By applying this to the last example (page 50) my meaning may be more clearly comprehended.

First then adding the farthings, I find them 35, i. e. 84d, earry 8; then say 8 I carry and 8 is 16, &c. up to the sum *17613 19 8 where the pence amount to 124: I point for 120 or 10s. and then proceed saying 4 and 4 is 8, &c. to the top, where the sum amounts to 75d. i. e. 6s. 3d. put down 3 and carry 6+10 for the point, i. e. 16 to the shillings; then I begin with the units of shillings and say 16I carry and 9 is 25 and 7 is 32, &c. up to the line *1832999 17 24, where the sum amounts to 106: I point for 100 and carry 6; and so adding to the top, when the sum is 82, I set down 2 and carry 8-10 for the point, i. e. 18 to the tens of shillings, which I count up, saying 18, 19, 20, &c. up to the top, where they amount to 41. Then since every

2 tens make 20 shillings or 11. I say half of 41 is 20 and 1 over, which odd 1 remaining is to be put to the 2 before set down to make it 12, &c. Then carry the 20 and proceed to the pounds, and make a point for every 100 in like

manner.

Note. Some chuse to point at 60. or. 5s, in the pence E. 2. [21]

[23] Tun Hhd. Gal. [24] Tun Hhd. Gal.

[25] Hhd. Gal. Pints. [26] Tun. Mhd. Gal. Pints.

P

SUBTRACTION of Divers Denominations.

Rule.

LACE each denomination under that of the same kind. Then begin with the lowest denomination and subtract it from the number of the same denomination above it, (if it be greater) but if the lower denomination be greater,. then subtract it from the number which one of the next

highest

highest contains of the lower denomination, and to the remainder add the upper number of the lower denomina tion, the sum is the true remainder required: Then subtract the next higher denomination of the lower line from I less than the number of the same denomination in the upper; or else add 1 to the lower and subtract the sum from the upper; and thus proceed from one denomination to another until all be subtracted.

[9]b oz. dut. gr. [10] 1. oz. dwt. gr.

Bought 554 9 19
Sold 97 0

17 15

QUESTIONS

Shewing the use of Addition and Subtraction of Money.

3. How much is the sum of
Seven and thirty shillings and six pence
Nine and thirty shillings and three halfp.
Four and forty shillings and nine pence
Twenty-nine shillings and three pence
Fifty shillings

£.1007

4. A nobleman going to the country, orders his tradesmen's bills for payment, which are as follow, viz. the brewer's 417. 10s, the butcher's 219/. 6d. the baker's 241. the tallow chandler's 137, Ss. the taylor's 1377.9s. 9d. the

draper's