14. At what rate must I sell a Cwt. of madder, which cost 3. 15s. to gain 10 cent.?

Answy. 41. 2s. 6d. 15. At what rate must the aforesaid madder be sold to lose 10 cent. Answ. 31,7s. 6d.

16. Bought 12 pieces of white cloth for 61. 10s. piece; paid 20s, 10d. a piece for dying; for how much must I sell them a piece to gain 20 cent.? Answ. 91. 1.

17. Suppose I buy 28 pieces of stuff, at 41. pieces, and sell 10 pieces at 61. and 8 at 51. at what tate must I sell the rest to gain 10 cent. by the whole?

Answ. 21 6s. 5d. nearly.

18. Having sold a yard of cloth for 11s. 6d. I gained at the rate of 15 cent. but if I had sold it for 12s. what should I gain cent.? Answ. 20.

19. Bought 7 tuns of wine, at 171. hhd. which I sell at 1s. P pint: what is the whole gain, and how much cent.? Answ. The whole gain 2291. 12s. and 481. 4s. 81d. cent.

SECT. IV.

20. Bought a tun of wine for 501. ready_money; sold it for 544. 10s. payable in 8 months time. I demand how much cent annum I gain?

544 50

The work may be contracted in like manner; see Case IV. page 95, viz.

21. Having bought a parcel of goods for 181. and sold the same immediately for 251 with 4 months credit: what is gained cent. Hannum ? Answ. 116.

22. Bought 300fb, of coffee, at 4s. 2d. t. ready money, and sold for 5s. P lb. payable in 8 months › I want to know how much was gained upon the whole, allowing discount at 6 cent. P annum; and how much cent. annum was gained? Answ. 91. 12s. 3d,d,

upon the whole, and 30 cent.

23. Bought 40 gallons of brandy, at 3s.

gallon; by accident 6 gallons of it is lost, at what, rate may I sell

the

the rest, with 8 months credit, and gain upon the whole prime cost at the rate of 10 cent. ' annum?

Answ. 3s. 9dd, gallon.

24. Bought 100 yards of cloth, at 14s.

yard, which

cent,

an

I propose to sell for ready money, at 25 P cent. profit; and if I sell upon time to have moreover 5 num for forbearance: how must I sell it ' yard, at 6 months, to make both these gains? Answ. 17s. 114d. 25. Bought 100 casks of raisins, at 50s. ' Cwt. payable in 9 months, sold them for 52s. Cut. payable in 15 months; what is the profi cent. P annum at that

rate?
Answ. 8 P cent.

15 Mo.

9 Mo.

o Mo.

26. A vintner buys a parcel of brandy at 5s. 3d. gallon, payable in 6 months: sells the same at 5s. 104d. gallon, payable in 10 months. How much does he gain at that rate

Answ. 35

cent.

annum?

cent.

27. If 1 Cwt. of merchandizes are bought for 56s. payable in 9 months time, and sold for 6 d. the pound, payable in 12 months time. I demand what he gains cent. in a year at that rate? Ansto. 1631.

28. A tobacconist buys 10hds. of tobacco, wt, neat 30C. 3yrs 14 at 94db payable in 3 months, sells it for 11d. half farthing, payable in 7 months. Tell me how much cent. annum is gained at that rate?

Answ. 6039.

SECT. V.

29. Received from London, 11300 of pewter, cost 7061 5s. English money, the charges here are 101. 6s. 8d. at what rate must I sell it a pound to gain 15 allowing 120. in England to make 13d. in Ireland? Answ. 194. very near, or exact 1813183d.

S.

d.

1

42483,

1.

cent

1. S.
7065 -1 comes 7,65
258.17041 - Charges 10

s. d.

2 1

6 8

90. A merchant receives from Lisbon 180 casks of rai gins, which strul him in here 16s each; tracks them sewing mher mer bandiges, at 98 40 Owt. Gnds to have pained 26 ceat, profit. I demand the weight of each Cask, one with mother? 31. 1 seli barley at d. A kilderkin, and gain 90 p vent, me if I sell a parcel of the same barley, amuasting to al, 154 and find 1' gain að IP cant, tell is how many barrels were in the last pareel? Anas. 10 and what rate Isold them ?.

