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2419200 = 40320 =

672 = 28 = 31557600 = 525960 = 8766 = 3651

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NOTE. The true solar year is the time measured from the sun's leaving either equinox or solstice, to its return to the same again. A periodical year is the time the earth revolves round the sun, and is 365d. 6h. 9m. 144sec. and is often called the Sidereal year. The civil year is that, which is in common use among the different nations of the world, and contains 365 days for three years in succession, but every fourth year it contains 366 days. When any year can be divided by four, without any remainder, it is leap year, and has 366 days. The days in each month are stated in the following distichs.

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60 Seconds

60 Minutes

30 Degrees

CIRCULAR MOTION.

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1 Sign,

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12 Signs, or 360 Degrees, the whole great Circle of the

MEASURING DISTANCES.

Zodiac.

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RULE. Place dollars under dollars, dimes under dimes, cents under cents, and mills under mills, and add the columns together, as in the addition of simple numbers, and place a period or point immediately after the dollars, separating them from the cents.

NOTE. The eagles and dollars are usually written together; as are also the dimes, cents, and mills. The dollars are separated from the cents by a point; all the figures at the left of the point are dollars, and, at the right of the point, the first two figures are cents, and the third is mills. Three dollars fifteen cents six mills are written $3.156. Seventy-four dollars three cents four mills are written $74.034. Seventeen dollars five mills are written $17.005.

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5. Bought a coat for $17.81; a vest for $3.75; a pair of pantaloons for $2.87; and a pair of boots for $7.18; what was the amount?

Ans. 31.61

6. Sold a load of wood for seven dollars six cents; five bushels of corn for four dollars seventy-five cents, and seven bushels of potatoes for two dollars six cents; what was received for the whole ? Ans. $13.87.

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13. Bought a horse for one hundred seventy-five dollars, and sold him for two hundred twenty-nine dollars eight cents; what was gained by the bargain?

Ans. $54.08. 14. From one hundred dollars, there was paid to one man seventeen dollars nine cents, to another twentythree dollars eight cents, and to another thirty-three dollars twenty-five cents; how much cash remained?

15. From ten dollars take nine mills.

MULTIPLICATION.

Ans. $26.58.
Ans. $9.991.

RULE. Multiply the quantity by the price, and in the answer point off as many figures for cents and mills, as there are in the price.

16. What cost 143 barrels of flour at $7.25 per barrel?

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17. What cost 144 gallons of oil at $1.625 a gallon?

OPERATION.

Ans. $234.00.

144

1.625

720

288

864

144

$234.000 Ans.

Ans. $44.55.

18. What will 165 gallons of molasses cost at $0.27 a gallon? 19. Sold 73 tons of timber at $5.68 a ton; what was the amount ? Ans. $414.64. 20. What cost 43 rakes at $.17 a piece? Ans. $7.31. 21. What cost 19 bushels of salt at $1.625 per bushel ? Ans. $30.875.

22. What cost 47 acres of land at $37.75 per acre? Ans. $1774.25.

23. What cost 19 dozen penknives at $.375 a piece? Ans. $85.50. 24. What is the value of 17 chests of souchong tea, each weighing 59 pounds, at $.67 per pound? Ans. $672.01. 25. When 19 cords of wood are sold at $5.63 per cord; what is the amount ? Ans. $106.97. 26. A merchant sold 18 barrels of pork, each weighing 200 pounds, at 12 cents 5 mills a pound; what did he receive? Ans. $450.00. 27. A farmer sold one lot of land, containing 187 acres, at $37.50 per acre; another lot, containing 89 acres, at $137.37 per acre; and another lot, containing 57 acres, at $89.29 per acre; what was the amount received for the whole ? Ans. $24327.96.

RULE.

DIVISION.

Divide the price by the quantity, or divide the dollars and cents by the number of things either bought or sold, and the quotient will be the answer, which must be pointed off like the dividend.

28. If 59 yards of cloth cost $90.27, what cost one
yard?
Ans. $1.53.

OPERATION.

59)90.27 (1.53
59

312

295

177

177

29. If 89 acres of land cost $12225.93, what is the value of one acre ?

Ans. $137.37.

30. When 19 yards of cloth are sold for $106.97, what should be paid for one yard? Ans. $5.63. 31. Gave $22.50 for 18 barrels of apples; what was paid for 1 barrel? For 5 barrels ? For 10 barrels ?

A 12 Y

Ans. $20.00 for all. 32. Bought 153 pounds of tea for $90.27; what was it per pound? Ans. $0.59. 33. A merchant purchased a bale of cloth containing 73 yards, for $414.64; what was the cost of one yard? Ans. $5.68.

4

Section 9.

COMPOUND ADDITION.

COMPOUND ADDITION is the adding together of two or more numbers of different denominations.

1. Paid a London tailor £7. 13s. 6d. 2qr. for a coat, £2. 17s. 9d. 1qr. for a vest, £3. 8s. 3d. 3qr. for pantaloons, and £9. 11s. 8d. 3qr. for a surtout; what was the amount of the bill?

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Ans. £23. 11s. 4d. 1qr.

The sum of the farthings in the right hand column is 9 farthings, equal to 2d. 1qr.; we write the farthings under the column farthings, and carry the 2d. to the column of pence, the sum of which is 28d. equal to 2s. 4d. ; we write the

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