

1 2 3 4 5 6 7 8 9

0 1 2 3 4 3 0 7 8

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The manner of using this table is the same with that of addition, only instead of adding the. figures together, subtract them.

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Questions and Practical Examples.

2. What is Subtraction?

A. Subtraction from a greater take a less,

And thereby shews the difference or excess.
2. How are the numbers to be placed?
A. The less beneath the greater we dispose,
Units and tens in correpondent rows.

2. How is Subtraction performed?

4. Take ones from ones, and tens by tens decrease, If still the figures to subtract are less ;

But

But if the lower figure's greater, then
The lower figure we deduct from ten,
To what remains the upper figure add,
The just remainder of that place is had;
To the next lower figure carry one,

And thus from place to place the work is done,

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2. 1. A vintner bought 20 pipes of brandy, containing 2459 gallons, and sells 14 pipes containing 1680 gálJons: How many pipes and gallons has he unsold ?

Answ. 6 pipes, containing 779 gallons.

2. 2. A merchant bought 564 tauned hides, weighing 16800. sells thereof 260 hides, weight 7809. How many hides has he unsold, and what do they weigh?

Answ. 304 hides, containing 8991fb

2. 3. Suppose Cork, Clonmel and Dublin, lie in a straight line, and the distance between Cork and Dublin is 121 miles, and from Cork to Clonmel is 41 miles. I demand the distance between Clonmel and Dublin? Ans. 80 miles.

2. 4. How long is it since the happy revolution which happened in the year 1688, we are now in the year 1812? Ans. 124 years.

2. 5. What five different numbers make 100?

2. 6. What number is that which being added to 977, the sum will be 2081 ? Answ. 1104.

2. 7. What number must I subtract from 2081 that the remainder may be 1104? Answ. 977.

2. 8. If a merchant owed 10007. and hath paid in cash 2801. and hath likewise given an assignment on Jacob l'ayer for 1561, How much doth he still owe?

Answ. 5641.

2. 9.

2. 9. Bought 2000 yards of linen for 4661. and sold 1476 yards for 3691. How many yards have I left, and what do I want to make up the first cost? Answ. I have

524 yards, and want 977.

2. 10. What difference is there between the age of A, born in the year 1693, and B that will be born 13 years hence the question being put Anno 1773? Answ. 93 years.

2. 11. If I was born in the year 1721, how many years old am I this year 1773 ? Answ. 52 years.

2. 12. If I am 42 years old in 1773, what year was I born in ?

Answ. 1731.

2. 13. If a lease bears date 1st of the 1st month 1722, how many years are unexpired thereof, suppose it granted for 99 years? Answ. 53 years in 1768.

2. 14. In four bags were different species of coin to the value of 500l. in the first was 961. in the second 1201. in the third 551. I desire to know what sum the fourth contained? Answ. 2291.

2. 15. A grant was made by the crown, Anno 1289 which was forfeited 137 years before the revolution in 1688: How long did it continue? Answ. 312 years.

2. 16. Five notable discoveries were made in 215 years time, viz. The invention of the Compass. 2. Gunpowder. 3. Printing. 4. America. 5. the Reformation. The last was brought about Anno 1517: the third 77 years before: the second 42 years after the first, and the fourth 148 years after the second. The question is, in what year did each happen? Answ. Compass in 1302; Gunpowder 1344; Printing 1440; America 1492.

2. 17. Thirty-three years before the Restoration in 1660, the crown granted Demesnes to certain uses for 210 years to come. The proprietor in 1715 procured a reversionary grant for 99 years, to commence after the expiration of the first. In what year will the second term end? Answ. Anno 1936.

2. 18. A snail in getting up a pole, only 20 feet high, was observed to climb eight feet every day; but every night it came down again four feet. In what time by this method did he reach the top of the pole?

Answ. The night of the fourth day.

2. 19. The semi-diameter of the earth's orbit, or annual path round the sun, is about 81,000,000 of miles, that of Venus 59,000,000; when they are both on the

same

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