6. The rate on canned vegetables in less-than-carload lots, from Wheeling, W. Va., to Baltimore, Md., is 22¢ per 100 lb. The carload rate is fifth-class, or 15 per 100 lb., but the shipment is charged on a basis of 30,000 lb. minimum weight. A firm in Wheeling has a shipment of canned vegetables weighing 22,000 lb. Should it be billed as a carload lot, or less-than-carload shipment? How much cheaper is this way?

7. A shipment of first-class freight weighing 8000 lb. moved from Cleveland, Ohio, to Richmond, Va., via C. A. & C. and N. & W. Rys. The C. A. & C. received 20% of the rate and earned $8.72 for hauling the shipment from Cleveland to Columbus, Ohio. What is the first-class rate from Cleveland, Ohio, to Richmond, Va.?

8. A consigned 40,000 lb. of baled hay to B at $18 per ton, allowing B to deduct the amount of the freight charges from the invoice. A got $330 from B. What was the freight rate?

9. The fourth-class rate from Columbus, Ohio, to New York is 27 per 100 lb., and the third-class rate is 381 per 100 lb. By mistake the rate clerk applied the thirdclass rate to a shipment which should have been rated at fourth-class. The delivering road corrected the error and refunded the consignee $16.10. How much did the shipment weigh?

10. The first four class rates from Buffalo, N. Y., to Seattle, Wash., are $3.60, $3.10, $2.60, $2.20 per 100 lb., respectively, governed by the western classification. This classification makes shoes first-class, leather in bags secondclass, and last blocks fourth-class. What are the freight charges on the following shipment between these two points: 1 bx. shoes, 80 lb. ; 1 bag leather, 120 lb.; 1 bbl. last blocks, 150 lb.?

11. The carload rate on flour from Minneapolis, Minn., to Tacoma, Wash., is 90 per 100 lb., minimum weight 56000 lb. The less-than-carload rate is $1.83 per 100 lb. Washburn, Crosby & Co. have a consignment of 150 bbl. of Gold Medal flour to ship to Tacoma. Should they bill it as a carload or less-than-carload shipment? How much cheaper is this way?

12. A farmer in Cheyenne, Wyo., ordered a wagon, a hay rake, and a corn planter from a firm in Milwaukee, Wis. When these are taken apart and tied in bundles, the western classification makes wagons first-class, rakes secondclass, and corn planters third-class. The wagon weighed

800 lb., the rake 350 lb., and the corn planter 500 lb. The rates for the first three classes, Milwaukee to Cheyenne, are $3.05, $2.60, $ 2.20 per 100 lb. How much did he have to pay for his shipment?

13. The rate on flour carloads from Indianapolis, Ind., to Wilmington, N. C., is made 101 per 100 lb. to Kenova, W. Va., and 46 per bbl., Kenova to Wilmington. A carload of flour moved from Indianapolis to Wilmington. What were the transportation charges?

14. A farmer wants to move from Logansport, Ind., to Columbia, S. C., and has some live stock to ship with his household goods. The rate is made 35 per 100 lb. from Logansport, Ind., to Cincinnati, official classification, minimum weight 12000 lb.; and 53 per 100 lb. from Cincinnati to Columbia, S. C., southern classification, minimum weight 24000 lb. The shipment weighed 18000 lb. What are his freight charges for moving?

PARCEL POST

369. The Parcel Post Act of Congress, which went into effect on Jan. 1, 1913, provides for the transportation in the mails of merchandise at low rates.

The accompanying table gives the rates provided by law :

1 lb.

$0.05 $0.05 $0.05 $0.06 $0.07 $0.08 $0.09 $0.11

$0.12

The local rate is applicable to parcels intended for delivery at the office of mailing or on a rural route starting therefrom.

370. Under the parcel post act the country is divided into units. Each unit is a quarter of a quadrangle formed by meridians of longitude and parallels of latitude.

371. The average length of the quadrangles north and south is 69 mi., their average width east and west is 54 mi. The unit, therefore, is about 341⁄2 mi. long (north and south) and 27 mi. wide (east and west), with an area of a little over 930 sq. mi.

372. Each of the 6000 (approximately) units thus established is the center of a system of eight zones. The first zone, called the 50-mi. zone, consists of the unit itself and its eight contiguous units.

373. The limit of weight for packages for local delivery and for delivery at other post offices within the first and second zones is 50 lb. The limit of weight for delivery in other than the first and second zones is 20 lb.

EXERCISES

1. What will it cost to send a 7-lb. package to a point in the 300-mi. zone? One weighing 9 lb. ?

2. How far (into what zone) can a package weighing 3 lb. be sent for 25 ¢? for 15¢ ? for 36 ¢ ?

3. A mail-order house sent out in one day 820 2-lb. parcels. 556 of these went into the 50-mi. zone, 234 into the 150-mi. zone, and 30 into the 300-mi. zone. What post

age was paid on all of them?

4. How much will it cost to send a 20-lb. package 95 mi.?

5. Find the cost of sending 5 11-lb. packages into the fifth zone.

MISCELLANEOUS PROBLEMS

GROUP 1

Find the tax on the following:

1. $8765 at .0091.

2. $2300 at 4 mills on the dollar.

3. $1400 at .0126.

4. $6800 at $1.75 per $100.

5. $3750 at 1.871%.

6. The assessed valuation of a town is $3,250,000, and a property owner pays $44.85 on property assessed at $3900. What is the total amount raised by taxation?

7. A's property, assessed at $16000, is taxed 11 mills on the dollar. By paying his taxes promptly he secured a discount of 1% from the amount. How much does he pay?

8. What is the duty on 2200 T. of hay at $4 per ton? on 5000 lb. of writing paper at 3¢ per pound? on a yard of silk ribbon worth 40 at 50%? on a pair of shoes costing $3 at 15%?

9. What is the duty in United States money on French goods valued at F. 11630 at 30% ?

10. What is the premium on a life insurance policy for $2500, if the premium on $10,000 is $267.10?

GROUP 2

1. A building insured for $11,000 is valued at $16,500. Under the coinsurance clause, what will the insurance company pay in the event of a loss of $1376.28?