32. Received 3 pieces of Holland, qt. No. 1, 42 ells, at 134 stivers the ell; NP. 2. 52 ells, at 193 stivers the, ell'; No. 3, 644 ells, at 204 givers the ell. At how much, must I sell it the yard, one with another to gain 20 p. sent. allowing 101 stivers, for 18. sterling, and that 3. yards make 4 ell, ?. Anow. 25. 1911-19

33. A merchant sends to Barbadoes 300 fiskine of but... fer, w, 175 Cwt 2 qrs 19 at 185. 84, Cwt. pays for duty and other charges H. Os. 10d. his correspondent at Barbadoes sells the butter at 6d, the pound, (weight as above) pays for freight, &c. 241. 17s. Id. takes 5 cent, for his commission; I demand the loss or gain, if. 135h Barbadoes is worth but 1001. in Ireland?

Answ, 1521. 14s. 5. profit.

175 2 19 at 18

C. gr. th.

I s.

First cost 175

175 2 19 at 6d, the 491 17 G

34. Sent to Rotterdam 500 salt ox hides, w, neat 400C. 2 grs. 141b cost 20s. 4d. Cwt. paid for duty and other charges 151. 10s. 34. when the hides arrived, they weigh ed 39370. and my correspondent sells them for 15 guil

ders the 100

guilders, 17 Now tell me der at 2s.?

cent.

deducts for freight and other charges 650 stivers, and for his commission 2 whether I gain or lost, if I value each guilAnsw. I gain 901 16. 8d...

35. A merchant sends to Bourdeaux 200 barrels of beef, which cost him 20s. barrel, and 400 casks of butter, wt. neat, 600C. 2qrs. at 20s. 4d. Cwt. pays for duty and other charges 451. 10s. 6d. the correspondent in Bour deaux sells the beef for 16 livres the barrel, and the butter for 20 livres the 100th (wt. 678501) deducts for charges 1500 livres, and 2 cent. for his commmission. Now if the merchant values each livre at 16d, to know whe. ther he gets or loses ? Answ. He gains 139. 12s. 13d.

36. A merchant in Ireland sent to Lisbon 500 barrels of wheat cost 10s. barrel; 200 firkins of butter, wt. 110C. 2qrs. 14 at 18s, 8d. P C.and 400 tanned hides, wt. 106. 3qrs. at 530. b paid for duty and other charges 351. 16s. 1d. and pays premium of insurance of 6881 at 16 cent. The wheat at Lisbon measured 5000 alquires, and is sold for 300 rea; the alquire; the butter, wi 387-arobes and 6 and is sok at 85 reas the the leather wt. 373 arobes and 2015 and sells for 130 reas the h the factor pays for duy and other charges, 832 mil. 62 reas, and charges for his commission 3 cent. the factor remits the neat proceeds to London, at 5s. 6d.

nilrea, and, the merchant in Ireland, draws, it from London at 5. P' cent. advance. I demand whether he gets or loses by this cargo? Answ. He gains 1611. 14ş. 6d.

Note. Every arobe, is 3218.

37. A merchant in Ireland sends to Ostend 20h5ds. of tallow wt. 10 ton, 17C. 3 qrs at 301. 10s. 9d. thể ton: pays for duty and other charges, 25. 10s. and fer pre. mium of insurance 551. 10. The tallow air ving at Ostend, wt. 24388b, and the merchant there sells it at 18 guilders the 100 pays for freight, duty and other charges, 595 guilders, 10 stivers, 4 pennings, and reckons for his commission 2 cent. and reinits the nea proceeds to London, at 335. 9d. Flemish P. sterling, and the Irish merchant draws it from London at 4 cent. advance, to know whether he gets or loses? Answ. He loses 321.

CHAP. X.

FELLOWSHIP.

HE intent of this Rule is principally to divide the gain or loss made by trade in Partnership (where the stocks are unequal) proportionably among the partners, viz. in proportion to their respectiue stocks.

Rule.

Add all the given stocks into one sum, then it will be as the whole stock is to the whole gain or loss, so is each man's particular stock, to his particular gain or loss.

Examples.

1. A and B buy certain merchandizes, amounting to Sol, of which A pays 301. and B 501. and they gain by said goods 201. Now I would know each man's share in the profit in proportion to the sum he puts in ?

Answ. A's 71. 10s. B's 121. 10s.

But since the operation must be repeated for every man's share, the work may be often much contracted and facilitated by applying decimals and thereby finding a common multiplier, by which if we multiply each man's stock, his gain or loss will be produced, vi

1.

25 Common mltiplier being the gain of 1'.

The same may be effected by vulgar fractions, thus: