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1115 Main Stret.

Eichmend, Po.

John F. Lay

JAN 9 1889

COMMERCIAL ARITHMETIC

A PRACTICAL TEXT-BOOK

FOR

BUSINESS COLLEGES, HIGH SCHOOLS

AND ACADEMIES

FIRST EDITION.

BALTIMORE, MD.

W. H. SADLER, PUBLISHER

6 AND 8 N. CHARLES STREET

1888

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PREFACE.

IN

N the preparation of this volume, the authors have sought to furnish an arithmetic of convenient size, and embracing the whole field of modern business practice to the exclusion of every useless theory or obsolete subject.

At the very beginning, they have demonstrated the law of increase and decrease of numbers, exhibited the application of this general law to all classes of problems as they are successively reached, and thus released pupils from their former bondage to arbitrary rules, adapted only to a specific class of problems.

Brief and clear in its definitions and explanations, simple and labor-saving in its methods of solution, strictly utilitarian in its large collection of problems, it will be found a reliable exponent of the best modern thought upon the subjects which it treats.

By its exclusion of non-essentials, it is enabled to be unusually complete in every essential of written arithmetic, containing an ample supply of just the class of problems which our boys and girls will be required to solve, and of the simple, business methods of solution which they will find it convenient to practice, when they become men and women.

This arithmetic will be published in two editions, differing materially from each other in contents: one intended for Business Colleges, and the other specially adapted for use in other schools. Both editions are confidently submitted to teachers and school officers as meeting every reasonable requirement of the classes of schools for which they are intended.

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