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BY FREDERICK EMERSON,
LATE PRINCIPAL IN THE DEPARTMENT OF ARITHMETIC,

BOYLSTON SCHOOL, BOSTON.

· BOSTON:
RUSSELL, ODIORNE, & METCALF.
NEW YORK, Collins & Hannay. PHILADELPHIA, Hogan & Thomp-

son. BALTIMORE, David Cushing. HARTFORD, F.J. Huntington.
WINDSOR, Ide & Goddard. HALLOWELL, Glazier, Masters, & Co.
CINCINNATI, C. P. Barnes. RALEIGH, Turner & Hughes.

Entered, according to act of Congress, in the year 1834, by FREDERICK EMERSON, in the Clerk's office of the District Court of the District of

Massachusetts.

STEREOTYPND BY THOMAS G. WELLS AND CO.

BOSTON.

Touch 11-18-4

PREFACE.

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The work now presented, is the last of a series of books, under the general title of The North AMERICAN ARITHMETIC, and severally denominated Part First, Part Second, and Part Third.

Part First is a small book, designed for the use of children between five and eight years of age, and suited to the convenience of class-teaching in primary schools.

Part Second consists of a course of oral and written exercises united, embracing sufficient theory and practice of arithmetic for all the purposes of common business.

PART THIRD comprises a brief view of the elementary principles of arithmetic, and a full development of its higher operations. Although it is especially prepared to succeed the use of Part Second, it may be conveniently taken up by scholars, whose acquirements in arithmetic are considerably less than the exercises in Part Second are calculated to afford. While preparing this book, I have kept in prominent view, two classes of scholars; viz.— those who are to prosecute a full course of mathematical studies, and those who are to embark in commerce. In attempting to place arithmetic, as a science, before the scholar in that light, which shall prepare him for the proper requirements of college, I have found it convenient to draw a large portion of the examples for illustration and practice, from mercantile transactions; and thus pure and mercantile arithmetic are united. No attention has been spared, to render the mercantile information here presented, correct and adequate. Being convinced, that many of the statements relative to commerce, which appear in books of arithmetic, have been transmitted down from ancient publications, and are now erroneous, I have drawn new data from the counting-room, the insurance office, the custom-house, and the laws of the present times. The article on Foreign Exchange is comparatively extensive, and I hope it will be found to justify the confidence of merchants. Its statements correspond to those of the British Universal Cambist,' conformably with our value of foreign coins, as fixed by Act of Congress, in 1834.

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